California law calls for an itemized statement
The California 21-day security deposit deadline covers the itemized statement and return of the remaining deposit. Civil Code §1950.5(h) requires the statement to explain the basis and amount of each deduction and the disposition of the security deposit.
The statement should make the accounting legible: deposit received, deductions taken, why each deduction was taken, and the amount returned. If there are no deductions, the remaining security still must be returned within the applicable timeline.
- Identify the tenancy and the date the tenant vacated
- State each deduction separately with its basis and amount
- Calculate the remaining security deposit clearly
- Include the required photos and cost documentation
The evidence clock begins before repair work
For tenancies beginning on or after July 1, 2025, California law requires photographs immediately before or at the inception of the tenancy. Beginning April 1, 2025, landlords must also photograph the returned unit before deducted repairs or cleaning and again after that work is completed.
For repair or cleaning deductions, §1950.5(h)(2)(D) requires the applicable photographs and a written cost explanation with the accounting, subject to the documentation exceptions and tenant-request rules in paragraphs (4) and (5). A final packet should keep those images tied to the deduction they explain.
- Move-in condition for covered tenancies
- Returned condition before deducted repairs or cleaning
- Condition after the deducted work is completed
- A written cost explanation linked to the deduction
A good-faith estimate is a bridge, not the final record
Under §1950.5(h), repair and cleaning deductions totaling more than $125 generally require supporting cost documents with the itemized statement. Limited exceptions and tenant requests for documentation are addressed in paragraphs (4) and (5). If the landlord or an employee performs the work, the documentation should describe the work, time spent, and reasonable hourly rate.
When work or third-party documents cannot reasonably be completed or obtained within 21 calendar days, §1950.5 permits a good-faith estimate in specified circumstances. The landlord must then complete the required documentation within 14 calendar days after the repair is completed or the documents are received.