2017 PROPERTY TAX CALENDAR

  • ALABAMA

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

    EVENT:

     

     

    Appeal Deadline

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

    EVENT DATE:

     

     

    JAN-DEC

     

    OCT 1

     

    OCT 1

     

    DEC 31

     

    DEC 31

     

    DEC 31

     

    COMMENTS:

     

     

    Varies, 10 days after value notice

     

    -

     

    -

     

    -

     

    -

     

    Inventory exempt

     

  • ALASKA

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

    EVENT:

     

     

    Appeal Deadline

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

    EVENT DATE:

     

     

    JAN-DEC

     

    OCT 1

     

    OCT 1

     

    DEC 31

     

    DEC 31

     

    DEC 31

     

    COMMENTS:

     

     

    Varies, 10 days after value notice

     

    -

     

    -

     

    -

     

    -

     

    Inventory exempt

     

  • ARIZONA

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Value Notices Issued

     

    Assessment Date

     

    Assessment Date

     

    Petition Deadline

     

    Petition Deadline

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan - Mar

     

    Jan 1

     

    Jan 1

     

    Mar - May

     

    Mar - May

     

    DEC 31

     

    Mar 1

     

    Mar 1

     

    Apr 1

     

    Tax Bills Issued

     

    Oct 1

     

    Oct 1

    COMMENTS:

     

     

    Varies by jurisdiction

     

    -

     

    Varies by jurisdiction

     

    60 Days after notices no later May 31

     

    20 Days after notice was delivered

     

    Inventory exempt

     

    2nd half installment, delinquent May 1

     

    2nd half installment, delinquent May 1

     

    Apr 1

     

    Supplementary valuation notice

     

    1st half installment, delinquent Nov 1

     

    1st half installment, delinquent Nov 1

  • ARKANSAS

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    PP

     

    RE

     

    RE

     

    RE

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Returns Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Assessment Date

     

    Jan 1

     

    Mar 1

     

    Mar

     

    Apr 10

     

    May 31

     

    June - July

     

    June 30

     

    July 10

     

    July

     

    Aug 17

     

    Oct 10

     

    Oct 10

    COMMENTS:

     

     

     

     

    Can assess new locations through May 15

     

     

     

     

     

    1st half Installment

     

     

     

     

     

    Or 30 days after notices mailed

     

    2nd half Installment

     

     

     

    3rd Monday in August

     

    3rd installment

  • CALIFORNIA

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    ALL

     

     

    RE

     

    ALL

     

    RE

     

    PP

    EVENT:

     

     

    Lien Date

     

    Lien Date

     

    Secured Tax Bills Due

     

    Secured Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Issued

     

    Value Notices Issued

     

    Unsecured Tax Bills Due

     

    Unsecured Tax Bills Due

     

    Appeal Deadline

     

     

    Tax Bills Issued

     

    Appeal Deadline

     

    Secured Tax Bills Due

     

    Secured Tax Bills Due

    EVENT DATE:

     

     

    Lien Date

     

    Jan 1

     

    Apr 10

     

    Apr 10

     

    May 7

     

    June - Aug

     

    June - Aug

     

    Aug 31

     

    Aug 31

     

    Sep 15

     

     

    Oct

     

    Nov 30

     

    Dec 10

     

    Dec 10

    COMMENTS:

     

     

     

     

     

     

    2nd half installment

     

    2nd half installment (where it applies)

     

     

     

    Inventory exempt

     

     

     

    Aug. 31 or 60 days after issued if after 8/31

     

    Aug. 31 or 60 days after issued if after 8/31

     

    For Alameda, Inyo, Kings, Orange, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra and Sutter counties

     

     

     

    All other counties, If value notices issued after July 30

     

    1st half installment

     

    1st and sometimes 2nd half installment

  • COLORADO

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 1

     

    Jan 1

     

    Feb 28

     

    Feb 28

     

    Apr 15

     

    Apr 30

     

    Apr 30

     

    May 1

     

    June 1

     

    June 15

     

    June 15

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    1st half installment

     

    1st half installment

     

    Inventory exempt

     

    Full amount

     

    Full amount

     

     

     

     

     

    2nd half installment

     

    2nd half installment

  • CONNECTICUT

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    RE

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

    EVENT:

     

     

    Value Notices Issued

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    RE

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Assessment Date

     

    Assessment Date

     

    PP

    EVENT DATE:

     

     

    Jan

     

    Jan

     

    Feb 1

     

    Feb 1

     

    Feb 20

     

    June 1

     

    July

     

