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2017 Property Tax Calendar

 

 

To view a specific state, select a state from the following drop-down menu:

 

 

This report is deemed to be a reliable and comprehensive calendar of specific tax event dates that are updated quarterly.

However, it is not guaranteed and some dates are not listed. For further listings or verification, contact us.

 

 

 

Alabama back to top

real estate personal property
Value Notices Issued Jan - Dec

 

Value Notices Issued Jan - Sept

Varies; Appeal deadline is 30 days after issue date

Appeal Deadline

Jan - Dec

Varies, 30 days after value notice

Assessment Date

Oct 1

 

Assessment Date

Oct 1

 

Tax Returns Due

Dec 31

Inventory exempt

Tax Bills Due

Dec 31

 

Tax Bills Due

Dec 31

 

Alaska back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Jan - Apr

  Value Notices Issued Jan - Apr  

Appeal Deadline

Jan - Apr

30 days after value notices issued

Tax Returns Due

Jan - Apr

 

Tax Bills Issued

May 15

 

Appeal Deadline

Apr - Jun

30 days after value notices issued

Tax Bills Due

June 15

1st half installment

Tax Bills Issued

Aug 1

 

Tax Bills Due

Aug 15

2nd half installment

Tax Bills Due

June - Oct

Varies by jurisdiction

Alaska, Anchorage back to top

real estate personal property

Value Notices Issued

Jan 15-Mar 31

 

Tax Returns Due

Apr 20

 

Appeal Deadline

Feb - Mar

30 days after value notices issued

Value Notices Issued

June 1

 

   

 

Appeal Deadline

June

30 days after value notices issued

      Tax Bills Due Aug 31 1st half installment
      Tax Bills Due Oct 31 2nd half installment

Arizona back to top

real estate personal property

Assessment Date

Jan 1

Varies by jurisdiction

Assessment Date

Jan 1

 

Value Notices Issued

Jan - Feb

Varies by jurisdiction

Value Notices Issued

Jan - Feb

Varies by jurisdiction

Tax Bills Due

Mar 1

2nd half installment, delinquent May 2

Tax Bills Due

Mar 1

2nd half installment, delinquent May 1

Appeal Deadline

Mar - May

60 days after notices no later May 31

Tax Returns Due

Apr 1

Inventory exempt

Tax Bills Issued

Sep

Supplementary valuation notice

Tax Bills Due

Oct 1

1st half installment, delinquent Nov 1

Tax Bills Due

Oct 1

1st half installment, delinquent Nov 1

 

 

 

Arkansas back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

Can assess new locations through
May 15

Tax Bills Issued

Mar

 

Tax Bills Issued

Mar 1

 

Tax Bills Due

Apr 10

1st half installment

Tax Returns Due

May 31

 

Tax Bills Due

Jul 10

2nd half installment

Value Notices Issued

Jun - Jul

 

Value Notices Issued

Jul

 

Appeal Deadline

Jun 30

Or 30 days after notices are issued

Appeal Deadline

Aug 21

3rd Monday in August

Tax Bills Due

Oct 10

 

Tax Bills Due

Oct 10

3rd installment

 

 

 

California back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Apr 10

Secured - 2nd half installment
(where it applies)

Tax Bills Due

Apr 10

Secured - 2nd half installment
(where it applies)

Value Notices Issued

Jun - Aug

 

Tax Returns Due

May 7

 

Tax Bills Due

Aug 31

Unsecured - Or 60 days after issued
if after 8/31

Tax Bills Issued

Jun - Aug

Inventory exempt

Tax Bills Issued

Oct

 

Tax Bills Due

Aug 31

Unsecured - Or 60 days after issued
if after 8/31

Appeal Deadline

Nov 30

For most counties, if value notices
issued after Aug 1

Appeal Deadline

Nov 30

For most counties, if value notices
issued after Aug 1

Tax Bills Due Dec 10 Secured - 1st half installment

Tax Bills Due

Dec 10

Secured - 1st and sometimes 2nd half installment

California, Alameda back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, Inyo back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, Kings back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, Placer back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, San Francisco back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, San Luis Obispo back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, Santa Clara back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, Sierra back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

California, Ventura back to top

real estate personal property

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Appeal Deadline

Sep 15

County decides mid-late April
on early or late deadline

Colorado back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Issued

Jan 1

 

Tax Bills Issued

Jan 1

 

Tax Bills Due

Feb 28

1st half installment

Tax Bills Due

Feb 28

1st half installment

Tax Bills Due

Apr 30

Full amount

Tax Returns Due

Apr 15

Inventory exempt

Value Notices Issued

May 1

 

Tax Bills Due

Apr 30

Full amount

Appeal Deadline

Jun 1

 

Tax Bills Due

Jun 15

2nd half installment

Tax Bills Due

Jun 15

2nd half installment

Appeal Deadline

Jun 30

 

