Assessor

January 1

Annual Lien Date. All taxable property is assessed annually for property tax purposes as of 12:01 a.m. on January 1.​

*February 15
Deadline to file exemption claims timely and receive full exemption.

April 1
Due date for filing statements for business personal property, aircraft and boats. Business property owners must file a statement each year detailing the cost of all supplies, machinery, equipment, leasehold improvements, fixtures and land owned at each location within Sacramento County.

*April 10

Last day California Law allows the TAX COLLECTOR to receive a second installment of secured property taxes without accruing a penalty. This tax is based on property values for the January lien date 15 months earlier.*​

May 7
Last day to file a business personal property statement without incurring a 10% penalty.

July 1
Close of assessment roll and the start of the new assessment roll year. The assessment roll is the official list of all taxable property within the County.

July 2
First day to file assessment appeal applications with the Clerk of the Board of Supervisors.

​*August 31

Last day California Law allows the TAX COLLECTOR to receive  taxes on unsecured tax bills without accruing a penalty.*​

September 1
Last day to request mailing address changes for annual secured tax bill.

*November 30

Last day to file an assessment appeal application for reduced assessment with the Clerk of the Board of Supervisors for annual tax bills.

*December 10

Last day C​alifornia Law allows the TAX COLLECTOR to receive first installment of secured property tax bills without accruing a penalty.*​

* If date falls on Saturday, Sunday or legal holiday, mail postmarked on the next business day shall be deemed on time.