    July

     

    Aug 1

     

    Aug 1

     

    Oct 1

     

    Oct 1

     

    Nov 1

    COMMENTS:

     

     

    Assessment increase notice mailed by Feb 1

     

    Assessment increase notice mailed by Feb 1

     

    2nd half installment

     

    2nd half installment

     

    Town can ask for extension until Mar 20

     

    I&E return due if requested; 10% penalty for late filing

     

     

     

     

     

    1st half installment

     

    1st half installment (some due in 1 installment)

     

     

     

     

     

    Inventory exempt; 20% penalty for late filing

  • DELAWARE

    TYPE:

     

     

    RE

     

     

     

     

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

     

    EVENT:

     

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

     

    Assessment Date

     

     

     

     

     

    Appeal Deadline

     

    Assessment Date

     

     

    EVENT DATE:

     

     

    Sept 30

     

     

     

     

     

    Jan 1

     

    Jan 1

     

     

     

     

     

    Mar 15

     

    July 1

     

     

     

     

     

    Mar 1

     

    May 1

     

     

    COMMENTS:

     

     

    Assessment increase notice mailed by Feb 1

     

     

     

     

     

    Value Notices not issued yearly unless changed

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    Value Notices not issued yearly unless changed

     

     

    Delaware, Kent County

    Delaware, New Castle County

    Delaware, Sussex County

  • FLORIDA

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    RE

    PP

     

    RE

    PP

     

    RE

    PP

     

     

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    TPP Renditions Due

     

    Value Notices Issued

     

    Petition Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 31

     

    Jan 31

     

    Feb 28

     

    Feb 28

     

    Mar 31

     

    Mar 31

     

    Apr 1

     

    Aug

     

    Sept

     

    Nov 1

     

    Nov 1

     

    Nov 30

     

    Nov 30

     

    Dec 31

     

    Dec 31

     

    COMMENTS:

     

     

     

     

     

     

    Deadline for 2% discount

     

    Deadline for 2% discount

     

    Deadline for 1% discount

     

    Deadline for 1% discount

     

    Gross tax amount

     

    Gross tax amount

     

    Inventory & software exempt

     

    Dates may vary by County

     

    25 Days from date of value notices issued

     

     

     

     

     

    Deadline for 4% discount

     

    Deadline for 4% discount

     

    Deadline for 3% discount

     

    Deadline for 3% discount

     

     

  • GEORGIA

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    RE

     

     

     

     

     

    RE

     

    PP

     

     

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

     

     

     

     

    Tax Bills Due

     

    Tax Bills Due

     

     

    EVENT DATE:

     

     

    Jan 1

     

    Jan1

     

    Mar - Apr

     

    May - Aug

     

    May - Dec

     

    May - Dec

     

    June - Aug

     

     

     

     

     

    Oct 15

     

    Oct 15

     

     

    COMMENTS:

     

     

     

     

     

     

    Varies by Jurisdiction

     

     

     

    Varies by Jurisdiction

     

    Varies by Jurisdiction

     

    21 - 45 days after notice mailed

     

     

     

     

     

    Due 30 - 60 days after issued. Atlanta City tax bills due Aug. 15

     

    Atlanta City tax bills due Aug. 15

     

     

    Delaware, Kent County

  • HAWAII

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    RE

     

     

     

     

     

    RE

     

    PP

     

     

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

     

     

     

     

    Tax Bills Due

     

    Tax Bills Due

     

     

    EVENT DATE:

     

     

    Jan 1

     

    Jan1

     

    Mar - Apr

     

    May - Aug

     

    May - Dec

     

    May - Dec

     

    June - Aug

     

     

     

     

     

    Oct 15

     

    Oct 15

     

     

    COMMENTS:

     

     

     

     

     

     

    Varies by Jurisdiction

     

     

     

    Varies by Jurisdiction

     

    Varies by Jurisdiction

     

    21 - 45 days after notice mailed

     

     

     

     

     

    Due 30 - 60 days after issued. Atlanta City tax bills due Aug. 15

     

    Atlanta City tax bills due Aug. 15

     

     

    Delaware, Kent County

  • IDAHO

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

    PP

     

    RE

     

    RE

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Mar 15

     

    May

     

    June 20

     

    June 20

     

    June 22

     

    Dec 20

     

    Dec 20

    COMMENTS:

     

     

    Can assess new locations anytime during year

     

     

     

    Inventory exempt

     

     

     

    2nd half installment

     

    2nd half installment following year

     

    4th Monday in June

     

    1st half installment

     

