| QUICK FACTS |
| State |
California (CA) |
| Property Tax Appeal Deadline |
Sept. 15. or Nov. 30 for the regular year. For supplemental or escape assessment, file within 60 days of tax bill or notice. |
| Taxable Property |
Real Estate, Personal Property,State Assessed |
| Average Tax Rate |
1.02 |
| Largest Metro Area(s) |
| METRO AREA |
PRIMARY TAX ASSESSORS |
| Los Angeles |
Los Angeles County
Orange County
San Bernadino County
Riverside County |
| Sacramento |
Sacramento County |
| San Diego |
San Diego County |
| San Francisco |
San Francisco County
Contra Costa County
Alameda County
San Jose County |
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Governing Law for Property Tax
State R & T codeAdministrative Property Tax Appeal Procedure
File application with county assessment appeals board by Sept. 15 or Nov. 30 for the regular year. For supplemental or escape assessment file within 60 days of tax bill or notice.Property Tax Litigation Procedure
Assessment Appeal Board decision is final. For legal issues (not value) a law suit can be filed. First step in that is filing a Claim for Refund with the county.Tax Bill Procedure
Secured first installemnt due Dec. 10 & second installment on April 10. Unsecured due August 31. No discount for early payment,delinquestpayment is 10%, then interest
| TAX INFORMATION |
| State |
California (CA) |
| Tax Year |
July 1 to June 30 |
| Tax Assessment Date |
January 1 |
| Exempt |
Application software/inventory |
| Valuation Basis |
Market and Prop. 13 |
| Rendition Date |
April 1 |
| Late Rendition Penalty |
10% penalty then interest of 1.5% per month after June 30 |
| Rendition Format |
571L form |
| Proposed Value Notice |
Some counties send notices-others use tax bill |
| Protest Steps |
see appeal procedure |
| Valuation By |
County Assessor |
| Reviewed By |
Assessor |
| Suit Filed With |
Superior Court for legal, remanded back to county board for valuation decision. |
| Assessment Ratio |
100% |
| Taxing Units |
General Tax Levy All Agencies 1% Then voted indebtedness |
| Taxbill Mailed |
July for unsecured/October for secured |
| Taxes Due |
Unsecured 8/31- Secured 12/10 & 4/10 |
| Tax Consultant Requirements |
Agent authorization |
| Agent Appointment |
Appeal application/letter/county specific form |
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