Property Tax Calendar by State
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Tax Calendar
Note: Jurisdictional tax deadlines may change. Please consult your tax professional.
Alabama
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Mar – Jul | Assessed Values Issued | Values are issued between late March and early July |
| Apr – Aug | Appeal Deadline | Varies by jurisdiction. 30 days after value notice |
| Oct 1 | Tax Bill Issued | N/A |
| Dec 31 | Tax Bill Due | Single payment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Apr 1 | Assessed Values Issued | Values are issued between late March and early July |
| Apr – Aug | Appeal Deadline | Varies by jurisdiction. 30 days after value notice |
| Oct 1 | Tax Bill Issued | N/A |
| Dec 31 | Tax Bill Due | Single payment due |
Alaska
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | |
| Jan – Apr | Value Notices Issued | Varies, 30 days after notice |
| Jan – Apr | Appeal Deadline | 30 days after value notice issued |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessed Values Issued | |
| 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 1 | Assessed Values Issued | N/A |
| Apr 24 | Appeal Deadline | N/A |
| Sep 1 | Tax Bills Issued | N/A |
| Nov 1 | Tax Bills Due | 1st half installment due |
| May 1 | Tax Bills Due | May 1st of the following year. 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jul1 | Assessed Values Issued | N/A |
| Jul 20 | Appeal Deadline | N/A |
| Apr 1 | Rendition Datev | N/A |
| Sep 1 | Tax Bills Due | N/A |
| Nov 1 | Tax Bills Due | Single payment due |
Arkansas
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jul 15 | Assessed Values Issued | N/A |
| Aug 15 | Appeal Deadline | 3rd Monday in August |
| Mar 1 | Tax Bills Issued | N/A |
| Apr 16 | Tax Bills Due | 1st half installment due |
| Jul 15 | Tax Bills Due | 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Aug 1 | Assessed Values Issued | N/A |
| Aug 15 | Appeal Deadline | N/A |
| May 31 | Rendition Date | N/A |
| Mar 1 | Tax Bills Issued | N/A |
| Apr 16 | Tax Bills Due | 1st half installment due |
| Jul 15 | Tax Bills Due | 2nd half installment due |
California
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jul 1 | Assessed Values Issued | N/A |
| Sep 15 | 15 Appeal Deadline | For the following counties: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura |
| Nov 30 | Appeal Deadline | For the following counties: Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Kern, Lake, Laseen, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Modoc, Monterey, Napa, Nevada, Orange, Plumas, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Joaquin, San Mateo, Santa Barbara, Santa Cruz, Shasta, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Yolo, Yuba |
| Oct 1 | Tax Bills Issued | N/A |
| Dec 10 | Tax Bills Due | 1st half installment due |
| Apr 10 | Tax Bills Due | April 10th of the following year. 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jun 30 | Assessed Values Issued | N/A |
| Sep 15 | Appeal Deadline | N/A |
| Apr 1 | Rendition Date | N/A |
| Jun 11 | Tax Bills Issued | N/A |
| Aug 31 | Tax Bills Due | Single payment due |
Colorado
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| May 1 | Assessed Values Issued | N/A |
| Jun 8 | Appeal Deadline | N/A |
| Jan 1 | Tax Bills Issued | January 1st of the following year |
| Feb 28 | Tax Bills Due | February 28th of the following year. 1st half installment due |
| Jun 15 | Tax Bills Due | June 15th of the following year. 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| May 1 | Assessed Values Issued | N/A |
| Jun 30 | Appeal Deadline | N/A |
| Apr 15 | PP Returns Due | Inventory Exempt |
| Jan 1 | Tax Bills Issued | January 1st of the following year |
| Feb 28 | Tax Bills Due | February 28th of the following year. 1st half installment due |
