California Tax Data

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Important Tax Dates •

	January Delinquent notices are mailed out for any unpaid first installment secured property taxes			January 1 Lien Date - date for valuation, date taxes attach to property as a lien; applies as of 12:01 a.m.
	February 1 Second installment secured property taxes due (delinquent 4/10)			March 1 Exempt entities; first day to file affidavit and claim for exemption (delinquent 5 p.m. on March 15)
	March 15 Exempt entities; affidavits and claim forms due			April 10 Second installment secured property taxes delinquent. A 10% penalty plus $10.00 cost is added as of 5:00 p.m.*
	May Delinquent notices are mailed out for any unpaid, regular secured property taxes			June 30 End of fiscal year

July 1

Beginning of fiscal year

Assessor completes local roll and delivers to Auditor

Delinquent secured and supplemental taxes are transferred to delinquent tax roll and additional penalties

add at 1 1/2% per month on any unpaid tax amounts, plus $15.00 redemption fee

July 2 - Sept 15

Assessment Appeals filing period for regular-period assessments; Most other assessments must be appealed 60 days after notice

Sept 15

Last day to file assessment appeals

	October Original secured property tax bills are mailed out			Nov 1 First installment secured property taxes due (delinquent 12/10)
	Dec 10 First installment secured property taxes delinquent. A 10% penalty is added as of 5:00 p.m. (*)

* If delinquent date falls on a weekend or holiday, the delinquent date is the next business day.