Monterey: BOE-571-J
Monterey County: BOE-571-J
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Monterey: BOE-571-J REV.06 (8-06) for 2014
Annual Racehorse Tax Return
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Other Available Forms
For monterey County
- BOE-58-AH: Claim For Reassessment Exclusion For Transfer Between Parent And Child
- BOE-58-G: Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild
- BOE-58-H: Affidavit Of Cotenant Residency
- BOE-60-AH: Claim Of Person(S) At Least 55 Years Of Age For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-60-NR: Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling
- BOE-62: Disabled Persons Claim For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-62-A: Certificate Of Disability
- BOE-63: Disabled Persons Claim For Exclusion Of New Construction For Occupied Dwelling
- BOE-63-A: Claim For Disabled Accessibility Construction Exclusion From Assessment For ADA Compliance
- BOE-64: Claim For Seismic Safety Construction Exclusion From Assessment
- BOE-64-SES: Initial Purchaser Claim For Solar Energy System New Construction Exclusion
- BOE-65-CP: Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
- BOE-65-P: Claim For Intracounty Transfer Of Base Year Value To Replacement Property For Property Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-65-PT: Claim For Intercounty Transfer Of Base Year Value To Replacement Property From Principal Residence Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-68: Claim For Base Year Value Transfer-Acquisition By Public Entity
- BOE-121: Statement Of Financial Interest
- BOE-231-AH: Welfare Exemption Section 231 Change In Eligibility Or Termination Notice
- BOE-236: Exemption Of Leased Property Used Exclusively For Low-Income Housing
- BOE-236-A: Supplemental Affidavit For Boe-236 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-237: Exemption Of Low-Income Tribal Housing
- BOE-237-A: Supplemental Affidavit For Boe-237 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-260: Certificate And Affidavit For Exemption Of Work Of Art
- BOE-260-A: Certificate And Affidavit For Exemption Of Certain Aircraft
- BOE-260-B: Claim For Exemption From Property Taxes Of Aircraft Of Historical Significance
- BOE-261: Claim For Veterans' Exemption
- BOE-261-D: Servicemembers Civil Relief Act Declaration
- BOE-261-G: Claim For Disabled Veterans' Property Tax Exemption
- BOE-261-GNT: Disabled Veterans' Exemption Change Of Eligibility Report
- BOE-262-AH: Church Exemption Property Used Solely For Religious Worship
- BOE-263: Lessors' Exemption Claim
- BOE-263-A: Qualified Lessors' Exemption Claim
- BOE-263-B: Lessees' Exemption Claim
- BOE-263-C: Church Lessors' Exemption Claim
- BOE-264-AH: College Exemption Claim
- BOE-265: Cemetery Exemption Claim
- BOE-265-NT: Cemetery Exemption Change In Eligibility Or Termination Notice
- BOE-266: Claim For Homeowners' Property Tax Exemption
- BOE-266-E: Ownership Statement Cooperative Housing Corporation
- BOE-267: Claim For Welfare Exemption (First Filing)
- BOE-267-A: Claim For Welfare Exemption (Annual Filing)
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing – Elderly Or Handicapped Families
- BOE-267-H-A: Elderly Or Handicapped Families Family Household Income Reporting Worksheet
- BOE-267-L: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households
- BOE-267-L1: Welfare Exemption Supplemental Affidavit, Low-Income Housing Property Of Limited Partnership
- BOE-267-L-A: Lower Income Households Family Household Income Reporting Worksheet
- BOE-267-R: Welfare Exemption Supplemental Affidavit, Rehabilitation — Living Quarters
- BOE-267-S: Religious Exemption
- BOE-268-A: Public School Exemption
- BOE-268-B: Free Public Library Or Free Museum Claim
- BOE-269-AH: Claim For Veterans' Organization Exemption
- BOE-269-FIR: Veterans' Organization Exemption Assessor's Field Inspection Report
- BOE-270-AH: Exhibition Exemption Claim From Property Taxes
- BOE-305-A: Informal Assessment Review
- BOE-502-A: Preliminary Change Of Ownership Report
- BOE-502-AH: Change Of Ownership Statement
