California Clarifies Property Tax Disaster Deferral Deadlines

Legislation is enacted that clarifies deadlines for California property tax payments when taxpayers apply for payment deferral due to a disaster.

Applicable Deadlines When Assessor Has Sent Corrected Tax Bill

When a property owner has timely filed a claim for disaster relief and deferral of the next property tax bill installment, and the assessor has reassessed the property and a corrected tax bill has been sent to the property owner, the current year’s taxes are to be paid on the later of either:

  • December 10 for the first installment or April 10 for the second installment; or
  • 30 days after the date the corrected bill is mailed or electronically submitted to the property owner.

Applicable Deadlines When Property Is Ineligible for Disaster Relief

When a property owner has filed for disaster relief and deferral of the next property tax bill installment, but the assessor has determined that the real property is not eligible for disaster relief, the property tax bill must be paid on the later of either:

  • December 10 for the first installment or April 10 for the second installment; or
  • within 30 days of the later of the date of mailing or postmark date on the county assessor’s notice.

Ch. 149 (A.B. 3122), Laws 2018, effective January 1, 2019

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AUTHOR

CCHTaxGroup

All stories by: CCHTaxGroup