Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

2013 Property Tax Calendar

December

Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 11253.5 Rev. & Tax. Code Annually December Board
Private railroad car owners
Board mails statement to taxpayers who have an installment payment agreement.
§ 38504.5 Rev. & Tax. Code Annually December Board
Timber owners
Board mails statement to taxpayers who have an installment payment agreement.
Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September– December) December Board
State assessees
Board hears petitions for reassessment of unitary or nonunitary values.
Cal. Const., art XIII, § 19, §§ 749 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4 Before December 31 (September– December) December Board
State assessees
Board hears petitions for correction of allocation of unitary property values.
§ 11338 Rev. & Tax. Code On or before January 31 December Board Private railroad car owners Board hears petitions for reassessment of private railroad cars.
§ 23212 Gov. Code Before December 1 December deletion2 County boards of supervisors Last day to file county boundary changes and maps with the Board.
Cal. Code Regs., Title 18, § 101 On or before December 1 December deletion2 Assessors Send draft copies of exemption claim forms and checklist to the Board.
§ 54902 Gov. Code On or before December 1 December deletion2 Cities and districts Last day to report creation or change in boundaries of revenue districts to assessor, county auditor, and the Board.
§ 648 Rev. & Tax. Code First Monday of each month December deletion2 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 December deletion9 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 20812. Rev. & Tax. Code October 1 to Deecmber 10 December 10 Senior citizens
Disabled Citizens
Last day to file a claim for deferment of property taxes under the County Deferred Property Tax Program, if property is located in a participating county.
§§ 273.5(a), 275(a), and 276(a) Rev. & Tax. Code On or before December 10 December 10 Homeowners, veterans, and disabled veterans Last day to file late affidavit and claim for exemption with assessor.
§§ 2617 and 2704 Rev. & Tax. Code December 10 December 10 Property owners First installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m. or close of business day, whichever is later.
§ 11405 Rev. & Tax. Code2 December 10 December 10 Private railroad car owners Last day to pay private railroad car tax without penalties or interest.
Cal. Code Regs., Title 18, § 135(b) December 10 December 10 Homeowners Last day to terminate homeowners' exemption.
§ 279.5 Rev. & Tax. Code Not specified December 10 Disabled veterans Last day to terminate disabled veterans' exemption.
§ 207 Rev. & Tax. Code Not specified December 10 Religious exemption claimants Last day to terminate religious exemption without penalty.
Cal. Code Regs., Title 18, § 1045(c) No later than December 15 December deletion16 Assessors Provide annual Racehorse Tax Return to taxpayers for January 1 filing.
Cal. Code Regs., Title 18, § 202(f) On or before December 20 December 20 Board
Assessors
Consult with assessors on aircraft representative period.
Cal. Code Regs., Title 18, § 1045 Within 10 days of mailing of forms (by December 25) December 26 Assessors Deliver to tax collector a list of taxpayers who were sent annual Racehorse Tax Return.
§ 254.5(d) Rev. & Tax. Code Prior to lien date December 31 Assessors Mail notice to every applicant not required to annually file for welfare exemption.
§ 256 Rev. & Tax. Code Prior to lien date December 31 Assessors Send church exemption claim form to prior year's recipients.
§ 256.6 Rev. & Tax. Code Prior to lien date December 31 Assessors Send cemetery exemption claim form to prior year's recipients.
§ 257.1 Rev. & Tax. Code Prior to lien date December 31 Assessors Send religious exemption notice form to prior year's recipients of the exemption.
§ 278 Rev. & Tax. Code Prior to lien date December 31 Assessors Mail notice and/or claim form for the disabled veterans' exemption to disabled veterans.
Cal. Code Regs., Title 18, § 135(f) Prior to January 1 December 31 Assessors Send homeowners' property tax exemption cooperative housing information request to co-ops.
§ 744 Rev. & Tax. Code; Cal. Code Regs., Title 18, § 5327.4(a) December 31 December 31 Board Last day to complete decisions on petitions for reassessment of unitary and nonunitary values.
§ 749 Rev. & Tax. Code December 31 December 31 Board Last day to complete decisions on petitions for correction of allocated assessments.
§§ 38202 and 38203 Rev. & Tax. Code December 31 December 31 Board Last day to adjust and to certify timber yield tax rate.
§ 38204 Rev. & Tax. Code December 31 December 31 Board Last day to estimate the immediate harvest value of timber for January 1 to June 30 period.
§ 5841 Rev. & Tax. Code On or before last day of month December 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.
§ 1603(d) Rev. & Tax. Code On or before December 31 December 31 Property owners Last day to file application for changed assessment under specified circumstances.

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.