Business Apartment Statement
If you are a San Francisco registered business that collects transient occupancy taxes (TOT) or you are engaged in property rental activity, you are required by state law to file a Form 571-R Apartment House Property Statement with our office. To access your 571-R Statement, please click the “Access Tool” button below.
Starting in 2021, taxpayers can use our new e-file portal to file statements: 571-L (business), 571-R (apartment), 571-STR (short term rental), and 576-D (vessel). Please refer to your annual notice for account/property numbers and access pin for ease of on-line filing.
Under the California state constitution, all property is subject to property tax unless otherwise exempt. In the instance of business personal property, which is property used to operate a business, excluding land and improvements, examples of property include furniture, laundry and kitchen appliances, furnishings, and any other personal property or fixtures used in the rental activity.
The California Revenue and Taxation Code Section 441(a) requires business owners with personal property of less than $100,000 in cost to file a property statement (571-R) upon the Assessor-Recorder's request. In March of every year, the Business Personal Property division mails out a 571-R notice informing San Francisco businesses that they are required to file on May 7 ( deadline extended to June 1, 2020 due to COVID-19) without incurring a penalty. The penalty for filing after May 7 ( deadline extended to June 1, 2020 due to COVID-19) is 10% of the total assessed value.
For more information about your 571-R, or if you are a short term rental business, please see our sample Form 571-R or our Frequently Asked Questions. If you would like to contact our office, please call (415) 554-5531 or email us at email@example.com.