Property tax refund suit (Rev. & Tax. Code 5141(a)): commence within 6 months after board rejects the refund claim

6 months after date the board of supervisors or city council rejected the claim for refund (in whole or in part), under Cal. Rev. & Tax. Code 5141(a).

Rule text

(a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the board of supervisors or city council rejects a claim for refund in whole or in part.

Cal. Rev. & Tax. Code 5141(a), official source

Calculate this deadline

Deadline
Thursday, May 6, 2027
  1. Trigger (Date the board of supervisors or city council rejected the claim for refund (in whole or in part)): Friday, November 6, 2026.
  2. Add 6 months: Thursday, May 6, 2027.
Rules applied
Cal. Rev. & Tax. Code 5141(a)
(a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the board of supervisors or city council rejects a claim for refund in whole or in part.
Official source
Cal. Code Civ. Proc. 12, 12a, 12b; Cal. Gov. Code 6800, 6707 (state agency filings); Fed. R. Civ. P. 6(a) (federal statutes and federal court filings)
CCP 12: "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." 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." 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." FRCP 6(a): "The following rules apply in computing any time period specified in these rules, in any local rule or court order, or in any statute that does not specify a method of computing time. (1) ... (A) exclude the day of the event that triggers the period; (B) count every day, including intermediate Saturdays, Sundays, and legal holidays; and (C) include the last day of the period, but if the last day is a Saturday, Sunday, or legal holiday, the period continues to run until the end of the next day that is not a Saturday, Sunday, or legal holiday."
Official source
  • Runs from the date of REJECTION (the gap description said 'mails denial'; the statute says 'rejects'). Claims deemed denied under 5141(c) (assessment appeal application designated as a refund claim) are deemed denied on the later of the final installment delinquency date or the board's final determination; enter that date. Not for actions under 5148. Months = calendar months.
  • 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.
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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 board of supervisors or city council rejected the claim for refund (in whole or in part) on Monday, March 15, 2027, personal service: due Wednesday, September 15, 2027.

  1. Trigger (Date the board of supervisors or city council rejected the claim for refund (in whole or in part)): Monday, March 15, 2027.
  2. Add 6 months: Wednesday, September 15, 2027.

Notes

Runs from the date of REJECTION (the gap description said 'mails denial'; the statute says 'rejects'). Claims deemed denied under 5141(c) (assessment appeal application designated as a refund claim) are deemed denied on the later of the final installment delinquency date or the board's final determination; enter that date. Not for actions under 5148. Months = calendar months.

Related deadlines

All California pre-suit, housing and employment deadlines

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.