|
STATE/
LOCALE NAME |
TYPE |
EVENT |
EVENT DATE |
COMMENT |
|
|
|
|
|
|
Alabama |
|
|
|
|
|
| RE |
Appeal Deadline |
Jan - Dec |
Varies, 10 days after value notice |
|
| PP |
Assessment Date |
Oct 1 |
|
|
| RE |
Assessment Date |
Oct 1 |
|
|
| RE |
Tax Bills Due |
Dec 31 |
|
|
| PP |
Tax Bills Due |
Dec 31 |
|
|
| PP |
Tax Returns Due |
Dec 31 |
Inventory exempt |
|
|
|
|
| |
| Alaska |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Jan - Apr |
|
|
PP |
Tax Returns Due |
Jan - Apr |
|
|
|
|
|
|
| Alaska, Anchorage |
|
|
|
|
RE |
Value Notices Issued |
Jan 15-Mar 31 |
|
|
RE |
Appeal Deadline |
Feb |
30 days after value notices are issued |
|
PP |
Tax Returns Due |
Apr 20 |
|
|
RE |
Tax Bills Issued |
May 15 |
|
|
PP |
Value Notices Issued |
June 1 |
|
|
PP |
Appeal Deadline |
June |
30 days after value notices are issued |
|
RE |
Tax Bills Due |
June 15 |
1st half installment |
|
RE |
Tax Bills Due |
Aug 15 |
2nd half installment |
|
PP |
Tax Bills Issued |
Aug 1 |
|
|
PP |
Tax Bills Due |
Aug 31 |
1st half installment |
|
PP |
Tax Bills Due |
Oct 31 |
2nd half installment |
|
|
|
|
|
| Arizona |
|
|
|
|
|
RE |
Value Notices Issued |
Jan - Mar |
Varies by jurisdiction |
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
Varies by jurisdiction |
|
RE |
Appeal Deadline |
Mar - May |
60 Days after notices no later May 31 |
|
RE |
Tax Bills Due |
Mar 1 |
2nd half installment,
delinquent May 1 |
|
PP |
Tax Bills Due |
Mar 1 |
2nd half installment,
delinquent May 1 |
|
PP |
Tax Returns Due |
Apr 1 |
Inventory exempt |
|
RE |
Tax Bills Issued |
Sept |
Supplementary valuation notice |
|
PP |
Tax Bills Due |
Oct 1 |
1st half installment,
delinquent Nov 1 |
|
RE |
Tax Bills Due |
Oct 1 |
1st half installment,
delinquent Nov 1 |
|
|
|
|
|
| Arkansas |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
Can assess new locations through
May 15 |
|
PP |
Tax Bills Issued |
Mar 1 |
|
|
RE |
Tax Bills Issued |
Mar |
|
|
RE |
Tax Bills Due |
Apr 10 |
1st half Installment |
|
PP |
Tax Returns Due |
May 31 |
|
|
PP |
Value Notices Issued |
June - July |
|
|
PP |
Appeal Deadline |
June 30 |
Or 30 days after notices are mailed |
|
RE |
Tax Bills Due |
July 10 |
2nd half Installment |
|
RE |
Value Notices Issued |
July |
|
|
RE |
Appeal Deadline |
Aug 18 |
3rd Monday in August |
|
RE |
Tax Bills Due |
Oct 10 |
3rd installment |
|
PP |
Tax Bills Due |
Oct 10 |
|
|
| |
|
|
| California |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Secured Tax Bills Due |
Apr 10 |
2nd half installment |
| |
PP |
Secured Tax Bills Due |
Apr 10 |
2nd half installment (where it applies) |
| |
PP |
Tax Returns Due |
May 7 |
|
| |
PP |
Tax Bills Issued |
June - Aug |
Inventory exempt |
| |
RE |
Value Notices Issued |
June - Aug |
|
| |
RE |
Unsecured Tax Bills Due |
Aug 31 |
Aug. 31 or 60 days after issued if after 8/31 |
|
PP |
Unsecured Tax Bills Due |
Aug 31 |
Aug. 31 or 60 days after issued if after 8/31 |
|
RE |
Tax Bills Issued |
Oct |
|
|
RE |
Appeal Deadline |
Nov 30 |
For most counties,
If value notices issued after July 30 |
|
RE |
Secured Tax Bills Due |
Dec 10 |
1st half installment |
|
PP |
Secured Tax Bills Due |
Dec 10 |
1st and sometimes
2nd half installment |
|
|
|
|
|
| California, Alameda |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, Inyo |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, Kings |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, Orange |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, San Francisco |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, San Luis Obispo |
