The following schedule lists some of the more significant dates for
California property taxes affecting property owners and other interested parties. Please
note that this list does not include all dates or items, and is only intended
as a general guide. California laws, including the Revenue and Taxation Code,
are available on the Internet from
http://www.ca.gov/state/portal/myca_homepage.jsp.
A Property Tax Calendar is also available from the State Board of Equalization
Publication 29, "An Overview of California Property Tax", and is
available at
www.boe.ca.gov/proptaxes/pubcont.htm.
| January 1 |
Lien Date - 12:01 a.m. on January 1 preceding the fiscal year for which property
taxes are collected; the time when the taxes become a lien on property
and the time property is valued for tax purposes. (Through 1996, lien
date was March 1 for locally assessed property.) |
| January 1 |
Taxes on unsecured roll are due on the lien date. Delinquent date stated on bill. |
| January 1 |
Homeowners' exemption affidavits shall be filed with the
assessor no later than 5 p.m. February
15 or on or before the 30th day following the date of notice of the supplemental
assessment. Partial exemptions may be available for affidavits filed late. |
| January 1 |
Exempt entities; Cemeteries, Colleges, Exhibitors, Free Public Libraries, Free Museums,
Public Schools, Welfare, Churches, Churches with Schools. Owners of Historical
Aircraft, Veterans, and Disabled Veterans, first day to file affidavit
and claim for exemption with the assessor. Delinquent after 5:00 p.m.
February 15. |
| January 1 |
Documented vessel owners first day to file affidavit for
classification as documented vessel. |
| February 1 |
Second installment of secured real property taxes due.
Delinquent after 5:00 p.m. April 10. |
| February 15 |
Homeowners' exemption
affidavits shall be filed with the assessor no later than 5:00 p.m. February
15 or on or before the 30th day following the date of notice of the supplemental
assessment. Partial exemptions may available for affidavits filed late. |
| February 15 |
Exempt entities;
Cemeteries, Colleges, Exhibitors, Free Public Libraries, Free Museums,
Public Schools, Welfare, Churches, Churches with Schools. Owners of Historical
Aircraft, Veterans, and Disabled Veterans, first day to file affidavit
and claim for exemption with the assessor. Delinquent after 5:00 p.m.
February 15. |
| February 15 |
Documented vessel owners: last day to file affidavit for classification of
documented vessel with the assessor. |
| April 1 |
Business/Personal
property statements due if required or requested. Penalty applies to statements
not filed by May 7. |
| April 10 |
Second installment
of secured real property taxes due. Delinquent and subject to penalty
if unpaid by 5:00 p.m., or on the close of business, whichever is later,
on April 10. Payments sent by US Mail must be POSTMARKED by the USPS on or before April 10. |
| May 7 |
Business/Personal
property statements due if required or requested. Penalty applies to statements
not filed by May 7. |
| May 15 |
Senior citizens,
Blind and Disabled Citizens; first day affidavit and claim for Property
Tax Postponement shall be filed with the State Controller, but on or before
December 10. |
| May 31 |
Last day to amend
business/personal property statement for errors or omissions. |
| July 1 |
Assessors complete
local roll and deliver to Auditor |
| July 2-Nov 30 |
Assessment Appeals
application filing period for assessments on the regular assessment roll.
Applications for appeal of assessments made outside the regular assessment
roll period (ex. supplemental or escape assessments) must be filed within
60 days of the date of the mailing printed on the tax bill or the postmark
therefor, whichever is later. |
| July 31 |
Tax collector
to mail or electronically transmit tax bills for assessments on the unsecured
roll no later than 30 days prior to the lien date on which the taxes are
delinquent. |
| August 31 |
Taxes on the
unsecured roll as of July 31, if unpaid, are delinquent at 5:00 p.m.,
or the close of business, whichever is later, on August 31. |
| September 15 |
Last day to file
regular assessment roll applications. |
| November 1 |
First installment
secured real property taxes due. All secured personal property taxes due.
Delinquent after 5:00 p.m. Dec. 10. |
| November 1 |
Tax bills mailed
or electronically transmitted to property owners on or before November 1. |
| December 10 |
First installment
of secured real property taxes and all secured personal property taxes
due. Delinquent and subject to penalty if unpaid by 5:00 p.m., or on the
close of business, whichever is later, on Dec. 10. Payments sent by US Mail must be POSTMARKED by the USPS on or before December 10. |
