Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

2010 Property Tax Calendar

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 April 15 Assessor 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 April 15 Assessor 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 in each month April deletion5 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 2618 and 2705 Rev. & Tax. Code April 10 April deletion12 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.
§ 1614 Rev. & Tax. Code Second Monday of each month April deletion12 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, § 903 Subject to Board discretion April deletion13 9:30 a.m. Board State assessees Board will hear state assessees' presentations on the valuation of their property. In lieu of oral presentations, assessee may submit written presentations to the Board Proceedings Division by April deletion13.
§ 5906(d) Rev. & Tax. Code Annually April 16 1:30 p.m. Sacramento State Board of Equalization Assessors Other local agencies Taxpayers Board hearing to solicit input of assessors, other local agency representatives, and taxpayers, and to address the Property Taxpayers' Advocate's report.
§ 38401 Rev. & Tax. Code On or before last day of month next succeeding each quarterly period April 30 Timber tax assessees Timber yield tax due for the prior January 1 to March 31 period.
§ 5841 Rev. & Tax. Code On or before last day of 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.

* 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).