Tax Calendar
Note: Jurisdictional tax deadlines may change. Please consult your tax professional.
Alabama
REAL ESTATE | ||
---|---|---|
Date | Events | Notes |
Jan - Dec | Value Notices Issued | |
Jan - Dec | Appeal Deadline | Varies, 30 days after 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 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 |
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 installment |
July 15 | Tax Bills Due | 2nd 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 | |
Jun -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 | Unsecured – Or 60 days after issued if after 8/31 |
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 | Value Notices Issued | |
May 07 | Assessment Date | |
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 Due | 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
PERSONAL PROPERTY | ||
---|---|---|
Date | Events | Notes |
Jan 01 | Assessment Date | |
Apr 01 | PP Returns Due | |
May – Dec | Tax Bills Due | Varies By Jurisdiction |
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 |
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 1 | 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 | Real Estate and Personal Property Annual Assessment Date |
Spring | Assessed Values Issued | Varies by County. Last date to mail the Notice of Assessment (Form 11) for the appeal deadline of June 15 of the assessment 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. |
April | Tax Bills Issued | |
May 10 | Tax Bills Due | 1st half of installment - Spring |
June 15 | Appeal Deadline | 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. |
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 |
Jan 01 | Assessment Date | Real Estate and Personal Property Annual Assessment Date |
April | Tax Bills Issued | |
May 10 | Tax Bills Due | 1st half installment - Spring |
May 15 | Personal Property Returns Due | Returns may be appealed/amended until May 15 of the following year. Inventory is exempt. |
Nov 10 | Tax Bills Due | 2nd half installment - Fall |
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 | Tax Bills Due | 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 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 |
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 |