Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Reference/Authority	Specified Date *	Calendar Date	Interested Parties	Requirement/Action
§ 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.
§ 23212 Gov. Code	Before December 1	December 3	County boards of supervisors	Last day to file county boundary changes and maps with the Board.
Cal. Code Regs., Title 18, § 101	On or before December 1	December 3	Assessors	Send draft copies of exemption claim forms and checklist to the Board.
§ 54902 Gov. Code	On or before December 1	December 3	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 3	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	On or before December 10	December 10	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 10	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 10	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 10	Homeowners	Last day to terminate homeowners' exemption.
§ 279.5 Rev. & Tax. Code	Not specified	December 10	Disabled veterans	Last day to terminate disabled veterans' exemption.
§ 207 Rev. & Tax. Code	Not specified	December 10	Religious exemption claimants	Last day to terminate religious exemption without penalty.
§ 20812. Rev. & Tax. Code	October 1 to Deecmber 10	December 10	Senior citizens Disabled Citizens	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.
§ 1614 Rev. & Tax. Code	Second Monday of each month	December 10	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 17	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 26	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 31	Assessors	Mail notice to every applicant not required to annually file for welfare exemption.
§ 256 Rev. & Tax. Code	Prior to lien date	December 31	Assessors	Send church exemption claim form to prior year's recipients.
§ 256.6 Rev. & Tax. Code	Prior to lien date	December 31	Assessors	Send cemetery exemption claim form to prior year's recipients.
§ 257.1 Rev. & Tax. Code	Prior to lien date	December 31	Assessors	Send religious exemption notice form to prior year's recipients of the exemption.
§ 278 Rev. & Tax. Code	Prior to lien date	December 31	Assessors	Mail notice and/or claim form for the disabled veterans' exemption to disabled veterans.
Cal. Code Regs., Title 18, § 135(f)	Prior to January 1	December 31	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 31	Board	Last day to complete decisions on petitions for reassessment of unitary and nonunitary values.
§ 749 Rev. & Tax. Code	December 31	December 31	Board	Last day to complete decisions on petitions for correction of allocated assessments.
§§ 38202 and 38203 Rev. & Tax. Code	December 31	December 31	Board	Last day to adjust and to certify timber yield tax rate.
§ 38204 Rev. & Tax. Code	December 31	December 31	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	December 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.
§ 1603(d) Rev. & Tax. Code	On or before December 31	December 31	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.