California

The POER Office that Represents California is:

Marvin F. Poer and Company
18818 Teller Avenue, Suite 277
Irvine, CA 92612-1680
(949) 757-0991 (949) 757-1487 (Fax)

Managing Consultant:
Mr. Scott Donald - Vice President

State Characteristics
Assessment Ratio:	100%
Fiscal Tax Year:	07/01 - 6/30
Valuation Authority:	County
Collection Authority:	County
Level One Appeal Name:	County Appeals Board
RE Rendition Required:	No -- see note regarding PP rendition
PP Rendition Required:	Yes
	Some California counties require filers to report associated real estate cost information on the PP return
Consultant Certification or Licensing:	Not Required
Real Estate Taxable?	Yes
Personal Property Taxable?	Yes
Inventory Taxable?	No

Real Estate

RE Assessment Date:

Jan 1

RE Value Notices Issued:

June - Aug

RE Appeal Deadline:

Nov 30 - Except for the counties listed below which have a deadline of Sept 15:

RE Tax Bills Issued:

Oct

RE Secured Tax Bills Due:

Dec 10 - 1^st half installment
Apr 10 - 2^nd half installment

RE Unsecured Tax Bills Due:

Aug 31 - Or 60 days after issued if after 8/31

Personal Property
PP Assessment Date:	Jan 1
PP Tax Returns Due:	May 7
PP Tax Bills Issued:	June - Aug - Inventory exempt
PP Secured Tax Bills Due:	Dec 10 - 1^st half installment Apr 10 - 2^nd half installment
PP Unsecured Tax Bills Due:	Aug 31 - Or 60 days after issued if after 8/31