Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

2014 Property Tax Calendar

July

Reference/Authority Specified Date1 Calendar Date Interested Parties Requirement/Action
§ 2821 Rev. & Tax. Code Between July 1 and March 31 July 1 Taxpayers First day to apply to the tax collector to have a parcel separately valued for purpose of paying property taxes, if so set by board of supervisors.
§ 3436 Rev. & Tax. Code July 1 July 1 Tax collectors Unpaid taxes are in default.
§ 619(a) Rev. & Tax. Code On or prior to completion of roll July 1 Assessors Inform each assessee of increase in full cash value or of the assessed value of his or her ral and/or personal property.
§ 5366 Rev. & Tax. Code Not later than July 1 July 1 Assessors Provide data to Department of Transportation, Division of Aeronautics on aircraft using airports in county as base.
§§ 616 and 617 Rev. & Tax. Code On or before July 1 July 1 Assessors Complete local assessment roll and deliver to auditor.
§ 647 Rev. & Tax. Code On or before July 1 July 1 Assessors Furnish copy of assessment roll, as requested, to cities and districts in all counties other than counties of the 1st class.
§ 280 Rev. & Tax. Code On or after July 1 July 1 Auditors Conduct audit of veterans' exemptions.
§ 1601 Rev. & Tax. Code Unspecified July 1 Clerks of county appeals boards Publish notice of filing period for applications for reduction in assessment and/or notice of time when county appeals board will meet to equalize assessments.
§ 63.1(f) Rev. & Tax. Code Quarterly July 1 to July 31 Assessors Report to the Board claims for § 63.1 exclusion approved from April through June.
§ 69.5(b)(7) Rev. & Tax. Code Quarterly July 1 to July 31 Assessors Report to the Board claims for § 69.5 property tax relief approved from April through June.
§ 1603 Rev. & Tax. Code 2 From July 2 to September 15 or November 30 July 2 Property owners other than state assessees First day to file application for reduction of assessment made in regular assessment period.
§ 648 Rev. & Tax. Code First Monday of each month July 7 Assessors If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.
§ 407 Rev. & Tax. Code Second Monday in July July 14 Assessors Report assessment statistics to the Board.
§ 1614 Rev. & Tax. Code Second Monday of each month July 14 Clerks of county appeals boards Send to auditor statement of all changes made by county appeals board during preceding month.
§ 443.1 Rev. & Tax. Code No later than July 15 July 15 Assessors Where requested, return duplicate property statement to taxpayer.
§ 755 Rev. & Tax. Code On or before July 15 July 15 Board Transmit estimates of total assessed values of state-assessed property to county auditors.
§ 755(a) Rev. & Tax. Code July 15 July 15 Interested parties First day to inspect estimate of assessments on Board roll.
§ 27423(d) Gov't. Code July 15 July 15 Auditors Certify to State Controller property tax revenue attributable to timber.
§ 1604(a)(2) Rev. & Tax. Code Third Monday in July July 15 County appeals boards Meets to equalize assessments in all counties, other than counties of the first class.
§ 756 Rev. & Tax. Code On or before July 31 July 17-18 Board
State assessees
1. Board adopts assessment rolls.
2. Staff transmits assessment rolls to county auditors.
3. Roll is open to inspection by interested agencies or districts.
§ 11336 Rev. & Tax. Code On or before August 1 July 17-18 Board
Private railroad car owners
1. Board adopts private railroad car assessment roll.
2. Staff mails notices of assessments.
§§ 731 and 733 Rev. & Tax. Code July 20 July 21 Board
State assessees
Last day to file a petition for reassessment of unitary property (Board may extend 15 days).
§ 746 Rev. & Tax. Code July 20 July 21 State assessees Last day to file a petition for reallocation of unitary property.
§ 1840 Rev. & Tax. Code July 20 July 21 Counties
Municipal corporations
Apply to Board for review, equalization, or adjustment of Section 11 assessments.
§§ 205.6, 218.5 Rev. & Tax. Code Unspecified July 31 Assessors Last day to provide information from homeowners' and disabled veterans' exemption claims to Board.
§ 732 Rev. & Tax. Code Between January 1 and July 31 July 31 Board
State assessees
Last day to mail notice of assessed values of nonunitary property to state assessees.
§ 755 Rev. & Tax. Code On or prior to July 31 July 31 Board
Counties
Transmit changes to estimates of total assessed values of state-assessed property to county auditors.
§ 38401 Rev. & Tax. Code On or before last day of month next succeeding each quarterly period July 31 Timber tax assessees Timber yield tax due for the prior April 1 to June 30 period.
§ 5841 Rev. & Tax. Code On or before last day of month July 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 §§ 1601 and 1605 Revenue and Taxation.