Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
2013 Property Tax Calendar
|Reference/Authority||Specified Date1||Calendar Date||Interested Parties||Requirement/Action|
|§ 11312 Rev. & Tax. Code||Unspecified||June||
Private railroad car owners
|Board staff discusses value indicators and supporting data with private railroad car tax assessees.|
|§ 731 Rev. & Tax. Code||Between January 1 and June 1||June 3||
1. Board mails notices of unitary value and copies of Appraisal Data Reports to state assessees.
2. State assessees have until July 20 to file a petition for reassessment of unitary value.
|§ 2855 Rev. & Tax. Code||On or before June 1||June 3||Auditors||Deliver certified secured roll to tax collector showing delinquent penalties and cost.|
|§§ 2626 and 2627 Rev. & Tax. Code||June 1-4||June 3-4||Auditors||Settle with and deliver certified delinquent roll to tax collector.|
|§ 648 Rev. & Tax. Code||First Monday of each month||June 3||Assessors||If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district.|
|§§ 3351–3353 and 3361 Rev. & Tax. Code||On or before June 8||June 10||Tax collectors||Publish notice of impending default of property taxes and notice of intent to sell.|
|§ 1614 Rev. & Tax. Code||Second Monday of each month||June 10||Clerks of county appeals boards||Send to auditor statement of all changes made by county appeals board during preceding month.|
|§ 746 Rev. & Tax. Code||Not later than June 15||June 17||
1. Last day to mail notice of allocated values of unitary property to state assessees.
2. State assessees have until July 20 to petition the Board for corretion of allocated assessed values.
|§ 3691.3 Rev. & Tax. Code||June 15||June 15||Assessors||Furnish description of property scheduled to be subject to power of sale.|
|§ 279.5 Rev. & Tax. Code||Not specified||June 28||Disabled veterans||Last day to file termination notice with assessor.|
|§ 2189.1 Rev. & Tax. Code||June 30||July 1||
|Separately billed taxes on state-assessed personal property unpaid after June 30 shall be transferred to the unsecured roll.|
|§ 38204 Rev. & Tax. Code||June 30||July 1||
Timber tax assessees
|Last day to estimate immediate harvest value of timber for the succeeding July 1 to December 31 period.|
|§ 5841 Rev. & Tax. Code||On or before last day of month||July 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.|
|§ 3437 Rev. & Tax. Code||June 30||July 2||Interested parties||Last day to pay amount due on any property to avoid default if it is separately valued on secured roll.|
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).