2020 Property Tax Calendar

Each year, the Board of Equalization prepares a Property Tax Calendar which identifies action and compliance dates of importance to assessing officials and taxpayers. In addition to identifying the action and compliance dates, the calendar also provides corresponding statutes for reference. Each year, the Property Tax Calendar is made available online and is also released as a Letter To Assessors (LTA). The LTA for Property Tax Calendar 2020 is No. 2020/025.

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January

Reference/Authority Specified date 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.
§ 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 2 Racehorse owners Racehorse tax is due and payable.
§ 441 Rev. & Tax. Code Between lien date and April 1 January 2 Personal property owners First day to file property statement with assessor if and April 1 required or requested.
§ 731 Rev. & Tax. Code Between January 1 and June 1 January 2 Board Mail notice of amount of assessed value of unitary and June 1 property to state assessees.
§ 732 Rev. & Tax. Code Between January 1 and July 31 January 2 Board Mail notice of amount of assessed value of nonunitary and July 31 property to state assessees.
§ 2901 Rev. & Tax. Code Lien Date January 2 Property owners Taxes on unsecured roll due.
§ 647 Rev. & Tax. Code On or before lien date January 2 Cities and districts Make request to assessor for certified copy of lien date secured roll.
§ 987 Rev. & Tax. Code On or before lien date January 2 Board Announces factor for valuing taxable lien date municipally owned land.
§ 255, 275.5 Rev. & Tax. Code Lien Date January 2 Owners of documented vessels First day to file affidavit for classification as documented vessel; must file on or before 5 p.m. on February 15.
§ 255 Rev. & Tax. Code Lien Date January 2
  • Cemeteries
  • Churches
  • Churches with schools
  • Colleges
  • Exhibitors
  • Free museums
  • Free public libraries
  • Homeowners, veterans, and disabled veterans
  • Owners of historical aircraft
  • Owners of historical wooden vessels
  • Public schools
  • Veterans' organizations
  • Welfare organizations
First day to file affidavit and claim for exemption with assessor; must file on or before 5 p.m. on February 15.
§ 63.1(f) Rev. & Tax. Code Quarterly January 2 to 31 Assessors Report to the Board claims for § 63.1 exclusion approved from October through December.
§ 69.5(b)(7) Rev. & Tax. Code Quarterly January 2 to 31 Assessors Report to the Board claims for § 69.5 property tax relief approved from October through December.
§ 163 Rev. & Tax. Code Annually Between January 2 and December 31 Government entities Notify assessors of specified information regarding assessment bond liens.
§ 5904(b) Rev. & Tax. Code Annually Between January 2 and December 31 Board Property Taxpayers' Advocate submits report to Executive Director.
Cal. Const., art. XIII, § 19 § 721 Rev. & Tax. Code Annually January 2
  • Board
  • State assessees
Send request for property statement to state assessees.
§ 5906(d) Rev. & Tax. Code Annually To Be Announced
  • Board
  • Assessors
  • Other local agencies
  • Taxpayers
Board hearing to solicit input of assessors, other local agency representatives, and taxpayers; and to address the Taxpayers' Rights Advocate's report.
§ 648 Rev. & Tax. Code First Monday of each month January 6 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 13 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
  • Assessors
  • Property owners
Mail claim form for the homeowners' exemption to new property owners.
§ 5366 Rev. & Tax. Code Within 15 days following lien date January 15 Owners and operators of private and publice 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 hearing January 21
  • 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 20.
Cal. Code Regs., Title 18, § 901.5 No later than January 30 January 30 Board Inform state assessees of Board schedule of dates.
§ 5841 Rev. & Tax. Code On or before last day of each month January 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.
§ 11338 Rev. & Tax. Code; Cal. Code Regs., Title 18, § 5327.4(b) On or before January 31 January 31 Board Last day to complete hearings on petitions for reassessment of private railroad cars.

