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Jim's Book
A plain-English explanation of how
the California property tax system works
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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 |
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CALIFORNIA PROPERTY TAX STATE AND COUNTY
RESOURCES
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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)
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FREQUENTLY ASKED
QUESTIONS: |
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2009 Regular Assessment Appeals
The deadline for appeals of regular roll assessments and prior year
errors is 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 2009.
Each year, counties may qualify for an earlier deadline
if they meet certain requirements. For 2009, the deadline for Alameda, Inyo, Kings, Orange, Placer, San Francisco,
San Luis Obispo, Santa Clara, Sierra, and Sutter counties is September 15th.
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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.
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CALENDAR
INFORMATION:
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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.
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OTHER INFORMATION:
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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.
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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 |
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About Jim Bone |
Contact Jim Bone |
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Last Modified May 1, 2009 |
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Site Map |
Website Layout and Design for
California Property Tax Resources by Dave Myers. |
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