Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

2013 Property Tax Calendar

October

Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
Cal. Const., art XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal Code Regs., Title 18, § 5327.4 Before December 31 (September–December) October 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) October Board
State assessees
Board hears petitions for correction of allocation of unitary property values.
§ 5904(b) Rev. & Tax. Code Annually October Board Property Taxpayers' Advocate submits report to Executive Director.
§§ 423(b)(1), 439.2(b)(1), and 439.2(c)(1) Rev. & Tax. Code No later than October 1 October 1 Board Announces interest component for valuing open-space lands and historical property.
§ 1162(a) Rev. & Tax. Code On or before October 1 October 1 California Assessors' Association's Aircraft Advisory Subcommittee
Assessors
Designate a lead county for each fractionally owned aircraft in California.
§ 11401 Rev. & Tax. Code On or before October 1 October 1 Board Levy of private railroad car tax.
§ 20812, Rev. & Tax. Code October 1 to December 10 October 1 Senior Citizens
Disabled Citizens
First 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.
§ 63.1(f) Rev. & Tax. Code Quarterly October 1 to October deletion31 Assessors Report to the Board claims for § 63.1 exclusion approved from July through September.
§ 69.5(b)(7) Rev. & Tax. Code Quarterly October 1 to October deletion31 Assessors Report to the Board claims for § 69.5 property tax relief approved from July through September.
§ 29100 Gov. Code On or before October 3 October 3 Boards of supervisors Fix county and district tax rates.
§ 648 Rev. & Tax. Code First Monday of each month October deletion7 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 October deletion14 2 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 1162(b) Rev. & Tax. Code First October 15 that follows designation October 15 Lead County Assessors
Fractionally owned aircraft owners
Notify fleet manager of fractionally owned aircraft of lead county designation.
§ 11404 Rev. & Tax. Code3 On or before October 15 October 15 Board
Private railroad car owners
Last day to mail notice of assessment and tax bills to private railroad car owners.
§ 20563(a) Rev. & Tax. Code On or before October 15 October 15 Senior citizens
Blind and disabled persons
Last day to file for homeowner or renter assistance with Franchise Tax Board (may be extended due to medical incapacity of claimant).
Cal. Code Regs., Title 18, § 171(a) On or before October 15 October 15 Assessors Send draft copies of property statements, mineral production report forms, and checklist to Board.
Cal. Code Regs., Title 18, § 1045(b)(1) On or before October 15 October 15 Assessors Send draft copies of racehorse tax forms to Board.
Cal. Code Regs., Title 18, § 135(a)(3) October 15 October 15 Homeowners' exemption claimants Last day to cure defects in timely filed homeowners' exemption claims (may be extended if claimant is notified of defect after July 15).
§ 2601(c) Rev. & Tax. Code On or before October 16 October 16 Auditors Deliver extended secured roll to tax collector if roll and tax bills machine prepared, or the completed tax bills if only the tax bills machine prepared.
§ 16144 Gov. Code On or before October 31 October 31 Cities and counties Send listing of open-space lands qualifying for state payment to the Secretary of Resources Agency.
§ 38401 Rev. & Tax. Code On or before last day of month next succeeding each quarterly period October 31 Timber tax assessees Timber yield tax due for the prior July 1 to September 30 period.
§ 5841 Rev. & Tax. Code On or before last day of month October 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 Although Columbus Day is not a holiday for State of California government offices, the holiday is recognized by the federal government, the United States Postal Service, and some counties.

3 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.