Business Property AssessmentUnlike
real property, business property is appraised annually at current market
value as of January 1 (lien date). The law requires owners of
taxable personal property with an aggregate cost of $100,000 or more to
file an annual property statement with the Assessor. In addition, anyone
requested by the Assessor to file a statement is required to do so
regardless of the aggregate cost.
If you own the land on which the business
property is located, the assessment will be included with your regular
property tax bill for that parcel. These are usually mailed at the end of
October. If you do not own the land on which the business property is
located, you will receive an unsecured tax bill for the property in late July.
San Joaquin County currently assesses
approximately 18,000 business accounts.
Click Here to go to Business Property forms
Business Property
Assessment General Questions
Why did I receive a Business Property Statement - Form 571-L (BPS)?
What is the purpose of the Business Property Statement (BPS)?
Who must file
a Business Property Statement (BPS)?
What is business personal
property?
Why do I
have to pay taxes on my Business Property?
Where can I
obtain assistance in completing the BPS?
What is
the 'Lien Date'?
How are personal property
taxes used?
What is the tax rate
on personal property?
How
much in taxes will I have to pay due to this assessment?
What if
the printed information on the BPS is incorrect?
I do not own the real property. Do I still need to fill out the BPS?
What does the Assessor's Office do with the BPS after I mail it in?
How is the assessed value of my business property determined?
What happens if I do not return the BPS or return an Incomplete BPS?
What if I disagree with
my assessment?
How do I
file an Application for Changed Assessment?
When can
I file an 'Application for Changed Assessment'?
What happens when
I file an Assessment Appeal?
Completing the Business Property Statement
All the equipment I use is my own personal
equipment; must I report it?
All the equipment I use was given to me
and I don't know what to report?
Most of the equipment I use does not
belong to me;
a friend is letting me use it and I have
no idea what it cost. Must I report their equipment on my BPS?
I only rent an office and all of the
furniture and equipment belongs to the landlord. Do I still have to
complete the BPS?
What is a supply item?
Can I just write 'Same as Last Year' on
the BPS and return it?
The BPS shows my home address, but my
office is located elsewhere. Do I still need to complete the BPS?
As a storeowner, do I report the actual
cost of my videotapes?
I do not own anything and lease all my
equipment. Must I still complete a BPS?
I have a business in my home. Do I still
have to complete the BPS?
I am a hairdresser and rent space from the
Salon Owner? Do I still need to complete the BPS?
My business/organization is exempt. Do I
still need to complete the BPS?
What happens if I simply refuse to file a
Property Statement?
Requesting Copies, Additional Forms, Or
Filing Extension
How do I request copies of prior year
filings?
How do I request additional forms?
How do I obtain a copy of the current
year's BPS after it has been processed by the Assessor and shows the
assessed values?
How do I request a filing date extension?
You Are Out Of Business Or Do Not Own A
Business
I went out of business on January 15th, do
I still have to complete the BPS and pay personal property taxes?
I was not open for business on January 1,
do I still have to complete the BPS?
I went out of business prior to January 1,
do I still have to complete the BPS?
All I have is a business phone number. I'm
no longer in business and I'm not conducting any other business at the
present time. Must I still file the BPS?
Although I have a license to do business,
I haven't purchased any equipment or conducted any business as yet. Must I
still file the BPS?
I am only an employee of the company and I
don't own any Business Personal Property myself. Must I still file the
BPS?
Summary Judgments & Liens – How To Get
Them Released
My Personal Property taxes went delinquent
and a Summary Judgment was recorded against me. How do I get the judgment
released?
How To Contact The Assessor’s Personal
Property Division
Click Here
General
Questions
Why did I receive a Business Property Statement - Form 571-L (BPS)?
You were sent a statement because our
records indicate that you were in business on the Lien Date, January 1,
and the Assessor is required to assess any taxable business personal
property in your possession on that date.
What is the purpose of the Business Property Statement (BPS)?
The BPS collects information regarding
business equipment, supplies and fixtures for each business location. The
information an owner provides on the statement is then used to assess and
tax property in accordance with California State Law. The owner reports
the acquisition costs of business equipment, supplies and fixtures that
were owned on lien date at the address shown (location of the property).