| Jun 15 | Tax Bills Due | June 15th of the following year. 2nd half installment due |
| Jun 30 | Appeal Deadline |
Connecticut
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Feb 1 | Assessed Values Issued | N/A |
| Feb 20 | Appeal Deadline | N/A |
| Jun | Tax Bill Issued | N/A |
| Jul 1 | Tax Bill Due | 1st half installment due |
| Oct 1 | Tax Bills Due | 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Feb 1 | Assessed Values Issued | N/A |
| Feb 20 | Appeal Deadline | N/A |
| Nov 1 | Rendition Date | Inventory Exempt: 25% penalty for late filing |
| Jul 1 | Tax Bills Due | 1st half installment due |
| Oct 1 | Tax Bills Due | 2nd half installment due |
Delaware
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessed Values Issued | N/A |
| Jan – Apri | Appeal Deadline | January 31st, March 15th, or April 1st varies by jurisdiction |
| Sep 30 | Tax Bills Due | Single payment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| N/A | Personal Property Exempt | N/A |
Florida
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Aug 1 | Assessed Values Issued | Assessment increase notices mailed by August 1 |
| Sep | Appeal Deadline | 25 days after value notices issued |
| Nov 1 | Tax Bill Issued | N/A |
| Mar 31 | Tax Bill Due | Single payment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Aug 1 | Assessed Values Issued | N/A |
| Sep 1 | Appeal Deadline | N/A |
| Apr 1 | Rendition Date | N/A |
| Nov 1 | Tax Bills Issued | N/A |
| Nov 30 | Tax Bills Due | Single payment due |
Georgia
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Apr – Jun | Assessed Values Issued | N/A |
| May – Aug | Appeal Deadline | Varies by jurisdiction; 45 days after notices mailed |
| Sep 1 | Tax Bill Issued | N/A |
| Sep 15 | Tax Bill Due | 1st half installment due |
| Nov 15 | Tax Bill Due | 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Apr 15 | Assessed Values Issued | N/A |
| Jun 1 | Appeal Deadline | N/A |
| Apr 1 | Rendition Date | N/A |
| Aug 15 | Tax Bills Issued | Single payment due |
Hawaii
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Apr 15 | Assessed Values Issued | N/A |
| Jun 1 | Appeal Deadline | N/A |
| Apr 1 | Rendition Date | N/A |
| Aug 15 | Tax Bills Due | Single payment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | |
| Feb 20 | Tax Bills Due | 2nd half installment |
| Mar 1 – 28 | Value Notices Issued | |
| Apr 9 | Appeal Deadline | Varies By Jurisdiction |
| Aug 20 | Tax Bills Due | 1st Half Installment |
Idaho
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jun 1 | Assessed Values Issued | N/A |
| Jun 28 | Appeal Deadline | N/A |
| Nov 1 | Tax Bills Issued | N/A |
| Dec 20 | Tax Bills Due | 1st half installment due |
| Jun 20 | Tax Bills Due | June 20th of the following year - 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| May 1 | Assessed Values Issued | N/A |
| Jun 15 | Appeal Deadline | N/A |
| Mar 1 | Rendition Date | N/A |
| Nov 1 | Tax Bills Issued | N/A |
| Dec 20 | Tax Bills Due | 1st half installment due |
| Jun 20 | Tax Bills Due | June 20th of the following year - 2nd half installment due |
Illinois
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| May – Oct | Assessed Values Issued | Varies by Jurisdiction |
| May – Dec | Appeal Deadline | 30 days after notices are issued, varies by township |
| May 1 | Tax Bills Issued | N/A |
| Jun 1 | Tax Bills Due | 1st half installment |
| Sep 1 | Tax Bills Due | 2nd half Installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| N/A | Personal Property Exempt | N/A |
Indiana
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Apr 30 | Assessed Values Issued | N/A |
| Jun 15 | Appeal Deadline | Deadline: June 15 of assessment year if notice of assessment is mailed before May 1 of the assessment year |
| Apri 1 | Tax Bills Issued | N/A |
| May 10 | Tax Bills Due | 1st half installment |
| 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.
