Definitions for "Lien Date"
Keywords:  january, fiscal, precedes, july, becomd
The day when taxes for any fiscal year become a lien on property; and the date on which property is valued for tax purposes. The lien date in California property is 12:01 a.m. on January 1.
Taxes are levied and becomd a lien on both real and personal property, as it exists at 12:01 a.m. on January first.
12:01 a.m. on January 1 preceding the fiscal year for which taxes are collected, the time when the taxes become a lien on property, and the time as of which property is valued for tax purposes.