Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

2014 Property Tax Calendar

February

Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 62.1 Rev. & Tax. Code February 1 February 3 Mobilehome parks Report to assessor information regarding ownership interests if park does not use deeds to transfer ownership.
§ 62.5 Rev. & Tax. Code February 1 February 3 Floating Home Marinas Report to assessor information regarding ownership interests if marina does not record deeds to transfer ownership.
§ 2606 Rev. & Tax. Code February 1 February 3 Property owners Second installment real property taxes due and payable.
§§ 2700 and 2702 Rev. & Tax. Code February 1 February 3 Property owners If ordered by board of supervisors, second installment real property taxes and second installment (one-half) personal property taxes on the secured roll due.
§ 480.8 Rev. & Tax. Code On or before February 1 February 3 Residential subdivision complex owners Assessors Last day to file annual ownership report if initially requested by assessor.
Private Railroad Car Calendar Unspecified February 3 Board
Private railroad car owners
Board sends Annual Report of Private Railroad Cars to private railroad car assessees.
§ 648 Rev. & Tax. Code First Monday of each month February 3 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 February 10 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 480.6 Rev. & Tax. Code 15th of month following lien date month February 18 State or local governmental entities Last day to file possessory interest real property usage report with county assessor in lieu of Preliminary Change of Ownership Report or Change in Ownership Statement.
§ 107.4(b) Rev. & Tax. Code By February 15 February 18 Military housing contractors Annually notify assessor of any housing units rented just before the preceding lien date to persons not in the military.
§§ 254.5(a) and 255 Rev. & Tax. Code On or before February 15 February 18 Welfare organizations
Veterans' organization
Last day to timely file affidavit and claim for exemption with assessor.
§§ 254.5(d) and 257 Rev. & Tax. Code On or before February 15 February 18 Welfare exemption claimants
Religious exemption claimants
Last day to notify assessor of ineligibility or ineligible property.
§§ 255, 276, and 276.5 Rev. & Tax. Code February 15 February 18 Homeowners, veterans, and disabled veterans
Cemeteries
Colleges
Exhibitors
Free public libraries
Free museums
Public schools
Welfare
Owners of historical aircraft
Owners of historical wooden vessels
Last day to file affidavit and claim for exemption with assessor.
§ 255 Rev. & Tax. Code February 15 February 18 Churches Last day to file affidavit and claim for church or religious exemption with assessor.
§ 259.13 Rev. & Tax. Code February 15 February 18 Indian tribes or tribally designated housing entities Last day to file affidavit and claim for tribal housing exemption with assessor.
§ 275.5 Rev. & Tax. Code February 15 February 18 Owners of documented vessels Last day to file affidavit for classification of documented vessel with assessor to receive a partial reduction in assessment.
§ 5762 Rev. & Tax. Code February 15 February 18 Racehorse owners Annual racehorse tax, if unpaid, is delinquent at 5:00 p.m.
§ 27421 Gov. Code On or before February 20 February 20 Local taxing jurisdictions except school districts Last day to request an estimate of the assessed valuation of property in the taxing district.
Cal. Code Regs., Title 18, § 5322 Subject to Board discretion February 252 Culver City Board
Private railroad car owners
State assessees
Board will hear state assessees and private railroad car presentations on capitalization rates and other factors affecting 2013–14 values of California state-assessed property and private railroad cars. In lieu of oral presentations, state assessees and private railroad car taxpayers may submit written presentations to the Chief, Board Proceedings Division, by February 25.
§ 441(j) Rev. & Tax. Code February 28 February 28 Assessors Last day to make available any information that is necessary for taxpayers in the oil, gas, and mineral extraction industry to file their business property statement.
§ 5841 Rev. & Tax. Code On or before last day of each month February 28 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.

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.