Important Dates to Know When Addressing California Property Tax Issues

 Posted on February 21, 2023 in Property Taxes

California property taxes can be complex and challenging to understand. While the laws regarding property taxes apply statewide, the ways these issues are handled can differ from county to county. Understanding the specific requirements that apply to property owners can be difficult, and failure to follow the correct procedures could result in penalties. To address issues related to property tax assessments, payment of taxes that are due, and other related concerns, property owners will need to be aware of important dates and deadlines that apply throughout the year.

Dates Related to Property Taxes

• January 1: Lien Date - Anyone who owns taxable property on this date will be liable for the taxes that apply to that property. Property taxes are generally calculated as 1 percent of the assessed value of the property on the lien date.

• January 18: Homeowners' Exemption Claim Form - Certain owner-occupied homes will qualify for a $7,000 exemption toward the taxable value of the property, and this exemption can be claimed by making a one-time filing with the county assessor. Assessors are required to mail claim forms for the homeowners' exemption to new property owners by this date.

• February 10: Property Tax Postponement Claims - Senior citizens and people who are disabled or blind may be able to request a postponement under the State Controller’s Property Tax Postponement Program. Postponement claims must be filed by this date.

• February 15: Homeowners' or Disabled Veterans' Exemption Claims - Property owners who wish to claim these exemptions must file the appropriate affidavit and claim forms with their county assessor by this date.

• April 1: Property Statement Filing - Property owners, including homeowners and businesses that own qualifying personal property, must file a property statement if they receive a request from their county assessor or if they own property worth at least $100,000. The property statement is due on this date.

• May 7: Business Property Statements - While businesses are generally required to file statements of personal property by April 1, this is the last day that these statements can be filed without incurring a penalty.

• July 1: Local Assessment Roll - County assessors are required to complete and submit local assessments by this date.

• July 1: Unpaid Taxes - Any unpaid property taxes are considered to be in default as of this date.

• July 1 - September 15: Property Tax Assessment Appeals - Property owners can appeal the assessed value of their properties during this window and file an application for a reduction of assessment.

• August 1 - Unsecured Roll Taxes - Property tax bills for unsecured property, which includes personal property, equipment, fixtures, vehicles, boats, and aircraft, will be sent on this date. If these taxes are not paid by August 31, they will be considered delinquent.

• November 1: Secured Roll Taxes - Property tax bills for secured property, which generally includes real estate or other property that cannot be moved, will be sent on this date. The first installment for these taxes becomes due on November 1, and it will be delinquent if it is not paid by December 10. The second installment becomes due on February 1 of the following year, and it will be delinquent if it is not paid by April 10.

• December 10: Property Tax Deferment - Senior citizens and people with disabilities may qualify for deferment of taxes under the County Deferred Property Tax Program. Claims for deferment of property taxes must be filed by this date.

Contact Our San Jose, CA Property Tax Lawyer

While these are the most important dates that property owners will need to be aware of, there are a variety of other dates that may apply to assessments, appeals, tax bills, and forms that must be filed. If you have any questions about property taxes, John D. Teter Law Offices can make sure you understand the requirements you will need to meet and the steps you may be able to take to reduce the taxes you owe. To schedule a consultation, contact our San Jose property tax assessment and appeal attorney at 408-866-1810.

Sources:

https://www.boe.ca.gov/proptaxes/calendar.htm

https://www.taxes.ca.gov/Other_Taxes_and_Fees/Important_Dates/CTSC_BOE_2018.html

https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf