California

CALIFORNIA

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.

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