CAM Reconciliation Template for California (SB 1103)
A California-specific CAM reconciliation statement template that meets SB 1103 transparency requirements for commercial leases with qualified small business tenants.
Last updated: March 2026
Who This Is For
California landlords with commercial leases subject to SB 1103 (qualified small business tenants, leases entered after January 1, 2025).
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Download TemplateWhat's Included
- SB 1103 tenant classification check
- Expense line item disclosure (required by SB 1103)
- Allocation basis documentation per expense category
- Pro-rata share calculation with denominator definition
- Gross-up calculation (where applicable)
- True-up calculation
- Tenant audit rights notice (SB 1103 language)
Key Features
Frequently Asked Questions
What CAM disclosure does SB 1103 require in California?
SB 1103 requires landlords to provide qualified small business tenants with an itemized list of actual operating expenses by category, the basis for allocating expenses, and documentation of how the tenant's pro-rata share was calculated. The reconciliation statement must be sent within 90 days after the fiscal year end.
Which leases are subject to SB 1103 in California?
SB 1103 applies to new commercial leases entered on or after January 1, 2025 with 'qualified commercial tenants' — primarily small businesses with fewer than 5 employees and monthly gross receipts under $2.5 million, as well as microenterprise and nonprofit tenants meeting specific criteria.
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