Property Tax Due Dates in California

California property taxes are governed by Proposition 13, passed in 1978, which fundamentally shaped how property is assessed in the state. Under Prop 13, property is assessed at its purchase price (fair market value at time of sale), and annual increases in assessed value are capped at 2% per year or the rate of inflation, whichever is lower. Long-term homeowners often pay taxes on a fraction of their home's current market value. Property taxes in California are administered at the county level. The county assessor determines property values, the county auditor-controller calculates the tax amounts, and the county tax collector bills and collects. Tax rates are set at 1% of assessed value by Proposition 13, plus additional voter-approved bonds and assessments that typically bring the total to 1.1–1.6% depending on location.

California property taxes are split into two equal installments: First installment: Due November 1, delinquent after December 10 (10% penalty) Second installment: Due February 1, delinquent after April 10 (10% penalty + $10 cost) If a delinquency date falls on a weekend or holiday, the deadline extends to the next business day. A useful rule of thumb: if you pay by December 10, you are fine for the first half; if you pay by April 10, you are fine for the second half. Most counties offer online payment through the county tax collector's website. You can also pay by mail (must be postmarked by the deadline), in person, or by phone. Note: Supplemental tax bills are issued separately when property changes ownership or new construction is completed. These are in addition to your regular annual tax bill and are due approximately 30 days after the bill date.

California offers several exemptions to reduce property tax liability: Homeowners' Exemption — Owner-occupied primary residences receive a $7,000 reduction in assessed value. File once with your county assessor; it renews automatically as long as you remain the owner-occupant. Disabled Veterans' Exemption — Veterans with 100% service-connected disability (or their surviving spouses) may qualify for a significant exemption. The low-income exemption covers over $241,000 of assessed value (2024 figures, adjusted annually). Proposition 19 — Allows homeowners 55 or older, severely disabled people, and disaster victims to transfer their current assessed value (property tax base) when purchasing a new home anywhere in California. This is a major benefit for seniors who want to downsize or relocate within the state. Property Tax Postponement — The California State Controller's Office offers a program allowing eligible seniors (62+), blind, or disabled homeowners with qualifying income to defer current-year property taxes (with interest) until the home is sold.

If you believe your property's assessed value is incorrect, you can appeal to your county's Assessment Appeals Board. Deadline: You typically have until November 30 to file an appeal for the current tax year. Some counties set a September 15 deadline — check with your county assessor's office to confirm. Grounds for appeal: The assessed value exceeds the property's current market value (a "decline in value" appeal), or there was an error in the assessment such as an incorrect property description or calculation error. Evidence: Gather comparable recent sales (comps) in your neighborhood, a recent independent appraisal, or documentation of damage or issues that reduce the property's value. Note: Prop 13's base year value can only be challenged within four years of the original assessment date. Annual appeals are typically for cases where current market value has fallen below the assessed (base year) value.