All 58 California County Assessors mail out similar statements that enable
businesses to report the cost of their equipment supplies, leased
equipment, real property and improvements.
Who must
file a Business Property Statement (BPS)?
If the Assessor sends you a BPS, the law
requires that you complete, sign and return the statement to the
Assessor's Office in the time period specified. Any business that owns
Personal Property and/or Fixtures having a total combined cost of $100,000
or more is required to file a BPS even if the Assessor does not request
that you file one.
What is business personal
property?
Business Personal Property includes all
supplies, equipment and any fixtures used in the operation of a business
(see Page 3 of the 571-L instructions for an explanation of what
specifically constitutes a business fixture). Business inventory and
licensed vehicles (except Special Equipment, 'SE' tagged, off-road
vehicles) owned by the business are exempt from reporting (note: SE tagged
and other off-road vehicles and equipment are taxable personal property
and must be reported).
Why do I
have to pay taxes on my Business Property?
The California Constitution states in part
that, 'Unless otherwise provided by this Constitution or the laws of the
US, (a) All property is taxable....' That is, unless otherwise exempted,
all forms of tangible property are taxable in California, including
business personal property.
Some forms of personal property are exempt
from taxation under the Constitution. For example, household furnishings,
personal effects and business inventory are exempt under the law. However,
Business Personal Property is not exempt under the law and neither are
privately or business-owned boats or aircraft. (For information on boat
and aircraft assessments, click here.)
Where
can I obtain assistance in completing the BPS?
You may obtain assistance in completing
the form using any of the following:
·
Telephone: You may call our
Business Property Section at 209-468-2662, Monday through Friday, 9 A.M. to 5
P.M.. Phone calls
after 4 P.M. may be returned the following day.
·
FAX: Our FAX number is
209-468-9351.
·
In Person: We are in the
Canlis Administration
Building, 24 S. Hunter St, Room 202,
Stockton, CA 95202-3273. Office hours are 8 A.M. to 5 P.M.
·
e-mail:
kblakemore@sjgov.org
What
is the 'Lien Date'?
The Lien Date is January 1 every year, and
is also the date property taxes for any fiscal year become a lien against
a business property owner. Where personal property is concerned, the lien
is placed on the owner of the personal property, and owners who
allow their personal property taxes to become delinquent may have a
Summary Judgment recorded against them personally (see 'Judgments & Liens'
section for more detail).
How are personal
property taxes used?
Approximately 50% of the property tax
dollar is used to support K-12th grades and junior colleges, 32% is
allocated to city government and other special districts, while 18% is
allocated to support county government.
What is the tax
rate on personal property?
Throughout California, the property tax
rate 1% of assessed value (also applies to real property) plus any bonded
indebtedness voted in by the taxpayers. In San Joaquin County, the average
overall tax rate including bond debt averages 1.1%.
How much in taxes will I have to pay due to this assessment?
The amount of taxes you will owe will
depend on the amount of the assessment and the specific tax rate in your
area. The average rate in our county is approximately 1.1% (.011) of
assessed value (the 1% tax rate plus bond debt). For example, if your
personal property were assessed for $10,000, your personal property tax
bill should be roughly $110.00.
What
if the printed information on the BPS is incorrect?
If the business has moved or changed its
mailing address, then draw a single line through the incorrect information
(Please DO NOT make the preprinted information unreadable). Then legibly
print or type the new information on the form and also indicate the
effective date of the move or when the change became effective. When
reporting a sale, include the new owner's name and mailing address. When
reporting that the business has been closed, provide the date(s) and
information relating to the disposition of any taxable personal property.
Complete the BPS, sign and return it to the Assessor's Office.
I do not own the real property. Do I still need to fill out the BPS?
Yes. Even if you don't own the real
property where your business is located, you must still file the BPS
because it is used to report business personal property (equipment,
supplies, etc.) you do own. You must also complete any related schedules
that apply to your particular business. If you do not own the real
property, you may not need to complete Schedule B, columns1, 3, and 4. If
you own or have added any tenant-owned improvements, you will need to
report their costs in column B-2 (see official instructions for the 571-L)
What does the Assessor's Office do with the BPS after I mail it in?
