CALIFORNIA

For a list of filing dates by county in California for 2015, see the list below:

September 15 Appeal Deadline:

• Alameda ($50 filing fee per application/parcel)
• Inyo
• Kings ($200 hearing deposit)
• Orange
• Placer ($40 filing fee per application/parcel)
• San Francisco ($60 filing fee per application/parcel + hearing fee on props over $250K)
• San Luis Obispo
• Santa Clara
• Sierra
• Ventura

November 20 Appeal Deadline:

• Alpine ($30 filing fee per application/parcel)
• Amador
• Butte
• Calaveras
• Colusa
• Contra Costa ($40 filing fee per application/parcel)
• Del Norte
• El Dorado ($30 filing fee per application/parcel)
• Fresno
• Glenn
• Humboldt
• Imperial ($35 filing fee per application/parcel)
• Kern
• Lake
• Lassen
• Los Angeles
• Madera
• Marin ($50 filing fee per application/parcel)
• Mariposa
• Mencocino ($55 filing fee per application/parcel)
• Merced ($30 filing fee per application/parcel)
• Modoc ($30 filing fee per application/parcel)
• Mono ($26.75 filing fee per application/parcel)
• Monterey ($40 filing fee per application/parcel)
• Napa
• Nevada ($30 filing fee per application/parcel)
• Plumas ($35 filing fee per application/parcel)
• Riverside ($30 filing fee per application/parcel)
• Sacramento ($30 filing fee per application/parcel)
• San Benito ($45 filing fee per application/parcel)
• San Bernardino ($45 filing fee per application/parcel)
• San Diego
• San Joaquin ($30 filing fee per application/parcel)
• San Mateo ($30 filing fee per application/parcel)
• Santa Barbara ($30 filing fee per application/parcel for parcels valued less than $30 million) ($1,000 per economic unit of $30 million or more)
• Santa Cruz ($30 filing fee per application/parcel)
• Shasta
• Siskiyou
• Solano ($35 filing fee per application/parcel)
• Sonoma ($30 filing fee per application/parcel)
• Stanislaus ($30 filing fee per application/parcel)
• Sutter
• Tehama
• Trinity
• Tulare ($30 filing fee per application/parcel)
• Tuolume
• Yolo ($45 filing fee per application/parcel)
• Yuba ($25 filing fee per application/parcel)

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
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

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: June-Aug
Appeal Deadline: Sept 15 or Nov 30        Depending on whether county assessor elected to mail assessment notices by Aug 1st
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

Key Tax Dates – Personal Property

Assessment Date: Jan 1
Tax Returns Due: May 7
Appeal Deadline: Sept 15 or Nov 30
Tax Bills Issued: June-Aug                           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

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.