Los Angeles County Assessor's Office - Important Dates for Apartment and Business Owners

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Mon, Oct 6, 2008

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 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 Treasurer and Tax Collector. However, bills are generally mailed March 1 through June 30 and become DELINQUENT after August 31.
	First day to file application for "decline-in-value" reassessment (Proposition 8).
January 15
	Last day to file airport operators report with Assessor.

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 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

March 1

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

April
April 1
Due date for filing:

	Agricultural Property Statement
	Apartment House Personal Property Statement
	Business Personal Property Statement
	Mining & Quarrying Production Report
	Oil and Dissolved Gas Production Report
	Oil, Gas, and Geothermal Personal Property Statement
	Power Plant Property Statement
	Vessel Property Statement
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 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.
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 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

July 1

First day of the property tax year (fiscal year).

July 2

First day to file an Assessment Appeals application for equalization of assessment.

August
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)
Assessment Appeals hearings commence.

October
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
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.

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 for postponement of taxes with State Controller.
December 31
	Last day to file application for "decline-in-value" reassessment (Proposition 8).

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.