Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

2011 Property Tax Calendar

July

Reference/Authority Specified Date * Calendar Date Interested Parties Requirement/Action
§ 20563(a) Rev. & Tax. Code After June 30 but on or before October 15 July deletion2 to October deletion15 Senior citizens
Blind and disabled persons
Franchise Tax Board
First day to file affidavit and claim for homeowner or renter assistance with Franchise Tax Board.
§ 2821 Rev. & Tax. Code Between July 1 and March 31 July 2 Taxpayers First day to apply to the tax collector to have a parcel separately valued for purpose of paying property taxes, if so set by board of supervisors.
§ 3436 Rev. & Tax. Code July 1 July deletion2 Tax collectors Unpaid taxes are in default.
§ 619(a) Rev. & Tax. Code On or prior to completion of roll July deletion2 Assessors Inform each assessee of increase in full cash value or of the assessed value of his or her ral and/or personal property.
§ 5366 Rev. & Tax. Code Not later than July 1 July deletion2 Assessors Provide data to Department of Transportation, Division of Aeronautics on aircraft using airports in county as base.
§§ 616 and 617 Rev. & Tax. Code On or before July 1 July deletion2 Assessors Complete local assessment roll and deliver to auditor.
§ 647 Rev. & Tax. Code On or before July 1 July deletion2 Assessors Furnish copy of assessment roll, as requested, to cities and districts in all counties other than counties of the 1st class.
§ 280 Rev. & Tax. Code On or after July 1 July deletion2 Auditors Conduct audit of veterans' exemptions.
§ 1601 Rev. & Tax. Code Unspecified July deletion2 Clerks of county appeals boards Publish notice of filing period for applications for reduction in assessment and/or notice of time when county appeals board will meet to equalize assessments.
§ 63.1(f) Rev. & Tax. Code Quarterly July deletion2 to July deletion16 Assessors Report to the Board claims for § 63.1 exclusion approved from April through June.
§ 69.5(b)(7) Rev. & Tax. Code Quarterly July deletion2 to July deletion16 Assessors Report to the Board claims for § 69.5 property tax relief approved from April through June.
§ 11312 Rev. & Tax. Code Unspecified July deletion2 to July deletion16 Board
Private railroad car owners
Board staff discusses value indicators and supporting data with private railroad car tax assessees.
§ 1603 Rev. & Tax. Code 8 From July 2 to September 15 or November 30 July deletion2 Property owners other than state assessees First day to file application for reduction of assessment made in regular assessment period.
§ 648 Rev. & Tax. Code First Monday of each month July deletion2 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 407 Rev. & Tax. Code Second Monday in July July deletion9 Assessors Report assessment statistics to the Board.
§ 1614 Rev. & Tax. Code Second Monday of each month July deletion9 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 443.1 Rev. & Tax. Code No later than July 15 July deletion16 Assessors Where requested, return duplicate property statement to taxpayer.
§ 755 Rev. & Tax. Code On or before July 15 July deletion16 Board Transmit estimates of total assessed values of state-assessed property to county auditors.
§ 755(a) Rev. & Tax. Code July 15 July deletion16 Interested parties First day to inspect estimate of assessments on Board roll.
§ 27423(d) Gov't. Code July 15 July deletion16 Auditors Certify to State Controller property tax revenue attributable to timber.
§ 20563(b) Rev. & Tax. Code After July 15 and before November 15 July deletion16 to November 14 Senior citizens
Blind and disabled persons Franchise Tax Board
Franchise Tax Board will provide assistance with respect to homeowner or renter assistance claims.
§ 1604(a)(2) Rev. & Tax. Code Third Monday in July July deletion16 County appeals boards Meets to equalize assessments in all counties, other than counties of the first class.
§§ 731 and 733 Rev. & Tax. Code July 20 July 20 Board
State assessees
Last day to file a petition for reassessment of unitary property (Board may extend 15 days).
§ 746 Rev. & Tax. Code July 20 July 20 State assessees Last day to file a petition for reallocation of unitary property.
§ 1840 Rev. & Tax. Code July 20 July 20 Counties
Municipal corporations
Apply to Board for review, equalization, or adjustment of Section 11 assessments.
§ 756 Rev. & Tax. Code On or before July 31 July deletion24-26 Board
State assessees
1. Board adopts assessment rolls.
2. Staff transmits assessment rolls to county auditors.
3. Roll is open to inspection by interested agencies or districts.
§ 11336 Rev. & Tax. Code On or before August 1 July deletion24-26 Board
Private railroad car owners
1. Board adopts private railroad car assessment roll.
2. Staff mails notices of assessments.
§§ 205.6, 218.5 Rev. & Tax. Code Unspecified July deletion31 Assessors Last day to provide information from homeowners' and disabled veterans' exemption claims to Board.
§ 732 Rev. & Tax. Code Between January 1 and July 31 deletionJuly 31 Board
State assessees
Last day to mail notice of assessed values of nonunitary property to state assessees.
§ 755 Rev. & Tax. Code On or prior to July 31 deletionJuly 31 Board
Counties
Transmit changes to estimates of total assessed values of state-assessed property to county auditors.
§ 38401 Rev. & Tax. Code On or before last day of month next succeeding each quarterly period deletionJuly 31 Timber tax assessees Timber yield tax due for the prior April 1 to June 30 period.
§ 5841 Rev. & Tax. Code On or before last day of month deletionJuly 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.

* 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).

8 See §§ 1601 and 1605 Revenue and Taxation.