BOE-600-B (FRONT) REV. 15 (12-05)
STATE OF CALIFORNIA
SCHEDULE OF LEASED EQUIPMENT WHICH IS TO BE REPORTED BY LESSOR TO LOCAL ASSESSOR FOR ASSESSMENT
Report on this form all leased equipment for which the lessor is obligated (by written terms of the lease) to pay the property tax directly to the county tax collector. (Exceptions listed in instructions.) Report all other leased equipment on BOE-600-A or BOE-600-R. See instructions on back.
COMPANY NAME (lessee) SBE NO.
BOARD OF EQUALIZATION
Reviewed By: Transmitted to County Assessor:
LIEN DATE (year)
A NO. OF UNITS
B DESCRIPTION OF EQUIPMENT AND NAME AND MAILING ADDRESS OF LESSOR
E TOTAL ORIGINAL RETAIL PRICE
F DATE MFGD. AND ACQUIRED
G GROSS MONTHLY RENTAL/ LEASE AMOUNT
H RESPONSIBILITY OF MAINT. COST LESSEE LESSOR
I REMAINING TERM OF LEASE (months)
J STREET ADDRESS OF LOCATION OF EQUIPMENT AND REMARKS
LEASE LEASE TYPE CONTRACT NO. OR OTHER IDENTIFICATION NO. CAPITAL OPERATING
BOE-600-B (BACK) REV. 15 (12-05)
All leased or rented equipment (personal property or fixtures) in the possession of the assessee must be reported on either BOE-600-A or BOE-600-B. The cost of Capitalized leased property should also be reported in the same manner as owned property, using the BOE-517 schedules. Railroads -- Leased or rented rolling stock and roadway machines must be reported on the separate statement of leased rolling stock, regardless of the entity responsible for payment of the property tax. For all other rented or leased equipment not capitalized (such as operating leases), if you (the lessee) are obligated to pay the property taxes or there is no written understanding that the lessor is obligated to pay the property taxes, report the equipment on BOE-600-A or BOE-600-R. If the lessor is obligated by Written Terms of the lease to pay the property taxes, report the equipment on BOE-600-B. Property leased from an entity described in Revenue and Taxation Code section 235 (financial corporation) must be reported on BOE-600-A or BOE-600-R notwithstanding the terms of the lease with respect to payment of the property taxes. This property will be assessed to the State Board of Equalization assessee. Equipment reported on BOE-600-B must be reported as of the Lien Date. Enter the assessee's (lessee) name as shown on BOE-517, the three- or four-digit SBE number, lien date year, and the county name and number. If there is no equipment to be reported on this form, either return this form marked "NONE" in the "Description of Equipment and Name and Address of Lessor" column or mark the "N/A" box on the front of the BOE-517 indicating nothing to be reported. If there is equipment to be reported, a separate schedule must be filed for each California county in which the equipment is located. Make copies of this form as needed. The property reported on this form should not be reported on the BOE-533-E, Tangible Property List. For each separate lease: Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Enter the number of units. Enter a brief description of the equipment and the name and mailing address of the lessor. Indicate lease type as either "Capital" or "Operating." Enter the lease contract number or other lease identification number. Enter the original retail price of the equipment including the original price, freight-in, sales or use tax, installation, and all other costs required to place the equipment in service. If the original price is unknown, enter the cost data known to you and specify the basis of the data. Enter the date manufactured. If this date is not known, enter the date you first acquired the equipment, and if the equipment was not new when you acquired it, enter "used" under the date. Enter the gross monthly rental/lease amount. Indicate who (you or the lessor) is responsible for maintenance of the equipment. (If responsibility for maintenance is with the lessor and if amount for maintenance is separately stated in the lease agreement, provide details on an attachment.) Enter the remaining term of the lease (number of months). If the lease is open ended or indefinite, indicate in this column "O.E." or "Ind." Enter the street address where the equipment is located. Add any remarks or other information you feel would be helpful in valuing this equipment.