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Property Tax California Style - California Property Tax Book

Jim's Book

A plain-English explanation of how the California property tax system works

 

The California property tax links, news, and information on this site have been provided since July 4, 1996 as a public service of James Bone, CPA

 

   

CALIFORNIA PROPERTY TAX STATE AND COUNTY RESOURCES

California Property Tax - California Board of Equalization California Board of Equalization Home Page

Assessors' Office List (BOE)

California County Home Pages (CSAC)

County Clerks' Sites (El Dorado County)

County Recorders' Sites (CRAofC)

County Registrars of Voters' Sites (California Secretary of State)

Treasurer's and Tax Collectors' Sites (CACTTC)

FREQUENTLY ASKED QUESTIONS:
2010 Regular Assessment Appeals

The deadline for appeals of regular roll assessments and prior year errors is from July 2nd through November 30th for most counties. The Board of Equalization provides a list of the deadlines for all counties. The link is: County Assessment Appeals Filing Period for 2011.

Each year, counties may qualify for an earlier deadline if they meet certain requirements. For 2010, the deadline is September 15th for Alameda, Inyo, Kings, Monterey, Orange, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, Sutter, and Ventura counties.

Transfers of Base Year Value for Homeowners 55 Years and Older or Disabled

Homeowners who are at least 55 years of age may transfer the base year of their existing residence to a new residence within the same county under certain criteria.

Homeowners who are at least 55 years of age may transfer the base year of their existing residence to a new residence to another county if the other county has adopted an an enabling ordinance. The California Board of Equalization issues letters listing the counties that have enabling ordinances. The link to the most recent BOE Letter is: LTA 2004/65 REVENUE AND TAXATION CODE SECTION 69.5 ORDINANCES

Homeowners who are severely and permanently disabled may transfer an existing Prop. 13 factored base year value to a replacement residence, if certain qualifying conditions are met. Some counties have not adopted local ordinances to implement Prop. 110. Before attempting to transfer your base year value to another county under the provisions of Prop. 110, you should contact the local county Assessor to discuss eligibility.

CALENDAR INFORMATION:
The regular unsecured property tax bills are delinquent after August 31st.

The first half of regular secured property tax bills are due November 1st, and delinquent after December 10th; the second half are due February 1st, and delinquent after April 10th each year. If the delinquent date falls on a Saturday, Sunday, or government holiday, then the due date is the following business day.

Property owners who receive either a 'Notice of Supplemental Assessment' or a 'Notice of Proposed Escape Assessment' can appeal the values within 60 days of the issuance of the notice.

OTHER INFORMATION:
Married couples who change the way they hold title to real property from either Joint Tenancy or Community Property to the new "COMMUNITY PROPERTY WITH RIGHT OF SURVIVORSHIP" form of holding real property available as of July 1, 2001 under Civil Code section 682.1, will not create a change in ownership of the real property by making the change. However, as always, file a Preliminary Change in Ownership Report.

The Property Tax Division of the Board of Equalization has vastly improved their site. Now almost all BOE publications are available online.

Jim has over 30 years experience in California property tax issues, including 13 years on the Assessment Appeals Board in Orange County, California. In addition to working directly with property owners, Jim works directly with other CPA firms, law firms, and property management organizations to provide support for their clients. Telephone number: Cell 714-814-3787

About Jim Bone Contact Jim Bone

Secure File Transfer Available Last Modified April 4, 2010

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