- BOE-502-D: Change In Ownership Statement Death Of Real Property Owner
- BOE-502-G: Change In Ownership Statement Oil And Gas Property
- BOE-502-P: Possessory Interests Annual Usage Report
- BOE-540-S: Mutual Or Private Water Company Property Statement
- BOE-560-A: Aggregate Production Report (Includes Sand, Gravel, Stone, Limestone, Clay And Similar Products)
- BOE-560-B: Mining Production Report (Includes Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten, And Other Minerals)
- BOE-560-C: Mining Claim Production Report
- BOE-566-D: Oil And Dissolved Gas Production Report
- BOE-566-F: Dry Gas Production, Equipment, New Well, Redrill And Rework Report
- BOE-566-J: Oil, Gas, And Geothermal Personal Property Statement
- BOE-566-K: Oil And Gas Operating Expense Data
- BOE-567-D: Geothermal Production Report
- BOE-567-K: Annual Geothermal Operating Expense Data
- BOE-570-FO1: Supplementary Schedule To The Business Property Statement - Aircraft Cost Report
- BOE-570-FO2: Supplementary Schedule To The Business Property Statement - Aircraft Value Computation
- BOE-571-C: Power Plant Property Statement
- BOE-571-F2: Registered And Show Horses Other Than Racehorses
- BOE-571-J1: Report Of Boarded Racehorses
- BOE-571-K: Horse Property Statement (Other Than Racehorses)
- BOE-571-M: Miscellaneous Property Statement
- BOE-571-RW: Right-Of-Way Property Statement
- BOE-576-D: Vessel Property Statement
- BOE-576-E: Affidavit For 4 Percent Assessment Of Certain Vessels
- BOE-577: Aircraft Property Statement
- BOE-577-A: Airport Operations Report
- BOE-901-V: Application For Deduction Of Vehicles' License Fees From Property Tax
- CAA-FC01: Change Of Mailing Address
- CAA-FC02: Homeowners' Exemption Termination Notice
- CAA-FC03: Agent Authorization
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There are other 84 available forms for monterey County
Monterey: BOE-571-J - REV.06 (8-06) for 2014
Annual Racehorse Tax Return
BOE-571-J:
INSTRUCTIONS FOR COMPLETING THE ANNUAL RACEHORSE TAX RETURN
This return pertains only to racehorses which come within the following definition:
Racehorse means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to participate in a horseracing contest in California wherein parimutuel racing is permitted under rules and regulations prescribed by the California Horse Racing Board. The term does not include any horse over three years old, or over four years old in the case of an Arabian horse, which, during the 24 months preceding the current calendar year, has not participated in a horserace contest on which parimutuel wagering is permitted or has not been used for breeding purposes in order to provide racehorses. (See the section on Exemptions and Exclusions at the end of these instructions.)
The following instructions are to be observed in completing the return. They are lettered to correspond with the letters on the face of the form.
NAME AND MAILING ADDRESS
-
NAME (PERSON OR CORPORATION)
If the name is preprinted, check the spelling and correct any error. In the case of a proprietorship, enter that last name first, then the first name and initial. Partnerships, joint owners, and syndicates must list the names and mailing addresses of all partners, joint owners, or syndicate members and attach the list to this form. Corporation names should be complete so they will not be confused with fictitious or DBA (Doing Business As) names. -
DBA OR FICTITIOUS NAME
Enter the DBA name under which you are operating in this county below the name of the proprietor, partnership, joint ownership, syndicate, or corporation. This may be a ranch or stable name. -
MAILING ADDRESS
Enter the mailing address of the legal entity shown above. This may be either a street address or a post office box number. It may differ from the location of the horses. Include the city, state, and zip code.
LOCAL PHONE NUMBER
Enter the local phone number in this county where we may contact you or your authorized representative for information regarding the horses. If there is no local phone number, enter the area code and number and name of the city where you may be called.