February

Reference/Authority Specified date 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 record 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.
§ 20622 Rev. & Tax. Code October 1 to February 10 February 10
  • Senior citizens
  • Blind or disabled citizens
Last day to file a claim for postponement of property taxes under the State Controller's Property Tax Postponement Program.
§ 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 of 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' organizations
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, 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 20
  • Board
  • Private railroad car owners
  • State assessees
Board will hear state assessees and private railroad car presentations on capitalization rates and other factors affecting 2020-2021 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 20.
§ 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.

March

Reference/Authority Specified date Calendar date Interested parties Requirement/Action
§ 1647 Rev. & Tax. Code Within 60 days after close of assessment year March 2 Auditors Prepare corrected valuation statements.
§§ 830 and 830.1 Rev. & Tax. Code March 1 March 2
  • Board
  • State assessees
Last day to file property statements with the Board, but the Board may grant extensions for good cause.
§ 1153.5(a) Rev. & Tax. Code On or before March 1 March 2
  • California Assessors' Association's Aircraft Advisory Subcommittee
  • Assessors
Designate a lead county for each commercial air carrier operating certificated aircraft in California.
§ 648 Rev. & Tax. Code First Monday of each month March 2 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 March 9 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
Cal. Code Regs., Title 18, § 135(f) March 15 March 16 Owners and operators of cooperative housing complexes Last day to file homeowners' property tax exemption cooperative housing information request with assessor.
§ 2821 Rev. & Tax. Code Between July 1 and March 31 April 1 Taxpayers Last day to apply to the tax collector to have a parcel separately valued for purpose of paying property taxes, if so set by county board of supervisors.
§ 5841 Rev. & Tax. Code On or before last day of each month April 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.

April

Reference/Authority Specified date Calendar date Interested parties Requirement/Action
§ 441(b) Rev. & Tax. Code April 1 April 1 Personal property owners Last day to timely file property statement.
§ 1603(b)(3)(A) Rev. & Tax. Code April 1 April 1 Assessors Notify clerk of county appeals board and tax collector whether the notice of assessed value will be sent to all assessees by August 1.
§ 63.1(f) Rev. & Tax. Code Quarterly April 1 to May 1 Assessors Report to the Board claims for § 63.1 exclusion approved from January through March.
§ 69.5(b)(7) Rev. & Tax. Code Quarterly April 1 to May 1 Assessors Report to the Board claims for § 69.5 property tax relief approved from January through March.
Cal. Code Regs., Title 18, § 135(f) By April 1 April 1 Assessors Mail homeowners' exemption claim to persons newly listed on homeowners' property tax exemption cooperative housing information request.
§ 648 Rev. & Tax. Code First Monday of each month April 6 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 April 13 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§§ 2618 and 2705 Rev. & Tax. Code April 10 April 10 Property owners Second installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m., or close of business day, whichever is later.
Cal. Code Regs., Title 18, § 903 Subject to Board discretion April 15
  • Board
  • State assessees
Last day to inform the Chief of Board Proceedings Division of desire to make a presentation to the Board on April 21.
§ 95.5(g) Rev. & Tax. Code April 15 April 15 Assessors For those counties participating in the State-County Assessors' Partnership Agreement Program, last day to send status report to Department of Finance.
Cal. Code Regs., Title 18, §§ 903, 5322(c) Subject to Board discretion April 21 Board Board will hear state assessees' presentations on the valuation of their property. In lieu of oral presentations, assessees may submit written presentations to the Board Proceedings Division by April 21.
§ 5841 Rev. & Tax. Code On or before last day of each month April 30 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 11271(a) Rev. & Tax. Code On or before April 30 April 30 Private railroad car owners Last day to file Annual Report of Private Railroad Cars. Failure to file timely will result in penalties unless an extension for cause has been granted.