    1st half installment

  • ILLINOIS

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

    RE

    EVENT:

     

     

    Assessment Date

     

    Tax Bills Due

     

    Appeal Deadline

     

     

     

     

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    June, Sept

     

    Sept 10

     

     

     

     

     

    Mar 1

     

    May - Dec

     

    Sept - Nov

    COMMENTS:

     

     

     

    Date may vary by county

     

    Or 30 days after notice issued

     

     

     

     

     

     

    1st half installment

     

     

     

    2nd half installment

    Illinois, Cook County

  • INDIANA

    TYPE:

     

     

    RE

     

    PP


    RE

    PP

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Mar 1

     

    Mar 1

     

    Apr

     

    Apr

     

    May 10

     

    May 10

     

    May 10

     

    May 10

     

    May 15

     

    Nov 10

     

    Tax Bills Due

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    Or 45 days after notice issued

     

    Dates vary, plan for 45 days after value notice or tax bill issued

     

    1st half installment

     

    1st half installment

     

    Inventory exempt

     

    2nd half installment

     

    2nd half installment

  • IOWA

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Tax Bills Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Due

    EVENT DATE:

     

     

    Assessment Date

     

    Mar 31

     

    Apr 1

     

    May 5

     

    Aug 15

     

    Sept 30

    COMMENTS:

     

     

     

     

    2nd half installment

     

     

     

     

     

     

     

    1st half installment

  • KANSAS

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

     

    RE

    PP

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Value Notices Issued

     

    Tax Returns Due

     

    Appeal Deadline

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Feb - Mar

     

    Mar 15

     

    Appeal Deadline

     

    May 1

     

    May 10

     

    May 10

     

    Appeal Deadline

     

    Nov

     

    Nov 1

     

    Dec 20

     

    Dec 20

     

    Dec 20

    COMMENTS:

     

     

     

     

     

     

     

     

    Inventory exempt

     

    Equalization Appeal Option

     

     

     

    2nd half installment (most counties)

     

    2nd half installment (most counties)

     

    Or 15 days after notices are mailed

     

     

     

     

     

    1st half installment

     

    1st half installment

     

    Payment under Protest Option

  • KENTUCKY

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Value Notices Issued

     

    Tax Returns Due

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Apr

     

    May 15th

     

    May 18th

     

    Oct

     

    Oct

     

    Tax Bills Due

     

    Dec 31st

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    3rd Monday of May

     

     

     

     

     

     

     

    Begin end of Oct, majority due 12/31

  • LOUISIANA

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    RE

    PP

     

    RE

     

    PP

     

     

     

     

     

    PP

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    PP

     

    Tax Returns Due

     

    Appeal Deadline

     

    Value Notices Issued

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Assessment Date

     

    Appeal Deadline

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Feb 20-Apr 5

     

    Aug - Sept

     

    Aug - Sept

     

    Nov

     

    Nov

     

    Dec 31

     

    Dec 31

     

     

     

     

     

    Aug 1

     

    Aug 1

     

    Aug 15

    COMMENTS:

     

     

     

     

     

     

    Varies by jurisdiction

     

    15 days from "Book Opening" date

     

    Books open for public inspection

     

     

     

     

     

    Louisiana, New Orleans City

  • MAINE

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Value Notices Issued

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

    EVENT DATE:

     

     

    Apr 1

     

    Apr 1

     

    Apr 1

     

    July

     

    July - Aug

     

    July - Aug

     

    Aug 1

     

    Aug 1

     

    Dec - Feb

    COMMENTS:

     

     

     

     

     

     

    Inventory exempt

     

     

     

     

     

     

     

     

     

     

     

    185 days after date of commitment

  • MARYLAND

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

     

     

     

     

    RE


    RE

     

    RE

     

    RE

     

    RE

     

    PP

     

    PP

     

    PP

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Appeal Deadline

     

    Tax Returns Due

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Value Notices Issued

     

    Appeal Deadline

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Returns Due

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Due

     

    Appeal Deadline

    EVENT DATE:

     

     

    Jan 1

     

    Assessment Date

     

    Feb

     

    Apr 15

     

    July - Aug

     

    July

     

    Sept 30

     

    Sept 30

     

    Dec

     

    Dec 31

     

     

     

     

     

    Jan 1

     

    Feb

     

    Mar 31

     

    Apr 1

     

    Apr 1

     

    July 1

     

    July 31

     

    July 31

     

    Sept 15

     

    Sept 30

    COMMENTS:

     

     

     

     

     

     

    In cycle appeals: only 45 days after notice issued

     

     

     

     

     

     

     

     

     

     

     

    New Triennial in-cycle assessment only

     

    Out of cycle appeals only

     

     

     

     

     

     

     

    No later than March 1

     

    1st half installment

     

    Administrative appeal

     

    Required RE Income & Expense filing

     

    Personal property only

     

    Tax payment due with return

     

    Inventory exempt

     

    2nd half installment

     

    Board of Real Property Assessments & Appeals, 45 days after Admin. Appeal Notice issued

    Washington, D.C.

