Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

2013 Property Tax Calendar


Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 1647 Rev. & Tax. Code Within 60 days after close of assessment year March 1 Auditors Prepare corrected valuation statements.
§§ 830 and 830.1 Rev. & Tax. Code March 1 March 1 Board
State assessees
Last day to file property statements with the Board but the Board may grant extensions for good cause.
§ 1153.5(a) Rev. & Tax. Code On or before March 1 March 1 California Assessors' Association's Aircraft Advisory Subcommittee
Designate a lead county for each commercial air carrier operating certificated aircraft in California.
§ 648 Rev. & Tax. Code First Monday in each month March deletion4 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 March deletion11 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 1153.5(b) Rev. & Tax. Code First March 15 March 15 Lead County Assessors Commercial Air Carriers Notify each commercial air carrier of audit team designation.
Cal. Code Regs., Title 18, § 135(f) March 15 March 15 Owners and operators of cooperative housing complexes Last day to file homeowners' property tax exemption cooperative housing information request with assessor.
§ 2821 Rev. & Tax. Code Between July 1 and March 31 April 2 Taxpayers Last day to apply to the tax collector to have a parcel separately valued for purpose of paying property taxes, if so set by county board of supervisors.
§ 5841 Rev. & Tax. Code On or before last day of month April 22 Dept. of Housing and Community Development Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county.

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).

2 March 31, Cesar Chavez Day, is a state holiday