California Property Tax Appeal Deadline 2026: All 58 Counties

California's regular property tax appeal filing period runs from July 2 to either September 15 or November 30, depending on which county you live in, under Cal. Rev. & Tax. Code section 1603(b). For the 2026 tax year, eleven counties close on September 15 and the other 47 close on November 30. Miss your county's date and the regular appeal is closed for the year, though a narrower 60-day window still exists for supplemental and escape assessments.

Why California runs two different closing dates

Section 1603(b)(1) sets the default for every county: "the application shall be filed within the time period from July 2 to September 15, inclusive."

Section 1603(b)(3) extends that date to November 30 for a county where the assessor does not mail the annual value notice described in section 619 to every affected property owner by August 1. The logic is fairness. If the county has not told you what it assessed your home at, you should not lose weeks of your filing window before you even see the number. A county that gets its notices out on time keeps the tighter September 15 date. A county that does not gets pushed to November 30.

This is a county-level fact, decided fresh each year, not a fixed statewide rule. The California State Board of Equalization certifies the list annually in a Letter to Assessors. The 2026 dates below come from Letter to Assessors 2026/023, issued June 2, 2026. A county on the November 30 list this year is not guaranteed to be there next year, so treat the table below as a 2026 table and re-check it before you rely on it for 2027.

The 2026 closing date for all 58 counties

Eleven counties close September 15, 2026. The remaining 47 close November 30, 2026. Both dates open on July 2.

If your county sits on the September 15 list, the window is short and closes well before most owners expect. County-level detail, including fees and where to file, is in the Los Angeles County, San Francisco, and Santa Clara County guides. Everything you need to file, including the record check and comparable sales, is covered in the complete guide to appealing your property taxes.

What if the deadline falls on a weekend or holiday

Section 1603(b)(4) has a straightforward fix built in: if the final filing date "falls on a Saturday, Sunday, or legal holiday," an application "mailed and postmarked on" the next business day is still timely. Whether that applies to your county this year depends on where the specific date lands on the calendar, so check it for the actual year you are filing rather than assuming the extension applies by default. It is a per-date question, not a blanket rule about September or November.

The 60-day window for supplemental and escape assessments

The July 2 through September 15 or November 30 period covers your regular annual assessment. It is not the only clock in the system. California State Board of Equalization Publication 30 describes a second, narrower window: a supplemental or escape assessment has its own notice, and you have 60 days from that notice to appeal it, regardless of where the regular filing period stands.

A supplemental assessment typically follows a change in ownership or new construction, which is the situation covered in appealing property taxes after buying a house. An escape assessment corrects a value the county missed in a prior year. Either way, the notice states its own 60-day deadline. If one lands in your mailbox outside the regular period, do not wait for next July 2; the 60 days start running from the date on that notice, not from the regular filing calendar.

If you missed the deadline, or you're about to

If your county closes November 30 and the date has not passed, you still have time. Pull your county assessor's record of your home, check it line by line, and look at what similar homes sold for. The complete guide to appealing your property taxes walks through the record check, comparable sales, and the BOE-305-AH form step by step.

If your county closes September 15 and that date has passed, the regular appeal for 2026 is closed. Three things are still worth doing. First, watch for a supplemental or escape assessment notice, which opens its own 60-day window regardless of the regular period, as described above. Second, if your home's market value has fallen below its Proposition 13 factored base year value, you can ask your assessor for an informal decline-in-value review at any time; it does not run on the July through September or November calendar at all. The Prop 8 decline-in-value guide explains how that review works and when a formal appeal still makes sense alongside it. Third, use the months before next July 2 to build your case now: pull the record card, gather comparable sales from around the next January 1 lien date, and be ready to file the day the window reopens.

If you would rather have someone track the date and build the case for you, a free review of your address costs nothing and tells you whether the county's number looks defensible before any deadline gets close.

Common questions

Why do some counties get until November 30 and others only September 15?

It depends on whether the county assessor mailed an annual value notice to every property owner by August 1 that year. Counties that meet that mailing deadline keep the September 15 date; counties that miss it get extended to November 30 under section 1603(b)(3).

Does the September 15 or November 30 date apply to a Prop 8 decline-in-value request too?

No. An informal decline-in-value review is a request to the assessor, not the formal application, and it is not tied to the July 2 through September 15 or November 30 filing period. See the Prop 8 guide for how that request works and when a formal filing still matters.

Can a county's closing date change between 2026 and 2027?

Yes. The date depends on that year's notice-mailing performance, not a fixed schedule, and the Board of Equalization certifies the list annually in a new Letter to Assessors. Recheck the current year's letter rather than reusing this table for a future year.

What if I mail my application right on the deadline?

A postmark on or before the deadline generally counts as timely, but do not cut it that close if you can help it. File with time to spare, since paper mail moves on its own schedule and a clerk of the board's office processes it on theirs.

I already missed my county's 2026 date. Is there anything left for this tax year?

Only the narrower options: a supplemental or escape assessment notice if one arrives, and an informal Proposition 8 review if your market value has fallen below your factored base year value. Otherwise, the next regular filing window opens July 2, 2027.