Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Reference/Authority	Specified Date *	Calendar Date	Interested Parties	Requirement/Action
§ 20563(a) Rev. & Tax. Code	After June 30 but on or before October 15	July 1 to October 15	Senior citizens Blind and disabled persons Franchise Tax Board	First day to file affidavit and claim for homeowner or renter assistance with Franchise Tax Board.
§ 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 ral 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 and 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 1st 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 July 15	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 July 15	Assessors	Report to the Board claims for § 69.5 property tax relief approved from April through June.
§ 11312 Rev. & Tax. Code	Unspecified	July 1 to July 15	Board Private railroad car owners	Board staff discusses value indicators and supporting data with private railroad car tax assessees.
§ 1603 Rev. & Tax. Code 6	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 12	Assessors	Report assessment statistics to the Board.
§ 1614 Rev. & Tax. Code	Second Monday of each month	July 12	Clerks of county appeals boards	Send to auditor statement of all changes made by county appeals board during preceding month.
§ 756 Rev. & Tax. Code	On or before July 31	July13–15	Board State assessees	1. Board adopts assessment rolls. 2. Staff transmits assessment rolls to county auditors. 3. Roll is open to inspectin by interested agencies or districts.
§ 11336 Rev. & Tax. Code	On or before August 1	July13–15	Board Private railroad car owners	1. Board adopts private railroad car assessment roll. 2. Staff mails notices of assessments.
§ 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 total 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.
§ 27423(d) Gov't. Code	July 15	July 15	Auditors	Certify to State Controller property tax revenue attributable to timber.
§ 20563(b) Rev. & Tax. Code	After July 15 and before November 15	July 16 to November 12	Senior citizens Blind and disabled persons Franchise Tax Board	Franchise Tax Board will provide assistance with respect to homeowner or renter assistance claims.
§ 1604(a)(2) Rev. & Tax. Code	Third Monday in July	July 19	County appeals boards	Meets to equalize assessments in all counties, other than counties of the first class.
§§ 731 and 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.
§ 1840 Rev. & Tax. Code	July 20	July 20	Counties Municipal corporations	Apply to Board for review, equalization, or adjustment of Section 11 assessments.
§ 732 Rev. & Tax. Code	Between January 1 and July 31	August 2	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	August 2	Board Counties	Transmit changes to estimates of total assessed values of state-assessed property to county auditors.
§ 38401 Rev. & Tax. Code	On or before last day of month next succeeding each quarterly period	August 2	Timber tax assessees	Timber yield tax due for the prior April 1 to June 30 period.
§ 5841 Rev. & Tax. Code	On or before last day of month	August 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.

* 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).

6 See §§ 1601 and 1605 Revenue and Taxation.