Tax Calendar

Alabama

Real Estate
Date Events Notes
Jan – Dec Value Notices Issued
Jan – Dec Appeal Deadline Varies, 30 days after value notice
Oct 01 Assessment Due
Dec 31 Tax Bills Due

Personal Property
Date Events Notes
Jan – Dec Value Notices Issued
Oct 01 Assessment Date
Dec 31 PP Returns due Inventory Exempt
Dec 31 Tax Bills Due

Alaska

Real Estate
Date Events Notes
Jan 01 Assessment Date
Jan – Apr Value Notices Issued
Jan – Apr Appeal Deadline 30 days after value notices 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
Jan 01 Assessment Date Varies by jurisdiction
Jan – Mar Value Notices Issued Varies by jurisdiction
Mar 01 Tax Bills Due 2nd half installment, delinquent May 1
Mar – May Appeal Deadline 60 days after notices no later May 31
Sep Tax Bills Issued Supplementary valuation notice
Oct 01 Tax Bills Due 1st half installment, delinquent Nov 1

Personal Property
Date Events Notes
Jan 01 Assessment Date
Jan – Mar Value Notices Issued Varies by Jurisdiction
Mar 01 Tax Bills Issued 2nd half installment of previous year, delinquent
Apr 01 PP Returns Due Inventory Exempt
Oct 01 Tax Bills Due 1st half installment, delinquent Nov 1

Arkansas

Real Estate
Date Events Notes
Jan 01 Assessment Date
Mar Tax Bills Issued
Apr 15 Tax Bills Due 1st half installment
July 15 Tax Bills Due 2nd half installment
Jul Value notices issued
Aug 20 Appeal Deadline 3rd Monday in August
Oct 15 Tax Bills Due 3rd installment

Personal Property
Date Events Notes
Jan 01 Assessment Date Can assess new locations through May 15
Mar 01 Tax Bills Issued
May 31 PP Returns Due
June – Jul Value Notices Issued Inventory Exempt
Jun 30 Appeal Deadline Or 30 days after notices are issued
Oct 10 Tax Bills Due
Nov 30 Appeal Deadline For most counties, If value notices issued after Aug 1

California

Real Estate
Date Events Notes
Jan 01 Assessment Date
April 10 Tax Bills Due Secured – 2nd half installment (where it applies)
June – Aug Value Notices Issued
Aug 31 Tax Bills Due Unsecured – Or 60 days after issued if after 8/31
Oct Tax Bills Issued
Sep 15 – Nov 30 Appeal Deadline For most counties, If value notices issued after Aug 1
Dec 10 Tax Bills Due Secured – 1st half installment

Personal Property
Date Events Notes
Jan 01 Assessment Date
May 07 PP Returns Due
June – Aug Tax Bills Issued Inventory Exempt
June – Aug Tax Bills Issued Inventory Exempt
Aug 31 Tax Bills Due Unsecured – Or 60 days after issued if after 8/31
Sep 15 Appeal Deadline County decides mid-late April on early or late deadline
Nov 30 Appeal Deadline For most counties, If value notices issued after Aug 1

Colorado

Real Estate
Date Events Notes
Jan 01 Assessment Date
Jan 01 Tax Bills Issued Secured – 2nd half installment (where it applies)
Feb 28 1st Half Installment
Apr 30 Tax Bills Due Full amount
May 01 Value Notices Issued
Jun 01 Appeal Deadline
Jun 15 Tax Bills Due 2nd half installment

Personal Property
Date Events Notes
Jan 01 Assessment Date
Jan 01 Tax Bills Issued
Feb 28 Tax Bills Due 1st half installment
Apr 15 PP Returns Due Inventory Exempt
Apr 30 Tax Bills Due Full Amount
Jun 15 Tax Bills Due 2nd half installment
Jun 30 Appeal Deadline