Connecticut back to top

real estate personal property
Value Notices Issued Oct - Jan Assessment increase notices
mailed by Feb 1
Value Notices Issued Jan Assessment increase notices
mailed by Feb 1

Tax Bills Due

Feb 1

2nd half installment

Tax Bills Due

Feb 1

2nd half installment

Appeal Deadline

Feb 20

Towns can ask for extension until
March 20

Tax Bills Issued

July

 

Tax Returns Due

Jun 1

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

Tax Bills Due

Aug 1

1st half installment
(some due in 1 installment)

Tax Bills Issued

July 1

Beginning of fiscal year

Assessment Date

Oct 1

 

Tax Bills Due

Aug 1

1st half installment

Tax Returns Due

Nov 1

Inventory exempt;
25% penalty for late filing

Assessment Date

Oct 1

Assessment date for next fiscal year

 

 

 

Delaware back to top

real estate personal property

Tax Bills Due

Sept 30

 

Assessment Date

Exempt

 

Delaware, Kent County back to top

real estate personal property

Assessment Date

Jun 1

Value Notices not issued yearly
unless changed

Assessment Date

Exempt

 

Appeal Deadline

Jan 31

Or 30 days from date of notice

   

 

Delaware, New Castle County back to top

real estate personal property

Appeal Deadline

Mar 15

 

Assessment Date

Exempt

 

Assessment Date

July 1

 

   

 

Delaware, Sussex County back to top

real estate personal property

Appeal Deadline

Feb 13

 

Assessment Date

Exempt

 

Assessment Date

Apr 30

Value Notices not issued yearly
unless changed

   

 

Florida back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Jan 31

Deadline for 2% discount

Tax Bills Due

Jan 31

Deadline for 2% discount

Tax Bills Due

Feb 28

Deadline for 1% discount

Tax Bills Due

Feb 28

Deadline for 1% discount

Tax Bills Due

Mar 31

Gross tax amount, tax bills delinquent on April 1

Tax Bills Due

Mar 31

Gross tax amount, tax bills delinquent on April 1

Value Notices Issued

Aug

Dates may vary by County

Tax Returns Due

Apr 1

Inventory & software exempt;
25K tax exemption

Appeal Deadline

Sep

25 Days after value notices issued

Tax Bills Issued

Nov 1

 

Tax Bills Issued

Nov 1

 

Tax Bills Due

Nov 30

Deadline for 4% discount

Tax Bills Due

Nov 30

Deadline for 4% discount

Tax Bills Due

Dec 31

Deadline for 3% discount

Tax Bills Due

Dec 31

Deadline for 3% discount

 

 

 

Georgia back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Apr - Jul

 

Tax Returns Due

Apr 1

Freeport application due with return

Appeal Deadline

Jun - Aug

30-45 days after notice mailed

Tax Bills Due

May - Dec

Varies by jurisdiction

Tax Bills Due

May - Dec

Varies by jurisdiction

 

 

 

Georgia, Fulton County back to top

real estate personal property

Tax Bills Due

Oct 15

Due 30-60 days after issued.
Atlanta tax bills due Aug 15.
Due dates frequently are extended.

Tax Bills Due

Oct 15

Atlanta City tax bills due Aug 15.
Due dates frequently are extended.

Hawaii back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Exempt

 

Tax Bills Due

Feb 20

2nd half installment

   

 

Value Notices Issued

Mar 1 - 15

 

 

 

 

Appeal Deadline

Apr 9

       

Tax Bills Due

Aug 20

1st half installment

 

 

 

Hawaii, Honolulu City & County back to top

real estate personal property

Appeal Deadline

Jan 15

 

Assessment Date

Exempt

 

Tax Bills Due

Feb 20

2nd half installment

   

 

Tax Bills Due

Aug 20

1st half installment

 

 

 

Assessment Date

Oct 1

 

 

 

 

Value Notices Issued

Dec 15

 

 

 

 

Hawaii, kauai back to top

real estate personal property

Tax Bills Due

Feb 20

2nd half installment

Assessment Date

Exempt

 

Tax Bills Due

Aug 20

1st half installment

   

 

Assessment Date

Oct 1

 

 

 

 

Value Notices Issued

Dec 1

 

 

 

 

Appeal Deadline

Dec 31

 

 

 

 

Hawaii, maui back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Exempt

 

Tax Bills Due

Feb 20

2nd half installment

   

 

Value Notices Issued

Mar 15

 

 

 

 

Appeal Deadline

Apr 9

 

 

 

 

Tax Bills Due

Aug 20

1st half installment

     

Idaho back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

Can assess new locations anytime during the year

Value Notices Issued

May

 

Tax Returns Due

Mar 15

Inventory exempt

Tax Bills Due

Jun 20

2nd half installment

Tax Bills Due

Jun 20

2nd half installment following year

Appeal Deadline

Jun 26

4th Monday in June

Tax Bills Due

Dec 20

1st half installment

Tax Bills Due

Dec 20

1st half installment

 