  • MASSACHUSETTS

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Issued

     

    Tax Bills Issued

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Feb 1

     

    Feb 1

     

    Feb 1

     

    Mar 1

     

    May 1

     

    May 1

     

    Aug 1

     

    Oct - Dec

     

    Nov 1

     

    Nov 1

     

    Dec 31

     

    Dec 31

    COMMENTS:

     

     

     

     

     

     

    Towns with quarterly payment

     

    3rd Quarter installment

     

    3rd Quarter installment

     

     

     

    4th Quarter & 2nd half installment

     

    4th Quarter & 2nd half installment

     

    1st Quarter installment

     

    Towns with semi-annual payment schedule

     

    2nd Quarter & 1st half installment

     

    2nd Quarter & 1st half installment

     

    Actual tax bills for quarterly towns

     

    Actual tax bills for quarterly towns

  • MICHIGAN

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

     

     

     

     

    RE

     

     

     

     

     

    RE

    EVENT:

     

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Appeal Deadline

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

    Assessment Date

     

    Assessment Date

     

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

    EVENT DATE:

     

     

    Feb 20

     

    Tax Bills Due

     

    Feb - Mar

     

    Feb - Mar

     

    Mar 9

     

    May 31

     

    May 31

     

    July - Sept

     

    July - Sept

     

    Dec 31

     

    Dec 31

     

     

     

     

     

    Feb 1

     

     

     

     

     

    Feb 1

    COMMENTS:

     

     

    Inventory exempt

     

    Winter bills due

     

    Winter bills due

     

    Dates vary by jurisdiction

     

    2nd Monday in March

     

    Michigan Tax Tribunal appeals

     

    Michigan Tax Tribunal appeals

     

    Summer bills due

     

    Summer bills due

     

     

     

     

     

     

     

     

     

    Assessor review

     

     

     

     

     

    Assessor review

    Washington, D.C.

    Grand Rapids

  • MINNESOTA

    TYPE:

     

     

    RE


    RE

     

    RE

     

    RE

    EVENT:

     

     

    Tax Returns Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 2

     

    Apr 30

     

    May 15

     

    Tax Bills Due

    COMMENTS:

     

     

    Inventory exempt

     

    In the year following the assessment date

     

    1st half installment, based on prior-year EMV

     

    2nd half installment, based on prior-year EMV

  • MISSISSIPPI

    TYPE:

     

     

    RE

     

    PP

     

    RE

    PP

     

    PP

     

    RE

     

    RE

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Returns Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 31

     

    Jan 31

     

    Apr 1

     

    Apr 1

     

    June - July

     

    Aug 3

     

    Dec

     

    Dec

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

     

     

    Income Statements for LIHTC Properties ONLY

     

     

     

    1st Monday in Aug. Appeal to County Board

  • MONTANA

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    RE

    EVENT:

     

     

    PP

     

    Assessment Date

     

    Tax Returns Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Mar 15

     

    May 31

     

    June 1

     

    June 30

     

    June - July

     

    Nov 30

    COMMENTS:

     

     

     

     

     

     

    Inventory exempt

     

    2nd half due for real estate only

     

    1st Monday in June

     

    Personal Property bills only

     

     

     

    1st half due for real estate only

  • NEBRASKA

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    RE

     

     

     

     

     

    RE

     

    PP

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Apr 30

     

    Apr 30

    May 1

     

    May

     

    June 30

     

    June 30

     

    Aug 31

     

    Aug 31

     

     

     

     

     

    Mar 31

     

    Mar 31

     

    Aug 31

     

    Aug 31

    COMMENTS:

     

     

     

     

     

     

    1st half installment

     

    1st half due for real estate only

     

    Inventory exempt

     

     

     

     

     

    Date varies - 15 days after notices mailed

     

    2nd half installment

     

    2nd half due for real estate only

     

     

     

     

     

    1st half installment

     

    1st half installment

     

    2nd half installment

     

    2nd half installment

    Washington, D.C.

