If the property owner has changed the mailing address, moved, sold, or closed the business, they must complete form APP149 Request for Change on our website. This link takes you to a blank Business Property Statement that you can print, fill out, sign and mail.Benefits: Receive the form immediately. The guide is divided into eight sections – (I) Overview for. Filing a Business Property Statement, (II) Filing a Form 571-L Electronically (e-File),. What is business personal property? A. State law requires that all tangible property (real and business property along with certain personal property) be taxed in the State of California. Are boats and aircraft subject to property tax? When and where is a boat or airplane assessed for property taxes?