Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Business Personal Property and Fixtures

E-file Your Business Property Statement

Small business filers can e-file Business Property Statements on-line, quickly and easily, using the e-SDR system. The e-SDR system is a component of the SDR network that was launched in 2005 for large business filers. The benefits and convenience of electronic filing are now available to businesses of all sizes. 

Unlike real property, business property is appraised annually. Business property owners must file a property statement each year detailing the acquisition cost of all supplies, equipment, fixtures, improvements and land owned at each location within Tulare County. In general, business property values are based on original cost, property classification and type of business. However, other approaches to value such as comparative sales and income capitalization may be used when appropriate.

  • Every entity receiving a Business Property Statement or demand to file a property statement letter from the Assessor must complete and return the statement by the date indicated.

  • Any entity owning taxable personal property with an aggregate acquisition cost of $100,000 or more within Tulare County as of January l must submit a completed Business Property Statement by April 1 of each year, whether or not the Assessor makes a formal demand to the business.

  • If a statement is not returned by May 7, an estimated assessment will be made using the best information available. A 10% penalty will be added to the assessment for failure to file as mandated by California Revenue and Taxation Code section 463.

  • If paper filed, the Business Property Statement must be signed by the assessee, a partner, a duly appointed fiduciary, or an agent. When signed by an agent or employee other than a member of the bar, a certified public accountant, a public accountant, enrolled agent, or a duly appointed fiduciary, the assessee’s written authorization of the agent or employee to sign the statement on behalf of the assessee must be filed with the Assessor. The signature on the authorization must be an original and not a fax or copy. In the case of a corporate assessee, the statement must be signed by an officer or by an employee or agent whom the board of directors has designated in writing. A property statement that is not signed in accordance with the foregoing instructions does not constitute a valid filing. The 10% penalty for failure to file is applicable to unsigned property statements.


    The following should not be reported on the property statement:

  • Inventory

  • Computer software

  • Licensed motor vehicles

The taxpayer may furnish attachments in lieu of entering the information on the property statement. However, such attachments must contain all the information requested by the statement and must be in a format acceptable to the Assessor. The original property statement must be returned and must contain appropriate references to the attachments and must be properly signed.

State law requires that at least once every four (4) years the Assessor’s Office audit the books and records of a significant number of businesses. Other entities are audited on a random basis or when requested by the taxpayer.