2023 Tax Calendar
Brought to you by ITC - Your compliance partner. Count. On. Us.
Lien Date - October 1 of prior year
Real Property Information
- Assessment Notice Issue Date: Late March thru July
- Appeal Deadline: Late April - August; Varies by jurisdiction (April-August); 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
Lien Date - January 1
Real Property Information
- Assessment Notice Issue Date: January 15
- Appeal Deadline: February 14; approximate deadline; based on 30 days from notice or tax bill date.
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
Lien Date - January 1
Real Property Information
- Assessment Notice Issue Date: January 1
- Appeal Deadline: April 24
- Appeal Deadline for Maricopa and Pima: April 2
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
Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: July 15
- Appeal Deadline:
- August 19; A petition/letter must be received, and hearing date be scheduled by the 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
Lien Date: January 1
Real Property Information
Assessment Notice Issue Date: July 1
Appeal Deadline: September 15 or November 30. Varies per jurisdiction; September 15 or November 30 for 2021. The counties with September 16 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura. An appeal must be filed between July 2 and either September 15 or November 30 (depending on county). With the exception of Supplemental and Escape, the deadline to file is 60 days from the date of the notice.
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
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
Lien Date: October 1
Real Property Information
- Assessment Notice Issue Date: February 1
- Appeal Deadline: February 20; Recommended to appeal informally prior to the February 20, 2021 deadline for revaluations. Appeals must be delivered to the assessors’ office by February 20, 2021; not a postmark date.
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
Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: January 1
- Appeal Deadline: January 31, March 15, and April 1; Varies by jurisdiction
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.
Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: August 1
- Appeal Deadline: September 1; 25 days from notice; TRIM notices are mailed starting August 1 with each county sending notices based on the ability to send out all notices. Appeal deadlines usually fall within the first three weeks of September 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
Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: April - June
- Appeal Deadline: May - August; Varies by jurisdiction (May 15–August 15); 45 days from date of initial notice; 30 days from date of appeal decision
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 County (The Big Island) and Maui
- Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: March 15
- Appeal Deadline: April 9; Appeals must be filed by April 9 preceding the tax year. The assessments are revalued at market value annually. The primary approach to value is the cost approach with some consideration given to the comparable sales approach to value.
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: January 15
Hawaii, Kauai
- Lien Date: October 1
Real Property Information
- Assessment Notice Issue Date: December 1
- Appeal Deadline: December 31
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date June 1
- Appeal Deadline June 28; All counties in Idaho follow the same schedule for notices and appeals.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date May–October
- Appeal Deadline May–October; May–December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
Real Estate Tax Bill Payment Information
- Tax Bills Issued May 1
- Single Payment Due (Delinquent Date) June 1
- First Installment Due (Delinquent Date) June 1
- Second Installment Due (Delinquent Date) September 1
Personal Property Information
Personal Property is not taxable in Illinois.
- Illinois, Cook County
- Lien Date January 1
Real Property Information
- Assessment Notice Issue Date January 1
- Appeal Deadline March 1; Varies by township; March–November. Under the waiver, interest penalties for late payments of the first installment 2020 taxes, which are due March 2, 2021, will now be postponed until May 3, 2021, and the second installment 2020 taxes, which are due August 2, 2021, will now be postponed until October 1, 2021.
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.
Lien Date January .
Real Property Information
- Assessment Notice Issue Date April 30
- Appeal Deadline June 15; Assessments issued at different times throughout the year and vary by jurisdiction. Appeal deadline is always June 15.
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
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 January 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 January 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.
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date March 1
- Appeal Deadline March 31; Informal appeal due 30 days from notice date; an appeal of the informal decision must be filed to the Court of Tax Appeals (COTA) within 30 days of the date on the result notice.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date April 19
- Appeal Deadline May 17; If there is a change in value, NOV will be issued in late April. If there is a change in value, an NOV will be issued in late April. The formal appeal deadline is the third Monday in May; however, to file a formal appeal to the BOAA, an informal conference must be held with the county during the two weeks prior to the formal appeal deadline (inspection period). This two-week inspection period begins on the first Monday in May.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date Varies by parish; August 1–September 15 (exception is Orleans parish is on July 15)
- Appeal Deadline Varies by parish, August 15–September 30; An assessment can be reviewed informally within the 15-day business day “open roll” period. If a formal appeal is needed, the filing deadline is 10 days before the scheduled Board hearing. If needed, an appeal to the Louisiana Tax Commission can be made. This is due 10 days after receipt of the written Board ruling.