May

Reference/Authority Specified date Calendar date Interested parties Requirement/Action
§ 1603 Rev. & Tax. Code Immediately upon certification May 1
  • Clerks of county appeals boards
  • Board
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 4 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 7 Personal property owners Last day to timely file property statement without a penalty.
§ 1614 Rev. & Tax. Code Second Monday of each month May 11 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 27 Board Board sets unitary values for state assessees.
§ 830 Rev. & Tax. Code May 30 June 1 Tax rate area change service subscribers Last day to file corrected statement for change mailed between April 2 and May 1.
§ 5841 Rev. & Tax. Code On or before last day of each month June 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.
§ 441(i) Rev. & Tax. Code May 31 June 1 Personal property owners Last day to amend timely filed property statement for errors or omissions.

June

Reference/Authority Specified date Calendar date Interested parties Requirement/Action
§ 11312 Rev. & Tax. Code Unspecified June
  • Board
  • Private railroad car owners
Board staff discusses value indicators and supporting data with private railroad car tax assessees
§ 731 Rev. & Tax. Code Between January 1 and June 1 June 1
  • Board
  • State assessees
  1. Board mails notices of unitary value and copies of Appraisal Data Reports to state assessees.
  2. State assessees have until July 20 to file a petition for reassessment of unitary value.
§ 2855 Rev. & Tax. Code On or before June 1 June 1 Auditors Deliver certified secured roll to tax collector showing delinquent penalties and cost.
Cal. Code Regs., Title 18, § 101 Not specified (June 1) June 1
  • Board
  • Assessors
Send prescribed exemption forms, instructions, and checklist to assessors.
§§ 2626 and 2627 Rev. & Tax. Code June 1-4 June 1-4 Auditors Settle with and deliver certified delinquent roll to tax collector.
§ 648 Rev. & Tax. Code First Monday of each month June 1 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 3351 3353, 3361 Rev. & Tax. Code On or before June 8 June 8 Tax collectors Publish notice of impending default of property taxes and notice of intent to sell.
§ 1614 Rev. & Tax. Code Second Monday of each month June 8 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 746 Rev. & Tax. Code Not later than June 15 June 15
  • Board
  • State assessees
  1. Last day to mail notice of allocated values of unitary property to state assessees.
  2. State assessees have until July 20 to petition the Board for correction of allocated assessed values.
§ 3691.3 Rev. & Tax. Code June 15 June 15 Assessors Furnish to tax collector legal description of property scheduled to be subject to power of sale.
§ 279.5 Rev. & Tax. Code Not specified June 30 Disabled veterans Last day to file termination notice with assessor.
§ 2189.1 Rev. & Tax. Code June 30 June 30
  • State assessees
  • Tax collectors
Separately billed taxes on state assessed personal property unpaid after June 30 shall be transferred to the unsecured roll.
§ 5841 Rev. & Tax. Code On or before last day of each month June 30 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 3437 Rev. & Tax. Code June 30 June 30 Taxpayers Last day to pay amount due on any property to avoid default if it is separately valued on secured roll.

July

Reference/Authority Specified date 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 real 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, 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 first 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 August 1 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 August 1 Assessors Report to the Board claims for § 69.5 property tax relief approved from April through June.
§ 1603 Rev. & Tax. Code 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 6 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 13 Assessors Report assessment statistics to the Board.
§ 1614 Rev. & Tax. Code Second Monday of each month July 13 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 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.
§ 1604(a)(2) Rev. & Tax. Code Third Monday in July July 20 County appeals boards Meets to equalize assessments in all counties, other than counties of the first class.
§§ 731, 733 Rev. & Tax. Code July 20 July 20
  • Board
  • State assessees
Last day to file a petition for reassessment of unitary property (Board may extend 15 days).
§ 746 Rev. & Tax. Code July 20 July 20 State assessees Last day to file a petition for reallocation of unitary property.
§ 756 Rev. & Tax. Code On or before July 31 July 22
  • Board
  • State assessees
  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 22
  • Board
  • Private railroad car owners
  1. Board adopts private railroad car assessment roll
  2. Staff mails notices of 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
  • Board
  • State assessees
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
  • Board
  • Auditors
Transmit changes to estimates of total assessed values of state-assessed property to county auditors.
§ 5841 Rev. & Tax. Code On or before last day of each 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.

