Property tax assessment appeal, notice not timely received: file within 60 days of mailing of the tax bill (alternative 2)
60 days after date the tax bill was mailed, under Cal. Rev. & Tax. Code 1603(b)(2), (b)(4).
Rule text
may file an application within 60 days of receipt of the notice of assessment or within 60 days of the mailing of the tax bill, whichever is earlier, along with an affidavit declaring under penalty of perjury that the notice was not timely received.
Calculate this deadline
Deadline
Tuesday, January 5, 2027
- Trigger (Date the tax bill was mailed): Friday, November 6, 2026.
- Exclude the trigger day and count 60 calendar days: Tuesday, January 5, 2027.
Rules applied
Cal. Rev. & Tax. Code 1603(b)(2), (b)(4)
may file an application within 60 days of receipt of the notice of assessment or within 60 days of the mailing of the tax bill, whichever is earlier, along with an affidavit declaring under penalty of perjury that the notice was not timely received.Official source
Gov. Code 6800; Gov. Code 6707 (filings with a state agency); CCP 12, 12a, 13; agency rules 8 CCR 10600 (WCAB), 8 CCR 32130 (PERB), 22 CCR 5000 'Holiday' definition (CUIAB)
Gov. Code 6800: "The time in which any act provided by law is to be done is computed by excluding the first day, and including the last, unless the last day is a holiday, and then it is also excluded." Gov. Code 6707: "When the last day for filing any instrument or other document with a state agency falls upon a Saturday or holiday, such act may be performed upon the next business day with the same effect as if it had been performed upon the day appointed." 8 CCR 10600: "(a) The time in which any act provided by these rules is to be performed is computed by excluding the first day and including the last. (b) Unless otherwise provided by law, if the last day for exercising or performing any right or duty to act or respond falls on a weekend, or on a holiday for which the offices of the Workers' Compensation Appeals Board are closed, the act or response may be performed or exercised upon the next business day." 8 CCR 32130(a)-(b) (PERB): "(a) In computing any period of time under these regulations, except under Section 32776(c), (d), (e) and (f), the period of time begins to run the day after the act or occurrence referred to. (b) Whenever the last date to file a document falls on Saturday, Sunday, or a holiday, as defined in Government Code Sections 6700 and 6701, or PERB offices are closed, the time period for filing shall be extended to and include the next regular PERB business day. The extension of time provided herein shall be applied subsequent to the application of any other extension of time provided by these regulations or by other applicable law." CCP 12a(a): "If the last day for the performance of any act provided or required by law to be performed within a specified period of time is a holiday, then that period is hereby extended to and including the next day that is not a holiday. For purposes of this section, “holiday” means all day on Saturdays, all holidays specified in Section 135 and, to the extent provided in Section 12b, all days that by terms of Section 12b are required to be considered as holidays."Official source
- See assessment_appeal_late_notice_60_days_receipt; the EARLIER date controls. RTC 1603(b)(4): if the county offices are closed before 5 p.m. or all day on the final date, that day is a legal holiday; a timely postmark is timely filing (RTC 166). The date shown may be earlier than the county's actual deadline. [Validation 2026-11, Q0389. Authority: Cal. Rev. & Tax. Code 1603(b)(4); Cal. Rev. & Tax. Code 166(a)]
- If the clerk's office is closed or inaccessible on the last day (weather, emergency or local closure orders), the deadline may be extended. Check local orders.
This calculator applies the cited rules to the dates you enter. It is not legal advice. Court orders, local rules, and case-specific facts can change a deadline; verify before relying on it. Rule set pending attorney review.
Worked example
Date the tax bill was mailed on Monday, March 15, 2027, personal service: due Friday, May 14, 2027.
- Trigger (Date the tax bill was mailed): Monday, March 15, 2027.
- Exclude the trigger day and count 60 calendar days: Friday, May 14, 2027.
Notes
See assessment_appeal_late_notice_60_days_receipt; the EARLIER date controls. RTC 1603(b)(4): if the county offices are closed before 5 p.m. or all day on the final date, that day is a legal holiday; a timely postmark is timely filing (RTC 166). The date shown may be earlier than the county's actual deadline. [Validation 2026-11, Q0389. Authority: Cal. Rev. & Tax. Code 1603(b)(4); Cal. Rev. & Tax. Code 166(a)]
Related deadlines
- Property tax assessment appeal, notice of assessment not received 15 days before deadline: file within 60 days of receipt of notice (alternative 1) (60 days after)
- Supplemental or escape (out-of-period) assessment appeal: file within 60 days after mailing date on the notice of assessment (or postmark, if later) (60 days after)
- Supplemental or escape assessment appeal, Los Angeles County or 1605(c) resolution counties: 60 days after mailing date on the tax bill (or postmark, if later) (60 days after)
Rules current as of 2026-10-27. Confirm against the official source and any local rule or court order before relying on a date. Rules changelog.