Property Tax Function Important Dates

JANUARY 2019:

January 1: Lien date for all taxable property

January 2: First day to file claim for homeowners' or disabled veterans' exemption

January 2: First day to file the Business Property Statement, if required or requested, with your county assessor (last day to file without penalty is May 7)

FEBRUARY 2019:

February 1: Second installment of taxes for property assessed on the secured roll is due and payable

February 11: Last day to file a claim for postponement of property taxes under the State Controller’s Property Tax Postponement Program

February 15: Last day to timely file claim for homeowners' or disabled veterans' exemption

APRIL 2019:

April 2: Business property statements are due

April 9: Second installment of taxes for property assessed on the secured roll must be paid by 5 p.m. or close of business, whichever is later, to avoid a delinquent penalty

MAY 2019:

May 7: Last day to file the business property statement without penalty

JULY 2019:

July 2, First day for property owners to appeal the value of their property appearing on the regular assessment roll by filing an application for changed assessment with the clerk of the county board of supervisors or county assessment appeals board

Please Note: The time period for filing an application is extended under certain circumstances if the taxpayer does not receive timely notice of assessment

AUGUST 2019:

August 1: Taxes due for property assessed on the unsecured roll due and payable

SEPTEMBER 2019:

September 3: Taxes for property assessed on the unsecured roll must be paid by 5 PM or close of business, whichever is later, to avoid a delinquent penalty

September 16: Last day to file an application for changed assessment with the clerk of the board or assessment appeals board. (The regular appeal filing period runs from July 5 through September 15 in counties where the assessor has provided value notices by August 1 to all assesses of real property on the secured roll; in all other counties, the filing period runs through November 30)

Please Note: Even where the assessor has provided such notices generally, the time period for filing an application is extended under certain circumstances if the taxpayer does not receive timely notice of assessment

NOVEMBER 2019:

November 1: First installment of taxes for all property assessed on the secured roll is due

November 30: Last day to file an application for changed assessment in counties where the assessor does not provide value notices by August 1 to all assesses of real property on the secured roll

DECEMBER 2019:

December 10: First installment of taxes for property assessed on the secured roll must be paid by 5 p. m. or close of business, whichever is later, to avoid a delinquent penalty

December 10: Last day to file late claim for homeowners' or disabled veterans' exemption

December 10: Last day to pay annual tax on private railroad cars without delinquent penalty