 

 

Illinois back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Exempt

 

Appeal Deadline

Jul - Dec

30 days after notices are issued

 

 

 

Tax Bills Due

June, Sept

Dates vary by county

 

 

 

Illinois, Cook County back to top

real estate personal property

Tax Bills Due

Mar 1

1st half installment

Assessment Date

Exempt

 

Appeal Deadline

Feb - Nov

30 days after notices are issued

 

 

 

Tax Bills Due

Aug 1

2nd half installment

 

 

 

Indiana back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Issued

Apr

 

Tax Bills Issued

Apr

 

Appeal Deadline

May - Dec

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

Appeal Deadline

May - Dec

45 days after notice or tax bill issued

Tax Bills Due

May 10

1st half installment

Tax Bills Due

May 10

1st half installment

Tax Bills Due

Nov 10

2nd half installment

Tax Returns Due

May 15

Inventory exempt

Value Notices Issued May - Dec Dates vary by jurisdiction

Tax Bills Due

Nov 10

2nd half installment

Iowa back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Exempt

 

Tax Bills Due

Mar 31

2nd half installment

 

 

 

Value Notices Issued

Apr 1-15

     

 

Appeal Deadline

Apr 30

 

 

 

 

Tax Bills Issued

Aug 15

 

 

 

 

Tax Bills Due

Sep 30

1st half installment

 

 

 

Kansas back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Feb - Mar

 

Tax Returns Due

Mar 15

Inventory exempt

Appeal Deadline

Mar 31

Equalization Appeal Option

Value Notices Issued

May 1

 

Tax Bills Due

May 10

2nd half installment (Most Counties)

Tax Bills Due

May 10

2nd half installment (Most Counties)

Tax Bills Issued

Nov

 

Appeal Deadline

May 15

Or 15 days after notices are mailed

Appeal Deadline

Dec 20

Payment under Protest Option

Tax Bills Issued

Nov 1

 

Tax Bills Due

Dec 20

1st half installment

Tax Bills Due

Dec 20

1st half installment

Kentucky back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Apr

 

Tax Returns Due

May 15

 

Appeal Deadline

May 15

3rd Monday of May

Tax Bills Due

Dec 31

Begin end of Oct; majority due 12/31

Tax Bills Issued

Oct

 

Tax Bills Issued

Oct

 

Tax Bills Due

Dec 31

 

   

 

Louisiana back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Appeal Deadline

Aug - Sep

15 days from "Book Opening" date

Tax Returns Due

Feb 20 - Apr 1

Varies by jurisdiction

Value Notices Issued

Aug - Sep

Books open for public inspection

Tax Bills Issued

Nov

 

Tax Bills Issued

Nov

 

Tax Bills Due

Dec 31

 

Tax Bills Due

Dec 31

     

 

Louisiana, New Orleans City back to top

real estate personal property

Assessment Date

Aug 1

 

Assessment Date

Aug 1

 

Appeal Deadline

Aug 15

 

 

 

 

Maine back to top

real estate personal property

Assessment Date

Apr 1

 

Tax Returns Due

Apr 1

Inventory exempt

Value Notices Issued

Jul

 

Assessment Date

Apr 1

 

Tax Bills Issued Jul - Aug  

Tax Bills Issued

Jul - Aug

 

Tax Bills Due

Aug 1

 

Tax Bills Due

Aug 1

 

Appeal Deadline

Dec - Feb

185 days after date of commitment

Appeal Deadline Dec - Feb

 

Maryland back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Appeal Deadline

Feb

In cycle appeals:
only 45 days after notice issued

Tax Returns Due

Apr 15

Extensions can be received to June 15 (I&E Surveys due)

Tax Bills Issued

July 1

 

Tax Bills Issued

July

 

Tax Bills Due

Sept 30

 

Tax Bills Due

Sept 30

Dates vary upon receipt of assessment notice

Value Notices Issued

Dec

New triennial in-cycle assessment only

     

Appeal Deadline

Dec 31

Out of cycle appeals only

 

 

 

Massachusetts back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Feb 1

3rd Quarter installment

Tax Bills Due

Feb 1

3rd Quarter installment

Appeal Deadline

Feb 1

Towns with quarterly payments

Tax Returns Due

Mar 1

 

Tax Returns Due Feb - Jul If requested - failure to timely file
may result in $250 penalty and/or
loss of appeal rights

Tax Bills Due

May 1

4th Quarter & 2nd half installment

Tax Bills Due

May 1

4th Quarter & 2nd half installment

Tax Bills Due

Aug 1

1st Quarter installment

Tax Bills Due

Aug 1

1st Quarter installment

Tax Bills Due

Nov 1

2nd Quarter & 1st half installment

Appeal Deadline

Oct - Dec

Towns with semi-annual payments

Tax Bills Issued

Dec 31

Actual tax bills for quarterly towns

Tax Bills Due

Nov 1

2nd Quarter & 1st half installment

 

