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2019 PROPERTY TAX CALENDARS BY STATE

Find your state and local property tax calendars by state below. You will find your states’ lien date, personal property assessment date, rendition deadline, and other important information regarding your tax bills and appeal deadlines.

Alabama

Lien Date October 1 of prior year

Real Property Information

Assessment Notice Issue Date Varies by jurisdiction; April 1-July 1
Appeal Deadline May 31; Varies by jurisdiction (April-Aug.); 30 days from Notice of Value (NOV)

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1
Single Payment Due (Delinquent Date) December 31

Personal Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 1
Rendition Date December 31 of prior year

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1
Single Payment Due (Delinquent Date) December 31

Alaska

Lien Date January 1

Real Property Information

Assessment Notice Issue Date Varies Feb. – March
Appeal Deadline March 31; Approximate deadline. Alaska RE Appeals are 30 days from the notice and start Feb. 14

Real Estate Tax Bill Payment Information

Tax Bills Issued May 15
Single Payment Due (Delinquent Date) October 15
First Installment Due (Delinquent Date) June 15
Second Installment Due (Delinquent Date) August 15

Personal Property Information

Assessment Notice Issue Date February – March. Varies by jurisdiction.
Appeal Deadline March – April. Varies by jurisdiction.
Rendition Date December 15

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) August 31
Second Installment Due (Delinquent Date) October 31

Arizona

Lien Date January 1

Real Property Information

Assessment Notice Issue Date Jan. 1 – March 1
Appeal Deadline April 24 Appeal Deadline varies from March 1-May 1; Notices mailed between Jan. 1-March 1; Deadline is 60 days from notice date

Real Estate Tax Bill Payment Information

Tax Bills Issued September 1
Single Payment Due (Delinquent Date) December 31
First Installment Due (Delinquent Date) November 1
Second Installment Due (Delinquent Date) May 1

Personal Property Information

Assessment Notice Issue Date July 1
Appeal Deadline July 20
Rendition Date April 1

Personal Property Tax Bill Payment Information

Tax Bill Issued September 1
Single Payment Due (Delinquent Date) November 1

Arkansas

Lien Date January 1

Real Property Information

Assessment Notice Issue Date July 1
Appeal Deadline August 20 or third Monday in August (BOE)

Real Estate Tax Bill Payment Information

Tax Bills Issued March 1
Single Payment Due (Delinquent Date) October 15, single and 3rd installment.
First Installment Due (Delinquent Date) April 16
Second Installment Due (Delinquent Date) July 15

Personal Property Information

Assessment Notice Issue Date August 1
Appeal Deadline August 15
Rendition Date May 31

Personal Property Tax Bill Payment Information

Tax Bill Issued March 1
Single Payment Due (Delinquent Date) October 10

California

Lien Date January 1

Real Property Information

Assessment Notice Issue Date July 1
Appeal Deadline Varies per jurisdiction; Sept. 17 or Nov. 30. The counties with Sept. 17 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura.

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) December 10
Second Installment Due (Delinquent Date) April 10

Personal Property Information

Assessment Notice Issue Date June 30
Appeal Deadline September 15
Rendition Date April 1 – No penalties for extensions filed by May 7

Personal Property Tax Bill Payment Information

Tax Bill Issued June 1
Single Payment Due (Delinquent Date) August 31

Colorado

Lien Date January 1

Real Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 1

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1
Single Payment Due (Delinquent Date) April 30
First Installment Due (Delinquent Date) February 28
Second Installment Due (Delinquent Date) June 15

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline July 30
Rendition Date April 15

Connecticut

Lien Date October 1

Real Property Information

Assessment Notice Issue Date February 1
Appeal Deadline February 20

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) July 1
First Installment Due (Delinquent Date) July 1
Second Installment Due (Delinquent Date) October 1

Personal Property Information

Assessment Notice Issue Date February 1
Appeal Deadline February 20
Rendition Date November 1

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) July 1
First Installment Due (Delinquent Date) July 1
Second Installment Due (Delinquent Date) October 1

Delaware

Lien Date January 1

Real Property Information

Assessment Notice Issue Date January 1
Appeal Deadline January 31; Varies by jurisdiction; January 1 – September 1.

