Important Dates
January 1:
The lien date for the assessment of property on the assessment
roll is 12:01 AM on January 1 of each year. It is the time when
taxes for the following fiscal year (July 1 - June 30) become a
lien on property.
February 1:
Second installment of secured property taxes is due, delinquent after 5:00 PM on April 10.
February 15:
Deadline for filing Veterans, Homeowners, Church, Religious, Welfare Exemptions, Historical Aircraft and other institutional exemptions.
April 10:
Last day to pay second installment of annual secured property taxes without penalty.
June 30:
Delinquent accounts are transferred to delinquent tax roll and additional penalties added.
July 1:
Assessment Roll delivered by the Assessor to the Auditor-Controller.
July 2 - November 30:
Period during which the Clerk of the Board accepts petitions for Assessment Appeals Board hearings for the regular roll.
August 31:
Last day to pay unsecured taxes without penalty.
November 1:
First installment of secured property taxes is due, delinquent after 5:00 PM on December 10.
November 30:
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Last day to file an assessment appeal on a lien date assessment.
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Last day to request a Proposition 8 review of the assessment on the current tax bill.
December 10:
Last day to pay first installment of regular secured bill without penalty.