Important Dates

January 1, 12:01 a.m.
Lien Date; the time when taxes become a lien on property and when property is valued for tax purposes. Property is assessed to the person/entity owning, claiming, possessing, or controlling it on January 1.

February 15
Exemption Filing Deadline; last day to timely file

April 10
Last day to pay second installment of secured taxes without penalty

May 7
Last day to timely file property statement without penalty

May 16 – August 31
Filing period for Senior Citizens Tax Assistance

July 1
County assessors deliver completed assessment roll to the county auditor

July 2 – November 30
Filing period with clerk of County Board of Supervisors for reduction in assessed value (Note: final filing date is for San Joaquin County. If you have property in another county, check with them for their final date to file.)

On or before August 1 Unsecured tax bills mailed, reflects lien date value

August 1
Last day to file for Aircraft of Historical Significance Exemption to receive 80% of exemption

August 31
Last day to pay unsecured taxes without penalty

On or before November 1 Secured tax bills mailed, reflects lien date value

December 10
Last day to pay first installment of secured taxes without penalty

Last day to file for homeowners’, veterans’, and disabled veterans’ exemption to receive 80 percent of exemption

December 31
Last day to file for other exemptions to receive 90 percent of exemption