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Oct 1 | Assessed Values Issued | N/A |
| Nov 15 | Appeal Deadline | N/A |
| May 15 | Rendition Date | Returns may be appealed/amended until May 15 of the following year |
| Apr 10 | Tax Bills Issued | N/A |
| May 10 | Tax Bills Due | May 10 of the following year. 1st half installment |
| Nov 10 | Tax Bills Due | November 10 of the following year. 2nd half installment |
Iowa
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Apr 1 | Assessed Values Issued | N/A |
| Apr 30 | Appeal Deadline | Varies by Jurisdiction |
| Jul 1 | Tax Bills Issued | Due and payable now UNTIL September 30th without interest |
| Sep 30 | Tax Bills Due | Last day 1st half installment may be paid without interest |
| Mar 31 | Tax Bills Due | March 31 of the following year. 2nd half installment due without interest |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| N/A | Personal Property Exempt | N/A |
Kansas
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Marc 1 | Assessed Values Issued | N/A |
| Marc 31 | Appeal Deadline | 30 days after the notice of assessment date |
| Nov 15 | Tax Bills Issued | N/A |
| Dec 20 | Tax Bills Due | 1st half installment due |
| May 10 | Tax Bills Due | May 10th of the following year. 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Mar 15 | Rendition Date | Inventory Exempt |
| May 1 | Assessed Values Issued | N/A |
| Jun 15 | Appeal Deadline | N/A |
| Nov 1 | Tax Bills Issued | N/A |
| Dec 20 | Tax Bills Due | 1st half installment due |
| May 10 | Tax Bills Due | May 10th of the following year. 2nd half installment due |
Kentucky
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Apr 19 | Assessed Values Issued | N/A |
| May 17 | Appeal Deadline | The appeal deadline is the 3rd Monday of May. If there is a change in value, a notice of assessment will be issued late in April |
| Oct 1 | Tax Bills Issued | N/A |
| Nov 30 | Tax Bills Due | 1st half installment due |
| Feb 28 | Tax Bills Due | Feb. 29th of the following year, 2nd half installment due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Sep 1 | Assessed Values Issued | N/A |
| Nov 15 | Appeal Deadline | N/A |
| May 15 | Rendition Date | N/A |
| Sep 1 | Tax Bills Issued | N/A |
| Dec 31 | Tax Bills Due | Single payment due |
Louisiana
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 01 | Assessment Date | |
| Aug – Sep | Appeal Deadline | 15 days from “Book Opening” date |
| Aug – Sep | Value Notices Issued | Books open for public inspection |
| Nov | Tax Bills Issued | |
| Dec 31 | Tax Bills Due |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 – Aug 1 | Assessment Date | State – Jan 1, New Orleans City – Aug 1 |
| Feb 20 – Apr 1 | PP Returns Due | Varies by jurisdiction |
| Nov 1 | Tax Bills Issued | |
| Dec 31 | Tax Bills Issued | Parish bills due Dec 31 – cities vary |
Maine
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 |
| Mar – Apr | Tax Bills Issued | 2nd half installment |
| Dec – Feb | Appeal Deadline | 185 days after date of commitment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Apr 1 | Assessment Date | Inventory exempt |
| Apr 1 | 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 1 | 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 1 | 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 1 | Assessment Date | |
| Feb 1 | Tax Bills Due | 3rd Quarter installment, late payment results in loss of appeal rights |
| Feb 1 | 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 1 | Tax Bills Due | 4th Quarter & 2nd half installment, late payment results in loss of appeal rights |
| Aug 1 | Appeal Deadline | 1st Quarter installment |
| Oct – Dec | Towns with semi-annual payments | |
| Nov 1 | 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 1 | Assessment Date | |
| Feb 01 | Tax Bills Due | 3rd Quarter installment |
| Feb 1 | Appeal Deadline | For Qtrly billed communities – 30 days from actual bill for semi billed |
| Mar 1 | PP Returns Due | |
| Mar 1 | Tax Bills Due | 4th Quarter & 2nd half installment |
| Aug 1 | Tax Bills Due | 1st Quarter installment |
| Nov 1 | 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 1 | 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 1 | Assessment Date | Can tax new equipment from Jan 1 – Mar 1 |
