Assessor Calendar of Events

Assessor Division


January
1st Taxes become a lien on all taxable property at 12:01 a.m.
1st First day to file affidavit and claim for exemption with assessor, but on or before 5:00 p.m. on February 15th.
1st Annual secured property tax bill that is issued in the fall is based on ownership and value as of this date.
1st Property splits and combinations recorded after this date will not appear on the fall tax bill.


February
1st Second installment of secured real estate taxes is due (Delinquent after 5:00 p.m. on April 10).
1st Report to assessor information regarding ownership interests if manufactured home park does not use deeds to transfer ownership.
15th Deadline for filing timely claims for exemptions to receive the full exemption - Homeowner's, Church, Religious, Welfare, Museum, Cemetery, Historical Aircraft, Veteran's, and Blind or Disabled Veteran's (late after 5:00 p.m. - a postmark before midnight is considered timely)
15th Last day to file affidavit for classification of documented vessel.
15th Last day to file for the Homeowners' Exemption claim to receive the maximum exemption ($7,000 of assessed value). (Late after 5:00 p.m. - a postmark before midnight is considered timely).


April
1st Due date for filing annual Business Property 571 Land Vessel Property Statements
10th Last day to pay Second Installment of Real Estate Taxes. (Becomes delinquent after 5:00 p.m. - a postmark before midnight is considered timely).
10th Annual Payment on the Installment Plan of Redemption is due


May
7th Last Day to file Annual Business Property 571L and Vessel Property Statement before a 10% penalty is added.
May 15 - December 10: Period for filing affidavit and claim for property tax postponement with State Controller.
31st Last day to file an amended business property statement to correct errors or omissions on a timely filed statement.


June
1st Mailing of delinquent tax bills for current year and supplementals.
30th Last day of the property tax year (Fiscal Year).
30th Delinquent property becomes Tax Defaulted for nonpayment of taxes and is subject to the power of sale five (5) years hence if delinquent taxes are not fully paid. Last day (prior to 5:00 p.m.) to open an installment plan of redemption on those parcels in their fifth year of delinquency. Prior to 5PM June 30 of the 5th year Any person with defaulted property may elect to pay delinquent taxes in defaulted property installments.


July
1st First Day of the property tax year (Fiscal Year).
1st On or before, Assessor delivers Property Tax Roll to Auditor-Controller.
2nd First day affidavit and claim for homeowner or renters assistance may be filed with State Franchise Tax Board.
31st Business personal property taxes due (Unsecured Property Taxes).


August
1st Last day to file late affidavit and claim for documented vessel assessment.
1st Last day to provide property owners with notice of assessed value for September 15 assessment appeal deadline.
31st Last day to pay Business Personal Property Tax Bill (unsecured) before penalties are added.


September
1st Last day to submit written request to tax collector for consolidated tax statement.
1st Last day to file Application for "Decline-in-Value" reassessment (Proposition 8) with our office. This should be done if you feel the market value of your property is below your Proposition 13 value.
4th Last day to inform State Board of Equalization of the total assessed value of property receiving homeowners' exemption.


October
Secured Property Tax bills are mailed
15th Last Day affidavit and claim for homeowner or renters assistance may be filed (late after 5:00 p.m.) with the State Franchise Tax Board.
31st Last day of annual secured tax bill mailing (by Treasure and Tax Collector).


November
1st The first installment of secured real estate taxes is due (Delinquent after 5:00 p.m. on Dec. 10th).
30th Last day to file Application for changed assessment for reduction of assessment for the current tax year in Santa Barbara County.


December
10th First installment of real estate taxes becomes delinquent after 5:00 p.m. (a postmark before midnight is considered timely.)
10th Last day to file late Homeowners' Exemption to receive 80% of the exemption.
10th Last day to file late Veterans' Exemption to receive 80% of the exemption.
10th Last day to file late Disabled Veterans' Exemption to receive 90% of the exemption.
10th First day to terminate Homeowners', Veterans', and Disabled Veterans' exemptions.
10th Last day to file for postponement of taxes with State Controller.
15th Taxpayer provide annual Racehorse Tax Return form to taxpayers for January 1 filing.