 

 

Tax Bills Issued

Dec 31

Actual tax bills for quarterly towns

     

Michigan back to top

real estate personal property

Appeal Deadline

Feb - Mar

Dates vary by jurisdiction

Tax Returns Due

Feb 20

Inventory exempt

Appeal Deadline

May 31

Michigan Tax Tribunal appeals

Appeal Deadline

Mar

Dates vary by jurisdiction

Tax Bills Due

Jul - Sep

Summer bills due

Appeal Deadline

May 31

Michigan Tax Tribunal appeals

Assessment Date

Dec 31

 

Tax Bills Due

July - Sept

Summer bills due

Tax Bills Due

Dec - Mar

Winter bills due

Assessment Date

Dec 31

 
     

Tax Bills Due

Dec - Mar

Winter bills due

Michigan, Detroit back to top

real estate  

Appeal Deadline

Feb 1

Assessor review

   

 

Michigan, Grand Rapids back to top

real estate  

Appeal Deadline

Feb 1

Assessor review

   

 

Minnesota back to top

real estate personal property

Assessment Date

Jan 2

 

Assessment Date

Exempt

 

Appeal Deadline

Mar - Apr

City Boards of Equalization

 

 

 

Appeal Deadline

Apr 30

In the year following the assessment date: MN Tax Court

     

Tax Bills Due

May 15

1st half installment,
based on prior-year EMV

 

 

 

Appeal Deadline

May - Jun

County Boards of Equalization

     

Tax Bills Due

Oct 15

2nd half installment,
based on prior-year EMV

 

 

 

Mississippi back to top

real estate personal property

Assessment Date

Jan 1

Can tax new equipment from
Jan 1 - Mar 1

Assessment Date

Jan 1

 

Tax Bills Due

Jan 31

 

Tax Bills Due

Jan 31

 

Tax Returns Due

Apr 1

Income Statements for LIHTC
properties ONLY

Tax Returns Due

Apr 1

Can assess up to Mar 1

Value Notices Issued

Jun - Jul

  Value Notices Issued Jun - Jul

 

Appeal Deadline

Aug 7

1st Mon in Aug. Appeal to County Board

Tax Bills Issued

Dec

 

Tax Bills Issued

Dec

 

   

 

Missouri back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Apr - Jun

Must be sent by June 15

Tax Returns Due

Mar 1

Inventory exempt

Appeal Deadline

June 19

3rd Monday in June for 1st class
counties

Value Notices Issued

May 1

Only if value is different from what
was rendered

Appeal Deadline

July 10

2nd Monday of July for non-1st class counties

Appeal Deadline

June 19

3rd Monday in June
or 30 days after notice

Tax Bills Issued

Nov 1

 

Tax Bills Issued

Nov 1

 

Tax Bills Due

Dec 31

 

Tax Bills Due

Dec 31

 

Missouri, City of St. Louis back to top

real estate personal property

Appeal Deadline

Jul 10

2nd Monday in July

Tax Returns Due

Apr 1

Inventory exempt; Return due date
can be extended for 30 days

Montana back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

May 31

2nd half installment

Tax Returns Due

Mar 1

Inventory exempt

Appeal Deadline

June 5

1st Monday in June

Appeal Deadline

Jul

 

Tax Bills Due

Nov 30

1st half installment

Tax Bills Due

Aug 31

Personal property only

Nebraska back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Apr 30

1st half installment

Tax Bills Due

Apr 30

1st half installment

Value Notices Issued May  

Tax Returns Due

May 1

Inventory exempt

Appeal Deadline

Jun 30

 

Appeal Deadline

Jun 30

Date varies - 15 days after notices mailed

Tax Bills Due

Aug 31

2nd half installment

Tax Bills Due

Aug 31

2nd half installment

Nebraska - Douglas, Lancaster, Sarpy Co. back to top

real estate personal property

Tax Bills Due

Mar 31

1st half installment

Tax Bills Due

Mar 31

1st half installment

Tax Bills Due

Jul 31

2nd half installment

Tax Bills Due

Jul 31

2nd half installment

Nevada back to top

real estate personal property

Tax Bills Due

Jan 2

3rd installment due 1st Monday
in January

Assessment Date

Jul 1

 

Appeal Deadline

Jan 15

 

Tax Bills Issued

Jul 15

 

Tax Bills Due

Mar 6

4th installment due 1st Monday
in March

Tax Returns Due

Jul 31

Inventory exempt

Assessment Date

Jul 1

 

Tax Bills Due

Aug 16

30 days after notices are mailed,
varies by county

Tax Bills Issued

Jul 15

 

 

 

 

Tax Bills Due

Aug 21

1st installment due 3rd Monday
in August

 

 

