Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
2013 Property Tax Calendar
May
| Reference/Authority | Specified Date1 | Calendar Date | Interested Parties | Requirement/Action |
|---|---|---|---|---|
| § 1603 Rev. & Tax. Code | Immediately upon certification | May 1 |
Clerks of county appeals boards Board |
Upon certification of last day of appeals filing period, notify the Board whether the last day of the filing period will be September 15 or November 30. |
| § 648 Rev. & Tax. Code | First Monday of each month |
May  6
|
Assessors | If requested by city or lighting, water, or irrigation district, send description of all unsecured property within its district. |
| §§ 441(b) and 463 Rev. & Tax. Code | May 7 | May 7 | Personal property owners | Last day to timely file property statement without a penalty. |
| § 1614 Rev. & Tax. Code | Second Monday of each month |
May 13
|
Clerks of county appeals boards | Send to auditor statement of all changes made by county appeals board during preceding month. |
| § 27421 Gov. Code | May 15 | May 15 | Assessors | Last day to provide local taxing jurisdictions, except school districts, estimated assessed value of property within the taxing district. |
| § 5906(d) Rev. & Tax. Code | Annually | May 17 Culver City |
State Board of Equalization Assessors Other local agencies Taxpayers |
Board hearing to solicit input of assessors, other local agency representatives, and taxpayers, and to address the Taxpayers' Rights Advocate's report. |
| § 721 Rev. & Tax. Code | Annually |
May 22-24
|
Board | Board sets unitary values for state assessees. |
| § 830 Rev. & Tax. Code | May 30 | May 30 | Tax rate area change service subscribers | Last day to file corrected statement for change mailed between April 1 and May 1. |
| § 5841 Rev. & Tax. Code | On or before last day of month | May 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. |
| § 441(i) Rev. & Tax. Code | May 31 | May 31 | Personal property owners | Last day to amend timely filed property statement for errors or omissions. |
| § 38905.1 Rev. & Tax. Code | May 31 | May 31 | State Controller | Distribute timber tax revenue to county treasurers. |
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).