§ 11253.5 Rev. & Tax. Code
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Annually
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December
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Board
Private railroad car owners
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Board mails statement to taxpayers who have an installment payment agreement.
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§ 38504.5 Rev. & Tax. Code
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Annually
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December
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Board
Timber owners
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Board mails statement to taxpayers who have an installment payment agreement.
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Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4
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Before December 31 (September– December)
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December
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Board
State assessees
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Board hears petitions for reassessment of unitary or nonunitary values.
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Cal. Const., art XIII, § 19, §§ 749 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4
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Before December 31 (September– December)
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December
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Board
State assessees
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Board hears petitions for correction of allocation of unitary property values.
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§ 11338 Rev. & Tax. Code
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On or before January 31
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December
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Board
Private railroad car owners
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Board hears petitions for reassessment of private railroad cars.
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§ 23212 Gov. Code
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Before December 1
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December 3
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County boards of supervisors
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Last day to file county boundary changes and maps with the Board.
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Cal. Code Regs., Title 18, § 101
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On or before December 1
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December 3
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Assessors
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Send draft copies of exemption claim forms and checklist to the Board.
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§ 54902 Gov. Code
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On or before December 1
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December 3
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Cities and districts
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Last day to report creation or change in boundaries of revenue districts to assessor, county auditor, and the Board.
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§ 648 Rev. & Tax. Code
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First Monday of each month
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December 3
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Assessors
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If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
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§§ 273.5(a), 275(a), and 276(a) Rev. & Tax. Code
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On or before December 10
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December 10 |
Homeowners, veterans, and disabled veterans
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Last day to file late affidavit and claim for exemption with assessor.
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§§ 2617 and 2704 Rev. & Tax. Code
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December 10
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December 10 |
Property owners
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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.
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§ 11405 Rev. & Tax. Code13
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December 10
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December 10
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Private railroad car owners
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Last day to pay private railroad car tax without penalties or interest.
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Cal. Code Regs., Title 18, § 135(b)
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December 10
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December 10
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Homeowners
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Last day to terminate homeowners' exemption.
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§ 279.5 Rev. & Tax. Code
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Not specified
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December 10 |
Disabled veterans
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Last day to terminate disabled veterans' exemption.
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§ 207 Rev. & Tax. Code
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Not specified
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December 10
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Religious exemption claimants
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Last day to terminate religious exemption without penalty.
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§ 20812. Rev. & Tax. Code
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October 1
to Deecmber 10 |
December 10 |
Senior citizens Disabled Citizens
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Last day to file a claim for deferment of property taxes under the County Deferred Property Tax Program, if property is located in a participating county.
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§ 1614 Rev. & Tax. Code
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Second Monday of each month
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December 10 |
Clerks of county appeals boards
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Send to auditor statement of all changes made by county appeals board during preceding month.
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Cal. Code Regs., Title 18, § 1045(c)
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No later than December 15
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December 17
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Assessors
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Provide annual Racehorse Tax Return to taxpayers for January 1 filing.
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Cal. Code Regs., Title 18, § 202(f)
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On or before December 20
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December 20
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Board
Assessors
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Consult with assessors on aircraft representative period.
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Cal. Code Regs., Title 18, § 1045
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Within 10 days of mailing of forms (by December 25)
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December 26
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Assessors
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Deliver to tax collector a list of taxpayers who were sent annual Racehorse Tax Return.
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§ 254.5(d) Rev. & Tax. Code
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Prior to lien date
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December 31
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Assessors
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Mail notice to every applicant not required to annually file for welfare exemption.
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§ 256 Rev. & Tax. Code
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Prior to lien date
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December 31
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Assessors
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Send church exemption claim form to prior year's recipients.
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§ 256.6 Rev. & Tax. Code
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Prior to lien date
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December 31
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Assessors
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Send cemetery exemption claim form to prior year's recipients.
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§ 257.1 Rev. & Tax. Code
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Prior to lien date
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December 31 |
Assessors
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Send religious exemption notice form to prior year's recipients of the exemption.
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§ 278 Rev. & Tax. Code
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Prior to lien date
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December 31 |
Assessors
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Mail notice and/or claim form for the disabled veterans' exemption to disabled veterans.
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Cal. Code Regs., Title 18, § 135(f)
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Prior to January 1
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December 31 |
Assessors
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Send homeowners' property tax exemption cooperative housing information request to co-ops.
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§ 744 Rev. & Tax. Code; Cal. Code Regs., Title 18, § 5327.4(a)
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December 31
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December 31 |
Board
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Last day to complete decisions on petitions for reassessment of unitary and nonunitary values.
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§ 749 Rev. & Tax. Code
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December 31
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December 31 |
Board
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Last day to complete decisions on petitions for correction of allocated assessments.
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§§ 38202 and 38203 Rev. & Tax. Code
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December 31
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December 31
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Board
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Last day to adjust and to certify timber yield tax rate.
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§ 38204 Rev. & Tax. Code
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December 31
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December 31 |
Board
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Last day to estimate the immediate harvest value of timber for January 1 to June 30 period.
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§ 5841 Rev. & Tax. Code
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On or before last day of month
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December 31 |
Dept. of Housing and Community Development
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Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
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§ 1603(d) Rev. & Tax. Code
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On or before December 31
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December 31 |
Property owners
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Last day to file application for changed assessment under specified circumstances.
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