Revenue and Taxation Code section 2605

The following taxes on the secured roll are due and payable November 1:

(a)

All taxes on personal property.

(b)

Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.

Source: Section 2605, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2605.­ (updated Jan. 1, 1998; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 2605's source at ca​.gov