Upcoming Deadlines - California Real Property, Business Personal Property, and Unclaimed Property

There are two appeal deadlines related to real property and business personal property in the state of California:

• September 15 – 2025 property tax regular assessment appeal deadline for certain counties
• November 30 – 2025 property tax regular assessment appeal deadline for the remainder of the counties

To see a list of deadlines from the California State Board of Equalization Property Tax Department for each county, please click here.

Unclaimed Property

California is currently offering a Voluntary Compliance Program (VCP) for companies to come forward and take steps towards compliance. The state may sunset the program. We encourage companies to act now.

To learn more about the Voluntary Compliance Program (VCP) from the California State Controller’s Office, please click here.

California Unclaimed Property Preliminary Reports are Due October 31 (no remittance).

For more information, contact a member of Citrin Cooperman’s State and Local Tax Practice.