You are Out Of Business or Do Not Own A Business

Frequently Asked Questions

I went out of business on January 15th. Do I still have to complete the BPS and pay personal property taxes?

Yes. The law specifies that all taxable personal property must be assessed as of a specific point in time, and that point is precisely at 12:01 A.M. January 1, regardless of what transpires after that date. Even if closed shortly after the lien date, a business must still file a BPS and pay taxes for the coming fiscal year on any taxable property they owned on the lien date.

I was not open for business on January 1. Do I still have to complete the BPS?

Yes. A business does not have to be open for its taxable personal property to be subject to assessment. For example, let's presume that on the lien date, January 1, a new pizza parlor is under construction and nearly ready for its grand opening. Even though the pizza parlor was not open for business on the lien date, taxable business personal property (such as furniture, ovens and supplies) was in the owner's possession on the lien date and the Assessor is required to assess it. Also see Completing the Business Property Statement Question 1.

How to Contact the Assessor's Personal Property Division?

3636 American River Dr, Suite 200, Sacramento, CA 95864-5952, between the hours of 8 A.M. and 5 P.M.
Telephone: (916) 875-0730, Monday through Friday, 9 A.M. to 4 P.M.
Fax: (916) 875-0705
E-mail: PPDutyApr@SacCounty.gov
Internet: https://assessor.saccounty.gov
US Mail: Personal Property Division, Sacramento County Assessor's Office, 3636 American River Dr, Suite 200, Sacramento, CA 95864-5952

Assessor