We review the form for completeness and
accuracy and then employ a number of methods to convert reported costs to
an estimate of their lien date, fair market value equivalent. After the Assessor has assessed your property and has finished
processing your BPS, the form is then filed with your property tax
records. By law, your BPS is NOT a public document and it is not open to
public inspection. The assessment itself is then forwarded to
the County Auditor, who computes the taxes owed and then forwards that information on to
the Tax Collector, who in turn creates the bill and collects the tax.
How is the assessed value of my business property determined?
The Assessor is required to annually
assess most taxable personal property at 100% of its lien date, fair
market value. In order to determine that fair market value, the Assessor
employs a number of methodologies. For example:
·
The Assessor often relies on
various trade publications and 'Blue Books' that provide current, open
market sales price and/or cost data for various types of both new and used
equipment, vehicles, aircraft and boats.
·
The Assessor often trends
forward actual owner-reported costs to a present replacement cost estimate
using trending tables provided by the State Board of equalization (or
developed in-house). We then reduce the trended costs to reflect normal or
actual depreciation and derive a market value estimate.
Unlike most real property, which is
assessed under Proposition 13, most personal property does not fall under
Prop 13's umbrella (although it does enjoy the same, maximum 1% tax rate).
The only exception is personal property 'fixtures', which are defined as
real property for property tax purposes and are subject to Proposition 13
restrictions. Thankfully, fixtures are not subject to Supplemental
Assessment.
What happens if I do not return the BPS or return an Incomplete BPS?
Failure to File: Where a BPS is not filed
as required by law or requested by the Assessor, we must then rely on the
best information available in order to estimate the value of any personal
property owned by the non-reporting business. In the absence of a BPS, an
'average' assessed value (based upon businesses of a similar size and use)
may be used to derive such an estimate. Our office may also perform a
field inspection of your business property, during which an estimate of
the lien-date, fair market value of the business personal property
discovered there will be made. Additionally, a 10% penalty must also be
added to any assessment made as a result of a failure to file the BPS.
Incomplete Filing: If you file an
incomplete BPS, the Assessor may return it to you for proper completion.
In that case, penalties may be assessed if the Assessor's Office does not
receive a properly completed BPS by the normal due date. An incomplete
filing is treated the same as a 'failure to file' and a 10% penalty must
be added.
What if I disagree
with my assessment?
If you disagree with an assessment made by
the Assessor, we recommend you first discuss it with an Auditor-Appraiser
of the Assessor's Office. An Auditor-Appraiser is available Monday through
Friday, 9 A.M. to 5 P.M. at (209) 468-2640, or in person at 24 S. Hunter
St., Room 202, Stockton, CA
95202, from 8 A.M. to 5 P.M. Whether or not
you discuss the matter with the Assessor, you also have the right to file
an 'Application for Changed Assessment' (assessment appeal) with the
Assessment Appeals Board. The Appeals Board is an independent agency
representing the Board of Supervisors and is not connected with, nor is it
under the control of, the Assessor's Office.
How do I
file an Application for Changed Assessment?
An application must be filed, in writing,
with the Assessment Appeals Board at 222 E Weber Ave, Room 701, Stockton, CA
95202. You may request an application by calling (209) 468-2350, or by mail at
that address.
When
can I file an 'Application for Changed Assessment'?
In San Joaquin County, the filing period for an
Application for Changed Assessment for the unsecured roll is July 2 thru
November 30 of the current fiscal year. The filing date for the secured
roll is also July 2 thru November 30.That filing period applies to any
assessment produced for the annual assessment roll. If a bill for the current
assessment roll is mailed to you after the normal filing period has
expired, the filing period is extended and you must then file an
application within 60 days of the date of mailing of that tax bill.
Additionally, an application may be filed
at any time where an owner believes the Assessor did not properly notify
them of an assessment as required by law. In that circumstance, a
preliminary hearing (known as a Jurisdictional Hearing) will be held in
order for the Appeals Board to determine whether or not proper notice was
given. If the Board finds proper notice was not given, it will then allow
the appeal to go forward to a full valuation hearing. If however the Board
finds proper notice was given, the application will be denied.
What happens
when I file an Assessment Appeal?
