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California · Property taxCalifornia property tax: two installments, delinquent after December 10 and April 10

California secured property tax is paid in two installments. Half of the taxes on real property on the secured roll are due and payable November 1 (Revenue and Taxation Code §2605), and the second half is due and payable February 1 (§2606). Taxes due November 1 become delinquent at 5 p.m. or the close of business, whichever is later, on December 10, and a 10 percent penalty attaches (§2617). The second half becomes delinquent at 5 p.m. or the close of business, whichever is later, on April 10, also with a 10 percent penalty (§2618). A closing between those dates is where the escrow proration and any unpaid installment show up.

What the statutes set

  1. First half (§2605)

    Due November 1.

  2. First half late (§2617)

    Delinquent after 5 p.m. or close of business on December 10; 10% penalty.

  3. Second half (§2606)

    Due February 1.

  4. Second half late (§2618)

    Delinquent after 5 p.m. or close of business on April 10; 10% penalty.

What the TC checks on California property tax before closing

  • Ask escrow whether the current installment is paid or will be paid from the seller's proceeds.
  • If closing falls near December 10 or April 10, confirm the payment posts before the delinquency time.
  • Check the proration on the settlement statement against the tax bill.

Questions about California property tax dates

When is California property tax due?

The first half is due November 1 and the second half February 1 (R&T Code §§2605, 2606).

When is California property tax late?

The first half after 5 p.m. or close of business on December 10 and the second after 5 p.m. or close of business on April 10, each with a 10% penalty (R&T Code §§2617, 2618).

Related guides

Track the property tax installment and the proration as tasks on the deal in ClosingCode.

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Sources: Revenue and Taxation Code §§2605, 2606, 2617, 2618 (leginfo.legislature.ca.gov), read October 31, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.