Property Tax Function Important Dates

January 2023

January 1: Lien date for all taxable property.

January 3: First day to file claim for homeowners’ or disabled veterans’ exemption.

January 3: First day to file the Business Property Statement, if required or requested, with your county assessor (last day to file without penalty is May 9).

February 2023

February 1: Second installment of taxes for property assessed on the secured roll is due and payable.

February 10: Last day to file a claim for postponement of property taxes under the State Controller’s Property Tax Postponement Program.

February 15: Last day to timely file claim for homeowners' or disabled veterans’ exemption.

April 2023

April 3: Business property statements are due.

April 10: Second installment of taxes for property assessed on the secured roll must be paid by 5 p.m. or close of business, whichever is later, to avoid a late penalty.

May 2023

May 8: Last day to file the business property statement without penalty.

July 2023

July 3: First day for property owners to appeal the value of their property appearing on the regular assessment roll by filing an application for changed assessment with the clerk of the county board of supervisors or county assessment appeals board.

Note: The time period for filing an application is extended under certain circumstances if the taxpayer does not receive timely notice of assessment.

August 2023

August 1: Taxes due for property assessed on the unsecured roll due and payable.

August 31: Taxes for property assessed on the unsecured roll must be paid by 5 p.m. or close of business, whichever is later, to avoid a late penalty.

September 2023

September 15: Last day to file an application for changed assessment with the clerk of the board or assessment appeals board. The regular appeal filing period runs from July 2 through September 15 in counties where the assessor has provided value notices by August 1 to all assesses of real property on the secured roll. In all other counties, the filing period runs through November 30.

Note: Even where the assessor has provided such notices generally, the time period for filing an application is extended under certain circumstances if the taxpayer does not receive timely notice of assessment.

November 2023

November 1: First installment of taxes for all property assessed on the secured roll is due.

November 30: Last day to file an application for changed assessment in counties where the assessor does not provide value notices by August 1 to all assesses of real property on the secured roll.

December 2023

December 11: First installment of taxes for property assessed on the secured roll must be paid by 5 p.m. or close of business, whichever is later, to avoid a late penalty.

December 11: Last day to file late claim for homeowners’ or disabled veterans’ exemption.

December 11: Last day to pay annual tax on private railroad cars without late penalty.