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
Lien Date April 1
Real Property Information
- Assessment Notice Issue Date July 1
- Appeal Deadline January 1; 185 days from the commitment date; 60 days from assessors’ 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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date January 1
- Appeal Deadline December 31 or February 10; Triennial cycle with 1/3 of the properties re-assessed each year. December 31 appeal deadline for off-cycle properties. Notices issued in late December for in-cycle properties with a lien date of January 1. Appeal deadline for in-cycle properties is in February. No notice issued for off-cycle properties.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date January 1
- Appeal Deadline February 1; Decisions from the Board of Assessors can be appealed within three (3) months of the decision date.
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
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
- Michigan, Winter
- Lien Date January 1
Personal Property Tax Bill Payment Information
- Tax Bill Issued November 1 - Winter
- Single Payment Due (Delinquent Date) December 15 or February 14
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-April. 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.
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date July 1
- Appeal Deadline August 1; Appeals filed to the Board of Supervisors by 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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date April 1
- Appeal Deadline July 13; Varies by county; Most fall around mid-July (second Monday in July); Appeal to State Tax Commission (STC) 30 days after the BOE notice or September 30. Note: Informal deadlines vary drastically with BOE deadlines, ranging from late June to mid-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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date May 1
- Appeal Deadline June 1; 30 days from 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
Lien Date January 1
Real Property Information
Assessment Notice Issue Date June 1
Appeal Deadline June 30; All appeals must go through an attorney.
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
Lien Date July 1
Real Property Information
- Assessment Notice Issue Date December 15
- Appeal Deadline January 15; While January 15 of the current calendar is the filing deadline for appeal submission, Supplemental noticed sites which carry a DOV of July 1, will carry an appeal filing deadline of the following January 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
Lien Date April 1
Real Property Information
- Assessment Notice Issue Date October 1
- Appeal Deadline March 1; September 1 deadline to appeal any abatement application decision to either the New Hampshire Board of Tax and Land Appeals or Superior Court, but not both.
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.
Lien Date October 1
Real Property Information
- Assessment Notice Issue Date January 30
- Appeal Deadline April 1; 30 days from 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.
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date March 31
- Appeal Deadline April 15; 30 days from 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, Excludes NYC Boroughs
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.
- New York City Boroughs & Nassau
- Lien Date January 5
Real Property Information
- Assessment Notice Issue Date January 15
- Appeal Deadline March 1
Real Estate Tax Bill Payment Information
- Tax Bills Issued June 1. Varies by jurisdiction.
- Single Payment Due (Delinquent Date) July 1
- First Installment Due (Delinquent Date) July 1
- Second Installment Due (Delinquent Date) September 30
Personal Property Information
- Personal Property not taxable in New York.
Lien Date Jan. 1
Real Property Information
- Assessment Notice Issue Date January 1
- Appeal Deadline March 31; 30 days after mailing of value notice with the first informal deadline of 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
Lien Date February 1
Real Property Information
- Assessment Notice Issue Date April 1
- Appeal Deadline November 1; Township BOE = First Monday in April; City BOE = Second Tuesday in April. Formal Appeal – File an Abatement to the County Auditor by November 1 of the year following the year when taxes are due. Retroactive appeals are possible, for example, by November 1, 2021, we can file for 2019, 2020, and 2021.
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.
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date December 23
- Appeal Deadline March 31; Informal appeal deadline for counties when it is in a sexennial year (varies by county).
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.
