Dates To Remember

January 1, 2016
12:00 AMProperty Tax Lien DateThe date when property taxes for any fiscal year become a lien on property. (Currently 12:01 a.m. January 1 of each year.)
April 1, 2016
All Day EventBusiness Property and Vessel Property Statements DueBusiness Property and Vessel Property statements due.
April 10, 2016
All Day EventLast Day to Pay Second InstallmentLast day to pay second installment of Secured Property Tax bill before penalties are added or the next business day if the date falls on a weekend or holiday.
May 9, 2016
All Day EventLast Day to Filed Business Property StatementsLast day to file Business Property and Vessel Property statement before a 10% penalty is added.
July 2, 2016
All Day EventFirst Day to File Annual Assessment AppealAnnual Assessment Appeal starting July 2 and ends Nov 30 (for assessments dated Jan 1).
August 31, 2016
All Day EventLast Day to Pay Business Personal Property TaxLast day to pay Business Personal Property Tax bill before penalties are added.

Property Value Notices


2015 Annual Property Value Notices 

You may receive a Property Value Notice due to changes in ownership, new construction, or other activities to your property.  Also, you may receive a notice if your Taxable Value has been temporarily reduced under Proposition 8 (decline in value), or if your Taxable Value has been returned to its Proposition 13 Value (factored base year value). The Taxable Value of property provided on this notice is used to calculate the annual property tax bill.

Proposition 13 establishes a Base Year Value for real property when it was acquired and limits increases in the Taxable Value to an inflation rate not to exceed 2% annually plus any new construction.

Effective for 2015, property owners will not receive a Property Value Notice if the Taxable Value is equal to their prior year's Proposition 13 Value plus an inflation rate. If you have questions about this change or would like to request a copy of your Property Value Notice, please contact the Assessor Department at (714) 834-2727.

If you disagree with the valuation of your property, after receiving the notice or the tax bill, please contact the Assessor Department at (714) 834-2727. We welcome the opportunity to answer any of your questions and explain your assessment. However, if after contacting the Assessor Department, your value concerns are not resolved, you can file an assessment appeal.

Assessment Appeals Application must be filed between July 2 and November 30 (the new extended appeals filing date). Please contact the Clerk of the Board of Supervisors, Assessment Appeals Division, for more information on filing an Assessment Appeal Application form at (714)834-2331 or online at http://ocgov.com/gov/cob/.
If you were mailed a Beige Notice, this indicates that your Taxable Value is the Proposition 13 Value and may reflect changes in ownership, new construction, other property activities, or returned to its Proposition 13 Value.

View Sample Notice

If you were mailed a Blue Notice, this indicates that the Taxable Value of your property is LOWER than your Proposition 13 Value.

View Sample Notice
 
A Supplemental Assessment Notice is Sent When Property is Reassessed

State law requires the Assessor to revalue property when it changes ownership, and to add the value of new construction when it is completed.
Changes in the ownership of real estate, or building something new may generate a one-time Supplemental Assessment Notice.

Supplemental notices are mailed several times each year.