What is the Lien Date?

The lien date is the date the assessment becomes a lien on the property. All taxable property is put on the assessment roll as of this date. In the case of construction in progress, the value reflected is that of its stage of completion on lien date.

Legislation has established January 1 as the lien date beginning with the 1997-98 tax roll (from 1967 to 1996, the lien date was March 1).