Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

2011 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 4 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 11 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 11 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 11 Board
State assessees
Last day to inform the Chief of Board Proceedings Division of desire to make a presentation to the Board on April 26.
Cal. Code Regs., Title 18, §§ 903, 5322(c) Subject to Board discretion April 26 9:30 a.m. Board
State assessees
Board will hear state assessees' presentations on the valuation of their property. In lieu of oral presentations, assessees may submit written presentations to the Board Proceedings Division by April 26.
§ 38401 Rev. & Tax. Code On or before last day of month next succeeding each quarterly period May 2 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 May 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.
§ 11271(a) Rev. & Tax. Code On or before April 30 May 2 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).