  • NEVADA

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    PP

     

    RE

    PP

     

    PP

     

    PP

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    PP

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Value Notices Issued

    EVENT DATE:

     

     

    Jan 5

     

    Jan 15

     

    Mar 2

     

    July 1

     

    July 1

     

    July 15

     

    July 15

     

    July 31

     

    Aug 16

     

    Aug 17

     

    Oct 5

     

    Nov - Dec

    COMMENTS:

     

     

    3rd installment due 1st Monday in January

     

     

     

    4th installment due 1st Monday in March

     

     

     

     

     

     

     

     

     

    Inventory exempt

     

    Or 30 days after notices are mailed - Varies by county

     

    1st installment due 3rd Monday in August

     

    2nd installment due 1st Monday in October

  • NEW HAMPSHIRE

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Appeal Deadline

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Issued

     

    Tax Bills Due

    EVENT DATE:

     

     

    Mar 1

     

    Apr 1

     

    July 1

     

    Nov

     

    Dec 1

    COMMENTS:

     

     

    Some jurisdictions require owners sign appeals

     

    Real Estate only

     

    1st half installment, preliminary bill

     

     

     

    2nd half installment, actual bill

  • NEW JERSEY

  • NEW MEXICO

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Returns Due

     

    Appeal Deadline

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan - May

     

    Jan - June

     

    Feb 28

     

    Mar - June

     

    Mar - June

     

    May 10

     

    May 10

     

    Nov

     

    Nov 1

     

    Dec 10

     

    Dec 10

    COMMENTS:

     

     

     

     

     

     

     

     

    Or 30 days after notices are mailed

     

    Inventory exempt

     

    30 days after notices are issued

     

     

     

    2nd half installment

     

    2nd half installment

     

     

     

     

     

    1st half installment or payment in full

     

    1st half installment or payment in full

  • NEW YORK

    TYPE:

     

     

     

     

    RE

     

     

     

     

     

    RE


    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

     

     

     

     

    RE

     

     

     

     

     

    RE

     

     

     

     

     

    RE

     

     

     

     

     

    RE

    EVENT:

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    Tax Bills Due

     

    Assessment Date

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Returns Due

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    RE

     

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

    EVENT DATE:

     

     

     

     

    Dec 31

     

     

     

     

     

    Jan 1

     

    Jan 5

     

    Mar 1

     

    June 1

     

    July 1

     

    Sep 1

     

    Oct 24

     

     

     

     

     

    Jan - Mar

     

     

     

     

     

    Feb

     

     

     

     

     

    Feb 19, June 17

     

     

     

     

     

    Jan 21

     

     

     

     

     

    Nov

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    2nd half installment

     

     

     

     

     

     

     

    1st half installment

     

    Financial rendition filing deadline

     

    Petitions of Protective Writs

     

     

     

     

     

    Most deadlines in Feb, varies by city/village

     

     

     

     

     

    Most deadlines in Feb, some in May/Nov, varies by city/village

     

     

     

     

     

    Most deadlines in Feb and June, varies by city/village

     

    Buffalo

    NYC

    Nassau County

    Nassau County

    Westchester County

    White Plains

    Yonkers

  • NORTH CAROLINA

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

     

    RE

     

     

     

     

     

    RE

     

     

     

     

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Listings Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 31

     

    Apr 4

     

    Tax Bills Due

     

    Sept 1

     

     

     

     

     

    June 30

     

     

     

     

     

    May 15

    COMMENTS:

     

     

     

     

     

     

    Inventory exempt

     

    Or 30 days after mailing of value notice

     

    But not delinquent until 1/6 of following year

     

    But not delinquent until 1/6 of following year

    Forsyth County

    Mecklenburg County

  • NORTH DAKOTA

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Value Notices Issued

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

    EVENT DATE:

     

     

    Feb 1

     

    Mar

     

    Mar 1

     

    Mar - Apr

     

    Oct 15

    COMMENTS:

     

     

     

     

     

     

    1st half installment

     

     

     

    2nd half installment

  • OHIO

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan - Feb

     

    Mar 1

     

    Mar - Apr

     

    Oct 15

    COMMENTS:

     

     

     

     

     

     

    1st half installment

     

     

     

    2nd half installment

  • OKLAHOMA

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    PP

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Value Notices Issued

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Feb - Apr

     

    Mar 15

     

    Mar 31

     

    Tax Bills Due

     

    Apr - June

     

    Apr - June

     

    May 1

     

    Nov 1

     

    Nov - Dec

     

    Dec 31

     

