Calif. Revenue and Taxation Code 194.1

Amended by A.B. 3122

Effective date: January 1, 2019

A property tax reassessment claim a homeowner files after their home is damaged or destroyed in a disaster needs to be filed together with a property tax deferral application.

Deferred taxes as shown on the amended tax bill after a reassessment are now due on the later of:

  • December 10 for the first installment or April 10 for the second installment; or
  • 30 days after the corrected bill is sent.

When the property is not eligible to be reassessed, the homeowner’s regular property taxes are now due on the later of:

  • December 10 for the first installment or April 10 for the second installment; or
  • 30 days after the assessor’s notice is sent.

Read the bill text here.