Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
2014 Property Tax Calendar
|Reference/Authority||Specified Date1||Calendar Date||Interested Parties||Requirement/Action|
|§ 2821 Rev. & Tax. Code||Between July 1 and March 31||July 1||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||July 1||Tax collectors||Unpaid taxes are in default.|
|§ 619(a) Rev. & Tax. Code||On or prior to completion of roll||July 1||Assessors||Inform each assessee of increase in full cash value or of the assessed value of his or her ral and/or personal property.|
|§ 5366 Rev. & Tax. Code||Not later than July 1||July 1||Assessors||Provide data to Department of Transportation, Division of Aeronautics on aircraft using airports in county as base.|
|§§ 616 and 617 Rev. & Tax. Code||On or before July 1||July 1||Assessors||Complete local assessment roll and deliver to auditor.|
|§ 647 Rev. & Tax. Code||On or before July 1||July 1||Assessors||Furnish copy of assessment roll, as requested, to cities and districts in all counties other than counties of the 1st class.|
|§ 280 Rev. & Tax. Code||On or after July 1||July 1||Auditors||Conduct audit of veterans' exemptions.|
|§ 1601 Rev. & Tax. Code||Unspecified||July 1||Clerks of county appeals boards||Publish notice of filing period for applications for reduction in assessment and/or notice of time when county appeals board will meet to equalize assessments.|
|§ 63.1(f) Rev. & Tax. Code||Quarterly||July 1 to July 31||Assessors||Report to the Board claims for § 63.1 exclusion approved from April through June.|
|§ 69.5(b)(7) Rev. & Tax. Code||Quarterly||July 1 to July 31||Assessors||Report to the Board claims for § 69.5 property tax relief approved from April through June.|
|§ 1603 Rev. & Tax. Code 2||From July 2 to September 15 or November 30||July 2||Property owners other than state assessees||First day to file application for reduction of assessment made in regular assessment period.|
|§ 648 Rev. & Tax. Code||First Monday of each month||July 7||Assessors||If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.|
|§ 407 Rev. & Tax. Code||Second Monday in July||July 14||Assessors||Report assessment statistics to the Board.|
|§ 1614 Rev. & Tax. Code||Second Monday of each month||July 14||Clerks of county appeals boards||Send to auditor statement of all changes made by county appeals board during preceding month.|
|§ 443.1 Rev. & Tax. Code||No later than July 15||July 15||Assessors||Where requested, return duplicate property statement to taxpayer.|
|§ 755 Rev. & Tax. Code||On or before July 15||July 15||Board||Transmit estimates of total assessed values of state-assessed property to county auditors.|
|§ 755(a) Rev. & Tax. Code||July 15||July 15||Interested parties||First day to inspect estimate of assessments on Board roll.|
|§ 27423(d) Gov't. Code||July 15||July 15||Auditors||Certify to State Controller property tax revenue attributable to timber.|
|§ 1604(a)(2) Rev. & Tax. Code||Third Monday in July||July 15||County appeals boards||Meets to equalize assessments in all counties, other than counties of the first class.|
|§ 756 Rev. & Tax. Code||On or before July 31||July 17-18||
1. Board adopts assessment rolls.
2. Staff transmits assessment rolls to county auditors.
3. Roll is open to inspection by interested agencies or districts.
|§ 11336 Rev. & Tax. Code||On or before August 1||July 17-18||
Private railroad car owners
1. Board adopts private railroad car assessment roll.
2. Staff mails notices of assessments.
|§§ 731 and 733 Rev. & Tax. Code||July 20||July 21||
|Last day to file a petition for reassessment of unitary property (Board may extend 15 days).|
|§ 746 Rev. & Tax. Code||July 20||July 21||State assessees||Last day to file a petition for reallocation of unitary property.|
|§ 1840 Rev. & Tax. Code||July 20||July 21||
|Apply to Board for review, equalization, or adjustment of Section 11 assessments.|
|§§ 205.6, 218.5 Rev. & Tax. Code||Unspecified||July 31||Assessors||Last day to provide information from homeowners' and disabled veterans' exemption claims to Board.|
|§ 732 Rev. & Tax. Code||Between January 1 and July 31||July 31||
|Last day to mail notice of assessed values of nonunitary property to state assessees.|
|§ 755 Rev. & Tax. Code||On or prior to July 31||July 31||
|Transmit changes to estimates of total assessed values of state-assessed property to county auditors.|
|§ 38401 Rev. & Tax. Code||On or before last day of month next succeeding each quarterly period||July 31||Timber tax assessees||Timber yield tax due for the prior April 1 to June 30 period.|
|§ 5841 Rev. & Tax. Code||On or before last day of month||July 31||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 See §§ 1601 and 1605 Revenue and Taxation.