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) September 30
First Installment Due (Delinquent Date) September 30

Personal Property Information

Personal Property is not taxable in Delaware.

Florida

Real Property Information

Assessment Notice Issue Date August 1
Appeal Deadline September 1; TRIM notices are mailed starting Aug. 1 with each county sending notices based on ability to send out all notices. Appeal deadlines usually fall within the first three weeks of Sept. based on 25 days from the mailing of the TRIM notices.

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1
Single Payment Due (Delinquent Date) March 31

Personal Property Information

Assessment Notice Issue Date August 10
Appeal Deadline September 1
Rendition Date April 1

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1
Single Payment Due (Delinquent Date) November 30

Georgia

Lien Date January 1

Real Property Information

Assessment Notice Issue Date May – Aug
Appeal Deadline Varies by jurisdiction (May 15-Aug. 15); 45 days from notice date

Real Estate Tax Bill Payment Information

Tax Bills Issued September 1
Single Payment Due (Delinquent Date) October 31
First Installment Due (Delinquent Date) September 15
Second Installment Due (Delinquent Date) November 15

Personal Property Information

Assessment Notice Issue Date April 15
Appeal Deadline June 1
Rendition Date April 1

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) August 15

Hawaii

Hawaii County (The Big Island) and Maui

Lien Date January 1

Real Property Information

Assessment Notice Issue Date Dec. 15
Appeal Deadline April 9; Appeals must be filed by April 9 preceding the tax year

Real Estate Tax Bill Payment Information

Tax Bills Issued July 20
Single Payment Due (Delinquent Date) August 20
First Installment Due (Delinquent Date) August 20
Second Installment Due (Delinquent Date) February 20

Personal Property Information

Personal Property is not taxable in Hawaii.

Hawaii, Honolulu City and County

Lien Date October 1

Real Property Information

Assessment Notice Issue Date December 15
Appeal Deadline Jan. 15

Hawaii, Kauai

Lien Date October 1

Real Property Information

Assessment Notice Issue Date December 1
Appeal Deadline Jan. 2

Idaho

Lien Date January 1

Real Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 25; Appeals must be filed by the 4th Monday of June

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1
Single Payment Due (Delinquent Date) December 20
First Installment Due (Delinquent Date) December 20
Second Installment Due (Delinquent Date) June 20

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 15
Rendition Date March 1

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1
Single Payment Due (Delinquent Date) December 20
First Installment Due (Delinquent Date) December 20
Second Installment Due (Delinquent Date) June 20 of the following year

Illinois

Lien Date January 1

Real Property Information

Assessment Notice Issue Date January 1
Appeal Deadline March 1; Varies by jurisdiction; March – Nov.

Real Estate Tax Bill Payment Information

Tax Bills Issued February 1 and July 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) March 1
Second Installment Due (Delinquent Date) August 1

Personal Property Information

Personal Property is not taxable in Illinois.

Indiana

Lien Date January 1

Real Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 15; Assessments issued at different times throughout the year and vary by jurisdiction. Appeal deadline is always 45 days from mailing of notice

Real Estate Tax Bill Payment Information

Tax Bills Issued April 1
Single Payment Due (Delinquent Date) May 10
First Installment Due (Delinquent Date) May 10
Second Installment Due (Delinquent Date) November 10

Personal Property Information

Assessment Notice Issue Date October 1
Appeal Deadline November 15
Rendition Date May 15

Personal Property Tax Bill Payment Information

Tax Bill Issued April 10
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) May 10 of the following year
Second Installment Due (Delinquent Date) November 10 of the following year

Iowa

Lien Date January 1

Real Property Information

Assessment Notice Issue Date April 1
Appeal Deadline April 30. Varies by Jurisdiction. Property valuation change as of Jan. 1 in an odd year must be provided to taxpayers by mail by April 1 of the odd year. Taxpayers can petition the BOR and appeal the valuation from April 2-30 in the odd year. If the assessor implements a change of value as of Jan. 1 in an even year, the petition can be filed between April 2-30 in the even year

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) September 30
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date) March 31

Personal Property Information

Personal Property is not taxable in Iowa.

