The California county fiscal year runs from July 1 through June 30 of the following year, matching the state’s own fiscal calendar under Government Code Section 13290.1Justia. California Code GOV 13290 – Fiscal Year The County Budget Act, codified at Government Code Section 29000 and following, sets the deadlines counties must hit to prepare, approve, and adopt each year’s budget.2California Legislative Information. California Code GOV 29000 – County Budget Act
The Budget Calendar, Deadline by Deadline
The statutory sequence stretches across most of the calendar year. Miss a date and the county can lose spending authority or narrow the board’s flexibility to make changes.
- By June 30. The county auditor or administrative officer submits a budget tabulation to the board of supervisors, and the board approves a recommended budget. That approval gives the county legal authority to spend beginning July 1, before the final budget is adopted.3Justia. California Code GOV 29064 – Recommended Budget Approval
- July 1. The new fiscal year begins. The county operates on the recommended budget.
- By September 8. The recommended budget must be made available to the public.4California Legislative Information. California Code GOV 29065 – Public Availability of Recommended Budget
- Public hearing. The board holds hearings that can continue for up to 14 calendar days.5California Legislative Information. California Code GOV 29081 – Budget Hearing Duration
- By October 2. The board must adopt the final budget by resolution. During and after the hearing, the board can revise, reduce, or add to the recommended budget, but any increases proposed after the hearing closes require either prior written submission to the board clerk or a four-fifths vote.6California Legislative Information. California Code GOV 29088 – Adopted Budget Deadline
After adoption, a copy of the budget is filed with the county auditor and the State Controller’s Office.
Why the Fiscal Year Starts in July
Counties depend heavily on state funding, and aligning with the state’s calendar means grant dollars and subventions arrive when county budgets expect them. It also creates a predictable problem. The state legislature often finalizes its own budget close to, or even after, June 30, so counties approve their recommended budget before they know exactly what state money is coming. The workaround is built into the calendar: counties use conservative revenue estimates in the recommended budget, then adjust during the September hearings once state allocations become clearer, and adopt the final budget by October 2.
That three-month window between July 1 and October 2 is where most of the real negotiation happens. The county spends under the recommended budget’s authority while the board reviews line items, takes public testimony, and settles priorities.
When and How the Budget Can Change After Adoption
October 2 doesn’t freeze the budget. County revenue rarely arrives exactly as projected, and emergencies don’t wait.
The board can transfer funds between appropriations within a budget unit at any regular or special meeting by formal action, and it can designate a county official to approve certain transfers without a full board vote. If an appropriation is no longer needed, the board can cancel it and move the money into a contingency fund. When revenue falls short, the board can cancel the corresponding appropriation and reduce the revenue estimate to keep the budget balanced.7Justia. California Code GOV 29126 – Cancellation of Appropriations
Bigger moves take a higher threshold. A four-fifths vote is required to tap contingency balances, draw down reserves that are no longer needed for their original purpose, or appropriate revenue that comes in above what the budget anticipated.8Justia. California Code GOV 29130 – Four-Fifths Vote Requirements The supermajority is intentional. It prevents a slim majority from drawing down reserves without broad board consensus.
How Property Tax Timing Fits the Fiscal Year
Property taxes are the largest revenue source for most California counties, and the collection calendar is woven into the July-to-June cycle.
The property tax lien attaches on January 1, meaning property is valued as of that date for the coming fiscal year.9California State Board of Equalization. Property Tax Calendar Assessors have until July 1 to complete the local assessment roll and deliver it to the auditor, who delivers the secured roll to the tax collector by the fourth Monday in September.
Taxpayers pay in two installments. The first is due November 1 and becomes delinquent after December 10. The second is due February 1 and becomes delinquent after April 10.9California State Board of Equalization. Property Tax Calendar Any taxes still unpaid on July 1 go into default, coinciding with the start of the next fiscal year. In cash flow terms, the largest inflows arrive in December and April, and budget planners schedule expenditures with those peaks in mind.
Public Participation Windows
The County Budget Act builds in two checkpoints for residents. The recommended budget is publicly available by September 8, and the board then holds hearings where residents can testify, submit written comments, or meet with supervisors to press for specific funding.4California Legislative Information. California Code GOV 29065 – Public Availability of Recommended Budget
The rules tighten once the hearing closes. Any new spending items not submitted in writing before the hearing ended need a four-fifths vote to survive.6California Legislative Information. California Code GOV 29088 – Adopted Budget Deadline Residents who want to influence the budget should engage before and during the hearing rather than after.