Los Angeles County Assessor's Office - Important Dates for Homeowners

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Sat, Nov 7, 2009

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec

January

January 1

Taxes become a lien on all taxable property at 12:01 AM.

First day to file affidavits and claims for exemptions for real property.

First day to file application for "decline-in-value" reassessment (Proposition 8).

February
February 1
Second installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on April 10).
February 15
	Deadline for timely filing of affidavits and claims for exemptions (late after 5:00 PM; a postmark before midnight is considered timely) for real property, including Veterans' and Disabled Veterans'.
	Last day to file for the Homeowners' Exemption claim (late after 5:00 PM; a postmark before midnight is considered timely) to receive the maximum exemption ($7,000 of assessed value).

April
April 10
	SECOND INSTALLMENT¹ OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).
	Annual payment on the Installment Plan of Redemption is due.

May
May 15 - December 10
	Period for filing affidavit and claim for property tax postponement with State Controller.

June
June 1
Mailing of delinquent tax bills for current year and supplementals.
June 30
	Last day of the property tax year (fiscal year).
	DELINQUENT property becomes TAX DEFAULTED for nonpayment of taxes. If delinquent taxes are not paid in full, the property is subject to the power of sale after five (5) years for residential property, and after three (3) years for non-residential commercial property. Last day (prior to 5:00 PM) to open an installment plan of redemption on those parcels in their fifth year of delinquency.

July
July 1
	First day of the property tax year (fiscal year).
	First day affidavit and claim for homeowner or renters assistance may be filed with State Franchise Tax Board.
July 2
	First day to file an Assessment Appeal application for equalization of assessment.

September
(Fourth Monday)
Assessment Appeals hearings commence.

October
October 1
Beginning day of annual secured tax bill mailing (by Treasurer and Tax Collector).
October 15
	Last day affidavit and claim for homeowner or renters assistance may be filed (late after 5:00 PM) with State Franchise Tax Board.
October 31
	Last day of annual secured tax bill mailing (by Treasurer and Tax Collector).

November
November 1
	The first installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on December 10).
November 30
	LAST DAY TO FILE ASSESSMENT APPEAL APPLICATION FOR REDUCTION OF ASSESSMENT MADE IN REGULAR PERIOD IN LOS ANGELES COUNTY.

December
December 10
FIRST INSTALLMENT¹ OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).
Last day to file late Homeowners' Exemption to receive 80% of the exemption.
Last day to file late Veterans' Exemption to receive 80% of the exemption.
Last day to file late Disabled Veterans' Exemption to receive 90% of the exemption.
Last day to terminate Homeowners', Veterans', and Disabled Veterans' exemptions.
Last day to file for postponement of taxes with State Controller.
December 31
	Last day to file application for "decline-in-value" reassessment (Proposition 8) with our office. This should be done if you feel the market value of your property is below your Proposition 13 value.

¹The property tax year (fiscal year) runs from July 1 to June 30. Property is taxed as of January 1 for payment in the following fiscal year.