If you are unable to file electronically, please call our office at (510) 272-3848 and a BPS will be mailed to you. Most business owners will be able to take full advantage of e-filing.The L-4155 form needs to be completed; provide documentation to support your claim; and forward all paperwork to the assessor's attention. Mail the form and documentation to: SPARE, 150 Frank H. Ogawa Plaza, Suite 5342, Oakland, CA 94612. Taxable Value (TV) is the lesser of State Equalized Value (SEV) or Capped Value (CV) unless the property experienced a Transfer of Ownership in the prior year. Fill out and copy your forms. Include the property's address or the personal property's site location, sufficient to identify the property and assessment being appealed. The City of Oakland has a standard claim form that can be used for your convenience.