TYPE OF OWNERSHIP
Check the appropriate box. Each different syndicate is a separate legal business entity and must file a separate Annual Racehorse Tax Return for a racehorse or racehorses that it owns as of 12:01 a.m. on January 1. The names of all syndicate members must be included with the return.
NAME, ADDRESS, AND PHONE NUMBER (INCLUDING AREA CODE) OF AUTHORIZED PERSON TO CONTACT FOR AN AUDIT
This may be the owner of the business, his or her accountant, or his or her tax representative. Also, enter the street address, city, state, and zip code where the books and records are located; normally this will be the main office located in California, but in some instances it could be a location in another state.
Column A. List by name all racehorses (if a horse is unnamed, so state) which are "domiciled" within this county and owned by you as of 12:01 a.m. on January 1. If you own racehorses, which are domiciled in other California counties, file a separate return with the tax collector of each of those counties (see S2B, instructions for Column G). File BOE-571-J1, Annual Report of Boarded Racehorses, if you boarded racehorses for others at 12:01 a.m. on January 1; a copy of this form will be supplied on request. The domicile of a racehorse is the home ranch or other customary location to which a horse is taken when not breeding or being bred, racing or in training to race. If you do not return racehorses to any such location, their domicile is your own residence whether or not you have facilities for keeping horses at this location.
Column B. Show each horse's registration number. If a horse is not registered, so state.
Column C. State the age of the horse as of January 1 of the current calendar year.
Column D. Show each horse's classification by entering the abbreviation for the category to which it belongs according to the following definitions:
Current calendar year means the calendar year in which this return is required to be filed.
Previous calendar year means the calendar year immediately preceding the one in which this return is required to be filed.
Stakes race means a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
Yearling means a racehorse born during the previous calendar year.
Foal means a racehorse born during the current calendar year (i.e., at or after 12:01 a.m. on January 1 of the year in which this return is required to be filed).
| ABBREVIATION | NAME AND DEFINITION OF CATEGORY |
|---|---|
| S | Stallion means a racehorse which, during the 24 months preceding the current calendar year, serviced three or more different broodmares for the purpose of producing racehorses. |
| SWPB | Stakes-winning producing broodmare is a racehorse mare which both (1) won a stakes race at any time prior to January 1 of the current calendar year and (2) during the previous calendar year produced a foal that lived 3 days or more. |
| SPB | Stakes-producing broodmare is a racehorse mare which, at any time prior to January 1 of the current calendar year, produced a racehorse that won a stakes race at any time prior to January 1 of the current calendar year. |
| OPB | Other producing broodmare is a racehorse mare which (1) during the previous calendar year produced a foal that lived 3 days or more but (2) is not a stakes-winning producing broodmare or a stakes-producing broodmare. |
| SWNB | Stakes-winning nonproducing broodmare means a racehorse mare which (1) won a stakes race at any time prior to January 1 of the current calendar year and (2) during the preceding calendar year did not produce a foal that lived 3 days or more. |
| ONB | Other nonproducing broodmare means a racehorse mare which (1) has never won a stakes race prior to January 1 of the current calendar year and (2) during the preceding calendar year did not produce a foal that lived 3 days or more. |
| SY | Stakes yearling, stakes two-year old, or stakes three-year-old means a racehorse which, as of January 1 of the current calendar year (1) is of the designated age, (2) is unraced, and (3) is a foal of a broodmare that, at any time prior to January 1 of the current calendar year either (a) won a stakes race OR (b) produced a racehorse which, at any time prior to January 1 of the current calendar year, won a stakes race. |
| OY | Other yearling, two-year-old, or three-year-old means a racehorse which as of January 1 of the current calendar year (1) is of the designated age, (2) is unraced, and (3) is not a stakes yearling, stakes two-year-old, or stakes three-year-old. |
| AR | Active racehorse means any racehorse that participated during the previous calendar year in a horseracing contest on which parimutuel wagering was permitted. |
| NAR | Nonactive racehorse means a racehorse that (1) is four years of age or older and (2) has not participated during the previous calendar year in a horseracing contest on which parimutuel wagering was permitted. |