    Dec 31

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    2nd half installment

     

    2nd half installment

     

    20 days after notices are issued

     

     

     

    Or 20 days after notices mailed

     

     

     

     

     

    1st half installment

     

    1st half installment

  • OREGON

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    RE

     

    RE

     

    PP

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

    Value Notices Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Appeal Deadline

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Feb 15

     

    Feb 15

     

    Mar 1

     

    May 15

     

    May 15

     

    Oct 15

     

    Oct 15

     

    Nov 15

     

    Nov 15

     

    Dec 31

     

    Appeal Deadline

    COMMENTS:

     

     

     

     

     

     

    2nd installment

     

    2nd installment

     

    Inventory exempt

     

    3rd installment

     

    3rd installment

     

     

     

     

     

    1st installment - Discount if paid in full

     

    1st installment - Discount if paid in full

  • PENNSYLVANIA

    TYPE:

     

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

     

     

     

     

    Tax Bills Issued

     

    Tax Bills Due

     

     

     

     

     

    Tax Bills Issued

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

     

     

     

     

    Tax Bills Issued

     

    Value Notices Issued

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

    EVENT DATE:

     

     

    Aug 31

     

    Sept 1

     

     

     

     

     

    Jan - Mar

     

    Feb - Apr

     

     

     

     

     

    July - Aug

     

    Oct - Nov

     

     

     

     

     

    Jan 1

     

    Feb 28

     

    Mar 31

     

    Oct 5

     

     

     

     

     

    Jan 15

     

    Jan 31

     

    Feb 28

     

    Mar 31

     

    Apr 30

    COMMENTS:

     

     

    For most 3rd class counties

     

    For most counties

     

     

     

     

     

     

     

    2% discount available

     

     

     

     

     

     

     

    2% discount available

     

     

     

     

     

     

     

    Deadline for 1% discount

     

    Tax Bills Due

     

    1st Monday of Oct

     

     

     

     

     

     

     

     

     

    City and School only. 2% disc. to 2/10

     

     

     

    Alleghany County bills only. 2% disc. to 3/31

    Municipalities

    School Districts

    Philadelphia

    Pittsburgh

  • RHODE ISLAND

    TYPE:

     

     

    RE

     

    PP

     

    RE

     

    RE

    PP

     

    RE

     

    PP

    RE

    EVENT:

     

     

    Tax Returns Due

     

    Tax Returns Due

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Assessment Date

     

    Assessment Date

    EVENT DATE:

     

     

    Jan 31

     

    Jan 31

     

    July

     

    Aug 1

     

    Aug 1

     

    Oct - Dec

     

    Dec 31

     

    Dec 31

    COMMENTS:

     

     

    List of Accounts due to Assessor. Extensions avail. to Mar 15

     

     

     

     

     

     

     

     

     

    Varies by town

  • SOUTH CAROLINA

    TYPE:

     

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Returns Due

     

    Value Notices Issued

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 15

     

    Jan 15

     

    Feb 28

     

    Apr 30

     

    June - July

    COMMENTS:

     

     

     

     

    Or fiscal close date

     

     

     

     

     

    90 days to appeal after notice issued

     

    Or 120 days from fiscal close date -- Inventory exempt

     

    Varies by jurisdiction

  • SOUTH DAKOTA

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

    Assessment Date

    EVENT DATE:

     

     

    Mar 1

     

    Mar 12

     

    Apr 30

     

    Oct 31

     

    Nov 1

    COMMENTS:

     

     

     

     

    Mar 12

     

    1st half installment

     

    2nd half installment

  • TENNESSEE

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

    EVENT DATE:

     

     

    Assessment Date

     

    Jan 1

     

    Feb 28

     

    Feb 28

     

    Mar 1

     

    Apr - May

     

    June

     

    Oct

     

    Oct

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    Inventory exempt

     

     

     

    Deadline varies, 45 days after notices issued

  • TEXAS

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    ALL

     

     

    RE

     

    PP

     

    PP

     

    RE

    EVENT:

     

     

    Lien Date

     

    Lien Date

     

    Tax Bills Due

     

    Tax Bills Due

     

    Value Notices Issued

     

    BPP Renditions Due

     

    Applications for Exemptions Due

     

    Appeal Deadline

     

    Appeal Deadline

     

    Value Notices Issued

     

    Tax Bills Issued

     

     

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 31

     

    Jan 31

     

    Apr - May

     

    Apr 17th

     

    Apr 30

     

     

    May 31

     

    May - June

     

    May - June

     

    Oct - Nov

    COMMENTS:

     

    September 1st is alternative inventory lien date.