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, Santa Clara |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, Sierra |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| California, Sutter |
|
|
|
|
RE |
Appeal Deadline |
Sep 15 |
|
|
|
|
|
|
| Colorado |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Bills Issued |
Jan 1 |
|
|
RE |
Tax Bills Issued |
Jan 1 |
|
|
RE |
Tax Bills Due |
Feb 28 |
1st half installment |
|
PP |
Tax Bills Due |
Feb 28 |
1st half installment |
|
PP |
Tax Returns Due |
Apr 15 |
Inventory exempt |
|
RE |
Tax Bills Due |
Apr 30 |
Full amount |
|
PP |
Tax Bills Due |
Apr 30 |
Full amount |
|
RE |
Value Notices Issued |
May 1 |
|
|
RE |
Appeal Deadline |
June 1 |
|
|
RE |
Tax Bills Due |
June 15 |
2nd half installment |
|
PP |
Tax Bills Due |
June 15 |
2nd half installment |
|
|
|
|
|
| Connecticut |
|
|
|
|
| |
RE |
Value Notices Issued |
Jan |
Assessment increase notice mailed by Feb 1 |
| |
PP |
Value Notices Issued |
Jan |
Assessment increase notice mailed by Feb 1 |
|
RE |
Tax Bills Due |
Feb 1 |
2nd half installment |
|
PP |
Tax Bills Due |
Feb 1 |
2nd half installment |
|
RE |
Appeal Deadline |
Feb 20 |
Town can ask for extension until Mar 20 |
|
RE | Tax Returns Due |
June 1 |
I&E return due if requested by Assessor; 10% penalty for failure to file timely |
|
RE |
Tax Bills Issued |
July |
|
|
PP |
Tax Bills Issued |
July |
|
|
RE |
Tax Bills Due |
Aug 1 |
1st half installment |
|
PP |
Tax Bills Due |
Aug 1 |
1st half installment (some due in 1 installment) |
|
PP |
Assessment Date |
Oct 1 |
|
|
RE |
Assessment Date |
Oct 1 |
|
|
PP |
Tax Returns Due |
Nov 1 |
Inventory exempt; 20% penalty for late filing |
|
|
|
|
|
| Delaware |
|
|
|
|
|
RE |
Tax Bills Due |
Sept 30 |
|
|
|
|
|
|
| Delaware, Kent County |
|
|
|
|
RE |
Assessment Date |
Jan 1 |
Value Notices not issued yearly unless changed |
|
RE |
Appeal Deadline |
Jan 1 |
|
|
|
|
|
|
| Delaware, New Castle County |
|
|
|
RE |
Appeal Deadline |
Mar 15 |
|
|
RE |
Assessment Date |
July 1 |
|
|
|
|
|
|
| Delaware, Sussex County |
|
|
|
RE |
Appeal Deadline |
Mar 1 |
|
|
RE |
Assessment Date |
May 1 |
Value Notices not issued yearly unless changed |
|
|
|
|
|
| Florida |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Tax Bills Due |
Jan 31 |
Deadline for 2% discount |
|
PP |
Tax Bills Due |
Jan 31 |
Deadline for 2% discount |
|
PP |
Tax Bills Due |
Feb 28 |
Deadline for 1% discount |
|
RE |
Tax Bills Due |
Feb 28 |
Deadline for 1% discount |
|
RE |
Tax Bills Due |
Mar 31 |
Gross tax amount |
|
PP |
Tax Bills Due |
Mar 31 |
Gross tax amount |
|
PP |
Tax Returns Due |
Apr 1 |
Inventory & software exempt |
|
RE |
Value Notices Issued |
Aug |
Dates may vary by County |
|
RE |
Appeal Deadline |
Sept |
25 Days from date of value notices issued |
| |
RE |
Tax Bills Issued |
Nov 1 |
|
| |
PP |
Tax Bills Issued |
Nov 1 |
|
|
RE |
Tax Bills Due |
Nov 30 |
Deadline for 4% discount |
|
PP |
Tax Bills Due |
Nov 30 |
Deadline for 4% discount |
|
RE |
Tax Bills Due |
Dec 31 |
Deadline for 3% discount |
|
PP |
Tax Bills Due |
Dec 31 |
Deadline for 3% discount |
|
|
|
|
|
| Georgia |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Mar - Apr |
Varies by Jurisdiction |
|
RE |
Value Notices Issued |