 

Tax Bills Due

Oct 2

2nd installment due 1st Monday
in October

 

 

 

Value Notices Issued

Nov - Dec

 

 

 

 

New Hampshire back to top

real estate personal property

Appeal Deadline

Mar 1

All jurisdictions require owner sign appeals

Assessment Date

Exempt

 

Assessment Date

Apr 1

Real Estate only

 

 

 

Tax Bills Due

July 1

1st half installment, preliminary bill

 

 

 

Value Notices Issued

Oct

 

 

 

 

Tax Bills Issued Nov        

Tax Bills Due

Dec 1

2nd half installment, actual bill

     

New Jersey back to top

real estate personal property

Tax Bills Due

Feb 1

Quarterly installment

Assessment Date

Exempt

 

Appeal Deadline

Apr 1

May 1 for communities in revaluation

 

 

 

Tax Bills Due

May 1

Quarterly installment

 

 

 

Tax Bills Issued

Jul

 

 

 

 

Tax Bills Due

Aug 1

Quarterly installment

   

 

Assessment Date

Oct 1

General - if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights

 

 

 

Tax Bills Due

Nov 1

Quarterly installment

 

 

 

New Mexico back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Jan - May

 

Tax Returns Due

Feb 28

Inventory exempt

Appeal Deadline

Jan - Jun

30 days after notices are mailed

Value Notices Issued

Mar - Jun

 

Tax Bills Due

May 10

2nd half installment

Appeal Deadline

Mar - Jun

30 days after notices are issued

Tax Bills Issued

Nov

 

Tax Bills Due

May 10

2nd half installment

Tax Bills Due

Dec 10

1st half installment

Tax Bills Issued

Nov 1

 

     

Tax Bills Due

Dec 10

1st half installment

New York City back to top

real estate personal property

Tax Bills Due

Jan 1

2nd half installment

Assessment Date

Exempt

 

Assessment Date

Jan 5

 

 

 

 
Value Notices Issued Jan        

Appeal Deadline

Mar 1

 

 

 

 

Tax Bills Issued

Jun 1

 

 

 

 

Tax Bills Due

Jul 1

1st half installment

 

 

 

Tax Returns Due

Jun 1

Financial rendition filing deadline. Penalty for not filing.

 

 

 

Appeal Deadline

Oct 24

Petitions of Protective Writs

 

 

 

New York, Buffalo back to top

real estate personal property

Appeal Deadline

Dec 31

 

Assessment Date

Exempt

 

New York, Nassau County back to top

real estate personal property

Appeal Deadline

Jan - Mar

Most deadlines in February,
varies by city/village

Assessment Date

Exempt

 

New York, Suffolk County back to top

real estate personal property

Appeal Deadline

Feb

Most deadlines in February, some in
May & November, varies by city/village

Assessment Date

Exempt

 

New York, Westchester County back to top

real estate personal property

Appeal Deadline

Feb 19,
Jun 17

Most deadlines in February & June, varies by city/village

Assessment Date

Exempt

 

New York, White Plains back to top

real estate personal property

Appeal Deadline

Jan 21

 

Assessment Date

Exempt

 

New York, Yonkers back to top

real estate personal property

Appeal Deadline

Nov

 

Assessment Date

Exempt

 

North Carolina back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Appeal Deadline

Apr 4

30 days after mailing of value notice

Tax Returns Due

Jan 31

Inventory exempt - except supples; Extensions available upon request

Tax Bills Due

Sep 1

But not delinquent until 1/6 of
following year

Tax Bills Due

Sep 1

But not delinquent until 1/6 of
following year

North Carolina, Forsyth County back to top

real estate  

Appeal Deadline

June 30

 

 

 

 

North Carolina, Mecklenburg County back to top

real estate  

Appeal Deadline

May 15

Or 30 days from assessment notice
(if notice issued)

 

 

 

North Dakota back to top

real estate personal property

Assessment Date

Feb 1

 

Assessment Date

Exempt

 

Value Notices Issued

Mar

     

 

Tax Bills Due

Mar 1

1st half installment

   

 

Appeal Deadline

Mar - Apr

 

 

 

 

Tax Bills Due

Oct 15

2nd half installment

 

 

 

Ohio back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Exempt

 

Tax Bills Issued

Dec - Feb

 

 

 

 

Tax Bills Due

Jan - Mar

1st half installment

     

Appeal Deadline

Mar 31

       

Tax Bills Due

June - Aug

2nd half installment

 

 

 

Oklahoma back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Feb - Apr

 

Tax Returns Due

Mar 15

 

Tax Bills Due

Mar 31

2nd half installment

Tax Bills Due

Mar 31

2nd half installment

Appeal Deadline

May 1

or 20 days after notices are mailed

Appeal Deadline

Apr - Jun

20 days after notices are issued

Tax Bills Issued

Nov - Dec

 