Kansas

Lien Date January 1

Real Property Information

Assessment Notice Issue Date March 1
Appeal Deadline March 31

Real Estate Tax Bill Payment Information

Tax Bills Issued November 15
Single Payment Due (Delinquent Date) December 20
First Installment Due (Delinquent Date) December 20
Second Installment Due (Delinquent Date) May 10

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 15
Rendition Date March 15

Personal Property Tax Bill Payment Information

Tax Bill Issued Nov. 1
Single Payment Due (Delinquent Date) N/A
First Installment Due (Delinquent Date) Dec. 20
Second Installment Due (Delinquent Date) May 10 of the following year

Kentucky

Lien Date January 1

Real Property Information

Assessment Notice Issue Date April 15
Appeal Deadline May 21; 3rd Monday in May; 30 days from the date of the notice. An informal conference must be held with the county two weeks prior to the deadline

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1
Single Payment Due (Delinquent Date) December 31
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date) February 28

Personal Property Information

Assessment Notice Issue Date September 1
Appeal Deadline November 15
Rendition Date May 15

Personal Property Tax Bill Payment Information

Tax Bill Issued September 1
Single Payment Due (Delinquent Date) December 31

Louisiana

Lien Date January 1; August 1 for New Orleans city

Real Property Information

Assessment Notice Issue Date August 1
Appeal Deadline August 15; Varies Aug. 1 – Sept. 15

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1
Single Payment Due (Delinquent Date) December 31

Personal Property Information

Assessment Notice Issue Date August 1
Appeal Deadline August 15
Rendition Date April 1

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1
Single Payment Due (Delinquent Date) December 31

Maine

Lien Date April 1

Real Property Information

Assessment Notice Issue Date July 1
Appeal Deadline Jan. 1; 185 days from the date of commitment; 60 days from Assessor’s decision.

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) September 1
First Installment Due (Delinquent Date) September 1
Second Installment Due (Delinquent Date) March 1

Personal Property Information

Assessment Notice Issue Date June 1
Appeal Deadline January 1
Rendition Date April – May. Varies by jurisdiction.

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) September 15
Second Installment Due (Delinquent Date) March 15 of the following year

Maryland

Lien Date January 1

Real Property Information

Assessment Notice Issue Date January 1
Appeal Deadline Feb. 10 or Dec. 31

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) September 30
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date) December 31

Personal Property Information

Assessment Notice Issue Date September 1
Appeal Deadline November 15
Rendition Date April 15

Personal Property Tax Bill Payment Information

Tax Bill Issued August 15
Single Payment Due (Delinquent Date) September 30

Massachusetts

Lien Date January 1

Real Property Information

Assessment Notice Issue Date January 1
Appeal Deadline February 1

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1
Single Payment Due (Delinquent Date) January 1
First Installment Due (Delinquent Date) August 1
Second Installment Due (Delinquent Date) November 1

Personal Property Information

Assessment Notice Issue Date December 30
Appeal Deadline February 1
Rendition Date March 1

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) August 1
Second Installment Due (Delinquent Date) November 1

Michigan

Lien Date December 31 of prior year

Real Property Information

Assessment Notice Issue Date February 15
Appeal Deadline May 31; Tribunal Deadline = May 31; petitions filed with the local board during March with decisions in March/April

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1 and November 1
Single Payment Due (Delinquent Date) September 14 (Summer); February 14 (Winter)

Personal Property Information

Assessment Notice Issue Date February 15
Appeal Deadline March 10
Rendition Date February 20