May - Aug |
|
|
RE |
Appeal Deadline |
June - Aug |
21 - 45 days after notice mailed |
|
|
|
|
|
| Georgia, Fulton County |
|
|
|
|
RE |
Tax Bills Due |
Oct 15 |
Due 30 - 60 days after issued. Atlanta City tax bills due Aug. 15 |
|
PP |
Tax Bills Due |
Oct 15 |
Atlanta City tax bills due Aug. 15 |
|
|
|
|
|
| Hawaii |
|
|
|
|
|
RE |
Tax Bills Due |
Feb 20 |
2nd half installment |
|
RE |
Value Notices Issued |
Mar 15 |
|
|
RE |
Appeal Deadline |
Apr 9 |
|
|
RE |
Tax Bills Due |
Aug 20 |
1st half installment |
|
RE |
Assessment Date |
Oct 1 |
|
|
|
|
|
|
| Hawaii, Honolulu City & County |
|
|
|
RE |
Appeal Deadline |
Jan 15 |
|
|
RE |
Tax Bills Due |
Feb 20 |
2nd half installment |
|
RE |
Tax Bills Due |
Aug 20 |
1st half installment |
|
RE |
Assessment Date |
Oct 1 |
|
|
RE |
Value Notices Issued |
Dec 15 |
|
|
|
|
|
|
| Idaho |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
Can assess new locations anytime during year |
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Mar 15 |
Inventory exempt |
|
RE |
Value Notices Issued |
May |
|
|
RE |
Tax Bills Due |
June 20 |
2nd half installment |
|
PP |
Tax Bills Due |
June 20 |
2nd half installment following year |
|
RE |
Appeal Deadline |
June 23 |
4th Monday in June |
|
RE |
Tax Bills Due |
Dec 20 |
1st half installment |
|
PP |
Tax Bills Due |
Dec 20 |
1st half installment |
|
|
|
|
|
| Illinois |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Tax Bills Due |
June, Sept |
Date may vary by county |
|
RE |
Appeal Deadline |
Sept 9 |
Or 30 days after notice issued |
|
|
|
|
|
| Illinois, Cook County |
|
|
|
|
RE |
Tax Bills Due |
Mar 1 |
1st half installment |
|
RE |
Tax Bills Due |
Sept - Nov |
2nd half installment |
|
|
|
|
|
| Indiana |
|
|
|
|
|
RE |
Assessment Date |
Mar 1 |
|
|
PP |
Assessment Date |
Mar 1 |
|
|
RE |
Tax Bills Issued |
Apr |
|
|
PP |
Tax Bills Issued |
Apr |
|
|
PP |
Appeal Deadline |
May 10 |
Or 45 days after notice issued |
|
RE |
Appeal Deadline |
May 10 |
Or 45 days after notice issued |
|
PP |
Tax Bills Due |
May 10 |
1st half installment |
|
RE |
Tax Bills Due |
May 10 |
1st half installment |
|
PP |
Tax Returns Due |
May 15 |
Inventory exempt |
|
RE |
Tax Bills Due |
Nov 10 |
2nd half installment |
|
PP |
Tax Bills Due |
Nov 10 |
2nd half installment |
|
|
|
|
|
| Iowa |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Tax Bills Due |
Mar 31 |
2nd half installment |
|
RE |
Value Notices Issued |
Apr 1 |
|
|
RE |
Appeal Deadline |
May 5 |
|
|
RE |
Tax Bills Issued |
Aug 15 |
|
|
RE |
Tax Bills Due |
Sept 30 |
1st half installment |
|
|
|
|
|
| Kansas |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Feb - Mar |
|
|
PP |
Tax Returns Due |
Mar 15 |
Inventory exempt |
|
RE |
Appeal Deadline |
Mar 31 |
Equalization Appeal Option |
|
PP |
Value Notices Issued |
May 1 |
|
|
PP |
Tax Bills Due |
May 10 |
2nd half installment (most counties) |
|
RE |
Tax Bills Due |
May 10 |
2nd half installment (most counties) |
|
PP |
Appeal Deadline |
May 15 |
Or 15 days after notices are mailed |
|
RE |
Tax Bills Issued |
Nov |
|
|
PP |
Tax Bills Issued |
Nov 1 |
|
|
RE |
Tax Bills Due |
Dec 20 |
1st half installment |
|
PP |
Tax Bills Due |
Dec 20 |
1st half installment |
|
RE |
Appeal Deadline |
Dec 20 |
Payment under Protest Option |
|
|
|
|
|
| Kentucky |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Apr |
|
|
PP |
Tax Returns Due |
May 15 |
|
|
RE |
Appeal Deadline |
