Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

2011 Property Tax Calendar

December

Reference/Authority Specified Date * Calendar Date Interested Parties Requirement/Action
§ 23212 Gov. Code Before December 1 December 1 County boards of supervisors Last day to file county boundary changes and maps with the Board.
§ 11253.5 Rev. & Tax. Code Annually December Board
Private railroad car owners
Board mails statement to taxpayers who have an installment payment agreement.
§ 38504.5 Rev. & Tax. Code Annually December Board
Timber owners
Board mails statement to taxpayers who have an installment payment agreement.
Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September– December) December 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) December Board
State assessees
Board hears petitions for correction of allocation of unitary property values.
§ 11338 Rev. & Tax. Code On or before January 31 December Board Private railroad car owners Board hears petitions for reassessment of private railroad cars.
Cal. Code Regs., Title 18, § 101 On or before December 1 December 1 Assessors Send draft copies of exemption claim forms and checklist to the Board.
§ 54902 Gov. Code On or before December 1 December 1 Cities and districts Last day to report creation or change in boundaries of revenue districts to assessor, county auditor, and the Board.
§ 648 Rev. & Tax. Code First Monday of each month December 5 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 273.5(a), 275(a), and 276(a) Rev. & Tax. Code December 10 December 12 Homeowners, veterans, and disabled veterans Last day to file late affidavit and claim for exemption with assessor.
§§ 2617 and 2704 Rev. & Tax. Code December 10 December 12 Property owners First installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m. or close of business day, whichever is later.
§ 11405 Rev. & Tax. Code13 December 10 December 12 Private railroad car owners Last day to pay private railroad car tax without penalties or interest.
Cal. Code Regs., Title 18, § 135(b) December 10 December 12 Homeowners Last day to terminate homeowners' exemption.
§ 279.5 Rev. & Tax. Code Not specified December 12 Disabled veterans Last day to terminate disabled veterans' exemption.
§ 207 Rev. & Tax. Code Not specified December 12 Religious exemption claimants Last day to terminate religious exemption without penalty.
§ 20630.5 Rev. & Tax. Code December 10 December 12 Senior citizens Last day to file for postponement of taxes with State Controller.
§ 1614 Rev. & Tax. Code Second Monday of each month December 12 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, § 1045(c) No later than December 15 December 15 Assessors Provide annual Racehorse Tax Return to taxpayers for January 1 filing.
Cal. Code Regs., Title 18, § 202(f) On or before December 20 December 20 Board
Assessors
Consult with assessors on aircraft representative period.
Cal. Code Regs., Title 18, § 1045 Within 10 days of mailing of forms (by December 25) December 27 Assessors Deliver to tax collector a list of taxpayers who were sent annual Racehorse Tax Return.
§ 254.5(d) Rev. & Tax. Code Prior to lien date December 30 Assessors Mail notice to every applicant not required to annually file for welfare exemption.
§ 256 Rev. & Tax. Code Prior to lien date December 30 Assessors Send church exemption claim form to prior year's recipients.
§ 256.6 Rev. & Tax. Code Prior to lien date December 30 Assessors Send cemetery exemption claim form to prior year's recipients.
§ 257.1 Rev. & Tax. Code Prior to lien date December 30 Assessors Send religious exemption notice form to prior year's recipients of the exemption.
Cal. Code Regs., Title 18, § 135(f) Prior to January 1 December 30 Assessors Send homeowners' property tax exemption cooperative housing information request to co-ops.
§ 744 Rev. & Tax. Code; Cal. Code Regs., Title 18, § 5327.4(a) December 31 December 30 Board Last day to complete decisions on petitions for reassessment of unitary and nonunitary values.
§ 749 Rev. & Tax. Code December 31 December 30 Board Last day to complete decisions on petitions for correction of allocated assessments.
§§ 38202 and 38203 Rev. & Tax. Code December 31 January 3 Board Last day to adjust and to certify timber yield tax rate.
§ 38204 Rev. & Tax. Code December 31 January 3 Board Last day to estimate the immediate harvest value of timber for January 1 to June 30 period.
§ 5841 Rev. & Tax. Code On or before last day of month January 3 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 1603(d) Rev. & Tax. Code On or before December 31 January 3 Property owners Last day to file application for changed assessment under specified circumstances.

* 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).

13 See § 11651.5 Rev. & Tax. Code. The inspection period shall be extended if the Board fails to complete the private railroad car tax assessments in a timely manner.