Imperial County, CA. — The Imperial County Assessor wishes to remind business, aircraft and vessel owners that the deadline for filing timely property statements is May 7, 2026. Property statements received or postmarked after May 7, 2026, are subject to a 10 percent late filing penalty. Informational letters with instructions for filing 2026 property statements were mailed to business filers, general aircraft owners and vessel owners earlier in 2026.
The California Revenue and Taxation Code requires that business property be assessed annually. Ownership and taxability of business assets, aircraft and vessels is determined as of January 1st each year. All businesses, financial institutions, multi-residential apartments and general aircraft owners are required to file a property statement annually. Individuals who acquired vessels in 2025 are also required to file a property statement. Individuals who own a vessel that was assessed in 2024 are only required to notify the Assessor if there was a transfer of ownership or a change in the condition of their vessel in 2025.
Business owners can electronically file (e-file) their annual property statements. Electronic filing offers several advantages including the direct transmittal of data to the Assessor, an electronic receipt with a date and time stamp and after the initial set up, the e-forms will automatically populate in subsequent years with prior year data. In future years, property filters will only need to add or delete assets acquired or disposed of each year to complete their annual statement.
Other methods for filing an annual property statement include utilizing the fillable forms available on the Assessor’s web site, at www.assessor.imperialcounty.org. Property statements can be completed online and then mailed or delivered to the Assessor. Paper forms are also available upon request. Call (442) 265-1300 or e-mail assessor@co.imperial.ca.us if you need forms or have filing questions.
Assistance with forms and e-filing is available by contacting the Assessor’s Unsecured Property Section at (442) 265-8805 or by sending an e-mail inquiry to BusinessProperty@co.imperial.ca.us.
###