Assessment Appeal Dates & Deadlines
Important Dates and Deadlines for Property Owners
January 1 - The lien date for the assessment of property on the assessment roll is 12:01 AM, on January 1 of each year.
February 15 - Legal deadline to file timely exemption claims for homeowner, veteran, disabled veteran, cemetery, church, college, and welfare exemptions.
April 1 - Deadline to file Business Property Statements.
April 10 - Last day to pay second installment of secured property taxes without penalty.
July 1 - Assessment Roll delivered to the County Controller.
August 31 - Last day to pay unsecured taxes without penalty.
July 2 - September 16 - Regular Filing Period – Timeframe for filing application appealing the Regular Assessment with the Clerk of the Assessment Appeals Board. Applications may include but are not necessarily limited to Decline in Value, Base Year Value, Personal Property, and Penalty Assessment appeals.
December 10 - Last day to pay first installment of secured property taxes without penalty, and deadline to file a late exemption for homeowners and veterans.
Related Links
- Current Hearing Calendar
- Local Rules
- Glossary of Terms
- Office of the Assessor
- Assessor's Property Owner's Guide to Proposition 8
- Office of the Tax Collector
- Frequently Asked Questions (FAQs)
- CA Code of Regulations, Title 18, Chapter 1, Subchapter 3, Article 1
- CA State Board of Equalization
- CA State Board of Equalization Assessment Appeals Manual
- CA State Tax Board of Equalization Property Tax Rules
- CA State Board of Equalization Publication 29 (California Property Tax, An Overview)
- CA State Board of Equalization Publication 30 (Residential Property Assessment Appeals)
- CA State Board of Equalization 'Your Assessment Appeal' Video