Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016
 

2016 Property Tax Calendar

December

Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 11253.5 Rev. & Tax. Code Annually December Board
Private railroad car owners
Board mails statement to taxpayers who have an installment payment agreement.
§ 38504.5 Rev. & Tax. Code Annually December Board
Timber owners
Board mails statement to taxpayers who have an installment payment agreement.
Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September– December) December 13-152
Sacramento
Board
State assessees
Board hears petitions for reassessment of unitary or 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) December 13-15
Sacramento
Board
State assessees
Board hears petitions for correction of allocation of unitary property values.
§ 11338 Rev. & Tax. Code On or before January 31 December 13-15
Sacramento
Board Private railroad car owners Board hears petitions for reassessment of private railroad cars.
§ 23212 Gov. Code Before December 1 December 1 County boards of supervisors Last day to file county boundary changes and maps with the Board.
§ 54902 Gov. Code On or before December 1 December 1 Cities and districts Last day to report creation or change in boundaries of revenue districts to assessor, county auditor, and the Board.
§ 648 Rev. & Tax. Code First Monday of each month December 5 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 1614 Rev. & Tax. Code Second Monday of each month December 12 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 20812. Rev. & Tax. Code October 1 to Deecmber 10 December 12 Senior citizens
Disabled Citizens
Last day to file a claim for deferment of property taxes under the County Deferred Property Tax Program, if property is located in a participating county.
§§ 273.5(a), 275(a), and 276(a) Rev. & Tax. Code On or before December 10 December 12 Homeowners, veterans, and disabled veterans Last day to file late affidavit and claim for exemption with assessor.
§§ 2617 and 2704 Rev. & Tax. Code December 10 December 12 Property owners First installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m. or close of business day, whichever is later.
§ 11405 Rev. & Tax. Code3 December 10 December 12 Private railroad car owners Last day to pay private railroad car tax without penalties or interest.
Cal. Code Regs., Title 18, § 135(b) December 10 December 12 Homeowners Last day to terminate homeowners' exemption.
§ 279.5 Rev. & Tax. Code Not specified December 12 Disabled veterans Last day to terminate disabled veterans' exemption.
§ 207 Rev. & Tax. Code Not specified December 12 Religious exemption claimants Last day to terminate religious exemption without penalty.
Cal. Code Regs., Title 18, § 1045(c) No later than December 15 December 15 Assessors Provide annual Racehorse Tax Return to taxpayers for January 1 filing.
Cal. Code Regs., Title 18, § 202(f) On or before December 20 December 20 Board
Assessors
Consult with assessors on aircraft representative period.
Cal. Code Regs., Title 18, § 1045 Within 10 days of mailing of forms (by December 25) December 27 Assessors Deliver to tax collector a list of taxpayers who were sent annual Racehorse Tax Return.
§ 254.5(d) Rev. & Tax. Code Prior to lien date January 3 Assessors Mail notice to every applicant not required to annually file for welfare exemption.
§ 256 Rev. & Tax. Code Prior to lien date January 3 Assessors Send church exemption claim form to prior year's recipients.
§ 256.6 Rev. & Tax. Code Prior to lien date January 3 Assessors Send cemetery exemption claim form to prior year's recipients.
§ 257.1 Rev. & Tax. Code Prior to lien date January 3 Assessors Send religious exemption notice form to prior year's recipients of the exemption.
§ 278 Rev. & Tax. Code Prior to lien date January 3 Assessors Mail notice and/or claim form for the disabled veterans' exemption to disabled veterans.
Cal. Code Regs., Title 18, § 135(f) Prior to January 1 January 3 Assessors Send homeowners' property tax exemption cooperative housing information request to co-ops.
§ 744 Rev. & Tax. Code; Cal. Code Regs., Title 18, § 5327.4(a) December 31 January 3 Board Last day to complete decisions on petitions for reassessment of unitary and nonunitary values.
§ 749 Rev. & Tax. Code December 31 January 3 Board Last day to complete decisions on petitions for correction of allocated assessments.
§§ 38202 and 38203 Rev. & Tax. Code December 31 January 3 Board Last day to adjust and to certify timber yield tax rate.
§ 38204 Rev. & Tax. Code December 31 January 3 Board Last day to estimate the immediate harvest value of timber for January 1 to June 30 period.
§ 5841 Rev. & Tax. Code On or before last day of month January 3 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 1603(d) Rev. & Tax. Code On or before December 31 January 3 Property owners Last day to file application for changed assessment under specified circumstances.

1 In practically all cases, the action may be done before the specified date. If the specified date falls on Saturday, Sunday, or a legal holiday, the action may be done on the next business day. When this occurs, the next business days are shown under "calendar date" (Government Code §§ 6706, 6707).

2 Dates and times listed for Board hearings are subject to change

3 See § 11651.5 Rev. & Tax. Code. The inspection period shall be extended if the Board fails to complete the private railroad car tax assessments in a timely manner.