Important Dates for Apartment & Business Owners

Personal Property

JANUARY 1
  • Taxes become a lien on all taxable property at 12:01 AM.
  • First day to file affidavits and claims for exemptions for personal and real property.
  • First day to file business personal property statements. (Persons owning $100,000 or more in taxable personal property must file a statement with the Assessor between this date and May 7, the legal deadline for filing statements.
  • Unsecured property tax is DUE and payable to the Treasure and Tax Collector. However bills are generally mailed March 1 through June 30 and become DELINQUENT after August 31.
JANUARY 15
  • Last day to file airport operators report with Assessor.

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 personal and real property including:
    • Cemeteries
    • Colleges
    • Church and Religious
    • Exhibitors
    • Museums
    • Owners of Historical Aircraft
    • Owners of Historical Wooden Vessels
    • Public Libraries
    • Public Schools
    • Welfare

MARCH 1
  • Annual mailing of personal property tax bills begins (by Treasurer and Tax Collector).

APRIL 1

Due date for filing:

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.

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.


MAY 7
  • LAST DAY TO FILE PERSONAL PROPERTY STATEMENT (LATE AFTER 5:00 PM) WITH ASSESSOR AND AVOID 10% PENALTY. The penalty provided by Section 463 applies for property statements not filed by May 7. If May 7 falls on a Saturday, Sunday or legal holiday, a property statement that is mailed and postmarked on the next business day shall be deemed to have been filed between the lien date and 5 pm on May 7.

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 and is subject to the power of sale five (5) years hence if delinquent taxes are not fully paid. Last day (prior to 5:00 PM to open an installment plan of redemption on those parcels in their fifth year of delinquency.

JULY 1
  • First day of the property tax year (fiscal year).
JULY 2
  • First day to file an application for a "Decline-in-Value Review."
  • First day to file an ASSESSMENT APPEAL APPLICATION for equalization of assessment.

AUGUST 31
  • TAXES ON PROPERTY ON UNSECURED ROLL AS OF AUGUST 31 BECOME DELINQUENT AT 5:00 PM IF UNPAID (a postmark before midnight is considered timely). A 10% penalty is added on September 1.

SEPTEMBER - FOURTH MONDAY

OCTOBER 1
  • Beginning day of annual secured tax bill mailing (by Treasurer and Tax Collector).
  • Notice of Enforcement sent for unpaid unsecured property tax bills.
OCTOBER 31
  • Last day of annual secured tax bill mailing (by Treasurer and Tax Collector).

NOVEMBER 1
  • First installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on December 10).
  • On or before this date, Notice of Lien is sent to inform property owner that lien is being filed for unpaid unsecured property taxes.
NOVEMBER 30
  • Last day to file ASSESSMENT APPEAL APPLICATION for reduction of assessment made in regular period in Los Angeles County. If November 30 falls on a Saturday, Sunday, or a legal holiday, an application is valid if either filed or postmarked by the next business day.
  • Last day to file an application for "Decline-in-Value Review." If November 30 falls on a Saturday, Sunday, or a legal holiday, an application is valid if either filed or postmarked by the next business day.

DECEMBER 10
  • FIRST INSTALLMENT1 OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).

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.

JANUARY 1
  • Taxes become a lien on all taxable property at 12:01 AM.
  • First day to file affidavits and claims for exemptions for personal and real property.
  • First day to file business personal property statements. (Persons owning $100,000 or more in taxable personal property must file a statement with the Assessor between this date and May 7, the legal deadline for filing statements.
  • Unsecured property tax is DUE and payable to the Treasure and Tax Collector. However bills are generally mailed March 1 through June 30 and become DELINQUENT after August 31.

 

JANUARY 15
  • Last day to file airport operators report with Assessor.
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 personal and real property including:
    • Cemeteries
    • Colleges
    • Church and Religious
    • Exhibitors
    • Museums
    • Owners of Historical Aircraft
    • Owners of Historical Wooden Vessels
    • Public Libraries
    • Public Schools
    • Welfare
MARCH 1
  • Annual mailing of personal property tax bills begins (by Treasurer and Tax Collector).
APRIL 1

Due date for filing:

 

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.

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.

MAY 7
  • LAST DAY TO FILE PERSONAL PROPERTY STATEMENT (LATE AFTER 5:00 PM) WITH ASSESSOR AND AVOID 10% PENALTY. The penalty provided by Section 463 applies for property statements not filed by May 7. If May 7 falls on a Saturday, Sunday or legal holiday, a property statement that is mailed and postmarked on the next business day shall be deemed to have been filed between the lien date and 5 pm on May 7.
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 and is subject to the power of sale five (5) years hence if delinquent taxes are not fully paid. Last day (prior to 5:00 PM to open an installment plan of redemption on those parcels in their fifth year of delinquency.
JULY 1
  • First day of the property tax year (fiscal year).

 

JULY 2
  • First day to file an application for a "Decline-in-Value Review."
  • First day to file an ASSESSMENT APPEAL APPLICATION for equalization of assessment.
AUGUST 31
  • TAXES ON PROPERTY ON UNSECURED ROLL AS OF AUGUST 31 BECOME DELINQUENT AT 5:00 PM IF UNPAID (a postmark before midnight is considered timely). A 10% penalty is added on September 1.
FOURTH MONDAY
OCTOBER 1
  • Beginning day of annual secured tax bill mailing (by Treasurer and Tax Collector).
  • Notice of Enforcement sent for unpaid unsecured property tax bills.

 

OCTOBER 31
  • Last day of annual secured tax bill mailing (by Treasurer and Tax Collector).
NOVEMBER 1
  • First installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on December 10).
  • On or before this date, Notice of Lien is sent to inform property owner that lien is being filed for unpaid unsecured property taxes.

 

NOVEMBER 30
  • Last day to file ASSESSMENT APPEAL APPLICATION for reduction of assessment made in regular period in Los Angeles County. If November 30 falls on a Saturday, Sunday, or a legal holiday, an application is valid if either filed or postmarked by the next business day.
  • Last day to file an application for "Decline-in-Value Review." If November 30 falls on a Saturday, Sunday, or a legal holiday, an application is valid if either filed or postmarked by the next business day.
DECEMBER 10
  • FIRST INSTALLMENT1 OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).

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.