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 |
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.