May 19 |
3rd Monday of May |
|
PP |
Tax Bills Issued |
Oct |
|
|
RE |
Tax Bills Issued |
Oct |
|
|
RE |
Tax Bills Due |
Dec 31 |
|
|
PP |
Tax Bills Due |
Dec 31 |
Begin end of Oct, majority due 12/31 |
|
|
|
|
|
| Louisiana |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Feb 20 - Apr 5 |
Varies by jurisdiction |
|
RE |
Appeal Deadline |
Aug - Sept |
|
|
RE |
Value Notices Issued |
Aug - Sept |
|
|
RE |
Tax Bills Issued |
Nov |
|
|
PP |
Tax Bills Issued |
Nov |
|
|
RE |
Tax Bills Due |
Dec 31 |
|
|
PP |
Tax Bills Due |
Dec 31 |
|
|
|
|
|
|
| Louisiana, New Orleans City |
|
|
|
PP |
Assessment Date |
Aug 1 |
|
|
RE |
Assessment Date |
Aug 1 |
|
|
RE |
Appeal Deadline |
Aug 15 |
|
|
|
|
|
|
| Maine |
|
|
|
|
|
PP |
Assessment Date |
Apr 1 |
|
|
RE |
Assessment Date |
Apr 1 |
|
|
PP |
Tax Returns Due |
Apr 1 |
Inventory exempt |
|
RE |
Value Notices Issued |
July |
|
|
RE |
Tax Bills Issued |
July - Aug |
|
|
PP |
Tax Bills Issued |
July - Aug |
|
|
RE |
Tax Bills Due |
Aug 1 |
|
|
PP |
Tax Bills Due |
Aug 1 |
|
|
RE |
Appeal Deadline |
Dec - Feb |
185 days after date of commitment |
|
|
|
|
|
| Maryland |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Appeal Deadline |
Feb |
In cycle appeals: only 45 days after notice issued |
|
PP |
Tax Returns Due |
Apr 15 |
|
|
RE |
Tax Bills Issued |
July - Aug |
|
|
PP |
Tax Bills Issued |
July |
|
|
RE |
Tax Bills Due |
Sept 30 |
|
|
PP |
Tax Bills Due |
Sept 30 |
|
|
RE |
Value Notices Issued |
Dec |
New Triennial in-cycle assessment only |
|
RE |
Appeal Deadline |
Dec 31 |
Out of cycle appeals only |
|
|
|
|
|
| Massachusetts |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Appeal Deadline |
Feb 1 |
Towns with quarterly payment schedule |
|
PP |
Tax Bills Due |
Feb 1 |
3rd Quarter installment |
|
RE |
Tax Bills Due |
Feb 1 |
3rd Quarter installment |
|
PP |
Tax Returns Due |
Mar 1 |
|
|
PP |
Tax Bills Due |
May 1 |
4th Quarter & 2nd half installment |
|
RE |
Tax Bills Due |
May 1 |
4th Quarter & 2nd half installment |
|
RE |
Tax Bills Due |
Aug 1 |
1st Quarter installment |
|
PP |
Tax Bills Due |
Aug 1 |
1st Quarter installment |
|
RE |
Appeal Deadline |
Oct - Dec |
Towns with semi-annual pymt schedule |
|
PP |
Tax Bills Due |
Nov 1 |
2nd Quarter & 1st half installment |
|
RE |
Tax Bills Due |
Nov 1 |
2nd Quarter & 1st half installment |
|
RE |
Tax Bills Issued |
Dec 31 |
Actual tax bills for quarterly towns |
|
PP |
Tax Bills Issued |
Dec 31 |
Actual tax bills for quarterly towns |
|
|
|
|
|
| Michigan |
|
|
|
|
|
PP |
Tax Returns Due |
Feb 20 |
Inventory exempt |
|
PP |
Tax Bills Due |
Feb - Mar |
Winter bills due |
|
RE |
Tax Bills Due |
Feb - Mar |
Winter bills due |
|
RE |
Appeal Deadline |
Feb - Mar |
Dates vary by jurisdiction |
|
PP |
Appeal Deadline |
Mar 10 |
2nd Monday in March |
|
RE |
Appeal Deadline |
May 31 |
Michigan Tax Tribunal appeals |
|
PP |
Appeal Deadline |
May 31 |
Michigan Tax Tribunal appeals |
|
PP |
Tax Bills Due |
July - Sept |
Summer bills due |
|
RE |
Tax Bills Due |
July - Sept |
Summer bills due |
|
RE |
Assessment Date |
Dec 31 |
|
|
PP |
Assessment Date |
Dec 31 |
|
|
|
|
|
|
| Michigan, Detroit |
|
|
|
|
RE |
Appeal Deadline |
Feb 1 |
Assessor review |
|
|
|
|
|
| Michigan, Grand Rapids |
|
|
|
|
RE |
Appeal Deadline |
Feb 1 |
Assessor review |
|
|
|
|
|
| Minnesota |
|
|
|
|
|
RE |
Assessment Date |
Jan 2 |
|
|
RE |
Appeal Deadline |
Apr 30 |