Once a formal assessment appeal has been
filed with the Appeals Board, a hearing date will be set by the Board.
Before the hearing takes place, you will need to gather data and evidence
to support your opinion of value and then present it during the scheduled
hearing. The Assessor's Office will also prepare evidence to present to
the Board. At the hearing, all evidence and arguments are presented to a
three-member Appeals Board panel appointed by the Board of Supervisors.
Once all presentations are complete, the Appeals Board may make a
determination of value on the spot, or it may defer its decision until a
later date so that it has time to review all the data and make a proper
determination of value. If the decision is deferred, you will be notified
of the decision by US mail once it has been rendered.
For guidance on how to prepare for an
appeal, you may contact the San Joaquin County Assessment Appeals Board at
209-468-2350. Additionally, an appeal guideline has been published by the
State Board of Equalization and is available on their Internet site at:
www.boe.ca.gov/proptaxes/pdf/pub30.pdf (although the pamphlet is entitled
Residential Property Appeals, it is helpful for personal property appeals
as well). If you do not have Internet access, request a free copy Pamphlet
#30 from the Board of Equalization by phone at 916-324-4019, or request it
by mail at: SBOE Policy Planning & Standards, PO Box 942879, Sacramento,
CA 94279-0064.
Completing the Business Property Statement
All the equipment I use is my own personal
equipment; must I report it?
If you are using any 'personal' equipment
in your business, then yes, it must be reported. For example, persons
working out of their homes must report personal desks, computers,
calculators and etc., if those items are used in their business. Other
examples include:
·
Example 1: Someone operating
an auto repair shop is using their own 'personal' tools in the business.
In this case, such tools become assessable as business personal property
and must be reported.
·
Example 2: A home business
or auto repair shop goes out of business prior to January 1. In this case,
any equipment previously used in the business that could revert back to
'personal' use is no longer taxable. Such items become nontaxable because
they can revert to being 'Household Furnishings or Personal Effects,'
which are exempt.
·
Example 3: A grocery store
goes out of business prior to January 1st but equipment such as freezer
boxes and store shelving remains in the building on that date. In this
case, such items would still be taxable and must be reported even though
the business was closed on the Lien Date. That is because in this instance
the equipment could not revert to or be used as 'Household Furnishings or
Personal Effects'.
All the equipment I use was given to me
and I don't know what to report?
Where the equipment you use in your
business was acquired as a gift, you may report your estimate of its
current market value on the BPS (that is, what you think it would sell for
in the open market place). Enter that estimated value in the most current
year's cost line and add a note indicating that the entry is an estimate.
Most of the equipment I use does not
belong to me; a friend is letting me use it and I have no idea what it
cost. Must I report their equipment on my BPS?
Yes. The BPS must show all taxable
property owned, claimed, possessed, controlled or managed by the person
filing the form. If you are responsible for paying the tax on the
equipment, then you may estimate its value and report
it on the BPS. On the other hand, if you are not responsible for its tax,
then you should declare the equipment in Part III of the BPS (Equipment
belonging to others). Where equipment is declared in Part III of the BPS,
the Assessor will also send a BPS to the person reported as the
equipment's actual owner.
I only rent an office and all of the
furniture and equipment belongs to the landlord. Do I still have to
complete the BPS?
Yes. In this case, you need to write a
remark about that circumstance on the BPS, or on an attachment to it. Also
fill out Part III (Equipment Belonging To Others) of the form, and then
sign and return it to the Assessor's Office. If you own any small
equipment, such as a printer, copier, supplies, etc. that you are using in
the business you should report these costs under Part II of the BPS.
What
is a supply item?
Any item that you are consuming in your
business, such as office supplies, pencils, paper, calculator tape,
stationary, envelopes, cleaning supplies, fuel and etc. is a supply item.
If you are a manufacturer, 'supplies' would not include anything that
becomes part of the finished product. Materials or supplies that are
integrated into the products you market are exempt because they become
business inventory once in the products, and business inventory is exempt
from property taxation.
Can I just write 'Same as Last Year' on
the BPS and return it?
No. You must report personal property
holdings in detail and as requested or mandated.
