Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
2016 Property Tax Calendar
|Reference/Authority||Specified Date1||Calendar Date||Interested Parties||Requirement/Action|
|§ 2192 Rev. & Tax. Code||January 1||January 1||Taxpayers||Lien of taxes attaches at 12:01 a.m. for all taxable property.2|
|§ 722 Rev. & Tax. Code||January 1||January 1||State assessees||Lien of taxes attaches as of 12:01 a.m. on state-assessed property.|
|§ 11492 Rev. & Tax. Code||January 1||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||January 4||Racehorse owners||Racehorse tax is due and payable.|
|§ 441 Rev. & Tax. Code||Between Lien date and April 1||January 4||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||January 4||Board3||Mail notice of amount of assessed value of unitary property to state assessees.|
|§732 Rev. & Tax. Code||Between January 1 and July 31||January 4||Board||Mail notice of amount of assessed value of unitary property to state assessees.|
|§ 2901 Rev. & Tax. Code||Lien Date||January 4||Property owners||Taxes on unsecured roll due.|
|§ 647 Rev. & Tax. Code||On or before lien date||January 4||Cities and districts||Make request to assessor for certified copy of secured roll.|
|§ 987 Rev. & Tax. Code||On or before lien date||January 4||Board||Announces factor for valuing taxable municipally-owned land.|
|§ 255 Rev. & Tax. Code||Lien date||January 4||
Churches with schools
Free public libraries
Homeowners, veterans, and disabled veterans
Owners of historical aircraft
Owners of historical wooden vessels
|First day to file affidavit and claim for exemption with assessor, but on or before 5 p.m. on February 16.|
|§§ 255, 275.5 Rev. & Tax. Code||Lien Date||January 4||Owners of documented vessels||First day to file affidavit for classification as documented vessel, but on or before 5 p.m. on February 16.|
|§ 63.1(f) Rev. & Tax. Code||Quarterly||January 4 to February 1||Assessors||Report to the Board claims for § 63.1 exclusion approved from October through December.|
|§ 69.5(b)(7) Rev. & Tax. Code||Quarterly||January 4 to February 1||Assessors||Report to the Board claims for § 69.5 property tax relief approved from October through December.|
|§ 163 Rev. & Tax. Code||Annually||Between January 4 and December 30||Government entities||Notify assessors of specified information regarding assessment bond liens.|
Cal. Const., art. XIII, § 19
§ 721 Rev. & Tax. Code
|Annually||January 4||Board State assessees||Send request for property statement to state assessees.|
|§ 15646 Gov. Code||Opening day of legislative session||January 4||Board||File copies of assessment practices survey reports with the Senate and the Assembly.|
|§ 648 Rev. & Tax. Code||First Monday of each month||January 4||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||January 11||Clerks of county appeals boards||Send to auditor statement of all changes made by county appeals board during preceding month.|
|§ 255.3 Rev. & Tax. Code||On or before January 15||January 15||
|Mail claim form for the homeowners' exemption to new property owners.|
Cal. Code Regs., Title 18,
|On or before January 15||January 15||Board||Designates representative period for aircraft allocation.|
|§ 5366 Rev. & Tax. Code||Within 15 days following lien date||January 15||Owners and operators of private and public airports||Furnish county assessor with statement listing names and addresses of owners of all aircraft using the airport as base.|
|§ 2616 Rev. & Tax. Code||Once every twelve months||Set by auditor||Tax collectors||
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.
Cal. Code Regs.
Title 18, § 5322(b)
|30 days prior to Board hearing4||January 25||Private railroad car owners State assessees||Last day to notify Chief, Board Proceedings Division, of intent to make an oral presentation at Assessment Factor Hearing on February 23.|
Cal. Code Regs., Title 18,
|No later than January 30||February 1||Board||Inform state assessees of Board schedule of dates.|
|§ 38401 Rev. & Tax.||On or before last day of month next succeeding each quarterly period||February 1||Timber tax assessees||Timber yield tax due for the prior October 1 to December 31 period.|
|§ 5841 Rev. & Tax. Code||On or before last day of each month||February 1||Dept. of Housing and Community Development||Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.|
§ 11338 Rev. & Tax. Code5; Cal. Code Regs., Title 18,
|On or before January 31||February 1||Board||Last day to complete hearings on petitions for reassessment of private railroad cars.|
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 Beginning with the 1997 lien date, the lien date changed from March 1 to January 1 (Chapter 399, Statutes of 1995).
3 The term "Board" refers to the State Board of Equalization unless otherwise stated.
4 Dates and times listed for Board hearings are subject to change.
5 See § 11651.5 Rev. and Tax. Code. The deadline shall be extended if the Board fails to complete the private railroad car assessments in a timely manner.