IMPORTANT DATES FOR HOMEOWNERS

January

January 1

Taxes become a lien on all taxable property at 12:01 AM.

First day to file affidavits and claims for exemptions for real property.

First day to file application for "decline-in-value" reassessment (Proposition 8).

February

February 1

Second installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on April 10).

February 15

Deadline for timely filing of affidavits and claims for exemptions (late after 5:00 PM; a postmark before midnight is considered timely) for real property, including Veterans' and Disabled Veterans'. 

Last day to file for the Homeowners' Exemption claim (late after 5:00 PM; a postmark before midnight is considered timely) to receive the maximum exemption ($7,000 of assessed value).

April

April 10

SECOND INSTALLMENT¹ OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).

Annual payment on the Installment Plan of Redemption is due.

May

May 15 - December 10

Period for filing affidavit and claim for property tax postponement with State Controller.

June

June 1

Mailing of delinquent tax bills for current year and supplemental.

June 30

Last day of the property tax year (fiscal year).

DELINQUENT property becomes TAX DEFAULTED for nonpayment of taxes and is subject to the power of sale five (5) years hence if delinquent taxes are not fully paid. Last day (prior to 5:00 PM) to open an installment plan of redemption on those parcels in their fifth year of delinquency.

July

July 1

First day of the property tax year (fiscal year).

First day affidavit and claim for homeowner or renters assistance may be filed with State Franchise Tax Board.

July 2

First day to file an Assessment Appeal application for equalization of assessment.

September

(Fourth Monday)

Assessment Appeals hearings commence.

October

October 1

Beginning day of annual secured tax bill mailing (by Treasurer and Tax Collector).

October 15

Last day affidavit and claim for homeowner or renters assistance may be filed (late after 5:00 PM) with State Franchise Tax Board.

October 31

Last day of annual secured tax bill mailing (by Treasurer and Tax Collector).

November

November 1

The first installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on December 10).

November 30

LAST DAY TO FILE ASSESSMENT APPEAL APPLICATION FOR REDUCTION OF ASSESSMENT MADE IN REGULAR PERIOD IN LOS ANGELES COUNTY.

December

December 10

FIRST INSTALLMENT¹ OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).

Last day to file late Homeowners' Exemption to receive 80% of the exemption.

Last day to file late Veterans' Exemption to receive 80% of the exemption.

Last day to file late Disabled Veterans' Exemption to receive 90% of the exemption.

Last day to terminate Homeowners', Veterans', and Disabled Veterans' exemptions.

Last day to file for postponement of taxes with State Controller.

December 31

Last day to file application for "decline-in-value" reassessment (Proposition 8) with our office. This should be done if you feel the market value of your property is below your Proposition 13 value.