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1 – Summer
Single Payment Due (Delinquent Date) September 14 (Summer) – February 14 (Winter)

Minnesota

Lien Date January 2 of prior year

Real Property Information

Assessment Notice Issue Date March 1
Appeal Deadline April 30; Appeal deadline for current Pay value is always April 30. City/County Boards of Equalization for the following year Pay value = March-Apr. Objections filed with the assessor or County board; June hearing if not resolved

Real Estate Tax Bill Payment Information

Tax Bills Issued April 1
Single Payment Due (Delinquent Date) May 15
First Installment Due (Delinquent Date) May 15
Second Installment Due (Delinquent Date) October 15

Personal Property Information

Personal Property is not taxable in Minnesota.

Mississippi

Lien Date January 1

Real Property Information

Assessment Notice Issue Date July 1
Appeal Deadline August 6; Appeals filed to the Board of Supervisors by the first Monday in August

Real Estate Tax Bill Payment Information

Tax Bills Issued December 1
Single Payment Due (Delinquent Date) January 31

Personal Property Information

Assessment Notice Issue Date June 1
Appeal Deadline July 31
Rendition Date April 1

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1
Single Payment Due (Delinquent Date) February 1 of the following year

Missouri

Lien Date January 1

Real Property Information

Assessment Notice Issue Date April 1
Appeal Deadline July 9; Varies by county. Most fall around mid-July (2nd Monday in July)

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1
Single Payment Due (Delinquent Date) December 31

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 15
Rendition Date March 1; April 1 – St. Louis city

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1
Single Payment Due (Delinquent Date) December 31

Montana

Lien Date January 1

Real Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 1; 30 days from Notice of Value (NOV); Protests filed with the county board by June 30

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1
Single Payment Due (Delinquent Date) November 30
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date) May 31

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 6
Rendition Date January 31 (30 days from receipt of form)

Personal Property Tax Bill Payment Information

Tax Bill Issued May 1
Single Payment Due (Delinquent Date) June 30
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date) May 31 of the following year

Nebraska

Lien Date January 1

Real Property Information

Assessment Notice Issue Date June 1
Appeal Deadline June 30

Real Estate Tax Bill Payment Information

Tax Bills Issued December 20
Single Payment Due (Delinquent Date) March 31
First Installment Due (Delinquent Date) March 31
Second Installment Due (Delinquent Date) July 31

Personal Property Information

Assessment Notice Issue Date June 1
Appeal Deadline June 30
Rendition Date May 1

Personal Property Tax Bill Payment Information

Tax Bill Issued December 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) March 31 of the following year
Second Installment Due (Delinquent Date) July 31 of the following year

Nevada

Lien Date July 1

Real Property Information

Assessment Notice Issue Date December 15
Appeal Deadline Jan. 15

Real Estate Tax Bill Payment Information

Tax Bills Issued July 15
Single Payment Due (Delinquent Date) September 30
First Installment Due (Delinquent Date) August 15
Second Installment Due (Delinquent Date) October 1

Personal Property Information

Assessment Notice Issue Date October 1
Appeal Deadline January 15 of the following year
Rendition Date July 31

Personal Property Tax Bill Payment Information

Tax Bill Issued September 1
Single Payment Due (Delinquent Date) October 1

New Hampshire

Lien Date April 1

Real Property Information

Assessment Notice Issue Date October 1
Appeal Deadline March 1

Real Estate Tax Bill Payment Information

Tax Bills Issued May 15
Single Payment Due (Delinquent Date) July 1
First Installment Due (Delinquent Date) July 1
Second Installment Due (Delinquent Date) December 1

Personal Property Information

Personal Property is not taxable in New Hampshire.

New Jersey

Lien Date October 1

Real Property Information

Assessment Notice Issue Date January 30
Appeal Deadline April 1; 30 days from Notice of Value (NOV); May 1 for communities in re-evaluation

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) February 1
Second Installment Due (Delinquent Date) May 1

Personal Property Information

Personal Property not taxable in New Jersey.

