Your California benefits calendar

The California property tax year

Everything is measured from the January 1 lien date, and one filing window matters far more than the rest.

1. January 1 — lien date

   in 114 days

   Ownership, residency and eligibility are all measured on this date. Whatever is true on January 1 is what the assessor uses for the whole year.

   Cal. Rev. & Tax. Code §2192

2. February 15 — low-income exemption filing deadline

   in 159 days

   File between January 1 and February 15 for the full low-income Disabled Veterans’ Exemption. This is the most-lost California veteran benefit: the basic exemption carries on by itself, so missing this simply drops you to the smaller amount with no notice.

   Cal. Rev. & Tax. Code §205.5(c)

3. April 10 — second property tax instalment due

   in 213 days

   The second half of the year’s property tax becomes delinquent after this date.

4. July 1 — assessment roll delivered

   in 295 days

   The completed roll is delivered to the auditor. Check that your exemption appears on it rather than waiting for the bill.

5. Mid-September — assessment appeals close

   in 6 days

   The appeal window runs from July 2 to September 15 in most counties, and to November 30 in some. If your exemption was left off, this is when to challenge it.

6. December 10 — first property tax instalment due

   in 92 days

   The first half of the year’s property tax becomes delinquent after this date.

7. February 10 — Property Tax Postponement for Older, Blind or Disabled Homeowners

   in 154 days

8. April 15 — Exclude Up to $20,000 of Military Retirement Pay from California Income Tax

   in 218 days

   April 15, with your return

The triggers nothing else fires on

These are not dates. They are events, and they are where the most value is lost — and gained.

• You are granted Individual Unemployability

  An IU determination qualifies you for the Disabled Veterans’ Exemption outright under §205.5(b), whatever your combined percentage. California has no partial version of this exemption, so IU is often the difference between nothing and about $1,800 a year.

  Cal. Rev. & Tax. Code §205.5(b)

• Your household income falls

  Dropping under the limit — $81,131 for 2026 — moves you from the basic exemption to the low-income one, worth roughly $900 a year more. But you must claim it by February 15, and the change is not detected for you.

• A child turns 14, or approaches 27

  Plan A of the College Fee Waiver runs from 14 to 26 with no income test. If a child is approaching 27, use it now — and check Plan B, which has no age limit at all.

• The veteran dies

  The exemption can pass to an unmarried surviving spouse — and separately, a spouse qualifies where the veteran died of a service-connected cause even if the veteran never qualified in life. Remarriage ends it at any age.