Value Notices Issued

Apr - Jun

 

Tax Bills Due

Dec 31

1st half installment

Tax Bills Issued

Nov 1

 

     

Tax Bills Due

Dec 31

1st half installment

Oregon back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Feb 15

2nd installment - discount if
remainder paid

Tax Bills Due

Feb 15

2nd installment - discount if
remainder paid

Tax Bills Due

May 15

3rd installment

Tax Returns Due

Mar 15

Inventory exempt

Value Notices Issued

Oct 15 - 25

 

Tax Bills Due

May 15

3rd installment

Tax Bills Issued

Oct 15 - 25

 

Tax Bills Issued Oct 15 - 25  

Tax Bills Due

Nov 15

1st installment - discount if paid in full

Tax Bills Due

Nov 15

1st installment - discount if paid in full

Appeal Deadline

Dec 31

 

Appeal Deadline

Dec 31

 

Pennsylvania back to top

real estate personal property

Appeal Deadline

Aug 1

For some counties; Sept 1 for most counties

Assessment Date

Exempt

 

Pennsylvania Municipalities back to top

real estate personal property

Tax Bills Issued

Jan - Mar

 

Assessment Date

Exempt

 

Tax Bills Due

July & Oct

2% discount available

     

Pennsylvania School Districts back to top

real estate personal property

Tax Bills Issued

July - Aug

 

Assessment Date

Exempt

 

Tax Bills Due

Oct - Nov

2% discount available

 

 

 

Pennsylvania, Philadelphia back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Exempt

 

Tax Bills Due

Feb 28

Deadline for 1% discount

 

 

 

Tax Bills Due

Mar 31

Gross tax amount

 

 

 

Appeal Deadline May 26 First Level Assessor appeals      

Appeal Deadline

Oct 2

Board of Revision of Taxes (Second Level) appeals. 1st Monday of October

 

 

 

Pennsylvania, Pittsburgh back to top

real estate personal property

Tax Bills Issued

Jan 15

 

Assessment Date

Exempt

 

Value Notices Issued

Jan 31

 

 

 

 

Tax Bills Due

Feb 28

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

 

 

 

Appeal Deadline

Mar 31

 

 

 

 

Tax Bills Due

Apr 30

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

 

 

 

Rhode Island back to top

real estate personal property

Tax Returns Due

Jan 31

List of Accounts due to Assessor. Extensions avail. to March 15.
Failure to timely file may result in loss
of appeal rights at Superior Court level

Tax Returns Due

Jan 31

Inventory exempt

Value Notices Issued

July

 

Tax Bills Due

Aug 1

 

Tax Bills Due

Aug 1

 

Assessment Date

Dec 31

 

Appeal Deadline

Oct - Dec

Varies by town,
90 days after tax due date

 

 

 

Assessment Date

Dec 31

       

South Carolina back to top

real estate personal property

Assessment Date

Dec 31

 

Assessment Date

Jan 1

Or fiscal close date

Appeal Deadline

Jan 15

Jan 15 the following year (if no notice issued), or 90 days to appeal after notice issued

Tax Bills Due

Jan 15

Due January of following year

Tax Bills Due

Jan 15

 

Tax Returns Due

Apr 30

Or 120 days from fiscal close date, Inventory Exempt

Value Notices Issued

Jun - Oct

Varies by Jurisdiction

 

 

 

South Dakota back to top

real estate personal property

Value Notices Issued

Mar 1

 

Assessment Date

Exempt

 

Appeal Deadline

Mar 16

Thursday before the 3rd Monday

 

 

 

Tax Bills Due

Apr 30

1st half installment

 

 

 

Tax Bills Due

Oct 31

2nd half installment

 

 

 

Assessment Date

Nov 1

 

 

 

 

Tennessee back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Aug - Feb 28

Due in arrears

Tax Bills Due

Feb 28

Due in arrears

Value Notices Issued

Apr - May

 

Tax Returns Due

Mar 1

Inventory exempt - except raw materials; supplies taxable

Appeal Deadline

June

45 days after notices issued

Tax Bills Issued

Oct

 

Tax Bills Issued

July - Oct

 

 

 

 

Texas back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Jan 31

Gross tax bills

Tax Bills Due

Jan 31

Gross tax bills

Value Notices Issued

Apr - May

 

Tax Returns Due

Apr 15

Can request 30 day extension

Appeal Deadline

May 31

30 days after notices mailed

Value Notices Issued

May - June

 

Tax Bills Issued

Oct - Nov

 

Appeal Deadline

May - June

30 days after notices are issued

      Tax Bills Issued Oct - Nov  

Utah back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

Inventory exempt

Value Notices Issued

Jul

Varies by county

Tax Bills Due

Feb-May

Some counties require payment w/pp return, some counties bill later.

