A tax lien on property is associated with which date?

A tax lien on property is associated with January 1. This date is significant in the context of property taxes because it is when property values are assessed for tax purposes in California. On January 1, the local assessor values the property, and this valuation forms the basis for the property taxes that will be owed for that year. Therefore, any tax lien that arises as a result of unpaid property taxes will also be linked to that date, as it marks the beginning of the fiscal year for property tax purposes.

Understanding the timing of a tax lien and its assessment is crucial for property owners and real estate professionals alike, allowing them to stay informed about their financial obligations and the implications of these liens. Other dates, such as April 1, October 1, or July 1, do not pertain to the initial assessment of property taxes and therefore do not hold the same relevance regarding tax liens.