America's Property Tax Advisor

POER's Irvine office represents clients' properties in the State of California.

 

This information is deemed to be a reliable calendar of specific property tax event dates that are updated quarterly and throughout the year as changes are known. However, it is not guaranteed and some dates and/or jurisdictions are not listed.

 

For POER's local office contact information for this state, visit our locations page.

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STATE CHARACTERISTICS
Assessment Ratio: 100%

Fiscal Tax Year:

07/01 - 06/30

Valuation Authority:

County

Collection Authority: County
Level One Appeal Name: County Appeals Board
Consultant Certification/Licensing:

Not Required

Real Estate Taxable? Yes

RE Rendition Required:

No -- see PP rendition note

Non-Disclosure State?

No

Personal Property Taxable? Yes
PP Rendition Required: Yes -- some counties require RE cost information on the PP return
Inventory Taxable? No
key tax dates

REAL ESTATE

Assessment Date: Jan 1  
Value Notices Issued: Jun - Aug  
Appeal Deadline:

Sep 15 or
Nov 30

 

 

Depending on whether the county assessor has elected to mail assessment notices by Aug 1st.

See listings in the section below. Note -- Some counties have begun charging an appeal filing fee.
Tax Bills Issued: Oct  
Secured Tax Bills
Due:
Dec 10
1st half installment
Apr 10 2nd half installment
Unsecured Tax Bills Due: Aug 31 Or 60 days after issued
if after Aug 31

pERSONAL PROPERTY

Assessment Date: Jan 1  
Tax Returns Due: May 7  
Appeal Deadline:

Sep 15 or
Nov 30

 

Depending on whether the county assessor has elected to mail assessment notices by Aug 1st.

See listings in the section below. Note -- Some counties have begun charging an appeal filing fee.
Tax Bills Issued: Jun - AugĀ  Inventory exempt
Secured Tax Bills
Due:
Dec 10 
1st half installment
Apr 10  2nd half installment (where it applies)
Unsecured Tax Bills Due: Aug 31 Or 60 days after issued
if after Aug 31
appeal deadlines

For 2021, of the 58 counties in California, only 10 have an appeal deadline of September 15. The other 48 counties have an appeal deadline of November 30. Below is the complete list.

SEPTEMBER 15 APPEAL DEADLINE:

Alameda $50 filing fee per application/parcel   San Luis Obispo $47 filing fee per application/parcel
Alpine $30 filing fee per application/parcel   Santa Clara -
Inyo -   Sierra -
Kings $200 hearing deposit   Ventura -
Placer $40 filing fee per application/parcel      
San Francisco

$60 filing fee per application/parcel + hearing fee* for properties over $250K.

 

* Hearing fees vary by assessed value:

$250K - $2 mil in value = $10

$2 mil - $10 mil in value = $100

$10 mil - $20 mil in value = $250

$20 mil - $50 mil in value = $400

$50 mil - $100mil in value = $600

Greater than $100mil in value = $1200

     

nOVEMBER 30 APPEAL DEADLINE:

Amador $30 filing fee per application/parcel   Nevada $30 filing fee per application/parcel
Butte $30 filing fee per application/parcel   Orange -
Calaveras -   Plumas $35 filing fee per application/parcel
Colusa -   Riverside $30 filing fee per application/parcel
Contra Costa $40 filing fee per application/parcel   Sacramento $30 filing fee per application/parcel
Del Norte -   San Benito $45 filing fee per application/parcel
El Dorado $30 filing fee per application/parcel   San Bernardino $45 filing fee per application/parcel
Fresno $86 filing fee per application/parcel   San Diego -
Glenn -   San Joaquin $30 filing fee per application/parcel
Humboldt -   San Mateo $30 filing fee per application/parcel
Imperial $35 filing fee per application/parcel   Santa Barbara $65 filing fee per application/parcel for parcels
valued less than $30 million. ($1,000 per economic unit of $30 million or more)
Kern -   Santa Cruz $30 filing fee per application/parcel
Lake $100 filing fee per application/parcel   Shasta -
Lassen -   Siskiyou -
Los Angeles -   Solano $35 filing fee per application/parcel
Madera $200 filing fee per application/parcel   Sonoma $30 filing fee per application/parcel
Marin $50 filing fee per application/parcel   Stanislaus $30 filing fee per application/parcel
Mariposa -   Sutter -
Mendocino $55 filing fee per application/parcel   Tehama -
Merced $30 filing fee per application/parcel   Trinity -
Modoc $30 filing fee per application/parcel   Tulare $30 filing fee per application/parcel
Mono $17.70 filing fee per application/parcel   Tuolumne -
Monterey $40 filing fee per application/parcel   Yolo $45 filing fee per application/parcel
Napa $50 filing fee per application/parcel   Yuba $35 filing fee per application/parcel