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James Bone, CPA, MBA, CMI

James Bone’s CV

 

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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

 

   
CALENDAR:

Important California Property Tax Dates

The following schedule lists some of the more significant dates for California property taxes affecting property owners. This calendar was compiled from the State of California ' Letters to Assessors 2004 Property Tax Calendar' which is published by the State Board of Equalization. The BOE's Property Taxes Law Guide has a complete 23-page calendar beginning on page 1001. The BOE also maintains a very comprehensive Index to property tax regulatory information. Please note this is a partial list and is intended to be used as a general guide.

January 1 Lien Date - date for valuation, date taxes attach to property as a lien (was March 1 through 1996 for locally-assessed property)
January 1 Exempt entities; first day to file affidavit and claim for exemption (delinquent 5 p.m. on February 15)
January 1 Churches and Churches with schools; first day to file affidavit and claim for Church or Religious exemption (delinquent 5 p.m. on February 15)
January 1 Document vessel owners; first day to file affidavit for classification (delinquent 5 p.m. on February 1)
February 1 Second installment secured property taxes due (delinquent after 4/10)
February 15 Exempt entities, homeowners, other applicants for exemption; affidavits and claim forms due
February 15 Churches and churches with schools; affidavits and claim forms due
February 15 Owners of documented vessels, historical aircraft; affidavits and claim forms due
March 1 Taxes on unsecured roll due (delinquent date stated on tax bill)
March 1 Business property statements due (delinquent after May 7 or Assessor's date)
April 1 Earliest date assessors can set as due date for filing property statements. To assess penalties for late filing, assessors must send a registered mail 15-day notice or a regular mail 20-day notice. If no letter is mailed, the penalty deadline is May 7.
April 10 Property owners; second installment of secured property taxes become delinquent after 4/10, 5:00 p.m.
May 7 Business property statements due if requested or required (MUST FILE if own >$100,00 of property
May 31 Last day to amend property statements
July 2 - Sept 15 Assessment Appeals filing period for regular-period assessments. Most other assessments must be appealed 60 days after notice.
August 1 Last day for tax collectors to issue unsecured tax bills
August 31 Last day to pay unsecured tax bills
Sept 15 Last day to file assessment appeals in some counties
November 15 Last day to file assessment appeals on January 2 through June 30 transfers with no assessment notice to new purchaser
November 1 First installment of secured taxes due (delinquent after 12/10)
November 15 Last day to file assessment appeals in some counties
December 10 First installment of secured taxes delinquent after 12/10, 5:00 p.m.

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