California Publication

or to bookmark this page

Click here to bookmark this page

Click here to remove bookmark

Assessment Date: Jan. 1 of the current year
Personal Property Assessment Ratio:100%
Real Estate Assessment Ratio: 100%

Personal Property Return Deadline: April 1
Exemptions: Inventory, Vehicles
Real Estate Return Deadline: Not Required
Requirements: Not Applicable

Reappraisal Cycle:Real property experiencing New Construction and/or a Change in Ownership is reappraised under Proposition 13 which allows for an increase up to 2% annually from the base-year value. Real property may be annually reviewed for over-assessment under Proposition 8. Personal property is reappraised annually and may be reviewed for over-assessment each year.
Appeal Period: Appeals must be scheduled within two years of the original appeal deadline
Appeal Deadline: September 15th or November 30th as dictated by the individual county. In the case of escape or supplemental assessments the taxpayer typically has 60 days from the notice date to appeal.

The county audits all personal property on a four-year cycle.

Tax Bills
Unsecured Personal Property Due Date: Aug. 31 of the current year
Real Property Due Date: December 10th of the current year and April 10th of the following year.
Number of Payments: One
Real Estate Due Date: Dec. 10 of the current year & Apr. 10 of the following year
Number of Payments: Two
Period Covered: Real Property - July 1st of the current year through June 30th of the following year. Personal Property period is July 1st of the current year through June 30th of the following year.

California 2016-12-31T05:00:00.0000000 /insights/tools/assessment/california publication {B062D54C-1425-4A04-8F9F-95EA14068E6D} {2746A2DD-363F-4E48-8914-B4F0BDEA669C} {EED92FF0-A8DB-47AB-AB7B-47F329F63E29}

Other Areas We Can Help

Valuation Advisory

Valuation Advisory Services

Valuation and consulting for financial reporting; federal, state and local tax; investment; and risk management purposes.

Valuation Advisory Services
Tax Services

Tax Services

Innovative tax advisory and compliance services encompassing property tax, sales and use tax, and site selection and incentives.

Tax Services
Property Tax Services

Property Tax Services

Property tax management and minimization services and strategies.

Property Tax Services


M&A Advisory

China Transactions Insights – Fall 2021

M&A Advisory
Transaction Advisory

Is There an Investment Opportunity for “Bad” ESG Assets?

Transaction Advisory
M&A Advisory

Diagnostic Imaging Equipment Services Update – Summer 2021

M&A Advisory