Appeal Deadline

Sept

Approximately Sept 15, Dates vary by county

Tax Returns Due

May 15

Except Salt Lake County whose due dates vary from Feb-May

Tax Bills Due

Nov 30

Partial payment may be made
throughout year

     

Vermont back to top

real estate personal property

Assessment Date

Apr 1

 

Assessment Date

Apr 1

 

Appeal Deadline

May - Jun

Varies by jurisdiction

Tax Returns Due

Apr 20

 

Tax Bills Due

Jun - Aug

 

Tax Bills Due

Jun - Aug

 

Virginia back to top

real estate personal property

Appeal Deadline

Jan - Dec

Varies by jurisdiction

Assessment Date

Jan 1

 

Assessment Date

Jan 1 or Jul 1

Varies by jurisdiction

Tax Returns Due

Jan 31 - Aug 1

Varies by local option

Virginia, Alexandria City back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

May 1

 

Value Notices Issued

Jan - Apr

  Tax Bills Due Oct 5

 

Appeal Deadline

Mar 15

Administrative appeal

 

 

 

Tax Returns Due

May 1

I&E filing deadline

 

 

 

Tax Bills Due

June 15

1st half installment

 

 

 

Appeal Deadline

Jun 1

Board of Equalization

 

 

 

Tax Bills Due

Nov 15

2nd half installment

 

 

 

Virginia, Arlington County back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

May 1

 

Value Notices Issued

Jan - Apr

  Tax Bills Due Sep 5

 

Appeal Deadline

Mar 1

Administrative appeal

 

 

 

Appeal Deadline

Apr 15

Board of Equalization

 

 

 

Tax Bills Due

Jun 15

1st half installment

 

 

 

Tax Bills Due

Oct 5

2nd half installment

 

 

 

Virginia, Chesterfield County back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

Mar 1

 

Value Notices Issued

Jan

  Tax Bills Due Jun 5

 

Appeal Deadline

Mar 15

Administrative Appeal

 

 

 

Appeal Deadline

Apr 16

Board of Equalization

 

 

 

Tax Bills Due

June 5

1st half installment

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, City of Richmond back to top

real estate personal property

Tax Bills Due

Jan 14

 

Tax Returns Due

Mar 1

 

Assessment Date

Jun 30

  Tax Bills Due

June 5

 

Value Notices Issued

June

 

 

 

 

Appeal Deadline

July 15

A written appeal must be filed

 

 

 

Appeal Deadline

Nov 30

An appeal may be filed with the
Board of Review

     

Virginia, Fairfax City back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

May 1

 

Value Notices Issued

Mar

 

Tax Bills Due Oct 5  

Appeal Deadline

Mar - Apr

Administrative appeal; 30 days after
value notices issued

     

Appeal Deadline

Jun 30

Board of Equalization; 30 days after Administrative appeal decision

     

Tax Bills Due

June 21

1st half installment

 

 

 

Tax Returns Due

Aug

I&E filing deadline

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Fairfax County back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

May 1

 

Value Notices Issued

Feb 26

 

Tax Bills Due Oct 5  

Appeal Deadline

Apr 3

Administrative appeal

     

Appeal Deadline

June 1

Board of Equalization

 

 

 

Tax Bills Due

July 28

1st half installment

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Henrico County

back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

Mar 1

 

Value Notices Issued

Feb

  Tax Bills Due Jun 5

1st Installment

Appeal Deadline

Apr 1

Administrative appeal after review by Assessment staff recommendations are forwarded to the Board of Real Estate Review and Equalization

Tax Bills Due Dec 5 2nd Installment

Tax Returns Due

Apr

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

 

 

 

Tax Bills Due

June 5

1st half installment

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Loudoun County back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due

Apr 15  

Value Notices Issued

Feb

 

Tax Bills Due Jun 5 1st Installment

Appeal Deadline

Jun 1

Board of Equalization

Tax Bills Due

Oct 5

2nd Installment

Tax Bills Due

Jun 5

1st half installment

 

 

 

Tax Returns Due

Jun

I&E filing deadline

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Newport News City back to top

real estate personal property

Assessment Date

July 1

Assessment effective July 1

Tax Returns Due

Mar 1  

Value Notices Issued

Mar

 

Tax Bills Due Jun 1 1st Installment

Appeal Deadline

Apr

Administrative appeal

Tax Bills Due

Dec 5

2nd Installment

Tax Bills Due

Jun 1

1st half installment

 

 

 

Appeal Deadline

Sep 1

Board of Equalization

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Norfolk City back to top

real estate personal property

Tax Returns Due

Mar

I&E filing deadline; request mailed in December due in March

Tax Returns Due

Mar 1  

Tax Bills Due

Mar 31

3rd installment

Tax Bills Due Jun 5 1st Installment

Appeal Deadline

May 8

Administrative appeal

Tax Bills Due

Dec 5

2nd Installment

Appeal Deadline

May 31

Board of Equalization

 

 

 