If nothing has changed from the prior year
(no equipment was purchased or sold), then you may refer to your prior
year's BPS filing in order to be consistent in completing the current BPS.
If you failed to keep a copy of the prior year's filing, you may request a
copy of it from the Assessor's Office (see the last entry of this document
for contact information).
The BPS shows my home address, but my
office is located elsewhere. Do I still need to complete the BPS?
Yes. Note that circumstance in a remark on
the BPS, or on attachment to it, and also include the proper location and
mailing address of your main office. Then sign and return the BPS to the
Assessor's Office.
As a storeowner, do I report the actual
cost of my videotapes?
No. You should only report the number of
tapes that were out on rent the night of December 31, and you should
report their cost as $5.00 per tape (the approximate cost of a blank,
commercial quality tape). All other tapes in your stock would be
considered inventory and are not taxable. You only report the equivalent
cost of a blank tape because the material or movie recorded on the tape is
considered an intangible and is also not taxable.
I do not own anything and lease all my
equipment. Must I still complete a BPS?
Yes. You are required to report this
information in Part III of the BPS so that the Assessor can properly
locate and assess the actual owner for the equipment.
I have a business in my home. Do I still
have to complete the BPS?
Yes. Any equipment used for a home
business is considered to be business personal property and must be
reported on the BPS.
I am a hairdresser and rent space from the
Salon Owner? Do I still need to complete the BPS?
Yes. Note these facts on the BPS, or on an
attachment to it, and include the name and address of the business that
actually owns the equipment. Then sign the BPS and return it. You also
need to report any equipment you might own in Part II of the BPS.
My business/organization is exempt. Do I
still need to complete the BPS?
Yes. You still are required to complete
the BPS even if you are an exempt organization. You may contact the
Exemption Section at (209) 468-2647 to verify your exempt status or to
file an exemption claim.
What happens if I simply refuse to file a
Property Statement?
In such a circumstance, you need to be
aware that a number of potentially quite severe penalties may apply:
·
If a property owner refuses
to comply with a lawful, written request for information from the
Assessor, then R&T 501 requires the Assessor to estimate the value of
their taxable property and then promptly assess it with whatever
information is available.
·
If the refusal also includes
a failure to file or incomplete filing of the BPS, then the Assessor must
also add a 10% penalty under R&T 463.
·
If an owner willfully
conceals, fails to disclose or misrepresents tangible personal property,
an additional 25% penalty may be added under R&T 502 & 504.
·
Under R&T 503, a 75% penalty
may also be added to an assessment for any fraudulent acts or omissions
committed by the owner or their agent.
·
R&T 462 also tells us that
any person who refuses to make available to the Assessor information
lawfully requested in writing by the Assessor pursuant to R&T 441 is
guilty of a misdemeanor punishable by up to six-months in the county jail
and a fine of up to $1,000.
Requesting
Copies, Additional Forms, Or Filing Extension
How do I request copies of prior year
filings?
The owner or their agent may request
copies either in person or in writing. The cost for prior year copies is
$1.00 per page plus 8.0% sales tax. A $2.00 handling cost will be added
for copies that are mailed out. A check for the proper amount made out to
the San Joaquin County Assessor's Office must be received prior to mailing
the requested copies.
Note: If an agent is requesting copies or
other information about a taxpayer's account, they must first file a
letter of authorization appointing them as the owner's agent. That letter
must be an original copy bearing the original signature of the owner and
the owner's phone number. If the owner is a corporation or business, the
letter of agency must be on the company's official stationery and signed
by an officer of the corporation.
How do I request additional forms?
Some of our forms are posted on the
Assessor's Internet site and may be printed from the site. Go to:
sjgov.org/assessor.
If you are unable to find the form you
need on the Assessor's web page or do not have access to the Internet,
then you may request additional forms by phone, by fax or by mail. See the
last section of this document, 'How to Contact The Personal Property
Division,' for the phone numbers and mailing address you will need in
order to do so.
How do I obtain a copy of the current
year's BPS after it has been processed by the Assessor and shows the
assessed values?
When requesting current value information,
please include the request with your completed BPS and enclose a
self-addressed stamped return envelope.
How do I request a filing date extension?
No extensions can be granted. All
property statements are due on April 1st. A 10% penalty will
be added to any statement that is received after May 7th.
