Fiscal tax year runs from July 1 to June 30

JANUARY 1

• California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 AM on January 1 (tax lien date).
• Proposition 8 "decline-in-value" occurs when the current market value of your property is less than the assessed value as of January 1 (deadline to file is November 30).
• Filing business personal property statement opens (BOE541-L), deadline April 1.

FEBRUARY 1

• Second installment of real estate taxes is due, delinquent after 5:00 PM on April 10.

FEBRUARY 15

• Deadline for filing homeowners' exemption claim.

MARCH 1

• Annual mailing of personal property tax bills begins.

APRIL 10

• Second installment of real property taxes becomes delinquent after 5:00 PM.

JUNE 1

• Mailing of delinquent tax bills for current year and supplemental assessments.

JUNE 30

• Last day of the property tax year (Fiscal Year).

JULY 1

• First day of the property tax year (Fiscal Year).
• Agencies begin to submit direct assessment charges for new tax year.

JULY 2

• First day to file Assessment Appeal applications for equalization of assessment.

AUGUST 31

• Last day to pay unsecured taxes without penalty before 5:00 PM.
• Final day to accept direct assessment corrections.

OCTOBER 1

• Beginning day of the annual secured tax bill mailing.

OCTOBER 31

• Last day of annual secured mailing.

NOVEMBER 1

• First installment of real property taxes is due.

NOVEMBER 30

• Last day to file Proposition 8 "decline-in-value" application (Proposition 8).
• Last day to file an Assessment Appeal application for equalization of assessment.

DECEMBER 1 

• Last day to file the homeowners' exemption claim with the Assessor to receive 80% of the exemption.

DECEMBER 10

• First installment of real property taxes delinquent after 5:00 PM.