In the year following the assessment date |
|
RE |
Tax Bills Due |
May 15 |
1st half installment, based on prior-year EMV |
|
RE |
Tax Bills Due |
Oct 15 |
2nd half installment, based on prior-year EMV |
|
|
|
|
|
| Mississippi |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Tax Bills Due |
Jan 31 |
|
|
PP |
Tax Bills Due |
Jan 31 |
|
|
PP |
Tax Returns Due |
Apr 1 |
|
|
RE |
Value Notices Issued |
June - July |
|
|
RE |
Appeal Deadline |
Aug 4 |
1st Monday in Aug. Appeal to County Board |
|
PP |
Tax Bills Issued |
Dec |
|
|
RE |
Tax Bills Issued |
Dec |
|
|
|
|
|
|
| Missouri |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Mar 1 |
Inventory exempt |
|
RE |
Value Notices Issued |
Apr - May |
|
|
PP |
Value Notices Issued |
May 1 |
Only if value is different from what was rendered |
|
RE |
Appeal Deadline |
June 16 |
3rd Monday of June for 1st class counties |
|
PP |
Appeal Deadline |
June 16 |
3rd Monday of June or 30 days after notice |
|
RE |
Appeal Deadline |
Jul 14 |
2nd Monday of July for non-1st class counties |
|
RE |
Tax Bills Issued |
Nov |
|
|
PP |
Tax Bills Issued |
Nov 1 |
|
|
PP |
Tax Bills Due |
Dec 31 |
|
|
RE |
Tax Bills Due |
Dec 31 |
|
|
|
|
|
|
| Missouri, City of St. Louis |
|
|
|
|
PP |
Tax Returns Due |
Apr 1 |
Inventory exempt |
|
RE |
Appeal Deadline |
May 12 |
2nd Monday of May |
|
|
|
|
|
| Montana |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Mar 15 |
Inventory exempt |
|
RE |
Tax Bills Due |
May 31 |
2nd half due for real estate only |
|
RE |
Appeal Deadline |
June 2 |
1st Monday in June |
|
PP |
Tax Bills Due |
June 30 |
Personal Property bills only |
|
PP |
Appeal Deadline |
June - July |
|
|
RE |
Tax Bills Due |
Nov 30 |
1st half due for real estate only |
|
|
|
|
|
| Nebraska |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Bills Due |
Apr 30 |
1st half installment |
|
RE |
Tax Bills Due |
Apr 30 |
1st half due for real estate only |
|
PP |
Tax Returns Due |
May 1 |
Inventory exempt |
|
RE |
Value Notices Issued |
May |
|
|
RE |
Appeal Deadline |
June 1 |
|
|
PP |
Tax Bills Due |
Aug 31 |
2nd half installment |
|
RE |
Tax Bills Due |
Aug 31 |
2nd half due for real estate only |
|
|
|
|
|
| Nebraska - Douglas, Lancaster, Sarpy |
|
|
|
RE |
Tax Bills Due |
Mar 31 |
1st half installment |
|
PP |
Tax Bills Due |
Mar 31 |
1st half installment |
|
PP |
Tax Bills Due |
July 31 |
2nd half installment |
|
RE |
Tax Bills Due |
July 31 |
2nd half installment |
|
|
|
|
|
| Nevada |
|
|
|
|
|
RE |
Tax Bills Due |
Jan 7 |
3rd installment due 1st Monday in January |
|
RE |
Appeal Deadline |
Jan 15 |
|
|
RE |
Tax Bills Due |
Mar 3 |
4th installment due 1st Monday in March |
|
RE |
Assessment Date |
July 1 |
|
|
PP |
Assessment Date |
July 1 |
|
|
RE |
Tax Bills Issued |
July 15 |
|
|
PP |
Tax Bills Issued |
July 15 |
|
|
PP |
Tax Returns Due |
July 31 |
Inventory exempt |
|
PP |
Tax Bills Due |
Aug 16 |
Or 30 days after notices are mailed - Varies by county |
|
RE |
Tax Bills Due |
Aug 18 |
1st installment due 3rd Monday in August |
|
RE |
Tax Bills Due |
Oct 6 |
2nd installment due 1st Monday in October |
|
RE |
Value Notices Issued |
Nov - Dec |
|
|
|
|
|
|
| New Hampshire |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
Inventory tax only |
|
RE |
Appeal Deadline |
Mar 1 |
|
|
RE |
Assessment Date |
Apr 1 |
Real Estate only |
|
RE |
Tax Bills Due |
July 1 |
1st half installment, preliminary bill |
