Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
2013 Property Tax Calendar
October
| Reference/Authority | Specified Date1 | Calendar Date | Interested Parties | Requirement/Action |
|---|---|---|---|---|
| Cal. Const., art XIII, § 19, §§ 741 et seq. Rev. & Tax. Code, Cal Code Regs., Title 18, § 5327.4 | Before December 31 (September–December) | October |
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) | October |
Board State assessees |
Board hears petitions for correction of allocation of unitary property values. |
| § 5904(b) Rev. & Tax. Code | Annually | October | Board | Property Taxpayers' Advocate submits report to Executive Director. |
| §§ 423(b)(1), 439.2(b)(1), and 439.2(c)(1) Rev. & Tax. Code | No later than October 1 | October 1 | Board | Announces interest component for valuing open-space lands and historical property. |
| § 1162(a) Rev. & Tax. Code | On or before October 1 | October 1 |
California Assessors' Association's Aircraft Advisory Subcommittee Assessors |
Designate a lead county for each fractionally owned aircraft in California. |
| § 11401 Rev. & Tax. Code | On or before October 1 | October 1 | Board | Levy of private railroad car tax. |
| § 20812, Rev. & Tax. Code | October 1 to December 10 | October 1 |
Senior Citizens Disabled Citizens |
First day to file a claim for deferment of property taxes under the County Deferred Property Tax Program, if property is located in a participating county. |
| § 63.1(f) Rev. & Tax. Code | Quarterly |
October 1 to October  31
|
Assessors | Report to the Board claims for § 63.1 exclusion approved from July through September. |
| § 69.5(b)(7) Rev. & Tax. Code | Quarterly |
October 1 to October 31
|
Assessors | Report to the Board claims for § 69.5 property tax relief approved from July through September. |
| § 29100 Gov. Code | On or before October 3 | October 3 | Boards of supervisors | Fix county and district tax rates. |
| § 648 Rev. & Tax. Code | First Monday of each month |
October 7
|
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 |
October 14 2
|
Clerks of county appeals boards | Send to auditor statement of all changes made by county appeals board during preceding month. |
| § 1162(b) Rev. & Tax. Code | First October 15 that follows designation | October 15 |
Lead County Assessors Fractionally owned aircraft owners |
Notify fleet manager of fractionally owned aircraft of lead county designation. |
| § 11404 Rev. & Tax. Code3 | On or before October 15 | October 15 |
Board Private railroad car owners |
Last day to mail notice of assessment and tax bills to private railroad car owners. |
| § 20563(a) Rev. & Tax. Code | On or before October 15 | October 15 |
Senior citizens Blind and disabled persons |
Last day to file for homeowner or renter assistance with Franchise Tax Board (may be extended due to medical incapacity of claimant). |
| Cal. Code Regs., Title 18, § 171(a) | On or before October 15 | October 15 | Assessors | Send draft copies of property statements, mineral production report forms, and checklist to Board. |
| Cal. Code Regs., Title 18, § 1045(b)(1) | On or before October 15 | October 15 | Assessors | Send draft copies of racehorse tax forms to Board. |
| Cal. Code Regs., Title 18, § 135(a)(3) | October 15 | October 15 | Homeowners' exemption claimants | Last day to cure defects in timely filed homeowners' exemption claims (may be extended if claimant is notified of defect after July 15). |
| § 2601(c) Rev. & Tax. Code | On or before October 16 | October 16 | Auditors | Deliver extended secured roll to tax collector if roll and tax bills machine prepared, or the completed tax bills if only the tax bills machine prepared. |
| § 16144 Gov. Code | On or before October 31 | October 31 | Cities and counties | Send listing of open-space lands qualifying for state payment to the Secretary of Resources Agency. |
| § 38401 Rev. & Tax. Code | On or before last day of month next succeeding each quarterly period | October 31 | Timber tax assessees | Timber yield tax due for the prior July 1 to September 30 period. |
| § 5841 Rev. & Tax. Code | On or before last day of month | October 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. |
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 Although Columbus Day is not a holiday for State of California government offices, the holiday is recognized by the federal government, the United States Postal Service, and some counties.
3 See § 11651.5 Rev. and Tax. Code. The deadline shall be extended if the Board fails to complete the private railroad car assessments in a timely manner.