     

     

     

     

     

     

     

     

     

     

    Last day to request BPP filing extension in writing

     

    Including TCEQ, Ag-Use, Homestead, Tax Abatement and Freeport Goods

     

    Or 30 days after mailing notice

     

    Or 30 days after mailing notice

  • UTAH

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Feb - Apr

     

    July

     

    Sept

     

    Nov 30

     

    Nov 30

    COMMENTS:

     

     

     

     

     

     

    Inventory exempt

     

     

     

    Varies by county

     

    Partial payment may be made throughout year

     

    Partial payment may be made throughout year

  • VERMONT

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    PP

     

     

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

    EVENT DATE:

     

     

    Apr 1

     

    Apr 1

     

    Apr 20

     

    May - June

     

    June - Aug

     

    June - Aug

    COMMENTS:

     

     

     

     

     

     

     

     

    Varies by local jurisdiction

  • VIRGINIA

    TYPE:

     

     

    RE

     

    RE

     

    PP

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

     

     

     

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Appeal Deadline

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Returns Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Value Notices Issued

     

    Assessment Date

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Value Notices Issued

     

    Assessment Date

     

    Appeal Deadline

     

    Tax Bills Due

     

    Appeal Deadline

     

     

     

     

     

    Value Notices Issued

     

    Assessment Date

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Returns Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Returns Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Tax Returns Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

     

     

     

     

     

    Assessment Date

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1 or July 1

     

    Jan 31 - Aug 1

     

    Jan - Dec

     

     

     

     

     

    Jan 1

     

    Feb

     

    Apr 1

     

    May 1

     

    June 15

     

    July 1

     

    Nov 15

     

     

     

     

     

    Jan 1

     

    Jan

     

    Mar 1

     

    Apr 15

     

    June 15

     

    Oct 15

     

     

     

     

     

    Jan

     

    Jan 1

     

    Mar 15

     

    Apr 15

     

    June 5

     

    Dec 5

     

     

     

     

     

    Jan

     

    Jan 1

     

    Feb - Mar

     

    June 15

     

    Appeal Deadline

     

     

     

     

     

    Jan

     

    Jan 1

     

    Feb - Mar

     

    May - June

     

    June 5

     

    Aug

     

    Dec 5

     

     

     

     

     

    Jan 1

     

    Feb - Mar

     

    Apr

     

    June 1

     

    July 28

     

    Dec 1

     

     

     

     

     

    Jan 1

     

    Feb

     

    Apr 1

     

    Apr

     

    May - June

     

    June 5

     

    Dec 5

     

     

     

     

     

    Assessment Date

     

    Feb

     

    Mar

     

    June

     

    June 1

     

    June 5

     

    Dec 5

     

     

     

     

     

    Jan 1

     

    May

     

    May - June

     

    June 5

     

     

     

     

     

    Jan 1

     

    Feb 15

     

    Mar 31

     

    May

     

    June

     

    June 5

     

    Sept 30

     

    Dec 5

     

     

     

     

     

    Assessment Date

     

    Mar

     

    July 1

     

    July 15

     

    Aug 1

     

    Dec 5

     

     

     

     

     

    Jan 1

     

    Jan 1

     

    Feb

     

    Mar - Apr

     

    Apr 5

     

    Oct 5

     

     

     

     

     

    Jan 1

     

    Jan

     

    Feb - Nov

     

    Jun3 5

     

    Dec 5

     

     

     

     

     

    Jan 1

     

    Feb 1

     

    Feb - Mar

     

    Mar - Apr

     

    June 5

     

    Dec 5

    COMMENTS:

     

     

     

     

    Varies by jurisdiction

     

    Varies local option

     

    Varies by jurisdiction

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    I&E filing deadline

     

    1st half installment

     

    Board of Equalization

     

    2nd half installment

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    Board of Equalization

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    Board of Equalization

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

     

     

     

     

    Administrative appeal; 30 days after value notices issued

     

     

     

    Board of Equalization

     

     

     

     

     

     

     

     

     

    Administrative appeal; 30 days after value notices issued

     

    Board of Equalization; 30 days after Administrative appeal decision

     

    1st half installment

     

    I&E filing deadline

     

    2nd half installment

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    Board of Equalization

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    Board of Equalization; 7 days after Administrative appeal decision

     

    I&E filing deadline; due 3 weeks from date of request

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    I&E filing deadline

     

    Board of Equalization

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

    Assessment effective July 1

     

    Administrative appeal

     

