Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
2013 Property Tax Calendar
April
| Reference/Authority | Specified Date1 | Calendar Date | Interested Parties | Requirement/Action |
|---|---|---|---|---|
| § 441(b) Rev. & Tax. Code | April 12 | April 2 | Personal property owners | Last day to timely file property statement. |
| § 1603(b)(3)(A) Rev. & Tax. Code | April 1 | April 2 | Assessors | Notify clerk of county appeals board and tax collector whether the notice of assessed value will be sent to all assessees by August 1. |
| § 63.1(f) Rev. & Tax. Code | Quarterly |
April 2 to April  30
|
Assessor | Report to the Board claims for § 63.1 exclusion approved from January through March. |
| § 69.5(b)(7) Rev. & Tax. Code | Quarterly |
April 2 to April 30
|
Assessor | Report to the Board claims for § 69.5 property tax relief approved from January through March. |
| Cal. Code Regs., Title 18, § 135(f) | By April 1 | April 2 | Assessors | Mail homeowners' exemption claim to persons newly listed on homeowners' property tax exemption cooperative housing information request. |
| § 648 Rev. & Tax. Code | First Monday in each month | April 2 | 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 |
April 8
|
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, § 903 | Subject to Board discretion | April 9 |
Board State assessees |
Last day to inform the Chief of Board Proceedings Division of desire to make a presentation to the Board on April 26. |
| §§ 2618 and 2705 Rev. & Tax. Code | April 10 | April 10 | Property owners | Second installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m., or close of business day, whichever is later. |
| Cal. Code Regs., Title 18, §§ 903, 5322(c) | Subject to Board discretion | April 24 Culver City |
Board State assessees |
Board will hear state assessees' presentations on the valuation of their property. In lieu of oral presentations, assessees may submit written presentations to the Board Proceedings Division by April 26. |
|
§ 38401 Rev. & Tax. Code
|
On or before last day of month next succeeding each quarterly period | April 30 | Timber tax assessees | Timber yield tax due for the prior January 1 to March 31 period. |
| § 5841 Rev. & Tax. Code | On or before last day of month | April 30 | Dept. of Housing and Community Development | Furnish assessor with report listing names and addresses of owners of all manufactured homes newly sited in county. |
| § 11271(a) Rev. & Tax. Code | On or before April 30 | April 30 | Private railroad car owners | Last day to file Annual Report of Private Railroad Cars. Failure to file timely will result in penalties unless an extension for cause has been granted. |
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 Specific date and time to be announced later.