Tax Bills Due

Jun 5

4th installment

 

 

 

Assessment Date

Jul 1

Assessment effective July 1

 

 

 

Tax Bills Due

Sep 30

1st installment

 

 

 

Tax Bills Due

Dec 5

2nd installment

 

 

 

Virginia, Prince William County back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due Apr 15

 

Value Notices Issued

Mar

 

Tax Bills Due

Oct 5

 

Appeal Deadline

Jun 3

Administrative appeal

 

 

 

Tax Bills Due

July 15

1st half installment

 

 

 

Appeal Deadline

July 1

Board of Equalization

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Roanoke City back to top

real estate personal property

Value Notices Issued

Jan 1

Effective July 1

Tax Returns Due

Feb 15

 

Assessment Date

July 1

 

Tax Bills Due

May 31

 

Appeal Deadline

Feb

30 days after notices are issued

     

Appeal Deadline

Mar

Board of Equalization

     

Tax Bills Due

Apr 5

2nd half installment

 

 

 

Tax Bills Due

Oct 5

1st half installment

 

 

 

Virginia, Roanoke County back to top

real estate personal property

Assessment Date

Jan 1

 

Tax Returns Due Feb 1  

Appeal Deadline

Jan

Administrative appeal; due by end of January

Tax Bills Due

May 31

 

Appeal Deadline

Jan 27

Board of Equalization

 

 

 

Tax Bills Due

Jun 5

1st half installment

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Virginia, Spotsylvania County back to top

real estate personal property

Assessment Date

Jan 17

Even years only

Tax Returns Due Feb 1  

Value Notices Issued

Jan 17

Even years only

Tax Bills Due Jun 5 1st Installment

Appeal Deadline

Feb 27

Administrative appeal; 21 days after notices issued, even years only

Tax Bills Due

Dec 5

2nd Installment

Appeal Deadline

Apr

Board of Equalization; even years only

 

 

 

Tax Bills Due

June 5

1st half installment

 

 

 

Tax Bills Due

Dec 5

2nd half installment

 

 

 

Washington back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Issued

Feb 14

 

Tax Bills Issued

Feb 14

 

Tax Bills Due

Apr 30

1st half installment

Tax Bills Due

Apr 30

1st half installment

Value Notices Issued

May - Nov

Issue date varies

Tax Returns Due

Apr 30

Inventory exempt

Appeal Deadline

July 1

Or 30-60 days after notice

Value Notices Issued

May - Nov

Issue date varies

Tax Bills Due

Oct 31

2nd half installment

Appeal Deadline

July 1

Or 30-60 days after notice

     

Tax Bills Due

Oct 31

2nd half installment

Washington D. C. back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

July 1

Personal property only

Value Notices Issued

Mar

On or before March 1

Tax Bills Due

July 31

Tax payment due with return

Tax Bills Due

Mar 31

1st half installment

Tax Returns Due

July 31

Inventory exempt

Appeal Deadline

Apr 1

First Level Assessor appeals

 

 

 

Tax Returns Due

Apr 15

Required RE Income & Expense filing

 

 

 

Tax Bills Due

Sept 15

2nd half installment

 

 

 

Appeal Deadline

Sept 30

Real Property Tax Appeals Commission, no later than 45 days from the date of the First Level Assessor decision OR Sep 30 (whichever occurs first)

 

 

 

West Virginia back to top

real estate personal property

Appeal Deadline

Feb

Varies by jurisdiction

Assessment Date

July 1

 

Tax Bills Due

Mar 1

2nd half installment

Tax Returns Due

Sept 1

The industrial return is due 8/1 which is filed to the State

Assessment Date

July 1

Varies by jurisdiction

Tax Bills Due

Oct 1

 

Value Notices Issued

July - Jan

Varies by jurisdiction

 

 

 

Tax Bills Due

Oct 1

1st half installment

     

Wisconsin back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Tax Bills Due

Jan 31

 

Tax Bills Due

Jan 31

 

Appeal Deadline

May - Oct

Depending on Location

Tax Returns Due

Mar 1

Inventory exempt

Tax Bills Issued

Dec 1

 

Tax Bills Issued

Dec 1

 

Wisconsin, Madison back to top

real estate  

Appeal Deadline

Apr 28

Last Friday of April

 

 

 

Wisconsin, Milwaukee back to top

real estate  

Appeal Deadline

May 15

3rd Monday of May

 

 

 

Wyoming back to top

real estate personal property

Assessment Date

Jan 1

 

Assessment Date

Jan 1

 

Value Notices Issued

Apr - May

Varies by county

Tax Returns Due

Mar 1

Inventory exempt

Tax Bills Due

May 10

2nd half installment

Tax Bills Due

May 10

2nd half installment

Appeal Deadline

May - June

30 days after mailing of value notice

Tax Bills Due

Nov 10

1st half installment

Tax Bills Due

Nov 10

1st half installment