Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

2010 Property Tax Calendar

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 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) September Board State assessees Board hears petitions for correction of allocated 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.
§ 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 deletion7 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 deletion13 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 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 and 733 Rev. & Tax. Code September 20 September deletion20 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 deletion20 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 deletion27 County appeals boards In counties of 1st class, meet to equalize assessments.
§ 2601 Rev. & Tax. Code Fourth Monday in September September deletion27 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 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.

* 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).