Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

2017 Property Tax Calendar


Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 1603 Rev. & Tax. Code Immediately upon certification May 1 Clerks of county appeals boards
Upon certification of last day of appeals filing period, notify the Board whether the last day of the filing period will be September 15 or December 1.
§ 648 Rev. & Tax. Code First Monday of each month May 1 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 441(b) and 463 Rev. & Tax. Code May 7 May 8 Personal property owners Last day to timely file property statement without a penalty.
§ 1614 Rev. & Tax. Code Second Monday of each month May 8 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 27421 Gov. Code May 15 May 15 Assessors Last day to provide local taxing jurisdictions, except school districts, estimated assessed value of property within the taxing district.
§ 721 Rev. & Tax. Code Annually May 23-25 Board Board sets unitary values for state assessees.
§ 830 Rev. & Tax. Code May 30 May 30 Tax rate area change service subscribers Last day to file corrected statement for change mailed between April 3 and May 1.
§ 5841 Rev. & Tax. Code On or before last day of month May 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.
§ 441(i) Rev. & Tax. Code May 31 May 31 Personal property owners Last day to amend timely filed property statement for errors or omissions.
§ 38905.1 Rev. & Tax. Code May 31 May 31 State Controller Distribute timber tax revenue to county treasurers.

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).