AssessCheck

California Property Tax Deadlines

California has one statewide filing rhythm — the window opens July 2 — and one point of real local variation: when it closes. Everything else on this page is a rule tied to an event (a notice, a hearing date, a decision), which is why the dates that control are the ones your county publishes and the ones printed on your own documents.

The lien date — January 1

The lien of taxes attaches to all taxable property on January 1 at 12:01 a.m., and the property's value for the year is determined as of that lien date — including the Proposition 8 comparison of market value against the factored base year value.

Stated date: January 1 · Basis: fixed date

Filing an application for changed assessment

Filing an application for changed assessment opens July 2. The last day is September 15 in counties where the assessor sent value notices by August 1 to all assessees of real property on the secured roll; in all other counties the filing period runs through November 30 (the state calendar lists December 1 for 2026 where that applies). The filing period is also extended in certain circumstances when a taxpayer does not receive timely notice of assessment — the date your clerk of the board publishes for your county is the operative one.

Anchor: whether your county assessor provided value notices to all secured-roll assessees by August 1 (and, where relevant, whether you received timely notice) · Basis: rule tied to an event

Value notices (why your deadline depends on your county)

By April 1 the county assessor notifies the clerk of the county appeals board and the tax collector whether the notice of assessed value will be sent to all assessees by August 2. California does not send a value notice to every owner every year — your county's answer to that question is what sets the filing deadline, so ask your assessor for your assessed value if you did not receive a notice.

Anchor: the county assessor's April 1 determination · Basis: rule tied to an event

Hearing scheduling

Notice of the hearing date is mailed to the applicant at least 45 days before the hearing. The law allows up to two years to resolve an application; if your application is not heard within two years, your opinion of value may temporarily become the taxable value of the property until the board hears and decides the case.

Anchor: your scheduled hearing date · Basis: rule tied to an event

Exchange of information

Either party may request an exchange of information. The request must be made at least 30 days before the hearing, with the requestor including their opinion of value and supporting data; the other party must respond at least 15 days before the hearing. Where an exchange has occurred, the evidence at the hearing is largely restricted to what was exchanged. If the assessed value is more than $100,000 the assessor may itself request the exchange of information from the applicant.

Anchor: your scheduled hearing date · Basis: rule tied to an event

Paying your taxes

The first installment of secured property taxes is due November 1 and becomes delinquent December 10 at 5 p.m. The second installment is due February 1 and becomes delinquent April 10 at 5 p.m. If the delinquency date falls on a weekend or holiday, the delinquency is postponed to the next business day.

Stated date: November 1 / December 10 (delinquent) · February 1 / April 10 (delinquent) · Basis: fixed date

Paying while an appeal is pending

You must pay your property taxes on time even while an appeal is pending. Failing to pay produces penalties and interest regardless of the outcome; if you are granted a reduction, you receive a refund with interest.

Anchor: the ordinary installment delinquency dates · Basis: rule tied to an event

Exemption claims

February 15 is the last day to timely file a claim for the homeowners' exemption or the disabled veterans' exemption. December 10 is the last day to file a LATE homeowners' exemption claim. (The dollar amount of each exemption is not published by this site — it is stated by your county assessor and on your tax bill.)

Stated date: February 15 (timely) / December 10 (late homeowners' claim) · Basis: fixed date

After the board decides

The appeals board's decision is final. A challenge to that decision must be filed in the superior court of the county within six months of the decision on your application.

Anchor: the date of the appeals board's decision · Basis: rule tied to an event

Worked example (illustrative)

Illustrative dates only. The dates that control are the ones your county publishes and the ones your assessor sends you.

  1. January 1: the lien date. Your value is set as of this date, including the Proposition 8 comparison between market value and your factored base year value.
  2. April 1: your assessor tells the county whether value notices will go out by August 2 — which decides whether your filing deadline is the September one or the November/December one.
  3. July 2: the window opens for everyone. This is also when decline-in-value filings can be made.
  4. At least 30 days before your hearing: the last good moment to request an exchange of information with the assessor.
  5. November 1 / February 1: the two tax installments, due whether or not an appeal is pending.

What this tells you: the only date you must look up locally is the closing date of the filing window; the rest is either a fixed statewide date or a rule anchored to an event you will be told about.

What it does not tell you: your county’s fee schedule, its hearing practices, or whether a hearing officer or the full board will decide your application.

Where the process fits

Sources