Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

2011 Property Tax Calendar

November

Reference/Authority Specified Date * Calendar Date Interested Parties Requirement/Action
§ 15607 Gov. Code Annually November12 Board
Assessors
Board-summoned meeting with assessors to discuss problems of property tax administration.
Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September–December) November 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) November Board
State assessees
Board hears petitions for correction of allocated unitary property values.
§ 11338 Rev. & Tax. Code On or before January 31 November Board
Private railroad car owners
Board hears petitions for reassessment of private railroad cars.
Cal. Code Regs., Title 18, § 101 Not specified (November 1) November 1 Board
Assessors
Send prescribed exemption forms, instructions, and checklist to assessors.
§ 2605 Rev. & Tax. Code November 1 November 1 Property owners First installment of real property taxes and all taxes on personal property on the secured roll are due and payable.
§§ 2700 and 2701 Rev. & Tax. Code November 1 November 1 Property owners If ordered by board of supervisors, first installment real property taxes and first installment (one-half) personal property taxes on the secured roll are due.
§ 2609 Rev. & Tax. Code On or before date taxes payable November 1 Tax collectors Publish notice of dates when taxes due and delinquent.
§ 2610.5 Rev. & Tax. Code On or before November 1 November 1 Tax collectors Mail or electronically transmit county tax bills to property owners.
§ 648 Rev. & Tax. Code First Monday of each month November 1 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 1614 Rev. & Tax. Code Second Monday of each month November 7 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 20563(b) Rev. & Tax. Code After July 15 and before November 15 July 15 to November 15 Senior citizens
Blind and disabled persons Franchise Tax Board
Last day for Franchise Tax Board to provide assistance with respect to homeowner or renter assistance claims.
§ 434.5(d) Rev. & Tax. Code November 30 November 30 Board Last day for Board to certify Timberland Production Zone Values to assessors.
§ 1603(a)(3) Rev. & Tax. Code November 30 November 30 Property owners Last day to file application for reduction of assessment made in regular period if assessor does not provide notice of assessed value by August 1.
§ 38905.1 Rev. & Tax. Code November 30 November 30 State Controller Distribute timber tax revenue to county treasurers.
§ 5841 Rev. & Tax. Code On or before last day of month November 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.

* 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).

12 This meeting has not yet been scheduled. Date and time will be announced later.