California

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

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

Appeals
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.

Audits
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.

 
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