Mello-Roos – Important Tax Bill Dates

January 1Lien Date - date for valuation, date taxes attach to property as a lien; applies as of 12:01 a.m.
JanuaryDelinquent notices are mailed out for any unpaid first installment secured property taxes
February 1Second installment secured property taxes due (delinquent 4/10)
March 1Exempt entities; first day to file affidavit and claim for exemption (delinquent 5 p.m. on March 15)
March 15Exempt entities; affidavits and claim forms due
April 10Second installment secured property taxes delinquent. A 10% penalty plus $10.00 cost is added as of 5:00 p.m. (*)
MayDelinquent notices are mailed out for any unpaid, regular secured property taxes
June 30End of fiscal year
July 1Beginning of fiscal year
July 1Delinquent secured and supplemental taxes are transferred to delinquent tax roll and additional penalties add at 1 1/2% per month on any unpaid tax amounts, plus $15.00 redemption fee
July 1Assessor completes local roll and delivers to Auditor
July 2 - Sept 15Assessment Appeals filing period for regular-period assessments; Most other assessments must be appealed 60 days after notice
Sept 15Last day to file assessment appeals
OctoberOriginal secured property tax bills are mailed out
Nov 1First installment secured property taxes due (delinquent 12/10)
Dec 10First installment secured property taxes delinquent. A 10% penalty is added as of 5:00 p.m. (*)

* If delinquent date falls on a weekend or holiday, the delinquent date is the next business day.

Posted in Financial Services.