New Mexico

Lien Date January 1

Real Property Information

Assessment Notice Issue Date March 31
Appeal Deadline April 15; 30 days from Notice of Value (NOV); mailing all NOVs must be out by April 1 per state statute

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1
Single Payment Due (Delinquent Date) December 10
First Installment Due (Delinquent Date) December 10
Second Installment Due (Delinquent Date) May 10

Personal Property Information

Assessment Notice Issue Date April 1
Appeal Deadline April 30 – June 30; Varies
Rendition Date February 28 or last day of February

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) December 10
Second Installment Due (Delinquent Date) May 10 of the following year

New York

Lien Date January 5

Real Property Information

Assessment Notice Issue Date May 1
Appeal Deadline May 20; 30 days from notice date; dates vary by jurisdiction

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1
Single Payment Due (Delinquent Date) January 31

Personal Property Information

Personal Property not taxable in New York.

North Carolina

Lien Date Jan. 1

Real Property Information

Assessment Notice Issue Date Jan. 1
Appeal Deadline March 31; 30 days after mailing of value notice or March 31.

Real Estate Tax Bill Payment Information

Tax Bills Issued August 1
Single Payment Due (Delinquent Date) Jan. 5

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline September 1
Rendition Date Jan. 31

Personal Property Tax Bill Payment Information

Tax Bill Issued August 1
Single Payment Due (Delinquent Date) Jan. 5 of the following year

North Dakota

Lien Date February 1

Real Property Information

Assessment Notice Issue Date April 1
Appeal Deadline April 10; Township BOE = 1st Monday in April; City BOE = 2nd Tuesday in April. Formal Appeal to the County Auditor by Nov. 1 of the year following the year when taxes are due

Real Estate Tax Bill Payment Information

Tax Bills Issued December 1
Single Payment Due (Delinquent Date) February 15
First Installment Due (Delinquent Date) March 1
Second Installment Due (Delinquent Date) October 15

Personal Property Information

Personal Property not taxable in North Dakota.

Ohio

Lien Date January 1

Real Property Information

Assessment Notice Issue Date December 23
Appeal Deadline March 31

Real Estate Tax Bill Payment Information

Tax Bills Issued December 23
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) January 20
Second Installment Due (Delinquent Date) June 20

Personal Property Information

Personal Property is not taxable in Ohio.

Oklahoma

Lien Date January 1

Real Property Information

Assessment Notice Issue Date Feb. 1
Appeal Deadline May 1; Notices are typically issued between Feb.-April; there is no set date for notice issuance. RE Appeal deadlines are the first Monday in May or 30 days from notice date

Real Estate Tax Bill Payment Information

Tax Bills Issued November 15
Single Payment Due (Delinquent Date) December 31
First Installment Due (Delinquent Date) December 31
Second Installment Due (Delinquent Date) March 31

Personal Property Information

Assessment Notice Issue Date April 1 – June 1; Varies
Appeal Deadline April – June or 20 days from notice; Varies
Rendition Date March 15

Personal Property Tax Bill Payment Information

Tax Bill Issued November 15
Single Payment Due (Delinquent Date) December 31

Oregon

Lien Date January 1

Real Property Information

Assessment Notice Issue Date Oct. 15
Appeal Deadline December 31

Real Estate Tax Bill Payment Information

Tax Bills Issued October 15
Single Payment Due (Delinquent Date) November 15
First Installment Due (Delinquent Date) November 15
Second Installment Due (Delinquent Date) February 15

Personal Property Information

Assessment Notice Issue Date April 1
Appeal Deadline Dec. 31
Rendition Date March 1

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1
Single Payment Due (Delinquent Date) November 15

Pennsylvania

Lien Date January 1

Real Property Information

Assessment Notice Issue Date N/A
Appeal Deadline August 1; Varies Aug. 1 to first Monday in Oct.; no Assessment Notice is issued unless the value has changed

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1
Single Payment Due (Delinquent Date) February 1 – December 30. Varies by jurisdiction. Majority of bills due March 31 and April 30.

