State Tax Profile for California
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POER's Irvine office represents clients' properties in the State of California.
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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 |
| Non-Disclosure State? | No |
| Real Estate Taxable? | Yes |
| Personal Property Taxable? | Yes |
| Inventory Taxable? | No |
key tax dates - real estate
| Assessment Date: | Jan 1 | |
|---|---|---|
| Value Notices Issued: | Jun - Aug | |
| Appeal Deadline: | Sep 15 or
|
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: | Sep 15 or
|
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: | Jun - Aug | 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 2020, of the 58 counties in California, only 10 have an appeal deadline of September 15. The other 48 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 | $47 filing fee per application/parcel |
|---|---|---|---|
| Alpine | $30 filing fee per application/parcel | Santa Clara | - |
| Inyo | - | Sierra | - |
| Kings | $200 hearing deposit | Ventura | - |
| Placer | $40 filing fee per application/parcel | ||
| 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
| Amador | $30 filing fee per application/parcel | Nevada | $30 filing fee per application/parcel |
|---|---|---|---|
| Butte | $30 filing fee per application/parcel | Orange | - |
| Calaveras | - | Plumas | $35 filing fee per application/parcel |
| Colusa | - | Riverside | $30 filing fee per application/parcel |
| Contra Costa | $40 filing fee per application/parcel | Sacramento | $30 filing fee per application/parcel |
| Del Norte | - | San Benito | $45 filing fee per application/parcel |
| El Dorado | $30 filing fee per application/parcel | San Bernardino | $45 filing fee per application/parcel |
| Fresno | $86 filing fee per application/parcel | San Diego | - |
| Glenn | - | San Joaquin | $30 filing fee per application/parcel |
| Humboldt | - | San Mateo | $30 filing fee per application/parcel |
| Imperial | $35 filing fee per application/parcel | 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) |
| Kern | - | Santa Cruz | $30 filing fee per application/parcel |
| Lake | $100 filing fee per application/parcel | Shasta | - |
| Lassen | - | Siskiyou | - |
| Los Angeles | - | Solano | $35 filing fee per application/parcel |
| Madera | $200 filing fee per application/parcel | Sonoma | $30 filing fee per application/parcel |
| Marin | $50 filing fee per application/parcel | Stanislaus | $30 filing fee per application/parcel |
| Mariposa | - | Sutter | - |
| Mendocino | $55 filing fee per application/parcel | Tehama | - |
| Merced | $30 filing fee per application/parcel | Trinity | - |
| Modoc | $30 filing fee per application/parcel | Tulare | $30 filing fee per application/parcel |
| Mono | $17.70 filing fee per application/parcel | Tuolumne | - |
| Monterey | $40 filing fee per application/parcel | Yolo | $45 filing fee per application/parcel |
| Napa | $50 filing fee per application/parcel | Yuba | $35 filing fee per application/parcel |
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