    Board of Equalization

     

    1st half installment

     

     

     

     

     

    Assessment effective July 1

     

    I&E filing deadline; request mailed in Dec

     

    3rd installment

     

    Administrative appeal

     

    Board of Equalization

     

    4th installment

     

    1st installment

     

    2nd installment

     

     

     

     

     

     

     

     

     

    Administrative appeal

     

    1st half installment

     

    Board of Equalization

     

    Dec 5

     

     

     

     

     

     

     

    Effective July 1

     

    30 days after notices issued

     

    Board of Equalization

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

     

     

    Administrative appeal; due by end of Jan

     

     

     

    1st half installment

     

    2nd half installment

     

     

     

     

     

    2-year cycles

     

    Every even year

     

    Administrative appeal; 21 days after notices issued

     

    Board of Equalization

     

    1st half installment

     

    2nd half installment

    Alexandria City

    Arlington County

    Chesterfield County

    City of Richmond

    Fairfax City

    Fairfax County

    Henrico County

    Loudoun County

    Newport News City

    Norfolk City

    Prince William County

    Roanoke City

    Roanoke County

    Spotsylvania County

  • WASHINGTON

    TYPE:

     

     

    RE

     

    PP

     

    RE

    PP

     

    PP

     

    RE

     

    PP

     

    PP

     

    RE

     

    RE

     

    PP

     

    PP

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Issued

     

    Tax Bills Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Tax Returns Due

     

    Value Notices Issued

     

    Value Notices Issued

     

    Appeal Deadline

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Assessment Date

     

    Feb 14

     

    Feb 14

     

    Apr 30

     

    Apr 30

     

    Apr 30

     

    May - Nov

     

    May - Nov

     

    July 1

     

    July 1

     

    Oct 31

     

    Oct 31

    COMMENTS:

     

     

     

     

     

     

     

     

     

     

    1st half installment

     

    1st half installment

     

    Inventory exempt

     

    Varies by jurisdiction

     

    Varies by jurisdiction

     

    30-60 days after notice

     

    30 days after notice

     

    2nd half installment

     

    2nd half installment

  • WEST VIRGINIA

    TYPE:

     

     

    RE

     

    RE

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

    EVENT:

     

     

    Appeal Deadline

     

    Tax Bills Due

     

    Value Notices Issued

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Feb

     

    Mar 1

     

    July - Jan

     

    July 1

     

    July 1

     

    Sept 30

     

    Oct 1

     

    Oct 1

    COMMENTS:

     

     

    Varies by jurisdiction

     

    2nd half installment

     

    Varies by jurisdiction

     

     

     

    Varies by jurisdiction

     

     

     

    1st half installment

  • WISCONSIN

    TYPE:

     

     

    PP

     

    RE

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

     

     

     

     

    RE

     

     

     

     

     

    RE

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Bills Due

     

    Tax Returns Due

     

    Appeal Deadline

     

    Tax Bills Issued

     

    Tax Bills Issued

     

     

     

     

     

    Appeal Deadline

     

     

     

     

     

    Appeal Deadline

    EVENT DATE:

     

     

    Jan 1

     

    Jan 1

     

    Jan 31

     

    Mar 1

     

    May - Oct

     

    Dec 31

     

    Dec 31

     

     

     

     

     

    Apr 24

     

     

     

     

     

    May 18

    COMMENTS:

     

     

     

     

     

     

     

     

    Inventory exempt

     

    Depending on Location

     

     

     

     

     

     

     

     

     

    Last Friday of April

     

     

     

     

     

    3rd Monday of May

    Madison

    Milwaukee

  • WYOMING

    TYPE:

     

     

    PP

     

    RE

     

    PP

     

    RE

     

    PP

     

    RE

     

    RE

     

    RE

     

    PP

    EVENT:

     

     

    Assessment Date

     

    Assessment Date

     

    Tax Returns Due

     

    Value Notices Issued

     

    Tax Bills Due

     

    Tax Bills Due

     

    Appeal Deadline

     

    Tax Bills Due

     

    Tax Bills Due

    EVENT DATE:

     

     

    Jan 1

     

    Feb 1

     

    Mar 1

     

    Apr

     

    May 10

     

    May 10

     

    June

     

    Nov 10

     

    Nov 10

    COMMENTS:

     

     

     

     

     

     

    Inventory exempt

     

    Varies by county

     

    2nd half installment

     

    2nd half installment

     

    30 days after value notice mailed

     

    1st half installment

     

    1st half installment

 

1-866-TAX-1139