January 1

Lien date – taxes for the next fiscal year attach as a lien on the property. The assessment of property applies as of 12:01 a.m. on the first day of January of each year.

February 15

Deadline to file a claim for most exemptions.

April 1

Deadline for filing Business Personal Property and Vessel Property Statements.

April 10

Property tax due - last day to pay second installment of secured property taxes without penalty.

July 1

Close of assessment roll. Assessor delivers the property tax roll to the Controller.

July 2 through September 15

Period to file an assessment appeal application with the Assessment Appeals Board (for assessments dated January 1 – July 1).

August 31

Property tax due - last day to pay business personal property taxes before penalties are added.

December 10

Property tax due - last day to pay first installment of secured property taxes without penalty.

Variable

Appeals of Supplemental Assessment Notices must be filed with the Assessment Appeals Board within 60 days of the notice date. Exemptions claims for Supplemental Assessments must be filed with the Assessor-Recorder within 30 days of the notice.