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date February 1
- Appeal Deadline April 5; 30 days from notice date; dates vary by jurisdiction
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date October 15
- Appeal Deadline December 31; Property is revalued annually. Values are published by the counties as a component of the property tax statement in early October.
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 December 31
- Rendition Date March 1
Personal Property Tax Bill Payment Information
- Tax Bill Issued October 1
- Single Payment Due (Delinquent Date) November 15
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date July 1
- Appeal Deadline July 31 or August 3, varies by county; varies by jurisdiction; typically 30 days from the first tax payment due date. For most third class counties: August 1 (primary deadline). For other counties: September 1. No notice is issued unless 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.
- Pennsylvania, Allegheny
- Lien Date January 1 of prior year
Real Property Information
- Assessment Notice Issue Date January 1
- Appeal Deadline March 31
Real Estate Tax Bill Payment Information
- Tax Bills Issued January 1
- Single Payment Due (Delinquent Date) March 31
Personal Property Information
- Personal Property not taxable in Pennsylvania.
Lien Date December 31
Real Property Information
- Assessment Notice Issue Date July 1
- Appeal Deadline October 1; Varies October–December; 90 days after first payment due date; 90 days from the notice.
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
Lien Date December 31
Real Property Information
- Assessment Notice Issue Date March 1
- Appeal Deadline January 15; 90 days from the notice; non-reval counties will not receive notices, but appeal is based on tax bill value and due by January 15 of the following year.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date March 1
- Appeal Deadline March 15 and April 2; If property is locally owned, the appeal deadline is March 22 (Thursday proceeding the third Monday in March); if the property is not locally owned, appeal deadline is first Tuesday in April.
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.
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 and 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
Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: April 15
- 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
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
Lien Date April 1
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. Jurisdictions release assessment over (about) a three-month timeframe. 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
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date June 1
- Appeal Deadline July 1; May 1 – December 30 is the typical window when notices can be expected. Appeal Deadlines vary with counties, either 30 or 60 days following Value Change Notice mail date.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date March 1
- Appeal Deadline April 1; 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
Lien Date July 1 of prior year
Real Property Information
- Assessment Notice Issue Date January 1
- Appeal Deadline February 1; 60 days from notice date; issue dates vary annually and by jurisdiction.
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
Lien Date January 1
Real Property Information
- Assessment Notice Issue Date April 1
- Appeal Deadline May 8; Varies by jurisdiction (April 30–September 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
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
Client Testimonials

“Along with years of experience and expertise consulting on all matters related to property value, Mark and his staff of consultants provide a level of comfort for their client that is second to none. Industrial Tax Consulting previously provided guidance on valuation and inventory which netted GE significant savings.”

“I can vouch for (ITC’s) expertise with property and equipment. I saw firsthand what they did to significantly reduce Oceaneering’s property tax liability, in some locations by over 50% from the proposed notice of value. In conclusion, I strongly recommend ITC.”

Client Success Stories
With Industrial Tax Consulting as your tax partner for customized property tax solutions honed to perfection after years of experience, you shouldn’t be surprised that the success stories keep adding up.
Each industry has its own and different set of rules, regulations, obligations and compliance deadlines. ITC is familiar with all of them, putting together teams of experts in any given field to match expertise with a client’s needs.
Even factors seemingly unrelated to property taxes, such as inventory, may lead to a reduction in property taxes. Which is very reassuring to any of our clients who need to rely on our advice in order to achieve the desired tax savings.
To find out more details, select your industry.
Then contact us.
Case Study
Client Issue
Headcount reductions left one client without proper staffing to ensure returns were prepared, assessments were reviewed, and tax bills were paid timely. The client was faced with outsourcing the entire department or trying to find alternative solutions.
Approach and Solution
ITC (Industrial Tax Consulting) and the client mutually designed a customized co-sourcing option, enabling the client to retain key resources and shift nonessential tasks, such as mail handling, printing, collating, and mailing returns, to our managed services team.
Results
This approach allowed the client to leverage their knowledge and expertise within their industry, company and team with our resources to perform data-entry functions, all while maintaining transparency and visibility into the entire process.