Connecticut

Real Estate
Date Events Notes
Jan Value notices issued Assessment increase notices mailed by Feb 1
Jan 01 Tax Bills Due 2nd half installment
Feb 17 Appeal deadline Towns can ask for extension until 3/20/2012
Jun 01 Tax Returns Due I&E return 61(C)(3) due, if requested; 10% penalty for late filing
Jun Tax Bills Issued
Jul 01 Tax Bills Due 1st half installment
Oct 01 Assessment Date

Personal Property
Date Events Notes
Jan Value Notices Issued Assessment increase notices mailed by Feb 1
Feb 01 Tax Bills Due 2nd half installment
July Tax Bills Due
Aug 01 Tax Bills Due 1st half installment (some due in 1 installment)
Oct 01 Assessment Date Full Amount
Nov 01 PP Returns Due Inventory exempt; 25% penalty for late filing

Delaware

Real Estate
Date Events Notes
Mar 15 Appeal Deadline Assessment increase notices mailed by Feb 1
Jul 01 Assessment Date 2nd half installment
Sep 30 Tax Bills Due

Personal Property
Date Events Notes
Personal Property Exempt

Florida

Real Estate
Date Events Notes
Jan 01 Assessment Date Assessment increase notices mailed by Feb 1
Jan 31 Tax Bills Due Deadline for 2% discount
Feb 28 Tax Bills Due Deadline for 1% discount
Mar 31 Tax Bills Due Gross tax amount
Aug Value Notices Issued Dates may vary by County
Sep Appeal Deadline 25 Days after value notices issued
Nov 01 Tax Bills Issued
Nov 30 Tax Bills Due Deadline for 4% discount
Dec 31 Tax Bills Issued Deadline for 3% discount

Personal Property
Date Events Notes
Jan 01 Assessment Date Assessment increase notices mailed by Feb 1
Jan 31 Tax Bills Due Deadline for 2% discount
Feb 28 Tax Bills Due Deadline for 1% discount
Mar 31 Tax Bills Due Gross tax amount
Apr 01 PP Returns Due Inventory & software exempt; $25,000 base value exemption
Nov 01 Tax Bills Issued Inventory exempt; 25% penalty for late filing
Nov 30 Tax Bills Due Deadline for 4% discount
Dec 31 Tax Bills Due Deadline for 3% discount

Georgia

Real Estate
Date Events Notes
Jan 01 Assessment Date
Apr – Jul Value Notices Issued 2nd half installment
Jun – Aug Appeal Deadline 30 – 45 days after notices mailed
May – Dec Tax Bills Due Varies By Jurisdiction

Personal Property
Date Events Notes
Jan 01 Assessment Date
Apr 01 PP Returns Due
May – Dec Tax Bills Due Varies By Jurisdiction

Hawaii

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

Personal Property
Date Events Notes
Personal Property Exempt

Idaho

Real Estate
Date Events Notes
Jan 01 Assessment Date
June Value Notices Issued 2nd half installment
Jun 20 Tax Bills Due 2nd half installment
Jun 25 Appeal Deadline 4th Monday in June
Dec 20 Tax Bills Due 1st half Installment

Personal Property
Date Events Notes
Jan 01 Assessment Date Can assess new locations anytime during the year
Mar 15 PP Returns Due Inventory exempt
Mar 1 – Jun Appeal Deadline Mar 1 – 4th Monday in June
Jun 20 Tax Bills Due 2nd half installment following year
Dec 20 Tax Bills Due 1st half installment

Illinois

Real Estate
Date Events Notes
Jan 01 Assessment Date
Mar 01 Tax Bills Due 1st half installment
May – Dec Appeal Deadline 30 days after notices are issued; varies by jurisdiction
Jun, Sept Tax Bills Due Varies by jurisdiction
Sep – Dec Tax Bills Due 2nd half installment

