Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

2017 Property Tax Calendar


Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 275.5 Rev. & Tax. Code August 1 August 1 Documented vessel owners Last day to file late affidavit and claim for assessment under § 227 Rev. & Tax. Code.
§ 276.5 Rev. & Tax. Code August 1 August 1 Historical aircraft owners Last day to file late affidavit and claim for exemption under § 220.5 Rev. & Tax. Code.
§ 1603(b)(3) Rev. & Tax. Code August 1 August 1 Assessors
Property owners
Last day to provide property owners with notice of assessed value for September 15 assessment appeal deadline.
§ 2910.1 Rev. & Tax. Code No later than 30 days prior to August 31 August 1 Tax collectors Mail or electronically transmit tax bill for assessments on unsecured roll on which taxes are due.
§ 11337 Rev. & Tax. Code2 Between August 1 and August 21 August 1 to August 21 Board
Private railroad car owners
Assessment roll open to inspection by private railroad car owners and all persons interested.
§ 648 Rev. & Tax. Code First Monday of each month August 7 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§§ 2628 and 2856 Rev. & Tax. Code On or before August 10 August 8 Tax collectors Prepare and file with auditor collections reports.
§ 1614 Rev. & Tax. Code Second Monday of each month August 14 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§§ 1647–1649 Rev. & Tax. Code On or before August 15 August 15 Auditors Prepare valuation statements and transmit them to State Controller and Board.
§ 647 Rev. & Tax. Code Third Monday in August August 15 Assessors Furnish copy of assessment roll to cities and/or districts in counties of 1st class as requested.
§ 5906(d) Rev. & Tax. Code Annually August 29 Sacramento State Board of Equalization
Other local agencies
Board hearing to solicit input of assessors, other local agency representatives, and taxpayers, and to address the Taxpayers' Rights Advocate's report.
§ 5151(a) Rev. & Tax. Code 60 days after end of fiscal year August 31 County treasurers Advise State Controller of county pool apportioned rate and computations made in deriving that rate.
§ 2963 Rev. & Tax. Code No later than August 31 August 31 Tax collectors Last day for tax collector to seize and sell property for taxes delinquent on the unsecured roll after three years from the date taxes due became delinquent.
§ 452 Rev. & Tax. Code No later than August 31 August 31 Board Assessors Transmit prescribed property statement forms to assessors.
§ 2922 Rev. & Tax. Code August 31 August 31 Property owners Taxes on property on unsecured roll as of July 31 are delinquent if unpaid by 5:00 p.m..
§ 5841 Rev. & Tax. Code On or before last day of month August 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.

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 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.