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COVID-19 Updates: Get the latest public information related to coronavirus disease 2019 (COVID-19) at

Due the COVID-19 virus and the County's "shelter at home" policy, the San Luis Obispo County Assessor's Office is closed to the public until further notice. Staff is still working, however, so please feel free to leave us a message by phone or email.  Many functions of the Assessor's office can be accessed through our website, so please visit the site for more detailed information.

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Business Property

An office with multiple workstations and computers

The Business Property Section of the Assessor's office values all property used by a business, unless it is specifically exempt by law. Business personal property (sometimes abbreviated as "BP") is appraised annually as of January 1st (lien date). Examples of taxable business personal property include, but are not limited to:

  • Supplies
  • Machinery and equipment
  • Office furniture
  • Computer hardware
  • Leasehold improvements
  • Tools
  • Property leased to others

Related Services

File a Business Property Statement
File an Agricultural Business Property Statement
File a Business Personal Property Review
Audits of Business Personal Property
File a Boat Survey Record
File a Vessel Property Statement
File an Aircraft Property Statement
File an Apartment House Statement