|
RE |
Tax Bills Issued |
Nov |
|
|
RE |
Tax Bills Due |
Dec 1 |
2nd half installment, actual bill |
|
|
|
|
|
| New Jersey |
|
|
|
|
|
RE |
Tax Bills Due |
Feb 1 |
Quarterly installment |
|
RE |
Appeal Deadline |
Apr 1 |
|
|
RE |
Tax Bills Due |
May 1 |
Quarterly Installment |
|
RE |
Tax Bills Issued |
July |
|
|
RE |
Tax Bills Due |
Aug 1 |
Quarterly Installment |
|
RE |
Assessment Date |
Oct 1 |
|
|
RE |
Tax Bills Due |
Nov 1 |
Quarterly Installment |
|
|
|
|
|
| New Mexico |
|
|
|
|
|
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Jan - May |
|
|
RE |
Appeal Deadline |
Jan - June |
Or 30 days after notices are mailed |
|
PP |
Tax Returns Due |
Feb 28 |
Inventory exempt |
|
PP |
Appeal Deadline |
Mar - June |
30 days after notices are issued |
|
PP |
Value Notices Issued |
Mar - June |
|
|
RE |
Tax Bills Due |
May 10 |
2nd half installment |
|
PP |
Tax Bills Due |
May 10 |
2nd half installment |
|
RE |
Tax Bills Issued |
Nov |
|
|
PP |
Tax Bills Issued |
Nov 1 |
|
|
PP |
Tax Bills Due |
Dec 10 |
1st half installment or payment in full |
|
RE |
Tax Bills Due |
Dec 10 |
1st half installment or payment in full |
|
|
|
|
|
| New York, Buffalo |
|
|
|
|
RE |
Appeal Deadline |
Dec 31 |
|
|
|
|
|
|
| New York, New York City |
|
|
|
|
RE |
Tax Bills Due |
Jan 1 |
2nd half installment |
|
RE |
Assessment Date |
Jan 5 |
|
|
RE |
Appeal Deadline |
Mar 1 |
|
|
RE |
Tax Bills Issued |
June 1 |
|
|
RE |
Tax Bills Due |
July 1 |
1st half installment |
|
RE |
Tax Returns Due |
Sept 1 |
Financial rendition filing deadline |
|
RE |
Appeal Deadline |
Oct 24 |
Petitions of Protective Writs |
|
|
|
|
|
| New York, Nassau County |
|
|
|
RE |
Appeal Deadline |
Jan - Mar |
Most deadlines in Feb, varies by city/village |
|
|
|
|
|
| New York, Suffolk County |
|
|
|
RE |
Appeal Deadline |
Feb |
Most deadlines in Feb, some in May/Nov, varies by city/village |
|
|
|
|
|
| New York, Westchester Cnty |
|
|
|
RE |
Appeal Deadline |
Feb 19,
June 17 |
Most deadlines in Feb and June, varies by city/village |
|
|
|
|
|
| New York, White Plains |
|
|
|
RE |
Appeal Deadline |
Jan 21 |
|
|
|
|
|
|
| New York, Yonkers |
|
|
|
|
RE |
Appeal Deadline |
Nov |
|
|
|
|
|
|
| North Carolina |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Jan 31 |
Inventory exempt |
|
RE |
Appeal Deadline |
Apr 4 |
Or 30 days after mailing of value notice |
|
PP |
Tax Bills Due |
Sept 1 |
But not delinquent until 1/6 of following year |
|
RE |
Tax Bills Due |
Sept 1 |
But not delinquent until 1/6 of following year |
|
|
|
|
|
| North Carolina, Forsyth County |
|
|
|
RE |
Appeal Deadline |
June 30 |
|
|
|
|
|
|
| North Carolina, Mecklenburg County |
|
|
|
RE |
Appeal Deadline |
May 15 |
|
|
|
|
|
|
| North Dakota |
|
|
|
|
|
RE |
Assessment Date |
Feb 1 |
|
|
RE |
Value Notices Issued |
Mar |
|
|
RE |
Tax Bills Due |
Mar 1 |
1st half installment |
|
RE |
Appeal Deadline |
Mar - Apr |
|
|
RE |
Tax Bills Due |
Oct 15 |
2nd half installment |
|
|
|
|
|
| Ohio |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Tax Bills Issued |
Jan - Feb |
|
|
RE |
Tax Bills Due |
Jan - Mar |
1st half installment |
|
RE |
Appeal Deadline |
Mar 31 |
|
|
PP |
Tax Returns Due |
Apr 30 |
Extensions granted until June 15th |
|
RE |
Tax Bills Due |
June - Aug |
2nd half installment |
|
PP |
Tax Bills Issued |
Aug 20 |
|
|
PP |
Tax Bills Due |
Sept 20 |
|
|
|
|
|
|
| Oklahoma |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Feb - Apr |