Personal Property
Date Events Notes
Personal Property Exempt

Indiana

Real Estate
Date Events Notes
Jan 01 Assessment Date
Apr Tax Bills Issued
June 15 Assessment Year Deadline: June 15 of the assessment year if notice of assessment is mailed before May 1 of the assessment year*
June 15 Tax Bills Due Deadline: June 15 of the year taxes are due, if notice of assessment is mailed on or after May 1 of the assessment year*
May 10 Tax Bills Due 1st half installment – Spring
Nov 10 Tax Bills Due 2nd half installment – Fall

Personal Property
Date Events Notes
Jan 01 Assessment Date
Apr Tax Bills Issued
May 15 Tax Return Filing Deadline Returns may be appealed/amended up until May 15 of the following year
May 10 Tax Bills Due 1st half installment
May 15 PP Returns Due Inventory exempt
Nov 10 Tax Bills Due 2nd half installment

*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.

Iowa

Real Estate
Date Events Notes
Jan 01 Assessment Date
Mar 31 Tax Bills Due 2nd half installment
Apr 15 Value Notices Issued 30 days after notices are issued; varies by jurisdiction
Apr – May Appeal Deadline Varies by jurisdiction
Aug 15 Tax Bills Issued 2nd half installment
Sep 30 Tax Bills Due 1st half installment

Personal Property
Date Events Notes
Personal Property Exempt

Kansas

Real Estate
Date Events Notes
Jan 01 Assessment Date
Feb – Mar Value Notices Issued
Mar 31 Appeal Deadline Equalization Appeal Option
May 10 Tax Bills Due 2nd half installment (Most Counties)
Nov Tax Bills Issued
Dec 20 Appeal Deadline Payment under Protest Option
Dec 20 Tax Bills Due 1st half installment

Personal Property
Date Events Notes
Jan 01 Assessment Date
Mar 15 PP Returns Due Inventory exempt
May 01 Value Notices Issued
May 10 Tax Bills Due 2nd half installment (Most Counties)
May 15 Appeal Deadline Or 15 days after notices are mailed
Nov 01 Tax Bills Issued
Dec 20 Tax Bills Due 1st half installment

Kentucky

Real Estate
Date Events Notes
Jan 01 Assessment Date
Apr Value Notices Issued
May 18 Appeal Deadline 3rd Monday of May
Oct Tax Bills Issued 2nd half installment (Most Counties)
Dec 31 Tax Bills Due

Personal Property
Date Events Notes
Jan 01 Assessment Date
Mar 15 PP Returns Due
May 01 Value Notices Issued
May 15 Appeal Deadline 2nd half installment (Most Counties)
Oct Tax Bills Issued Or 15 days after notices are mailed
Dec 31 Begin end of Oct; majority due 12/31

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

Maine

Real Estate
Date Events Notes
Apr 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 hald installment
March – April Tax Bills Due 2nd 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 PP Returns Due Inventory exempt
Apr 01 Assessment Date Inventory exempt
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
Apr 01 Tax Returns Due Income Statements for LIHTC properties ONLY
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 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
Dec 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 01 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 Appeal 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 Quarterly installment
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
Feb 15 Tax Bills Due 2nd installment – discount if remainder paid
May 15 Tax Bills Due 3rd installment
Oct 15 – 25 Value Notices Issued
Oct 15 – 25 Tax Bills Issued
Nov 15 Tax Bills Due 1st 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
Aug – Oct Appeal Deadline Varies by jurisdiction
Feb – Oct Tax Bills Due 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
July – Sept 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
Dec 31 Assessment Date

South Carolina

Real Estate
Date Events Notes
Jan 01 Assessment Date
Mar – Dec Appeal Deadline 90 days to appeal after notice issued (if no notice can appeal at any time
Jan 15 Tax Bills Due
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
Apr 01 Assessment Date
May – Jun Appeal Deadline Varies by jurisdiction
Jul 15 – Nov 30 Tax Bills Due Varies by jurisdiction
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 Returns 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
Jul 01 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

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
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
Jan 31 Tax Bills Due
Mar 01 PP Returns Due State grants 30 day filing extension upon mfg. request. Only available to State assessed manufacturers.
Dec 01 Tax Bills Issued

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

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

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