Tax Calendar

Note: Jurisdictional tax deadlines may change. Please consult your tax professional.

Alabama

REAL ESTATE
Date	Events	Notes
March - July	Assessed Values Issued	Values are issued between late March and early July
April - August	Appeal Deadline	Varies by jurisdiction. 30 days after value notice
October 1	Tax Bill Issued	N/A
December 31	Tax Bill Due	Single payment due

PERSONAL PROPERTY
April 1	Assessed Values Issued	N/A
Date	Events	Notes
December 31	Rendition Date	December 31 or prior year
May 1	Appeal Deadline	N/A
October 1	Tax Bill Issued	N/A
December 31	Tax Bill Due	Single payment due

Alaska

REAL ESTATE
Date	Events	Notes
Jan 1	Assessment Date
Jan - Apr	Value Notices Issued	Varies, 30 days after notice
Jan - Apr	Appeal Deadline	30 days after value notice issued

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Jan - Apr	Value Notices Issued	Varies by Jurisdiction
Jan - Apr	PP Returns Due	Varies by Jurisdiction
Dec 31	Appeal Deadline	30 days after value notices issued

Arizona

REAL ESTATE
Date	Events	Notes
January 1	Assessed Values Issued	N/A
April 24	Appeal Deadline	N/A
September 1	Tax Bills Issued	N/A
November 1	Tax Bills Due	1st half installment due
May 1	Tax Bills Due	May 1st of the following year. 2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
July1	Assessed Values Issued	N/A
July 20	Appeal Deadline	N/A
April 1	Rendition Date	N/A
September 1	Tax Bills Issued	N/A
November 1	Tax Bills Due	Single payment due

Arkansas

REAL ESTATE
Date	Events	Notes
July 15	Assessed Values Issued	N/A
August 15	Appeal Deadline	3rd Monday in August
March 1	Tax Bills Issued	N/A
April 16	Tax Bills Due	1st half installment due
July 15	Tax Bills Due	2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
August 1	Assessed Values Issued	N/A
August 15	Appeal Deadline	N/A
May 31	Rendition Date	N/A
March 1	Tax Bills Issued	N/A
April 16	Tax Bills Due	1st half installment due
July 15	Tax Bills Due	2nd half installment due

California

REAL ESTATE
Date	Events	Notes
July 1	Assessed Values Issued	N/A
September 15	Appeal Deadline	For the following counties: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura
November 30	Appeal Deadline	For the following counties: Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Kern, Lake, Laseen, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Modoc, Monterey, Napa, Nevada, Orange, Plumas, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Joaquin, San Mateo, Santa Barbara, Santa Cruz, Shasta, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Yolo, Yuba
October 1	Tax Bills Issued	N/A
December 10	Tax Bills Due	1st half installment due
April 10	Tax Bills Due	April 10th of the following year. 2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
June 30	Assessed Values Issued	N/A
September 15	Appeal Deadline	N/A
April 1	Rendition Date	N/A
June 11	Tax Bills Issued	N/A
August 31	Tax Bills Due	Single payment due

Colorado

REAL ESTATE
Date	Events	Notes
May 1	Assessed Values Issued	N/A
June 8	Appeal Deadline	N/A
January 1	Tax Bills Issued	January 1st of the following year
February 28	Tax Bills Due	February 28th of the following year. 1st half installment due
June 15	Tax Bills Due	June 15th of the following year. 2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
May 1	Assessed Values Issued	N/A
June 30	Appeal Deadline	N/A
April 15	PP Returns Due	Inventory Exempt
January 1	Tax Bills Issued	January 1st of the following year
February 28	Tax Bills Due	February 28th of the following year. 1st half installment due
June 15	Tax Bills Due	June 15th of the following year. 2nd half installment due
Jun 30	Appeal Deadline

Connecticut

REAL ESTATE
Date	Events	Notes
February 1	Assessed Values Issued	N/A
February 20	Appeal Deadline	N/A
June	Tax Bills Issued	N/A
July 1	Tax Bills Due	1st half installment due
October 1	Tax Bills Due	2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
February 1	Assessed Values Issued	N/A
February 20	Appeal Deadline	N/A
November 1	Rendition Date	Inventory Exempt: 25% penalty for late filing
July 1	Tax Bills Due	1st half installment due
October 1	Tax Bills Due	2nd half installment due

Delaware

REAL ESTATE
Date	Events	Notes
January 1	Assessed Values Issued	N/A
January-April	Appeal Deadline	January 31st, March 15th, or April 1st varies by jurisdiction
September 30	Tax Bills Due	Single payment due

PERSONAL PROPERTY
Date	Events	Notes
N/A	Personal Property Exempt	N/A

Florida

REAL ESTATE
Date	Events	Notes
August 1	Assessed Values Issued	Assessment increase notices mailed by August 1
September	Appeal Deadline	25 days after value notices issued
November 1	Tax Bills Issued	N/A
March 31	Tax Bills Due	Single payment due

PERSONAL PROPERTY
Date	Events	Notes
August 1	Assessed Values Issued	N/A
September 1	Appeal Deadline	N/A
April 1	Rendition Date	N/A
November 1	Tax Bills Issued	N/A
November 30	Tax Bills Due	Single payment due

Georgia

REAL ESTATE
Date	Events	Notes
April-June	Assessed Values Issued	N/A
May-August	Appeal Deadline	Varies by jurisdiction; 45 days after notices mailed
September 1	Tax Bills Issued	N/A
September 15	Tax Bills Due	1st half installment due
November 15	Tax Bills Due	2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
April 15	Assessed Values Issued	N/A
June 1	Appeal Deadline	N/A
April 1	Rendition Date	N/A
August 15	Tax Bills Due	Single payment due

Hawaii

PERSONAL PROPERTY
Date	Events	Notes
April 15	Assessed Values Issued	N/A
June 1	Appeal Deadline	N/A
April 1	Rendition Date	N/A
August 15	Tax Bills Due	Single payment due

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Feb 20	Tax Bills Due	2nd half installment
Mar 1 – 28	Value Notices Issued
Apr 09	Appeal Deadline	Varies By Jurisdiction
Aug 20	Tax Bills Due	1st Half Installment

Idaho

REAL ESTATE
Date	Events	Notes
June 1	Assessed Values Issued	N/A
June 28	Appeal Deadline	N/A
November 1	Tax Bills Issued	N/A
December 20	Tax Bills Due	1st half installment due
June 20	Tax Bills Due	June 20th of the following year - 2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
May 1	Assessed Values Issued	N/A
June 15	Appeal Deadline	N/A
March 1	Rendition Date	N/A
November 1	Tax Bills Issued	N/A
December 20	Tax Bills Due	1st half installment due
June 20	Tax Bills Due	June 20th of the following year - 2nd half installment due

Illinois

REAL ESTATE
Date	Events	Notes
May-October	Assessed Values Issued	Varies by Jurisdiction
May-December	Appeal Deadline	30 days after notices are issued, varies by township
May 1	Tax Bills Issued	N/A
June 1	Tax Bills Due	1st half installment
September 1	Tax Bills Due	2nd half Installment

PERSONAL PROPERTY
Date	Events	Notes
N/A	Personal Property Exempt	N/a

Indiana

REAL ESTATE
Date	Events	Notes
April 30	Assessed Values Issued	N/A
June 15	Appeal Deadline	Deadline: June 15 of assessment year if notice of assessment is mailed before May 1 of the assessment year
April 1	Tax Bills Issued	N/A
May 10	Tax Bills Due	1st half installment - Spring
November 10	Tax Bills Due	2nd half installment – Fall

*An appeal of the current year’s assessment may have two different filing deadlines which are based on when the Form 11 notice of assessment is mailed. If the Form 11 is mailed before May 1 of the assessment year, the filing deadline is June 15 of that year. If the Form 11 is mailed after April 30 of the assessment year, the filing deadline is June 15 in the year that the tax statements are mailed.

PERSONAL PROPERTY
Date	Events	Notes
October 1	Assessed Values Issued	N/A
November 15	Appeal Deadline	N/A
May 15	Rendition Date	Returns may be appealed/amended until May 15 of the following year
April 10	Tax Bills Issued	N/A
May 10	Tax Bills Due	May 10 of the following year. 1st half installment
November 10	Tax Bills Due	November 10 of the following year. 2nd half installment

Iowa

REAL ESTATE
Date	Events	Notes
April 1	Assessed Values Issued	N/A`
April 30	Appeal Deadline	Varies by Jurisdiction
July 1	Tax Bills Issued	Due and payable now UNTIL September 30th without interest
September 30	Tax Bills Due	Last day 1st half installment may be paid without interest
March 31	Tax Bills Due	March 31 of the following year. 2nd half installment due without interest

PERSONAL PROPERTY
Date	Events	Notes
N/A	Personal Property Exempt	N/A

Kansas

REAL ESTATE
Date	Events	Notes
March 1	Assessed Values Issued	N/A
March 31	Appeal Deadline	30 days after the notice of assessment date
November 15	Tax Bills Issued	N/A
December 20	Tax Bills Due	1st half installment due
May 10	Tax Bills Due	May 10th of the following year. 2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
March 15	Rendition Date	Inventory Exempt
May 1	Assessed Values Issued	N/A
June 15	Appeal Deadline	N/A
November 1	Tax Bills Issued	N/A
December 20	Tax Bills Due	1st half installment due
May 10	Tax Bills Due	May 10th of the following year. 2nd half installment due

Kentucky

REAL ESTATE
Date	Events	Notes
April 19	Assessed Values Issued	N/A
May 17	Appeal Deadline	The appeal deadline is the 3rd Monday of May. If there is a change in value, a notice of assessment will be issued late in April
October 1	Tax Bills Issued	N/A
November 30	Tax Bills Due	1st half installment due
February 28	Tax Bills Due	Feb. 29th of the following year, 2nd half installment due

PERSONAL PROPERTY
Date	Events	Notes
September 1	Assessed Values Issued	N/A
November 15	Appeal Deadline	N/A
May 15	Rendition Date	N/A
September 1	Tax Bills Issued	N/A
December 31	Tax Bills Due	Single payment due

Louisiana

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Aug – Sep	Appeal Deadline	15 days from “Book Opening” date
Aug – Sep	Value Notices Issued	Books open for public inspection
Nov	Tax Bills Issued
Dec 31	Tax Bills Due

PERSONAL PROPERTY
Date	Events	Notes
Jan 01 - Aug 01	Assessment Date	State – Jan 1, New Orleans City – Aug 1
Feb 20 – Apr 1	PP Returns Due	Varies by jurisdiction
Nov 01	Tax Bills Issued
Dec 31	Tax Bills Due	Parish bills due Dec 31 – cities vary

Maine

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jul	Value Notices Issued	15 days from “Book Opening” date
Jul – Aug	Tax Bills Issued	Books open for public inspection
Aug – Dec	Tax Bills Due	1st half installment
March – April	Tax Bills Due	2nd half installment
Dec – Feb	Appeal Deadline	185 days after date of commitment

PERSONAL PROPERTY
Date	Events	Notes
Apr 01	Assessment Date	Inventory exempt
Apr 01	PP Returns Due
Jul – Aug	Tax Bills Issued	Varies by jurisdiction
Aug – Nov	Tax Bills Due	Varies by jurisdiction
Dec – Feb	Appeal deadline

Maryland

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Dec – Feb	Appeal Deadline	In cycle appeals: only 45 days after notice issued
July – Aug	Tax Bills Issued
Sep 30	Tax Bills Due
Dec	Value Notices Issued	New triennial in-cycle assessment only
Dec – Feb	Appeal Deadline	2nd half installment
Dec – Feb	Appeal Deadline	Out of cycle appeals only

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Apr 15	PP Returns Due	Extensions can be received to June 15
July	Tax Bills Issued
Sep 30	Tax Bills Due	Dates vary upon receipt of assessment notice

Massachusetts

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Feb 01	Tax Bills Due	3rd Quarter installment, late payment results in loss of appeal rights
Feb 01	Appeal Deadline	Towns with quarterly payments
Feb – Jul	Tax Returns Due	If requested – failure to timely file may result in $50 penalty and loss of appeal rights
May 01	Tax Bills Due	4th Quarter & 2nd half installment, late payment results in loss of appeal rights
Aug 01	Tax Bills Due	1st Quarter installment
Oct – Dec	Appeal Deadline	Towns with semi-annual payments
Nov 01	Tax Bills Due	2nd Quarter & 1st half installment
Dec 31	Tax Bills Issued	Actual tax bills for quarterly towns

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Feb 01	Tax Bills Due	3rd Quarter installment
Feb 01	Appeal Deadline	For Qtrly billed communities – 30 days from actual bill for semi billed
Mar 01	PP Returns Due
May 01	Tax Bills Due	4th Quarter & 2nd half installment
Aug 01	Tax Bills Due	1st Quarter installment
Nov 01	Tax Bills Due	2nd Quarter & 1st half installment
Dec 31	Tax Bills Issued	Actual tax bills for quarterly towns

Michigan

REAL ESTATE
Date	Events	Notes
Feb – Mar	Appeal Deadline	Varies by jurisdiction
May 31	Appeal Deadline	Michigan Tax Tribunal appeals
Jul – Sep	Tax Bills Due	Summer bills due
Dec 31	Assessment Date
Dec – Mar	Tax Bills Due	Winter bills due

PERSONAL PROPERTY
Date	Events	Notes
Feb 20	PP Returns Due	Inventory exempt
Mar	Appeal Deadline	Varies by jurisdiction
May 31	Appeal Deadline	Michigan Tax Tribunal appeals
Jul – Sept	Tax Bills Due	Summer bills due
Dec 31	Assessment Date
Dec – Mar	Tax Bills Due	Winter bills due

Minnesota

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Mar – Apr	Appeal Deadline	City Boards of Equalization
Apr 30	Appeal Deadline	In the year following the assessment date: MN Tax Court
May 15	Tax Bills Due	1st half installment, based on prior-year EMV
May – Jun	Appeal Deadline	County Boards of Equalization
Oct 15	Tax Bills Due	2nd half installment, based on prior-year EMV

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

Mississippi

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date	Can tax new equipment from Jan 1 – Mar 1
Jan 31	Tax Bills Due	Income Statements for LIHTC properties ONLY
Apr 01	Tax Returns Due	If requested – failure to timely file may result in $50 penalty and loss of appeal rights
Jun – Jul	Value Notices Issued	If requested – failure to timely file may result in $50 penalty and loss of appeal rights
Aug 06	Appeal Deadline	4th Quarter & 2nd half installment, late payment results in loss of appeal rights
Aug 01	Tax Bills Due	1st Mon in Aug. Appeal to County Board
Dec	Appeal Deadline	Tax Bills Issued

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date	Inventory exempt
Feb 01	Tax Bills Due	Varies by jurisdiction
April 01	PP Returns Due
Jun – Jul	Value Notices Issued
Jul	Appeal Deadline	Deadline within 14 days of value notice date
Dec	Tax Bills Issued

Missouri

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Apr – Jun	Value Notices Issued	Must be sent by June 15
Jun 15	Appeal Deadline	3rd Monday in July for 1st class counties
Jul 15	Appeal Deadline	3rd Monday of July for non-1st class counties
Nov 01	Tax Bills Issued	1st Mon in Aug. Appeal to County Board
Decc 31	Tax Bills Due

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Mar 01	PP Returns Due	Inventory exempt; St. Louis City due Apr 01
May 01	If assessed value is different from rendered value, notice issued
Jun 18	Appeal Deadline	3rd Monday in June or 30 days after notice
Nov 01	Tax Bills Issued
Dec 31	Tax Bills Due

Montana

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
May 31	Tax Bills Due	2nd half installment
Jun 04	Appeal Deadline	1st Monday in June
Nov 30	Tax Bills Due	1st half installment

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Jan – Mar	PP Returns Due	Inventory exempt; varies by jurisdiction
Jun – Jul	Appeal Deadline	Varies by jurisdiction
Jul 31 – Aug 31	Tax Bills Due	Personal Property only; varies by jurisdiction

Nebraska

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Apr 30	Tax Bills Due	1st half installment
May	Value Notices Issued	1st Monday in June
Jun 30	Appeal Deadline
Aug 31	Tax Bills Due	2nd half installment

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Mar 31 – Apr 30	Tax Bills Due	1st half installment; varies by jurisdiction
May 01	PP Returns Due	Inventory Exempt
Jun 30	Appeal Deadline	Date varies – 15 days after notices mailed
Jul 31 – Aug 31	Tax Bills Due	2nd half installment; varies by jurisdiction

Nevada

REAL ESTATE
Date	Events	Notes
Jan 02	Tax Bills Due	3rd installment due 1st Monday in January
Jan 15	Appeals Deadline
Mar 05	Tax Bills Due	4th installment due 1st Monday in March
Jul 1	Assessment Date
Jul 15	Tax Bills Issued	2nd half installment
Aug 20	Tax Bills Due	1st installment due 3rd Monday in August
Oct 01	Tax Bills Due	2nd installment due 1st Monday in October
Nov – Dec	Value Notices Issued

PERSONAL PROPERTY
Date	Events	Notes
Jul 01	Assessment Date
July 31	PP Returns Due	Inventory exempt
Sep – Apr	Tax Bills Issued
Sep – Apr	Tax Bills Due	30 days after notices are mailed; varies

New Hampshire

REAL ESTATE
Date	Events	Notes
Mar 01	Appeals Deadline	All jurisdictions require owner sign appeals
Apr 01	Assessment Date	Real Estate only
Jul 01	Tax Bills Due	1st half installment, preliminary bill
Oct	Value Notices Issued
Nov	Tax Bills Issued
Dec 01	Tax Bills Due	2nd half installment, actual bill

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

New Jersey

REAL ESTATE
Date	Events	Notes
Feb 01	Tax Bills Due	Quarterly installment
Apr 01	Appeal Deadline	May 1 for communities in revaluation
May 01	Tax Bills Due	Quarterly installment
Jul	Tax Bills Issued
Aug 01	Tax Bills Due	Quarterly installment
Oct 01	Assessment Date	General – if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights
Nov 01	Tax Bills Due	Quarterly installment

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

New Mexico

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jan – May	Value Notices Issued
Jan – Jun	Appeal Deadline	30 days after notices are mailed
Apr – May	Tax Bills Due	2nd half installment
Oct – Nov	Tax Bills Issued	Quarterly installment
Nov – Dec	Tax Bills Due	1st half installment

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Feb 28	PP Returns Due	Inventory exempt
Mar – Jun	Value Notices Issued
Mar – Jun	Appeal Deadline	30 days after notices are issued
May 10	Tax Bills Due	2nd half installment
Nov 01	Tax Bills Issued
Dec 10	Tax Bills Due	1st half installment

New York

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date	Jul 01 for schools
Jan – Nov	Tax Bills Due	Varies by jurisdiction
Jan – Dec	Appeal Deadline	Varies by jurisdiction
Sep 01	Tax Returns Due	Financial rendition filing deadline
Oct 24	Appeal Deadline	Quarterly installment
Nov – Dec	Tax Bills Due	Petitions of Protective Writs

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

North Carolina

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
March – June	Appeal Deadline	30 days after mailing of value notice
Sep 01	Tax Bills Due	But not delinquent until 1/6 of following year
Sep 01	Tax Returns Due	Financial rendition filing deadline
Oct 24	Appeal Deadline	Quarterly installment
Nov – Dec	Tax Bills Due	Petitions of Protective Writs

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Jan 31	PP Returns Due	Inventory exempt
Sep 01	Tax Bills Due	But not delinquent until 1/6 of following year

North Dakota

REAL ESTATE
Date	Events	Notes
Feb 01	Assessment Date
Mar	Value Notices Issued
Mar 01	Tax Bills Due	1st half installment
Mar – Apr	Appeal Deadline
Oct 15	Tax Bills Due	2nd half installment

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

Ohio

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jan – Feb	Tax Bills Issued
Jan – Mar	Tax Bills Due	1st half installment
Mar 31	Appeal Deadline
Jun – Aug	Tax Bills Due	2nd half installment

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

Oklahoma

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Feb – Apr	Value Notices Issued
Mar 31	Tax Bills Due	2nd half installment
Feb – March	Appeal Deadline	or 20 days after notices are mailed
Nov – Dec	Tax Bills Issued
Dec 31	Tax Bills Due	1st half installment

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Mar 15	PP Returns Due
Mar 31	Tax Bills Due	2nd half installment
Apr – Jun	Appeal Deadline	20 days after notices are issued
Apr – Jun	Value Notices Issued
Nov 01	Tax Bills Issued
Dec 31	Tax Bills Due	1st half installment

Oregon

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date	2nd installment – discount if remainder paid
Feb 15	Tax Bills Due	3rd installment
May 15	Tax Bills Due	2nd half installment
Oct 15 – 25	Oct 15 – 25
Oct 15 – 25	Tax Bills Issued
Nov 15	Tax Bills Due	1st half installment - discount if paid in full
Dec 31	Appeal Deadline

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Feb 15	Tax Bills Due	2nd installment
Mar 01	PP Returns Due	Inventory exempt
May 15	Tax Bills Due	3rd installment
Oct 15 -25	Tax Bills Issued
Nov 15	Tax Bills Due	1st installment – discount if paid in full
Dec 31	Appeal Deadline

Pennsylvania

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Feb – Oct	Tax Bills Due	Varies by jurisdiction
Aug – Oct	Appeal Deadline	Varies by jurisdiction

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

Rhode Island

REAL ESTATE
Date	Events	Notes
Jan 31	Tax Returns due to assessor	Extensions avail. to March 15; failure to file may result in loss of appeal rights at Superior Court level
July	Value Notices Issued
Jul - Sep	Tax Bills Due
Oct – Dec	Appeals Deadline	Varies by jurisdiction, 90 days after tax due date
Dec 31	Assessment Date

PERSONAL PROPERTY
Date	Events	Notes
Jan 31	PP Returns Due
Aug 01	Tax Bills Due
Jan 31	Assessment Date

South Carolina

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jan 15	Tax Bills Due
March – Dec	Appeal Deadline	90 days to appeal after notice issued (if no notice can appeal at any time
Jun – Jul	Value Notices Issued	Varies by jurisdiction

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date	Or fiscal close date
Jan 15	Tax Bills Due	Due January of following year
Apr 30	PP Returns Due	Or 120 days from fiscal close date, Inventory Exempt

South Dakota

REAL ESTATE
Date	Events	Notes
Mar 01	Value Notices Issued
Mar 15	Appeal Deadline	Thursday before the 3rd Monday
Apr 30	Tax Bills Due	1st half installment
Oct 31	Tax Bills Due	2nd half installment
Nov 01	Assessment Date

PERSONAL PROPERTY
Date	Events	Notes
	Personal Property Exempt

Tennessee

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Feb 28	Tax Bills Due	Thursday before the 3rd Monday
Apr – May	Value Notices Issued
Jun	Appeal Deadline	Deadline varies, 45 days after notices issued
Oct	Tax Bills Issued

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Feb 28	Tax Bills Due
Mar 01	PP Returns Due	Inventory Exempt
Oct	Tax Bills Issued

Texas

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jan 31	Tax Bills Due	Gross tax bills
Apr – May	Value Notices Issued
May - Jun	Appeal Deadline	30 days after notices mailed
Oct - Nov	Tax Bills Issued

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Jan 31	Tax Bills Due	Gross tax bills
Apr 15	PP Returns Due	Can request 30 day extension
May – June	Value Notices Issued
May – June	Appeal Deadline	30 days after notices are issued
Oct – Nov	Tax Bills Issued