| Jan 31 | Tax Bills Due | Income Statements for LIHTC properties ONLY |
| Apr 1 | 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 6 | Appeal Deadline | 4th Quarter & 2nd half installment, late payment results in loss of appeal rights |
| Aug 1 | Tax Bills Due | 1st Mon in Aug. Appeal to County Board |
| Dec | Appeal Deadline | Tax Bills Issued |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | Inventory exempt |
| Feb 1 | Tax Bills Due | Varies by jurisdiction |
| April 1 | 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 1 | Assessment Date | |
| Apr – Jun | Value Notices Issued | |
| Jun 15 | Appeal Deadline | Must be sent by June 15 |
| Jul 15 | Appeal Deadline | 3rd Monday in July for 1st class counties |
| Nov 1 | Tax Bills Issued | 3rd Monday of July for non-1st class counties |
| Dec 31 | Tax Bills Due | 1st Mon in Aug. Appeal to County Board |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | |
| Mar 1 | PP Returns Due | Inventory exempt; St. Louis City due Apr 01 |
| May 1 | If assessed value is different from rendered value, notice issued | |
| Jun 18 | Appeal Deadline | |
| Nov 1 | Tax Bills Issued | 3rd Monday in June or 30 days after notice |
| Dec 31 | Tax Bills Issued |
Montana
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | |
| May 31 | Tax Bills Due | 2nd half installment |
| Jun 4 | Appeal Deadline | 1st Monday in June |
| Nov 30 | Tax Bills Due | 1st half installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 1 | 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 1 | Assessment Date | |
| Mar 31 – Apr 30 | Tax Bills Due | 1st half installment; varies by jurisdiction |
| May 1 | 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 2 | Tax Bills Due | 3rd installment due 1st Monday in January |
| Jan 15 | Appeals Deadline | |
| Mar 5 | 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 1 | Tax Bills Due | 2nd installment due 1st Monday in October |
| Nov – Dec | Value Notices Issued |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jul 1 | 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 1 | Appeals Deadline | All jurisdictions require owner sign appeals |
| Apr 1 | Appeals Deadline | Real Estate only |
| Jul 1 | Tax Bills Due | 1st half installment, preliminary bill |
| Oct | Value Notices Issued | |
| Nov | Tax Bills Issued | |
| Dec 1 | Tax Bills Due | 2nd half installment, actual bill |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Personal Property Exempt |
New Jersey
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Feb 1 | Tax Bills Due | Quarterly installmen |
| Apr 1 | Appeal Deadline | May 1 for communities in revaluation |
| May 1 | Tax Bills Due | Quarterly installment |
| Jul | Tax Bills Issued | |
| Aug 1 | Tax Bills Due | Quarterly installment |
| Oct 1 | Assessment Date | General – if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights |
| Nov 1 | Tax Bills Due | Quarterly installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Personal Property Exempt |
New Mexico
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 1 | 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 1 | Tax Bills Issued | |
| Dec 10 | Tax Bills Due | 1st half installment |
New York
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | Jul 01 for schools |
| Jan – Nov | Tax Bills Due | Varies by jurisdiction |
| Jan – Dec | Appeal Deadline | Varies by jurisdiction |
| Sep 1 | 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 1 | Assessment Date | |
| Mar – Jun | Appeal Deadline | 30 days after mailing of value notice |
| Sep 1 | Tax Bills Due | But not delinquent until 1/6 of following year |
| Sep 1 | 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 1 | Assessment Date | |
| Jan 31 | PP Returns Due | Inventory exempt |
| Sep 1 | Tax Bills Due | But not delinquent until 1/6 of following year |
North Dakota
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Feb 1 | Assessment Date | |
| Mar | Value Notices Issued | |
| Mar 1 | 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 1 | Assessment Date | |
| Jan – Feb | Tax Bills Issued | |
| Jan – Mar | Tax Bills Due | 1st half installment |
| Mar 31 | Appeal Deadline | |
