Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
2011 Property Tax Calendar
|Reference/Authority||Specified Date1||Calendar Date||Interested Parties||Requirement/Action|
|§ 2192 Rev. & Tax. Code||January 1||January 1||Taxpayers||Lien of taxes attaches at 12:01 a.m. for all taxable property.2|
|§ 722 Rev. & Tax. Code||January 1||January 1||State assessees||Lien of taxes attaches as of 12:01 a.m. on state-assessed property.|
|§ 11492 Rev. & Tax. Code||January 1||January 1||Private railroad car owners||Lien with respect to taxes on privately owned rail-road cars attaches at 12:01 a.m.|
|§ 5761 Rev. & Tax. Code||January 1||January 3||Racehorse owners||Racehorse tax is due and payable.|
|Cal. Code Regs., Title 18, § 252(e)||By January 1||January 3||Assessors||Send assessment roll forms to Board if local assessment roll is to be prepared in a form other than that previously approved.|
|§ 441 Rev. & Tax. Code||Between Lien date and April 1||January 3||Personal property owners||First day to file property statement with assessor if required or requested.|
|§ 2901 Rev. & Tax. Code||Lien Date||January 3||Property owners||Taxes on unsecured roll due.|
|§ 647 Rev. & Tax. Code||On or before lien date||January 3||Board||Make request to assessor for certified copy of secured roll.|
|§ 987 Rev. & Tax. Code||On or before lien date||January 3||Board||Announces factor for valuing taxable municipally owned land.|
|§ 255 Rev. & Tax. Code||Lien date||January 3||
Churches with schools
Free public libraries
Homeowners, veterans, and disabled veterans
Owners of historical aircraft
Owners of historical wooden vessels
|First day to file affidavit and claim for exemption with assessor, but on or before 5 p.m. on February 15.|
|§§ 255, 275.5 Rev. & Tax.||Lien Date||January 3||Owners of documented vessels||First day to file affidavit for classification as documented vessel, but on or before 5 p.m. on February 15.|
|§ 63.1(f) Rev. & Tax. Code||Quarterly||January 3 to January 18||Assessors||Report to the Board claims for § 63.1 exclusion approved from October through December.|
|§ 69.5(b)(7) Rev. & Tax. Code||Quarterly||January 3 to January 18||Assessors||Report to the Board claims for § 69.5 property tax relief approved from October through December.|
|§ 163 Rev. & Tax. Code||Annually||Between January 3 and December 30||Government entities||Notify assessors of specified information regarding assessment bond liens.|
|§ 278 Rev. & Tax. Code||Annually||Between January 3 and December 30||Assessors||Mail notice and/or claim form for the disabled veterans' exemption to disabled veterans.|
|§ 648 Rev. & Tax. Code||First Monday of each month||January 3||Assessors||If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.|
|§ 15646 Gov. Code||Opening day of legislative session||January 3||Board||File copies of assessment practices survey reports with the Senate and the Assembly.|
|Cal. Const., art. XIII, § 19||Annually||January 4||
|Send request for property statement to state assessees.|
|§ 731 Rev. & Tax. Code||Between January 1 and June 1||January 4||Board3||Mail notice of amount of assessed value of unitary property to state assessees.|
|§ 732 Rev. & Tax. Code||Between January 1 and July 31||January 4||Board||Mail notice of amount of assessed value of nonunitary property to state assessees.|
|§ 1614 Rev. & Tax. Code||Second Monday of each month||January 10||Clerks of county appeals boards||Send to auditor statement of all changes made by county appeals board during preceding month.|
|§ 255.3 Rev. & Tax. Code||On or before January 15||January 18||
|Mail claim form for the homeowners' exemption to new property owners.|
|Cal. Code Regs., Title 18, § 202(f)||On or before January 15||January 18||Board||Designates representative period for aircraft allocation.|
|§ 5366 Rev. & Tax. Code||Within 15 days following lien date||January 18||Owners and operators of private and public airports||Furnish county assessor with statement listing names and addresses of owners of all aircraft using the airport as base.|
|§ 2616 Rev. & Tax. Code||Once every twelve months||Set by auditor||Tax collectors||
1. Account to Auditor for money collected.
2. File with Auditor statement of all transactions and receipts since last settlement; different dates may be arranged with auditor's approval or may be provided for by board of supervisors.
|Cal. Code Regs., Title 18, § 901.5||No later than January 30||January 31||Board||Inform state assessees of Board schedule of dates.|
|§ 38401 Rev. & Tax.||On or before last day of month next succeeding each quarterly period||January 31||Timber tax assessees||Timber yield tax due for the prior October 1 to December 31 period.|
|§ 5841 Rev. & Tax. Code||On or before last day of each month||January 31||Dept. of Housing and Community Development||Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.|
|§ 11338 Rev. & Tax. Code4; Cal. Code Regs., Title 18, § 5327.4(b)||On or before January 31||January 31||Board||Last day to complete hearings on petitions for reassessment of private railroad cars.|
1 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).
2 Beginning with the 1997 lien date, the lien date changed from March 1 to January 1 (Chapter 399, Statutes of 1995).
3 The term "Board" refers to the State Board of Equalization unless otherwise stated.
4 See § 11651.5 Rev. and Tax. Code. The deadline shall be extended if the Board fails to complete the private railroad car assessments in a timely manner.