Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

2011 Property Tax Calendar

Calendar

January

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 Cemeteries
Churches
Churches with schools
Colleges
Exhibitors
Free museums
Free public libraries
Homeowners, veterans, and disabled veterans
Owners of historical aircraft
Owners of historical wooden vessels
Public schools
Veterans' organizations
Welfare organizations
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 Board
State assessees
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 Assessors
Property owners
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.