Property Tax Calendar

Each year, the Board of Equalization prepares a Property Tax Calendar which identifies action and compliance dates of importance to assessing officials and taxpayers. In addition to identifying the action and compliance dates, the calendar also provides corresponding statutes for reference.

January

Reference/Authority Specified date Interested parties Requirement/Action
§ 2192 Rev. & Tax. Code January 1 Taxpayers Lien of taxes attaches at 12:01 a.m. for all taxable property.
§ 722 Rev. & Tax. Code January 1 State assessees Lien of taxes attaches as of 12:01 a.m. on state-assessed property.
§ 11492 Rev. & Tax. Code January 1 Private railroad car owners Lien with respect to taxes on privately owned railroad cars attaches at 12:01 a.m.
§ 5761 Rev. & Tax. Code January 1 Racehorse owners Racehorse tax is due and payable.
§ 441 Rev. & Tax. Code Between lien date and April 1 Personal property owners First day to file property statement with assessor if required or requested.
§ 731 Rev. & Tax. Code Between January 1 and June 1 Board Mail notice of amount of assessed value of unitary property to state assessees.
§ 732 Rev. & Tax. Code Between January 1 and July 31 Board Mail notice of amount of assessed value of nonunitary property to state assessees.
§ 2901 Rev. & Tax. Code Lien Date Property owners Taxes on unsecured roll due.
§ 647 Rev. & Tax. Code On or before lien date Cities and districts Make request to assessor for certified copy of lien date secured roll.
§ 987 Rev. & Tax. Code On or before lien date Board Announces factor for valuing taxable lien date municipally owned land.
§ 255, 275.5 Rev. & Tax. Code Lien Date Owners of documented vessels First day to file affidavit for classification as documented vessel; must file on or before 5 p.m. on February 15.
§ 255 Rev. & Tax. Code

  1. Account to Auditor for money collected.
  2. File with Auditor statement of all transactions and receipts since last settlement; different dates may be arranged with Auditor's approval or may be provided for by board of supervisors.

February

March

April

Reference/Authority Specified date Interested parties Requirement/Action
§ 441(b) Rev. & Tax. Code April 1 Personal property owners Last day to timely file property statement.
§ 1603(b)(3)(A) Rev. & Tax. Code

May

June

  1. Board mails notices of unitary value and copies of Appraisal Data Reports to state assessees.
  2. State assessees have until July 20 to file a petition for reassessment of unitary value.
  1. Last day to mail notice of allocated values of unitary property to state assessees.
  2. State assessees have until July 20 to petition the Board for correction of allocated assessed values.

July

Reference/Authority Specified date Interested parties Requirement/Action
§ 2821 Rev. & Tax. Code Between July 1 and March 31 Taxpayers First day to apply to the tax collector to have a parcel separately valued for purpose of paying property taxes, if so set by board of supervisors.
§ 3436 Rev. & Tax. Code July 1 Tax Collectors Unpaid taxes are in default.
§ 619(a) Rev. & Tax. Code On or prior to completion of roll Assessors Inform each assessee of increase in full cash value or of the assessed value of his or her real and/or personal property.
§ 5366 Rev. & Tax. Code Not later than July 1 Assessors Provide data to Department of Transportation, Division of Aeronautics on aircraft using airports in county as base.
§§ 616, 617 Rev. & Tax. Code On or before July 1 Assessors Complete local assessment roll and deliver to auditor.
§ 647 Rev. & Tax. Code On or before July 1 Assessors Furnish copy of assessment roll, as requested, to cities and districts in all counties other than counties of the first class.
§ 280 Rev. & Tax. Code On or after July 1 Auditors Conduct audit of veterans' exemptions.
§ 1601 Rev. & Tax. Code

  1. Board adopts assessment rolls.
  2. Staff transmits assessment rolls to county auditors.
  3. Roll is open to inspection by interested agencies or districts.
  1. Board adopts private railroad car assessment roll
  2. Staff mails notices of assessments.

August

September

Reference/Authority Specified date Interested parties Requirement/Action
Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September - December) Board Board hears petitions for reassessment of unitary or State assessees nonunitary values.
Cal. Const., art. XIII, § 19, §§ 749 et seq. Rev. & Tax. Code Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September - December) Board Board hears petitions for correction of allocation of State assessees unitary property values.
§ 2611.7 Rev. & Tax. Code No later than September 1 Taxpayers Last day to submit written request to tax collector for consolidated tax statement.
Cal. Code Regs., Title 18, § 101 On or before September 1 Assessors Send draft copies of exemption claim forms and checklist to the Board.
Cal. Code Regs., Title 18, § 171(b) On or before September 1 Assessors Send draft copies of property statements, mineral production report forms, and checklist to Board.
Cal. Code Regs., Title 18, § 1045(b)(1) On or before September 1 Assessors Send draft copies of racehorse tax forms to Board.
§ 1367 Rev. & Tax. Code During fiscal year (no later than September 1) Assessors Last day to inform the Board of total assessed value of properties receiving the homeowners' exemption.
§ 648 Rev. & Tax. Code First Monday of each month Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 3371 Rev. & Tax. Code On or before September 8 Tax collectors Publish affidavit and list of property with unpaid taxes and in default.
§ 1614 Rev. & Tax. Code Second Monday of each month Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 95.5(h) Rev. & Tax. Code September 15 Assessors For those counties participating in the State-County Assessors' Partnership Agreement Program, last day to send specified data to Department of Finance.
§ 1603 Rev. & Tax. Code September 15 Property owners Last day to file application for reduction of assessment made in regular assessment period. (May be extended to November 30 if assessor does not provide property owners with notice of assessed value by August 2.)
§§ 732, 733 Rev. & Tax. Code September 20 State assessees Last day to file a petition for reassessment of nonunitary property (Board may extend 15 days).
§ 11338 Rev. & Tax. Code September 20 Private railroad car owners Last day to file a petition for reassessment (Board may extend to October 5).
§ 1604 Rev. & Tax. Code Fourth Monday in September County appeals boards In counties of first class, meet to equalize assessments.
§ 2601 Rev. & Tax. Code Fourth Monday in September Auditors Last day to deliver secured roll to tax collector, or assessor if the roll is machine prepared or if the extended roll is retained in electronic data processing equipment and no physical document is prepared.
§ 5151(a) Rev. & Tax. Code 90 days after end of fiscal year County treasurers Advise State Controller of county pool apportioned rate and computations made in deriving that rate.
§ 5841 Rev. & Tax. Code On or before last day of each month Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 2229(c) Rev. & Tax. Code On or before September 30 Auditors File a claim with State Controller for reimbursement of tax loss attributable to ad valorem property tax exemption.

October

November