Taxes -
Property Tax Year Calendar
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 ($7,000 assessment).
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 ($5,600).
DECEMBER 10
- First installment of real property taxes delinquent after 5:00 PM.
For complete information on property taxes - Visit the Los Angeles County Property Tax Portal:
