Tax Calendar | National Property Tax Group

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
Mar 01	Assessment Date
Apr	Tax Bills Issued
Jan – Dec	Appeal Deadline	Dates vary plan for 45 days after value notice or tax bill issued
May 10	Tax Bills Due	1st half installment
Nov 10	Tax Bills Due	2nd half installment
Varies	Value Notices Issued	Varies by jurisdiction

Personal Property
Date	Events	Notes
Mar 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

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.