|
|
PP |
Tax Returns Due |
Mar 15 |
|
|
RE |
Tax Bills Due |
Mar 31 |
2nd half installment |
|
PP |
Tax Bills Due |
Mar 31 |
2nd half installment |
|
PP |
Appeal Deadline |
Apr - June |
20 days after notices are issued |
|
PP |
Value Notices Issued |
Apr - June |
|
|
RE |
Appeal Deadline |
May 1 |
Or 20 days after notices are mailed |
|
PP |
Tax Bills Issued |
Nov 1 |
|
|
RE |
Tax Bills Issued |
Nov - Dec |
|
|
PP |
Tax Bills Due |
Dec 31 |
1st half installment or payment in full |
|
RE |
Tax Bills Due |
Dec 31 |
1st half installment or payment in full |
|
|
|
|
|
| Oregon |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
|
| |
PP |
Tax Bills Due |
Feb 15 |
2nd installment |
|
RE |
Tax Bills Due |
Feb 15 |
2nd installment |
|
PP |
Tax Returns Due |
Mar 1 |
Inventory exempt |
| |
PP |
Tax Bills Due |
May 15 |
3rd installment |
|
RE |
Tax Bills Due |
May 15 |
3rd installment |
|
RE |
Value Notices Issued |
Oct 15 |
|
|
RE |
Tax Bills Issued |
Oct 15 |
|
|
PP |
Tax Bills Issued |
Oct 15 |
|
|
RE |
Tax Bills Due |
Nov 15 |
1st installment - Discount if paid in full |
|
PP |
Tax Bills Due |
Nov 15 |
1st installment - Discount if paid in full |
|
RE |
Appeal Deadline |
Dec 31 |
|
|
PP |
Appeal Deadline |
Dec 31 |
|
|
|
|
|
|
| Pennsylvania |
|
|
|
|
|
RE |
Appeal Deadline |
Aug 1 |
For most 3rd class counties |
|
RE |
Appeal Deadline |
Sept 1 |
For most counties |
|
|
|
|
|
| Pennsylvania Municipalities |
|
|
|
RE |
Tax Bills Issued |
Jan - Mar |
|
|
RE |
Tax Bills Due |
Feb - Apr |
2% discount available |
|
|
|
|
|
| Pennsylvania School Districts |
|
|
|
RE |
Tax Bills Issued |
July - Aug |
|
|
RE |
Tax Bills Due |
Oct - Nov |
2% discount available |
|
|
|
|
|
| Pennsylvania, Philadelphia |
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Tax Bills Due |
Feb 28 |
Deadline for 1% discount |
|
RE |
Tax Bills Due |
Mar 31 |
Gross tax amount |
|
RE |
Appeal Deadline |
Oct 6 |
1st Monday of Oct |
|
|
|
|
|
| Pennsylvania, Pittsburgh |
|
|
|
|
RE |
Tax Bills Issued |
Jan 15 |
|
|
RE |
Value Notices Issued |
Jan 31 |
|
|
RE |
Tax Bills Due |
Feb 28 |
City and School only. 2% disc. to 2/10 |
|
RE |
Appeal Deadline |
Mar 31 |
|
|
RE |
Tax Bills Due |
Apr 30 |
Alleghany County bills only. 2% disc. to 3/31 |
|
|
|
|
|
| Rhode Island |
|
|
|
|
|
PP |
Tax Returns Due |
Jan 31 |
|
|
RE |
Value Notices Issued |
July |
|
|
RE |
Tax Bills Due |
Aug 1 |
|
|
PP |
Tax Bills Due |
Aug 1 |
|
|
RE |
Appeal Deadline |
Oct - Dec |
Varies by town |
|
PP |
Assessment Date |
Dec 31 |
|
|
RE |
Assessment Date |
Dec 31 |
|
|
|
|
|
|
| South Carolina |
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Assessment Date |
Jan 1 |
Or fiscal close date |
|
PP |
Tax Bills Due |
Jan 15 |
Due January of following year |
|
RE |
Tax Bills Due |
Jan 15 |
|
|
RE |
Appeal Deadline |
Feb 28
| 90 days to appeal after notice issued |
|
PP |
Tax Returns Due |
Apr 30 |
Or 120 days from fiscal close date -- Inventory exempt |
|
RE |
Value Notices Issued |
June - July |
Issued by March 1 if in a reval year |
|
|
|
|
|
| South Dakota |
|
|
|
|
|
RE |
Value Notices Issued |
Mar 1 |
|
|
RE |
Appeal Deadline |
Mar 13 |
Thursday before 3rd Monday |
|
RE |
Tax Bills Due |
Apr 30 |
1st half installment |
|
RE |
Tax Bills Due |
Oct 31 |
2nd half installment |
|
RE |
Assessment Date |
Nov 1 |
|
|
|
|
|
|
| Tennessee |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Bills Due |
