Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

2014 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.
§ 2605 Rev. & Tax. Code November 1 November 3 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 3 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 are payable November 3 Tax collectors Publish notice of dates when taxes due and delinquent.
§ 2610.5 Rev. & Tax. Code On or before November 1 November 3 Tax collectors Mail or electronically transmit county tax bills to property owners.
§ 648 Rev. & Tax. Code First Monday of each month November 3 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 103 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 1 Board Last day for Board to certify Timberland Production Zone Values to assessors.
§ 1603(a)(3) Rev. & Tax. Code November 30 December 1 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 1 State Controller Distribute timber tax revenue to county treasurers.
§ 5841 Rev. & Tax. Code On or before last day of month December 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 This meeting has not yet been scheduled. Date and time will be announced later.

3 Veterans' Day (observed).