Important Property Tax Dates

Roy Given, Department of Finance
The following schedule lists some of the more significant dates for California property taxes affecting property owners and other interested parties. Please note that this list does not include all dates or items, and is only intended as a general guide. California laws, including the Revenue and Taxation Code, are available on the Internet. A Property Tax Calendar is available from the State Board of Equalization Publication 29. An overview of California Property Tax is available at http://www.boe.ca.gov/proptaxes/pubcont.htm.
January 1 Lien Date - 12:01 a.m. on January 1 preceding the fiscal year for which property taxes are collected; the time when the taxes become a lien on property and the time property is valued for tax purposes.
January 1 Taxes on unsecured roll are due on the lien date. Delinquent date stated on bill.
January 1 Homeowners' exemption affidavits shall be filed with the assessor no later than 5 p.m. February 15 or on or before the 30th day following the date of notice of the supplemental assessment. Partial exemptions may be available for affidavits filed late.
January 1 Exempt entities; Cemeteries, Colleges, Exhibitors, Free Public Libraries, Free Museums, Public Schools, Welfare, Churches, Churches with Schools. Owners of Historical Aircraft, Veterans, and Disabled Veterans, first day to file affidavit and claim for exemption with the assessor. Delinquent after 5:00 p.m. February 15.
January 1 Documented vessel owners first day to file affidavit for classification as documented vessel.
February 1 Second installment of secured real property taxes due. Delinquent after 5:00 p.m. April 10.
February 15 Homeowners' exemption affidavits shall be filed with the assessor no later than 5:00 p.m. February 15 or on or before the 30th day following the date of notice of the supplemental assessment. Partial exemptions may available for affidavits filed late.
February 15 Exempt entities; Cemeteries, Colleges, Exhibitors, Free Public Libraries, Free Museums, Public Schools, Welfare, Churches, Churches with Schools. Owners of Historical Aircraft, Veterans, and Disabled Veterans, first day to file affidavit and claim for exemption with the assessor. Delinquent after 5:00 p.m. February 15.
February 15 Documented vessel owners: last day to file affidavit for classification of documented vessel with the assessor.
April 1 Business/Personal property statements due if required or requested. Penalty applies to statements not filed by May 7.
April 10 Second installment of secured real property taxes due. Delinquent and subject to penalty if unpaid by 5:00 p.m., or on the close of business, whichever is later, on April 10. Payments sent by US Mail must be POSTMARKED by the USPS on or before April 10.
May 7 Business/Personal property statements due if required or requested. Penalty applies to statements not filed by May 7.
May 31 Last day to amend business/personal property statement for errors or omissions.
July 1 Assessors complete local roll and deliver to Auditor
July 2-Nov 30 Assessment Appeals application filing period for assessments on the regular assessment roll. Applications for appeal of assessments made outside the regular assessment roll period (ex. supplemental or escape assessments) must be filed within 60 days of the date of the mailing printed on the tax bill or the postmark therefor, whichever is later.
July 31 Tax collector to mail or electronically transmit tax bills for assessments on the unsecured roll no later than 30 days prior to the lien date on which the taxes are delinquent.
August 31 Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31.
September 15 Last day to file regular assessment roll applications.
November 1 First installment secured real property taxes due. All secured personal property taxes due. Delinquent after 5:00 p.m. Dec. 10.
November 1 Tax bills mailed or electronically transmitted to property owners on or before November 1.
December 10 First installment of secured real property taxes and all secured personal property taxes due. Delinquent and subject to penalty if unpaid by 5:00 p.m., or on the close of business, whichever is later, on Dec. 10. Payments sent by US Mail must be POSTMARKED by the USPS on or before December 10.