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Stable operators boarding race horses should use this form to file with the Assessor.
To download this form, you must select a county:
INSTRUCTIONS FOR COMPLETING
ANNUAL REPORT OF BOARDED RACEHORSES
This report pertains only to racehorses as defined below:
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. Racehorse does not mean or include any horse over three years old, or over four years old in the case of an Arabian horse, that has not participated in a horserace contest on which parimutuel wagering is permitted or has not been used for breeding purposes in order to produce racehorses during the 24 months preceding the current calendar year.
The following instructions are to be observed in completing this report. They are lettered to correspond with the numbers at the head of the columns on the front of the report.
NAME AND MAILING ADDRESS
COLUMN A. List by name all racehorses which were boarded at your ranch at 12:01 a.m. on January 1. If unnamed, so state.
COLUMN B. Show each horse's registration number. If a horse is not registered, so state.
COLUMN C. Show the breed by abbreviations as follows: Thoroughbreds (T.B.), Quarter (Q.H.), Standardbred (Std. B.), Appaloosa (App.), or Arabian (Ar.).
COLUMN D. Show the date each boarded racehorse arrived at this location.
COLUMN E. Show the name of each owner of racehorses that are boarded at your ranch.
COLUMN F. Show the address of each owner of boarded racehorses.
DECLARATION BY ASSESSEE
The law requires that this report, regardless of where it is executed, shall be declared to be true under penalty of perjury under the laws of the State of California. The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or by an employee or agent who has been designated in writing by the board of directors, by name or by title, to sign the declaration on behalf of the corporation. In the case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a Limited Liability Company (LLC) the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or by the members to sign on behalf of the LLC.
When signed by an employee or agent, other than a member of the bar, a certified public accountant, a public accountant, an enrolled agent or a duly appointed fiduciary, the assessee's written authorization of the employee or agent to sign the declaration on behalf of the assessee must be filed with the Assessor. The County may at any time require a person who signs a production report and who is required to have written authorization to provide proof of authorization.
A report that is not signed and executed in accordance with the foregoing instructions is not validly filed. The penalty imposed by section 463 of the Revenue and Taxation Code for failure to file is applicable to unsigned reports.
This site is updated at least annually.
Forms for use in 2022 will be available starting January 1st, 2022.
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Only property tax related forms are available at this site. No individual data or information is maintained at this site or can be accessed through this site.
You can contact your County Assessor by using the counties link. The Assessor in the county where the property is located can provide the best and specific assistance.