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Understand California property taxes

Shared BOE guidance on the secured-roll calendar, supplemental assessments and the roles of county tax officials.

Before you start

Choose the county collector for your bill and payment method; the BOE and State Controller entries are shared state information, not local offices.
A due date and a delinquency date differ. Check the regular secured-roll calendar, the next-business-day rule, your bill type and the exact payment-channel cutoff.
The homeowners’ exemption reduces taxable assessed value. Proposition 19, supplemental bills and postponement each have separate conditions and filing rules.
Property-tax postponement is a loan-like deferment secured by a lien and must be repaid. Check the current programme year, funding and application conditions.

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U.S. Census boundaries via U.S. Atlas · 2017 edition, simplified for display.

California state agency · Statewide

California Board of Equalization — Property Tax Guidance

Shared California state property-tax information; actual claims, local bills, sale notices and individual eligibility require the responsible agency.

California property-tax responsibilitiesOfficial instructions

Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.

Source checked October 26, 2026

California State Board of Equalization · California property tax overview (opens in a new tab)

California property-tax responsibilities

The BOE's Property Tax Department acts in an oversight capacity to ensure compliance by the state's 58 County Assessors with property tax laws, regulations, and assessment issues, and is responsible for administering the assessment program of California state assessees under the BOE's jurisdiction. In addition, the department collaborates with interested parties on various property tax projects. Current and past projects are available to review on the BOE's Property Tax Projects page.

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