Utah

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jul	Value Notices Issued	Varies by jurisdiction
Aug – Sep	Appeal Deadline	Varies by jurisdiction
Nov 30	Tax Bills Due	Partial payment may be made throughout year

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Feb – May	Tax Bills Due	Some counties require payment w/pp return, some counties bill.
May 15	PP Returns Due	Except Salt Lake County whose due dates vary from Feb-May

Vermont

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
May – Jun	Appeal Deadline	Varies by jurisdiction
Jul 15 – Nov 30	Tax Bills Due	Varies by jurisdiction

PERSONAL PROPERTY
Date	Events	Notes
Apr 01	Assessment Date
Apr 20	PP Returns Due	PP exempt in some jurisdictions
Jun – Aug	Tax Bills Due

Virginia

REAL ESTATE
Date	Events	Notes
Jan – Dec	Appeal Deadline	Varies by jurisdiction
Jan 1 or Jul 1	Assessment Date	Varies by jurisdiction
May 01	Tax Bills Due	I&E filing deadline for Alexandria City

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Jan 31 – Aug 1	PP Returns Due	Varies by jurisdiction
May – Dec	Tax Bills Due	Varies by jurisdiction

Washington

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Feb 14	Tax Bills Issued
Apr 30	Tax Bills Due	1st half installment
May – Nov	Value Notices Issued	Varies by jurisdiction
Appeal Deadline	Appeal Deadline	Or 30-60 days after notice
Oct 31	Tax Bills Due	2nd half installment

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Feb 14	Tax Bills Issued
Apr 30	Tax Bills Due	1st half installment
Apr 30	PP Returns Due	Inventory exempt
May – Nov	Value Notices Issued	Issue Date Varies
Jul 01	Appeal Deadline	Or 30-60 days after notice
Oct 31	Tax Bills Due	2nd half installment

Washington D.C

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Mar	Value Notices Issued	On or before March 1
Mar 31	Tax Bills Due	1st half installment
April 01	Appeal Deadline	First Level Assessor appeals
April 15	Tax Returns Due	Required RE Income & Expense filing
Sep 15	Tax Bills Due	2nd half installment

PERSONAL PROPERTY
Date	Events	Notes
Jul 01	Assessment Date	Personal Property only
Jul 31	Tax Bills Due	Tax payment due with return
Jul 31	PP Returns Due	Inventory exempt

West Viriginia

REAL ESTATE
Date	Events	Notes
Feb	Appeal Deadline	Varies by jurisdiction
Mar 01	Tax Bills Due	2nd half installment
Jul 01	Assessment Date	Varies by jurisdiction
July – Jan	Value Notices Issued	Varies by jurisdiction
Sep 01	Tax Bills Due	1st half installment

PERSONAL PROPERTY
Date	Events	Notes
Jul 01	Assessment Date
Sep 30	PP Returns Due
Sep 30	Tax Bills Due	Discount if paid by Sep 1

Wisconsin

REAL ESTATE
Date	Events	Notes
Jan 01	Assessment Date
Jan 31	Tax Bills Due	Some municipalities permit installment payments
April 1	Real Estate (MR) Returns Due	Returns due to the Dept. of Revenue for manufacturing properties that they assess
May – Oct	Appeal Deadline	Varies by jurisdiction
May – Oct	Value Notices Issued
Dec 01	Tax Bills Issued

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date	Starting in 2024, WI no longer taxes Personal Property

Wyoming

REAL ESTATE
Date	Events	Notes
Jan 1 – Feb 1	Assessment Date
Apr	Value Notices Issued	Varies by jurisdiction
May – Oct	Appeal Deadline	Varies by jurisdiction
May 10	Tax Bills Due	2nd half installment
May – Jun	Appeal Deadline	30 days after mailing of value notice
Nov 10	Tax Bills Due	1st half installment

PERSONAL PROPERTY
Date	Events	Notes
Jan 01	Assessment Date
Mar 01	Tax Bills Due	Inventory exempt
May 10	PP Returns Due	2nd half installment
Nov 10	Tax Bills Due	1st half installment

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