August

Reference/Authority Specified date Calendar date Interested parties Requirement/Action
§ 275.5 Rev. & Tax. Code August 1 August 3 Documented vessel owners Last day to file late affidavit and claim for assessment under § 227 Rev. & Tax. Code.
§ 276.5 Rev. & Tax. Code August 1 August 3 Historical aircraft owners Last day to file late affidavit and claim for exemption under § 220.5 Rev. & Tax. Code.
§ 1603(b)(3) Rev. & Tax. Code August 1 August 3
  • Assessors
  • Property owners
Last day to provide property owners with notice of assessed value for September 15 assessment appeal deadline.
§ 2910.1 Rev. & Tax. Code No later than 30 days prior to August 31 August 3 Tax collectors Mail or electronically transmit tax bill for assessments on unsecured roll on which taxes are due.
§ 11337 Rev. & Tax. Code Between August 1 and August 21 August 3 to August 21
  • Board
  • Private railroad car owners
Assessment roll open to inspection by private railroad car owners and all persons interested.
§ 648 Rev. & Tax. Code First Monday of each month August 3 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 2628 and 2856 Rev. & Tax. Code On or before August 10 August 10 Tax collectors Prepare and file with auditor collections reports.
§ 1614 Rev. & Tax. Code Second Monday of each month August 10 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§§ 1647-1649 Rev. & Tax. Code On or before August 15 August 17 Auditors Prepare valuation statements and transmit them to State Controller and Board.
§ 647 Rev. & Tax. Code Third Monday in August August 17 Assessors Furnish copy of assessment roll to cities and/or districts in counties of 1st class as requested.
§ 5151(a) Rev. & Tax. Code 60 days after end of fiscal year August 31 County treasurers Advise State Controller of county pool apportioned rate and computations made in deriving that rate.
§ 2963 Rev. & Tax. Code No later than August 31 August 31 Tax collectors Last day for tax collector to seize and sell property for taxes delinquent on the unsecured roll after three years from the date taxes due became delinquent.
§ 452 Rev. & Tax. Code No later than August 31 August 31
  • Board
  • Assessors
Transmit prescribed property statement forms to assessors
§ 2922 Rev. & Tax. Code August 31 August 31 Property owners Taxes on property on unsecured roll as of July 31 are delinquent if unpaid by 5:00 pm.
§ 5841 Rev. & Tax. Code On or before last day of each month August 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.

September

Reference/Authority Specified date 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) September 22 Board Board hears petitions for reassessment of unitary or State assessees 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) September 22 Board Board hears petitions for correction of allocation of State assessees unitary property values.
§ 2611.7 Rev. & Tax. Code No later than September 1 September 1 Taxpayers Last day to submit written request to tax collector for consolidated tax statement.
Cal. Code Regs., Title 18, § 101 On or before September 1 September 1 Assessors Send draft copies of exemption claim forms and checklist to the Board.
Cal. Code Regs., Title 18, § 171(b) On or before September 1 September 1 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 September 1 September 1 Assessors Send draft copies of racehorse tax forms to Board.
§ 1367 Rev. & Tax. Code During fiscal year (no later than September 1) September 1 Assessors Last day to inform the Board of total assessed value of properties receiving the homeowners' exemption.
§ 648 Rev. & Tax. Code First Monday of each month September 8 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 3371 Rev. & Tax. Code On or before September 8 September 8 Tax collectors Publish affidavit and list of property with unpaid taxes and in default.
§ 1614 Rev. & Tax. Code Second Monday of each month September 14 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 95.5(h) Rev. & Tax. Code September 15 September 15 Assessors For those counties participating in the State-County Assessors' Partnership Agreement Program, last day to send specified data to Department of Finance.
§ 1603 Rev. & Tax. Code September 15 September 15 Property owners Last day to file application for reduction of assessment made in regular assessment period. (May be extended to November 30 if assessor does not provide property owners with notice of assessed value by August 1.)
§§ 732, 733 Rev. & Tax. Code September 20 September 21 State assessees Last day to file a petition for reassessment of nonunitary property (Board may extend 15 days).
§ 11338 Rev. & Tax. Code September 20 September 21 Private railroad car owners Last day to file a petition for reassessment (Board may extend to October 5).
§ 1604 Rev. & Tax. Code Fourth Monday in September September 28 County appeals boards In counties of first class, meet to equalize assessments.
§ 2601 Rev. & Tax. Code Fourth Monday in September September 28 Auditors Last day to deliver secured roll to tax collector, or assessor if the roll is machine prepared or if the extended roll is retained in electronic data processing equipment and no physical document is prepared.
§ 5841 Rev. & Tax. Code On or before last day of each month September 30 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 2229(c) Rev. & Tax. Code On or before September 30 September 30 Auditors File a claim with State Controller for reimbursement of tax loss attributable to ad valorem property tax exemption.