You Are Out Of
Business Or Do Not Own A Business
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 (and 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.
I went out of business prior to January 1.
Do I still have to complete the BPS?
Yes. Anytime a person receives a BPS from
the Assessor and their business is no longer in operation, the BPS must
still be signed and returned. You should also include a
note indicating that the business has closed. Otherwise, the Assessor will not be aware of that fact, and may continue to
assess the property.
On the BPS or an attachment to it, please
write a note that includes the date you went out of business, as well as
the status and disposition of any equipment owned or used by you at the
time the business closed. If any of the property was sold to another
person or business, please indicate the buyer's name and address. If any
of the property reverted to your own personal use as household personal
property, report that property as well. Sign
and return the BPS to the Assessor's Office.
Note: Where a business has closed but you
still own the equipment, it may still be
taxable despite the fact the business is closed (Click
here for an example). If the equipment you still own can be converted to household
uses (that is, could become your personal effects), then it may not be
assessable.
All I have is a business phone number. I'm
no longer in business and I'm not conducting any other business at the
present time. Must I still file the BPS?
Yes. Please note those facts on the BPS,
or an attachment to it, and return the signed BPS to the Assessor's Office.
The Assessor needs to know these facts in order to prevent an improper
assessment from being issued to you.
Although I have a license to do business,
I haven't purchased any equipment or conducted any business as yet. Must I
still file the BPS?
Yes. Please note those facts on the BPS,
or attachment to it, and return the signed BPS to the Assessor's Office.
The Assessor needs to know these facts in order to prevent an improper
assessment from being issued to you.
I am only an employee of the company and I
don't own any Business Personal Property myself. Must I still file the
BPS?
Yes, if you have received a statement.
Please note those facts on the BPS, or attachment to it, and return the
signed BPS to the Assessor's Office. Include the name of the
company you work for and its mailing address among your notes. The
Assessor needs to know these facts in order to prevent an improper
assessment from being issued to you.
Summary
Judgments & Liens – How To Get Them Released
My Personal Property taxes went delinquent
and a Summary Judgment was recorded against me. How do I get the judgment
released?
There are two circumstances under which a
Summary Judgment may be released:
1.
Payment of Debt: Paying the delinquent bill (including all penalties and costs) will
result in a release of the judgment. You should first contact the Tax
Collector's Office (see below) to determine the current amount due, and
then simply pay the tax bill in full. Upon satisfaction of all delinquent
tax, penalty, and costs, the Tax Collector will record a Satisfaction of
Judgment, thereby releasing the lien.
2.
Invalid or Corrected
Bill: If you believe the bill
or the assessment is invalid, you should contact the Assessor (see final
section of this document) to discuss that matter. If the Assessor
determines the bill to be invalid, upon cancellation or correction of the
assessment by the Assessor, the Tax Collector will record a Release
without a fee.
Once your personal property tax obligation
has been satisfied or corrected, a release will be recorded. A copy of the
Satisfaction of Judgment or the Release may be purchased from the County
Clerk-Recorder's Office. The Tax Collector's Office is located at
44 N. San Joaquin St, Stockton, CA
95202. You may contact Unsecured Personal Property Tax staff by telephone at
209-468-2133.
·
The Tax Collector's Web
Site is: www.sjgov.org/Treasurer
·
The County
Clerk-Recorder's Web Site is at:
www.sjgov.org/recorder,
and their office is at 6 S. El Dorado, 2nd Floor, Stockton, CA
95202. Their mailing address is P.O.
Box 1968, Stockton, CA 95201. Telephone 209-468-3939.
How To Contact
The Assessor’s Personal Property Division
·
In person:
Canlis Administration Building, 24 S. Hunter St., Room 202, Stockton, CA
95202-3273, between the hours of 8 A.M. and 5 P.M.
·
By Telephone:
209-468-2662, Monday through Friday,
9 A.M. to 5 P.M.
·
By Fax:
209-468-9351
·
By E-mail:
kblakemore@sjgov.org
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By US Mail:
Personal Property Division, San Joaquin County Assessor's Office, 24 S.
Hunter St., Room 202, Stockton, CA 95202-3273.
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