January

January 1 (Lien Date)

• Anyone who owns taxable property on this date will be liable for the taxes that apply to that property.

February

February 1: Second Installment Due
– Second installment of secured roll property taxes due.
– Delinquent if not paid by 5:00 p.m. on April 10.

– **February 15:** Final Deadline for Exemptions
– Homeowner’s, Veterans’, and Blind or Disabled Veteran’s exemptions.
– Welfare, Church, Religious, Museum, and Cemetery exemptions.

April

April 1 (Business Property Statements Due)

• Due date for filing Business Property Statements, Apartment House Personal Property Statements, Mining and Quarrying Production Reports, etc.

Note: This date is set by the Yolo County Assessor and may vary in other counties.

– **April 10:** Second Installment Delinquency
– Second installment of taxes for property on the secured roll becomes delinquent if not paid by 5:00 p.m.

May

May 7: Property Statements Deadline
– Final deadline for timely filing of Property Statements (USPS postmarks accepted).
– Property Statements received after this date will incur a 10% penalty as mandated by the state of California.

– **May 15:** Property Tax Assistance and Postponement
– Filing period begins for Property Tax Assistance for Senior Citizens and Blind/Disabled Persons (ends August 31).
– Filing period begins for Property Tax Postponement for Senior Citizens (ends December 10).

July

July 1: Start of Fiscal Year
– County’s fiscal year begins.

– **July 2:** Appeals Period Begins
– Period during which the County Board of Equalization accepts applications for appealing property values on the regular assessment roll (ends November 30).

– **July 31:** Unsecured Roll Tax Bills Mailed
– Tax bills for assessments on the unsecured roll are mailed.
– Delinquent if not paid by 5:00 p.m. on August 31.

August

August 31: Unsecured Roll Taxes Delinquent
– Taxes on property on the unsecured roll become delinquent if not paid by 5:00 p.m.

October

October 31: Final Payment Date for Unsecured Roll Taxes
– Final date to pay taxes for property on the unsecured roll to avoid additional penalties.

November

November 1: Secured Roll Tax Bills
– Deadline for the Tax Collector to mail bills for property on the secured roll.

– **November 1:** First Installment Due
– First installment of secured roll property taxes due.
– Delinquent if not paid by 5:00 p.m. on December 10.

December

December 10: Homeowner’s Exemption Deadline
– Deadline for filing “late file” Homeowner’s exemption.
– Deadline to notify Assessor of ineligibility for Homeowner’s exemption without penalty.

– **December 10:** First Installment Delinquency
– First installment of taxes for property on the secured roll becomes delinquent if not paid by 5:00 p.m.