Personal Property Information

Personal Property not taxable in Pennsylvania.

Rhode Island

Lien Date December 31

Real Property Information

Assessment Notice Issue Date July 1
Appeal Deadline Oct. 1; Varies Oct. – Dec.; 90 days after first payment due date.

Real Estate Tax Bill Payment Information

Tax Bills Issued June 15
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) July 15
Second Installment Due (Delinquent Date) October 15

Personal Property Information

Assessment Notice Issue Date June 1
Appeal Deadline August 31; 90 days from notice
Rendition Date January 31

Personal Property Tax Bill Payment Information

Tax Bill Issued June 15
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) July 15
Second Installment Due (Delinquent Date) October 15

South Carolina

Lien Date December 31

Real Property Information

Assessment Notice Issue Date February 1
Appeal Deadline Jan. 15

Real Estate Tax Bill Payment Information

Tax Bills Issued October 15
Single Payment Due (Delinquent Date) January 15

Personal Property Information

Assessment Notice Issue Date August 1
Appeal Deadline October 31
Rendition Date April 30 or 120 days from fiscal close date

Personal Property Tax Bill Payment Information

Tax Bill Issued December 1
Single Payment Due (Delinquent Date) January 15 of the following year

South Dakota

Lien Date January 1

Real Property Information

Assessment Notice Issue Date March 1
Appeal Deadline March 15 & April 3; If the owner is domiciled in the county, then you must file to the Town Board, otherwise you can file straight to the County Board of Equalization

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1
Single Payment Due (Delinquent Date) April 30
First Installment Due (Delinquent Date) April 30
Second Installment Due (Delinquent Date) October 31

Personal Property Information

Personal Property in not taxable in South Dakota.

Tennessee

Lien Date January 1

Real Property Information

Assessment Notice Issue Date May 1
Appeal Deadline June 1; 30 days from notice date or by June 1. Davidson & Shelby County are June 15 and June 30 respectively.

Real Estate Tax Bill Payment Information

Tax Bills Issued October 15
Single Payment Due (Delinquent Date) February 28

Personal Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 15
Rendition Date March 1

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1
Single Payment Due (Delinquent Date) February 28 of the following year

Texas

Lien Date January 1

Real Property Information

Assessment Notice Issue Date Varies by jurisdiction; April – May
Appeal Deadline May 15; Later of May 15 or 30 days after notice; 60 days from Notice of Determination (NOD) to file Litigation

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1
Single Payment Due (Delinquent Date) January 31
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date) June 30

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline Later of June 1 or 30 days from notice
Rendition Date April 15

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1
Single Payment Due (Delinquent Date) January 31 of the following year

Utah

Lien Date January 1

Real Property Information

Assessment Notice Issue Date August 1
Appeal Deadline September 15; or 45 days from Notice

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1
Single Payment Due (Delinquent Date) November 30

Personal Property Information

Assessment Notice Issue Date June 1
Appeal Deadline July 1
Rendition Date May 15; except Salt Lake City

Personal Property Tax Bill Payment Information

Tax Bill Issued May 1
Single Payment Due (Delinquent Date) May 15

Vermont

Real Property Information

Assessment Notice Issue Date May 15
Appeal Deadline May 29; Assessors send out notices starting in May, but only when there is a change in the value.  Grievances must be filed with the Lister (Assessor) within 14 days of the notice. An appeal to the Board of Civil Authority must be done within 14 days of the Lister’s decision

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1
Single Payment Due (Delinquent Date) August 15
First Installment Due (Delinquent Date) August 15
Second Installment Due (Delinquent Date) November 15

Personal Property Information

Assessment Notice Issue Date May 1
Appeal Deadline May 20
Rendition Date April 20

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) August 15
First Installment Due (Delinquent Date) August 15
Second Installment Due (Delinquent Date) November 15

