Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
2016 Property Tax Calendar
|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 August 1||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 August 1||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 5||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 5||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 11||Assessors||Report assessment statistics to the Board.|
|§ 1614 Rev. & Tax. Code||Second Monday of each month||July 11||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 18||County appeals boards||Meets to equalize assessments in all counties, other than counties of the first class.|
|§§ 731 and 733 Rev. & Tax. Code||July 20||July 20||
|Last day to file a petition for reassessment of unitary property (Board may extend 15 days).|
|§ 746 Rev. & Tax. Code||July 20||July 20||State assessees||Last day to file a petition for reallocation of unitary property.|
|§ 1840 Rev. & Tax. Code||July 20||July 20||
|Apply to Board for review, equalization, or adjustment of Section 11 assessments. If county assessor is granted an extension to complete the local roll, the deadline to file is two weeks after the completion and delivery of the local roll to the county auditor.|
|§ 756 Rev. & Tax. Code||On or before July 31||July 12-14 Orange County||
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 12-14 Orange County||
Private railroad car owners
1. Board adopts private railroad car assessment roll.
2. Staff mails notices of assessments.
|§§ 205.6, 218.5 Rev. & Tax. Code||Unspecified||August 1||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||August 1||
|Last day to mail notice of assessed values of nonunitary property to state assessees.|
|§ 755 Rev. & Tax. Code||On or prior to July 31||August 1||
|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||August 1||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||August 1||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.