When Do Property Tax Bills Come Out in California? Key Dates and Deadlines

When Do Property Tax Bills Come Out in California? Key Dates and Deadlines

California Property Tax Calendar

When	What Happens	Your Action
January 1	Lien date (values assessed as of this date)	Ensure homeowner's exemption is filed
February 15	Homeowner's exemption filing deadline	File if you have not already
July-August	Assessment notices mailed	Review your assessed value
September 15	Assessment Appeals Board filing window opens	File appeal if overassessed
October	Tax bills mailed	Review the bill
November 30	Assessment Appeals Board filing window closes	Last day to file appeal
December 10	First installment due	Pay (10% penalty after this date)
April 10	Second installment due	Pay (10% penalty after this date)

Understanding California's Prop 13 System

California's property tax system is unique because of Proposition 13, passed in 1978. Under Prop 13:

• Your base year value is set when you purchase the property (or when new construction occurs)
• The assessed value can increase by no more than 2% per year from the base year value
• The tax rate is capped at 1% of assessed value, plus voter-approved bonds and assessments
• Reassessment to current market value only happens when the property changes ownership or new construction occurs

This means longtime homeowners often pay taxes on an assessed value far below current market value. But it also means that a recent purchase resets the base year value to the purchase price, which can result in a significant tax increase compared to the previous owner.

When to Appeal in California

There are two main reasons to appeal in California:

Reason 1: Assessment Exceeds Prop 13 Limits

If your assessed value increased by more than 2% from last year and you did not buy the property or do new construction, the assessor may have made an error. Check your notice carefully.

Reason 2: Prop 8 Decline in Value

Proposition 8 allows temporary reductions when your property's current market value drops below its Prop 13 factored base year value. If the housing market in your area has softened and your home is worth less than its assessed value, you can request a "decline in value" reduction.

Some counties proactively reduce values during market downturns. Others require you to file a formal appeal. Check with your county assessor.

How to File a California Assessment Appeal

1. Get the application. Available from your county clerk or assessor's website. Each county has its own form.
2. Complete the application. Include your property address, APN (Assessor's Parcel Number), current assessed value, and your opinion of value.
3. Attach evidence. Comparable sales, an independent appraisal, or other documentation supporting your opinion of value.
4. File between September 15 and November 30. File early for an earlier hearing date.
5. Attend the hearing. The three-person Assessment Appeals Board hears your case. Hearings may be scheduled 6-18 months after filing in large counties.

California Tax Bill Details

California property tax bills are mailed in October. The bill shows:

• Your assessed value (land + improvements)
• The 1% base tax rate
• Any voter-approved bonds and special assessments
• The total tax amount

California's effective tax rate averages about 0.71%, well below the national average. But with median home values over $700,000 in many areas, the dollar amount of property taxes is still substantial.

Payment Schedule

California taxes are paid in two installments:

• First installment: Due November 1, delinquent after December 10. A 10% penalty applies after December 10.
• Second installment: Due February 1, delinquent after April 10. A 10% penalty plus $10 cost applies after April 10.

California Homeowner's Exemption

California offers a homeowner's exemption that reduces your assessed value by $7,000. At a 1% base rate, that saves $70 per year. It is not much, but it is free money. File once and it remains in effect as long as you own and occupy the property.

The filing deadline is February 15 for the current fiscal year, but late filings are accepted through December 10 for a partial exemption for the current year.

Recent Changes Affecting California Homeowners

Proposition 19 (2021)

Prop 19 changed how property tax benefits transfer between family members. Previously, parents could transfer property to children without reassessment (Prop 58/193). Under Prop 19, parent-to-child transfers of non-primary residences are now reassessed. Primary residence transfers still receive some protection, but only up to the greater of the factored base year value or the market value at transfer plus $1 million.

If you inherited property, check whether Prop 19 affects your situation.

Frequently Asked Questions

Why did my assessment go up more than 2%?

The most common reasons: you purchased the property recently (reassessment to purchase price), new construction or additions were completed, or the assessor corrected a previous error. If none of these apply, the increase may be an error worth appealing.

How long does a California appeal take?

Expect 6-18 months from filing to hearing in large counties (Los Angeles, Orange, San Diego). Smaller counties may hear your case in 3-6 months. While waiting, you pay taxes at the current assessed value. If you win, you get a refund.

Can the appeals board raise my assessment?

Technically, yes. California is one of the few states where the Assessment Appeals Board can adjust your value in either direction. In practice, increases during appeals are very rare.

What is the supplemental tax bill?

When you buy a property or complete new construction, you may receive a supplemental tax bill for the difference between the old and new assessed value, prorated for the remaining portion of the fiscal year. This is a one-time catch-up bill, not a recurring charge.