| DATE |
EVENT |
|
January 1 |
Assessment date
for real and personal property, taxes become lien on property. |
|
February 1 |
Second
installment due for secured property tax bills |
|
February 15 |
Deadline to file
claim for most property tax exemptions |
|
April 1 |
Business personal
property statements due |
|
April 10 |
Last day to pay
second installment for secured property tax bills without
penalties |
|
May 7 |
Last day to file
business personal property statement without penalties |
|
July 1 |
First day of fiscal tax year, Assessment roll
delivered from Assessor to the Auditor-Controller |
|
July 2 |
First day to file
assessment appeal application for reduced assessment to County
Board of Supervisors |
|
July |
Assessor mails
value notices to taxpayers |
|
July 31 |
Unsecured
property tax bills due |
|
August 31 |
Last day to pay
unsecured property tax bills without penalties |
|
September 15 |
Last day to file assessment appeal application
for reduced assessment to County Board of Supervisors in some Counties |
|
November 1 |
First installment
due for secured property tax bills |
|
November 30 |
Last day to file
assessment appeal application for reduced assessment to County
Board of Supervisors in most Counties |
|
December 10 |
Last day to pay first installment for secured
property tax bills without penalties |
| DATE |
EVENT |
|
January 1 |
Deadline for County Assessors to close secured property tax role and mail notices of valuation |
| January 5 |
Third installment of property tax due |
|
January 15 |
Deadline for
filing Petition for Review of Assessment to County Board of Equalization
for upcoming tax year. Deadline for filing appeals with Assessor’s
Office for tax abatement for current tax year |
|
March 2 |
Fourth
installment of property tax due |
|
March 10 |
Deadline for
filing Petition for Review of Assessment with the State Board of
Equalization |
|
May 15 |
Deadline for
filing appeals to State Board of Equalization for Business Personal
Property |
|
June 15 |
Deadline for
filing HUD rental rates for multifamily projects with most County
Assessor’s Office for tax abatement determination |
|
July 1 |
First day of
fiscal tax year, property taxes become a lien on property |
|
July |
Tax bills
issued |
|
July 31 |
All business
and aircraft property declarations need to be submitted to Assessor |
|
August 16 |
First
installment of property tax due |
|
October 5 |
Second
installment of property tax due |
| December |
Notices of valuation mailed, assessment roll published |
