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STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION BETTY T. YES First District, San Francisco 450 N STREET, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 942790080 (916) 3222270 FAX (916)
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The BOE preliminary record is a preliminary declaration of taxable values.
Property owners are required to file the BOE preliminary record.
The BOE preliminary record can be filled out online or submitted by mail.
The purpose of the BOE preliminary record is to declare taxable values for property.
The BOE preliminary record must include property details and estimated taxable values.
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