October

Reference/Authority Specified date 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 20
  • 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 20
  • Board
  • State assessees
Board hears petitions for correction of allocation of unitary property values.
§§ 423(b)(1), 439.2(b)(1), & 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.
§ 20622 Rev. & Tax. Code October 1 to February 10 October 1
  • Senior citizens
  • Blind or disabled citizens
First day to file a claim for postponement of property taxes under the State Controller's Property Tax Postponement Program.
§ 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 November 2 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 November 2 Assessors Report to the Board claims for § 69.5 property tax relief approved from July through September.
§ 648 Rev. & Tax. Code First Monday of each month October 5 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 29100 Gov. Code On or before October 3 October 5 Boards of supervisors Fix county and district tax rates.
§ 1614 Rev. & Tax. Code Second Monday of each month October 12 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 1162(b)(1) 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. Code 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.
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 November 2 Cities and counties Send listing of open space lands qualifying for state payment to the Secretary of Resources Agency.
§ 5841 Rev. & Tax. Code On or before last day of each month November 2 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.

November

Reference/Authority Specified date 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) November 17
  • 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) November 17
  • Board
  • State assessees
Board hears petitions for correction of allocation of unitary property values.
§ 11338 Rev. & Tax. Code On or before January 31 November 17
  • Board
  • Private railroad car owners
Board hears petitions for reassessment of private railroad cars.
§ 2605 Rev. & Tax. Code November 1 November 2 Property owners First installment of real property taxes and all taxes on personal property on the secured roll are due and payable.
§§ 2700 and 2701 Rev. & Tax. Code November 1 November 2 Property owners If ordered by board of supervisors, first installment real property taxes and first installment (one half) personal property taxes on the secured roll are due.
§ 2609 Rev. & Tax. Code On or before date taxes are payable November 2 Tax collectors Publish notice of dates when taxes due and delinquent.
§ 2610.5 Rev. & Tax. Code On or before November 1 November 2 Tax collectors Mail or electronically transmit county tax bills to property owners.
§ 648 Rev. & Tax. Code First Monday of each month November 2 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 November 9 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 434.5(d) Rev. & Tax. Code November 30 November 30 CDTFA Last day for CDTFA to certify Timberland Production Zone Values to assessors.
§ 1603(a)(3) Rev. & Tax. Code November 30 November 30 Property owners Last day to file application for reduction of assessment made in regular period if assessor does not provide notice of assessed value by August 1.
§ 1840 Rev. & Tax. Code November 30 November 30
  • Counties
  • Municipal corporations
Last day to apply to Board for review, equalization, or adjustment of Section 11 assessments.
§ 5841 Rev. & Tax. Code On or before last day of each month November 30 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.

