Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
2013 Property Tax Calendar
November
| Reference/Authority | Specified Date1 | Calendar Date | Interested Parties | Requirement/Action |
|---|---|---|---|---|
| § 15607 Gov. Code | Annually | November2 |
Board Assessors |
Board-summoned meeting with assessors to discuss problems of property tax administration. |
| Cal. Const., art. XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal. Code Regs., Title 18, § 5327.4 | Before December 31 (September–December) | November |
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) | November |
Board State assessees |
Board hears petitions for correction of allocated unitary property values. |
| § 11338 Rev. & Tax. Code | On or before January 31 | November |
Board Private railroad car owners |
Board hears petitions for reassessment of private railroad cars. |
| Cal. Code Regs., Title 18, § 101 | Not specified (November 1) | November 1 |
Board Assessors |
Send prescribed exemption forms, instructions, and checklist to assessors. |
| § 2605 Rev. & Tax. Code | November 1 | November 1 | Property owners | First installment of real property taxes and all taxes on personal property on the secured roll are due and payable. |
| §§ 2700 and 2701 Rev. & Tax. Code | November 1 | November 1 | Property owners | If ordered by board of supervisors, first installment real property taxes and first installment (one-half) personal property taxes on the secured roll are due. |
| § 2609 Rev. & Tax. Code | On or before date taxes payable | November 1 | Tax collectors | Publish notice of dates when taxes due and delinquent. |
| § 2610.5 Rev. & Tax. Code | On or before November 1 | November 1 | Tax collectors | Mail or electronically transmit county tax bills to property owners. |
| § 648 Rev. & Tax. Code | First Monday of each month |
November  4
|
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 |
November 123 |
Clerks of county appeals boards | Send to auditor statement of all changes made by county appeals board during preceding month. |
|
§ 434.5(d) Rev. & Tax. Code
|
November 30 |
December 2
|
Board | Last day for Board to certify Timberland Production Zone Values to assessors. |
| § 1603(a)(3) Rev. & Tax. Code | November 30 |
December 2
|
Property owners | Last day to file application for reduction of assessment made in regular period if assessor does not provide notice of assessed value by August 1. |
| § 38905.1 Rev. & Tax. Code | November 30 |
December 2
|
State Controller | Distribute timber tax revenue to county treasurers. |
| § 5841 Rev. & Tax. Code | On or before last day of month |
December 2
|
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 This meeting has not yet been scheduled. Date and time will be announced later.
3 Veterans' Day (observed).