Feb 28 |
|
|
RE |
Tax Bills Due |
Feb 28 |
|
|
PP |
Tax Returns Due |
Mar 1 |
Inventory exempt |
|
RE |
Value Notices Issued |
Apr - May |
|
|
RE |
Appeal Deadline |
June |
Deadline varies |
|
PP |
Tax Bills Issued |
Oct |
|
|
RE |
Tax Bills Issued |
Oct |
|
|
|
|
|
|
| Texas |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Bills Due |
Jan 31 |
Gross tax bills |
|
RE |
Tax Bills Due |
Jan 31 |
Gross tax bills |
|
RE |
Value Notices Issued |
Apr - May |
|
|
PP |
Tax Returns Due |
Apr 15 |
|
|
RE |
Appeal Deadline |
May 31 |
Or 30 days after mailing notice |
|
PP |
Appeal Deadline |
May - June |
30 days after notices are issued |
|
PP |
Value Notices Issued |
May - June |
|
|
RE |
Tax Bills Issued |
Oct - Nov |
|
|
|
|
|
|
| Utah |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
PP |
Tax Returns Due |
Feb - Apr |
Inventory exempt |
|
RE |
Value Notices Issued |
July |
|
|
RE |
Appeal Deadline |
Sept |
Varies by county |
|
PP |
Tax Bills Due |
Nov 30 |
Partial payment may be made throughout year |
|
RE |
Tax Bills Due |
Nov 30 |
Partial payment may be made throughout year |
|
|
|
|
|
| Vermont |
|
|
|
|
|
PP |
Assessment Date |
Apr 1 |
|
|
RE |
Assessment Date |
Apr 1 |
|
|
PP |
Tax Returns Due |
Apr 20 |
|
|
RE |
Appeal Deadline |
May - June |
Varies by local jurisdiction |
|
RE |
Tax Bills Due |
June - Aug |
|
|
PP |
Tax Bills Due |
June - Aug |
|
|
|
|
|
|
| Virginia |
|
|
|
|
|
PP |
Assessment Date |
Jan 1 |
|
|
RE |
Assessment Date |
Jan 1 or
July 1 |
Varies by jurisdiction |
|
PP |
Tax Returns Due |
Jan 31 - Aug 1 |
Varies local option |
|
RE |
Appeal Deadline |
Jan - Dec |
Varies by jurisdiction |
|
|
|
|
|
| Virginia, Alexandria City |
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Feb |
|
|
RE |
Appeal Deadline |
Apr 1 |
Administrative appeal |
|
RE |
Tax Returns Due |
May 1 |
I&E filing deadline |
|
RE |
Tax Bills Due |
June 15 |
1st half installment |
|
RE |
Appeal Deadline |
July 1 |
Board of Equalization |
|
RE |
Tax Bills Due |
Nov 15 |
2nd half installment |
|
|
|
|
|
| Virginia, Arlington County |
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Jan |
|
|
RE |
Appeal Deadline |
Mar 1 |
Administrative appeal |
|
RE |
Appeal Deadline |
Apr 15 |
Board of Equalization |
|
RE |
Tax Bills Due |
June 15 |
1st half installment |
|
RE |
Tax Bills Due |
Oct 5 |
2nd half installment |
|
|
|
|
|
| Virginia, Chesterfield County |
|
|
|
RE |
Value Notices Issued |
Jan |
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Appeal Deadline |
Mar 15 |
Administrative appeal |
|
RE |
Tax Bills Due |
June 5 |
1st half installment |
|
RE |
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
|
|
| Virginia, City of Richmond |
|
|
|
|
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Feb |
|
|
RE |
Appeal Deadline |
Mar |
Administrative appeal; 30 days after value notices issued |
|
RE |
Tax Bills Due |
June 15 |
|
|
RE |
Appeal Deadline |
Jun 30 |
Board of Equalization |
|
|
|
|
|
| Virginia, Fairfax City |
|
|
|
|
RE |
Assessment Date |
Jan 1 |
|
|
RE |
Value Notices Issued |
Mar |
|
|
RE |
Appeal Deadline |
Mar |
Administrative appeal; 30 days after value notices issued |
|
RE |
Appeal Deadline |
May |
Board of Equalization; 30 days after Administrative appeal
decision |
|
RE |
Tax Bills Due |
June 5 |
1st half installment |
|
RE |
Tax Returns Due |
Aug 31 |
I&E filing deadline |
|
RE |
Tax Bills Due |
Dec 5 |
2 |