Virginia

Lien Date January 1

Real Property Information

Assessment Notice Issue Date March 1
Appeal Deadline April 1; 15-30 days from notice date; varies by jurisdiction

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1
Single Payment Due (Delinquent Date) December 5
First Installment Due (Delinquent Date) June 6
Second Installment Due (Delinquent Date) December 5

Personal Property Information

Assessment Notice Issue Date March 1
Appeal Deadline April 1
Rendition Date April 15, but can vary by jurisdiction

Personal Property Tax Bill Payment Information

Tax Bill Issued April 1
Single Payment Due (Delinquent Date) May 1

Washington

Lien Date January 1

Real Property Information

Assessment Notice Issue Date June 1
Appeal Deadline July 1; Aug. 1 – Dec. 30; Notices can be sent at any time. Appeal deadlines vary from 30 or 60 days following Notice Mail Date. These deadline periods vary among counties.

Real Estate Tax Bill Payment Information

Tax Bills Issued February 10
Single Payment Due (Delinquent Date) April 30
First Installment Due (Delinquent Date) April 30
Second Installment Due (Delinquent Date) October 31

Personal Property Information

Assessment Notice Issue Date October 15
Appeal Deadline July 1
Rendition Date April 30

Personal Property Tax Bill Payment Information

Tax Bill Issued February 1
Single Payment Due (Delinquent Date) April 30
First Installment Due (Delinquent Date) April 30
Second Installment Due (Delinquent Date) October 31

Washington D.C.

Lien Date January 1

Real Property Information

Assessment Notice Issue Date March 1
Appeal Deadline April 2; Prior year-end financial/rent roll information is required to be filed by April 15

Real Estate Tax Bill Payment Information

Tax Bills Issued March 1
Single Payment Due (Delinquent Date) March 31
First Installment Due (Delinquent Date) March 31
Second Installment Due (Delinquent Date) September 15

Personal Property Information

Assessment Notice Issue Date July 1
Appeal Deadline July 31
Rendition Date July 31

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1
Single Payment Due (Delinquent Date) July 31 of prior year

West Virginia

Lien Date July 1 of prior year

Real Property Information

Assessment Notice Issue Date Jan. 1
Appeal Deadline Feb. 1

Real Estate Tax Bill Payment Information

Tax Bills Issued July 15
Single Payment Due (Delinquent Date) September 30
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date) March 31

Personal Property Information

Assessment Notice Issue Date January 1
Appeal Deadline January 31
Rendition Date August 1 (Industrial); September 1 (Commercial)

Personal Property Tax Bill Payment Information

Tax Bill Issued August 1
Single Payment Due (Delinquent Date) Date Not Applicable
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date) March 31 of the following year

Wisconsin

Lien Date January 1

Real Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 8; Varies by Jurisdiction (Apr. 30 – Sept. 30); 30 days from notice date

Real Estate Tax Bill Payment Information

Tax Bills Issued November 15
Single Payment Due (Delinquent Date) January 31
First Installment Due (Delinquent Date) January 31
Second Installment Due (Delinquent Date) July 31

Personal Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 1
Rendition Date March 1

Personal Property Tax Bill Payment Information

Tax Bill Issued December 1
Single Payment Due (Delinquent Date) January 31 of the following year

Wyoming

Lien Date January 1

Real Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 1; 30 days from notice date

Real Estate Tax Bill Payment Information

Tax Bills Issued September 1
Single Payment Due (Delinquent Date) November 10
First Installment Due (Delinquent Date) November 10
Second Installment Due (Delinquent Date) May 10

Personal Property Information

Assessment Notice Issue Date April 1
Appeal Deadline May 1
Rendition Date March 1

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1
Single Payment Due (Delinquent Date) November 10
First Installment Due (Delinquent Date) November 10
Second Installment Due (Delinquent Date) May 10 of the following year

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1 (866) TAX- 1139

Austin, dallas, denver, houston, permian basin