December

Reference/Authority Specified date Calendar date Interested parties Requirement/Action
§ 11253.5 Rev. & Tax. Code Annually December
  • Board
  • Private railroad car owners
Board mails statement to taxpayers who have an installment payment agreement.
Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September - December) December 16
  • 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) December 16
  • Board
  • State assessees
Board hears petitions for correction of allocation of unitary property values.
§ 11338 Rev. & Tax. Code On or before January 31 December 16
  • Board
  • Private railroad car owners
Board hears petitions for reassessment of private railroad cars.
§ 23212 Gov. Code Before December 1 December 1 County boards of supervisors Last day to file county boundary changes and maps with the Board.
§ 54902 Gov. Code On or before December 1 December 1 Cities and districts Last day to report creation or change in boundaries of revenue districts to assessor, county auditor, and the Board.
§ 648 Rev. & Tax. Code First Monday of each month December 7 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 December 14 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 20812 Rev. & Tax. Code October 1 to December 10 December 10
  • Senior citizens
  • Disabled citizens
Last 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.
§§ 273.5(a), 275(a), & 276(a) Rev. & Tax. Code On or before December 10 December 10 Homeowners, veterans, and disabled veterans Last day to file late affidavit and claim for exemption with assessor.
§§ 2617 and 2704 Rev. & Tax. Code December 10 December 10 Property owners First installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m. or close of business day, whichever is later.
§ 11405 Rev. & Tax. Code December 10 December 10 Private railroad car owners Last day to pay private railroad car tax without penalties or interest.
Cal. Code Regs., Title 18, § 135(b) December 10 December 10 Homeowners Last day to terminate homeowners' exemption.
§ 279.5 Rev. & Tax. Code Not specified December 10 Disabled veterans Last day to terminate disabled veterans' exemption.
§ 207 Rev. & Tax. Code Not specified December 10 Religious exemption claimants Last day to terminate religious exemption without penalty.
Cal. Code Regs., Title 18, § 1045(e) No later than December 15 December 15 Assessors Provide annual Racehorse Tax Return to taxpayers for January 1 filing.
Cal. Code Regs., Title 18, § 1045(e) Within 10 days of mailing of forms (by December 25) December 28 Assessors Deliver to tax collector a list of taxpayers who were sent annual Racehorse Tax Return.
§ 254.5(d) Rev. & Tax. Code Prior to lien date December 31 Assessors Mail notice to every applicant not required to annually file for welfare exemption.
§ 256 Rev. & Tax. Code Prior to lien date December 31 Assessors Send church exemption claim form to prior year's recipients.
§ 256.6 Rev. & Tax. Code Prior to lien date December 31 Assessors Send cemetery exemption claim form to prior year's recipients.
§ 257.1 Rev. & Tax. Code Prior to lien date December 31 Assessors Send religious exemption notice form to prior year's recipients of the exemption.
§ 278 Rev. & Tax. Code Prior to lien date December 31 Assessors Mail notice and/or claim form for the disabled veterans' exemption to disabled veterans.
Cal. Code Regs., Title 18, § 135(f) Prior to January 1 December 31 Assessors Send homeowners' property tax exemption cooperative housing information request to co ops.
§ 744 Rev. & Tax. Code; Cal. Code Regs., Title 18, § 5327.4(a) December 31 December 31 Board Last day to complete decisions on petitions for reassessment of unitary and nonunitary values.
§ 749 Rev. & Tax. Code December 31 December 31 Board Last day to complete decisions on petitions for correction of allocated assessments.
§ 5841 Rev. & Tax. Code On or before last day of each month December 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.
§ 1603(d) Rev. & Tax. Code On or before December 31 December 31 Property owners Last day to file application for changed assessment under specified circumstances.

Notes

  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.
  6. See §§ 1601 and 1605 Rev. & Tax. Code.
  7. See § 11651.5 Rev. and Tax. Code. The inspection period shall be extended if the Board fails to complete the private railroad car tax assessments in a timely manner.
  8. 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.
  9. See § 11651.5 Rev. & Tax. Code. The period shall be extended if the Board fails to complete the private railroad car tax assessments in a timely manner.
  10. See § 11651.5 Rev. & Tax. Code. The deadline shall be extended if the Board fails to complete the private railroad car tax assessments in a timely manner.