| Jun – Aug | Tax Bills Issued | 2nd half installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Personal Property Exempt |
Oklahoma
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | |
| Feb – Apr | Value Notices Issued | |
| Mar 31 | Tax Bills Due | 2nd half installment |
| Feb – Mar | 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 1 | 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 1 | Tax Bills Issued | |
| Dec 31 | Tax Bills Due | 1st half installment |
Oregon
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 1 | Assessment Date | |
| Feb 15 | Tax Bills Due | 2nd installment |
| Mar 1 | 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 1 | Assessment Date | |
| Feb – Oct | Tax Bills Due | Varies by jurisdiction |
| Aug – Oct | Appeal Deadline | Varies by jurisdiction |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Personal Property Exemp |
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 1 | 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 1 | 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 1 | 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 1 | Assessment Date |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Personal Property Exempt |
Tennessee
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 1 | Assessment Date | |
| Feb 28 | Tax Bills Due | |
| Mar 1 | PP Returns Due | Inventory Exempt |
| Oct | Tax Bills Issued |
Texas
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 1 | Assessment Date | |
| Jan 31 | Tax Bills Due | Gross tax bills |
| Apr 15 | PP Returns Due | Can request 30 day extension |
| May – Jun | Value Notices Issued | |
| May – Jun | Appeal Deadline | 30 days after notices are issued |
| Oct – Nov | Tax Bills Issued |
Utah
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 | 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 1 | 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 1 | 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 1 | 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 1 | 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 1 | 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 1 | 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 1 | 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 1 | Assessment Date | |
| Mar | Value Notices Issued | On or before March 1 |
| Mar 31 | Tax Bills Due | 1st half installment |
| Apr 1 | Appeal Deadline | First Level Assessor appeals |
| Apr 15 | Tax Returns Due | Required RE Income & Expense filing |
| Sep 15 | Tax Bills Due | 2nd half installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jul 1 | Assessment Date | Personal Property only |
| Jul 31 | Tax Bills Due | Tax payment due with return |
| Jul 31 | PP Returns Due | Inventory exempt |
West Virginia
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Feb | Appeal Deadline | Varies by jurisdiction |
| Mar 1 | Tax Bills Due | 2nd half installment |
| Jul 1 | Assessment Date | Varies by jurisdiction |
| July – Jan | Value Notices Issued | Varies by jurisdiction |
| Sep 1 | Tax Bills Due | 1st half installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jul 1 | 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 1 | Assessment Date | |
| Jan 31 | Tax Bills Due | Some municipalities permit installment payments |
| April 1 | Real Estate (MR) Returns Due | Returns due to the Dept. of Revenue for manufacturing properties that they assess |
| May – Oct | Appeal Deadline | Varies by jurisdiction |
| May – Oct | Value Notices Issued | |
| Dec 1 | Tax Bills Issued |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | Starting in 2024, WI no longer taxes Personal Property |
Wyoming
REAL ESTATE
| Date | Events | Notes |
|---|---|---|
| Jan 1 – Feb 1 | Assessment Date | |
| Apr | Value Notices Issued | Varies by jurisdiction |
| May – Oct | Appeal Deadline | Varies by jurisdiction |
| May 10 | Tax Bills Due | 2nd half installment |
| May – Jun | Appeal Deadline | 30 days after mailing of value notice |
| Nov 10 | Tax Bills Due | 1st half installment |
PERSONAL PROPERTY
| Date | Events | Notes |
|---|---|---|
| Jan 1 | Assessment Date | |
| Mar 1 | Tax Bills Due | Inventory exempt |
| May 10 | PP Returns Due | 2nd half installment |
| Nov 10 | Tax Bills Due | 1st half installment |
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