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State Tax Profile for California

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POER's Irvine office represents clients' properties in the State of California.

 

If you have any questions or concerns about property taxes in this state, visit the locations page

for our local contact information or send us an email through our contact us page.

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 07/01 - 06/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Appeals Board
RE Rendition Required: No -- see note regarding PP rendition
PP Rendition Required: Yes -- Some California counties require filers to report
associated real estate cost information on the PP return
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates - real estate

Assessment Date: Jan 1  
Value Notices Issued: June - Aug  
Appeal Deadline:

Sept 15 or
Nov 30

 

 

The deadline will be either
Sept 15 or Nov 30, depending on whether the county assessor has elected to mail assessment notices by Aug 1st.

See listings in the section below. Note -- Some counties have begun charging a filing fee per application/parcel.
Tax Bills Issued: Oct  
Secured Tax Bills Due: Dec 10
Apr 10
1st half installment
2nd half installment
Unsecured Tax Bills Due: Aug 31 Or 60 days after issued
if after Aug 31

key tax dates - personal property

Assessment Date: Jan 1  
Tax Returns Due: May 7  
Appeal Deadline:

Sept 15 or
Nov 30

 

The deadline will be either
Sept 15 or Nov 30, depending on whether the county assessor has elected to mail assessment notices by Aug 1st.

See listings in the section below. Note -- Some counties have begun charging a filing fee per application/parcel.
Tax Bills Issued: June - AugĀ  Inventory exempt
Secured Tax Bills Due: Dec 10 
Apr 10 
1st half installment
2nd half installment (where it applies)
Unsecured Tax Bills Due: Aug 31 Or 60 days after issued
if after Aug 31

For 2017, of the 58 counties in California, only 9 have an appeal deadline of September 15. The other 49 counties have an appeal deadline of November 30. Below is the complete list.

September 15 Appeal Deadline

Alameda $50 filing fee per application/parcel San Luis Obispo $45 filing fee per application/parcel
Inyo - Santa Clara -
Kings $200 hearing deposit Sierra -
Placer $40 filing fee per application/parcel Ventura -
San Francisco

$60 filing fee per application/parcel + hearing fee* for properties over $250K.

 

* Hearing fees vary by assessed value:

$250K - $2 mil in value = $10

$2 mil - $10 mil in value = $100

$10 mil - $20 mil in value = $250

$20 mil - $50 mil in value = $400

$50 mil - $100mil in value = $600

Greater than $100mil in value = $1200

   

November 30 Appeal Deadline

Alpine $30 filing fee per application/parcel Nevada $30 filing fee per application/parcel
Amador $30 filing fee per application/parcel Orange -
Butte - Plumas $35 filing fee per application/parcel
Calaveras - Riverside $30 filing fee per application/parcel
Colusa - Sacramento $30 filing fee per application/parcel
Contra Costa $40 filing fee per application/parcel San Benito $45 filing fee per application/parcel
Del Norte - San Bernardino $45 filing fee per application/parcel
El Dorado $30 filing fee per application/parcel San Diego -
Fresno - San Joaquin $30 filing fee per application/parcel
Glenn - San Mateo $30 filing fee per application/parcel
Humboldt - Santa Barbara $65 filing fee per application/parcel
for parcels valued less than $30 million.
($1,000 per economic unit of $30 million or more)
Imperial $35 filing fee per application/parcel Santa Cruz $30 filing fee per application/parcel
Kern - Shasta -
Lake $100 filing fee per application/parcel Siskiyou -
Lassen - Solano $35 filing fee per application/parcel
Los Angeles - Sonoma $30 filing fee per application/parcel
Madera - Stanislaus $30 filing fee per application/parcel
Marin $50 filing fee per application/parcel Sutter -
Mariposa - Tehama -
Mendocino $55 filing fee per application/parcel Trinity -
Merced $30 filing fee per application/parcel Tulare $30 filing fee per application/parcel
Modoc $30 filing fee per application/parcel Tuolumne -
Mono $17.70 filing fee per application/parcel Yolo $45 filing fee per application/parcel
Monterey $40 filing fee per application/parcel Yuba $35 filing fee per application/parcel
Napa -