Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

2013 Property Tax Calendar


Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 11312 Rev. & Tax. Code Unspecified June Board
Private railroad car owners
Board staff discusses value indicators and supporting data with private railroad car tax assessees.
§ 731 Rev. & Tax. Code Between January 1 and June 1 June deletion3 Board
State assessees
1. Board mails notices of unitary value and copies of Appraisal Data Reports to state assessees.
2. State assessees have until July 20 to file a petition for reassessment of unitary value.
§ 2855 Rev. & Tax. Code On or before June 1 June deletion3 Auditors Deliver certified secured roll to tax collector showing delinquent penalties and cost.
§§ 2626 and 2627 Rev. & Tax. Code June 1-4 June deletion3-4 Auditors Settle with and deliver certified delinquent roll to tax collector.
§ 648 Rev. & Tax. Code First Monday of each month June deletion3 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 3351–3353 and 3361 Rev. & Tax. Code On or before June 8 June deletion10 Tax collectors Publish notice of impending default of property taxes and notice of intent to sell.
§ 1614 Rev. & Tax. Code Second Monday of each month June deletion10 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 746 Rev. & Tax. Code Not later than June 15 June deletion17 Board
State assessees
1. Last day to mail notice of allocated values of unitary property to state assessees.
2. State assessees have until July 20 to petition the Board for corretion of allocated assessed values.
§ 3691.3 Rev. & Tax. Code June 15 June 15 Assessors Furnish description of property scheduled to be subject to power of sale.
deletion§ 279.5 Rev. & Tax. Code Not specified June deletion28 Disabled veterans Last day to file termination notice with assessor.
§ 2189.1 Rev. & Tax. Code June 30 July deletion1 State assessees
Tax collectors
Separately billed taxes on state-assessed personal property unpaid after June 30 shall be transferred to the unsecured roll.
§ 38204 Rev. & Tax. Code June 30 July deletion1 Board
Timber tax assessees
Last day to estimate immediate harvest value of timber for the succeeding July 1 to December 31 period.
§ 5841 Rev. & Tax. Code On or before last day of month July deletion1 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.
§ 3437 Rev. & Tax. Code June 30 July 2 Interested parties Last day to pay amount due on any property to avoid default if it is separately valued on secured roll.

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, 6707).