Marvin F. Poer and Company was recently acquired by Ryan, the largest firm in the world dedicated to business taxes. WWW.MFPOER.COM will be retired on February 28, however many of the same resources are available on Ryan's website. |
This information is deemed to be a reliable calendar of specific property tax event dates that are updated quarterly and throughout the year as changes are known. However, it is not guaranteed and some dates and/or jurisdictions are not listed. Contact us for further listings or verification.
real estate | personal property | ||||
---|---|---|---|---|---|
Value Notices Issued | Jan - Dec |
|
Value Notices Issued | Apr 1 - Apr 30 | Varies; Appeal deadline is 30 days after issue date |
Appeal Deadline |
Jan - Dec |
Varies, 30 days after value notice |
Assessment Date |
Oct 1 |
|
Assessment Date |
Oct 1 |
Tax Returns Due |
Dec 31 |
Inventory exempt, supplies taxable |
|
Tax Bills Due |
Dec 31 |
Tax Bills Due |
Dec 31 |
|
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Jan - Apr |
Value Notices Issued | Jan - Apr | ||
Appeal Deadline |
Jan - Apr |
30 days after value notices are issued |
Tax Returns Due |
Jan - Apr |
|
Tax Bills Issued |
May 15 |
Juneau & Fairbanks - Jul 1 |
Appeal Deadline |
Apr - Jun |
30 days after value notices are issued |
Tax Bills Due |
Jun 15 |
1st half installment. |
Tax Bills Issued |
May - Aug |
|
Tax Bills Due |
Aug 15 |
2nd half installment |
Tax Bills Due |
Jun - Oct |
Varies by jurisdiction |
real estate | personal property | ||||
---|---|---|---|---|---|
Value Notices Issued |
Jan 15-Mar 31 |
Tax Returns Due |
Apr 20 |
|
|
Appeal Deadline |
Feb - Mar |
30 days after value notices are issued |
Value Notices Issued |
Jun 1 |
|
|
Appeal Deadline |
Jun |
30 days after value notices are issued |
||
Tax Bills Due | Aug 31 | 1st half installment | |||
Tax Bills Due | Oct 31 | 2nd half installment |
Arizona back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
Varies by jurisdiction |
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Jan - Feb |
Varies by jurisdiction |
Value Notices Issued |
Jan - Feb |
Varies by jurisdiction |
Tax Bills Due |
Mar 1 |
2nd half installment, delinquent May 2 |
Tax Bills Due |
Mar 1 |
2nd half installment, delinquent May 1 |
Appeal Deadline |
Mar - May |
60 days after notices, no later May 31 |
Tax Returns Due |
Apr 1 |
Inventory exempt |
Tax Bills Issued |
Sep |
Supplementary valuation notice |
Tax Bills Due |
Oct 1 |
1st half installment, delinquent Nov 1 |
Tax Bills Due |
Oct 1 |
1st half installment, delinquent Nov 1 |
|
|
|
Arkansas back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
Can assess new locations through |
Tax Bills Issued |
Mar |
|
Tax Bills Issued |
Mar 1 |
|
Tax Bills Due |
Apr 10 |
Pulaski County only-1st half installment |
Tax Returns Due |
May 31 |
|
Tax Bills Due |
Jul 10 |
Pulaski County only - 2nd half |
Value Notices Issued |
Jun - Jul |
|
Value Notices Issued |
Jul |
|
Appeal Deadline |
Jun 30 |
Or 30 days after notices are issued |
Appeal Deadline |
Aug 15 |
3rd Monday in August |
Tax Bills Due |
Oct 15 |
|
Tax Bills Due |
Oct 15 |
Pulaski County only - 3rd installment. |
|
|
|
California back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Apr 10 |
Secured - 2nd half installment |
Tax Bills Due |
Apr 10 |
Secured - 2nd half installment |
Value Notices Issued |
Jun - Aug |
|
Tax Returns Due |
May 7 |
|
Tax Bills Due |
Aug 31 |
Unsecured - Or 60 days after issued |
Tax Bills Issued |
Jun - Aug |
Inventory exempt |
Tax Bills Issued |
Oct |
|
Tax Bills Due |
Aug 31 |
Unsecured - Or 60 days after issued |
Appeal Deadline |
Nov 30 |
For most counties, if value notices are |
Appeal Deadline |
Nov 30 |
For most counties, if value notices are |
Tax Bills Due | Dec 10 | Secured - 1st half installment | Tax Bills Due |
Dec 10 |
Secured - 1st and sometimes 2nd half installment |
California, Alameda back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Alpine back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Inyo back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Kings back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Mono back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Placer back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, San Francisco back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, San Luis Obispo back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Santa Clara back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Sierra back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
California, Ventura back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Appeal Deadline |
Sep 15 |
County decides mid-late April |
Colorado back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Issued |
Jan 1 |
|
Tax Bills Issued |
Jan 1 |
|
Tax Bills Due |
Feb 28 |
1st half installment |
Tax Bills Due |
Feb 28 |
1st half installment |
Tax Bills Due |
Apr 30 |
Full amount |
Tax Returns Due |
Apr 15 |
Inventory exempt |
Value Notices Issued |
May 1 |
|
Tax Bills Due |
Apr 30 |
Full amount |
Appeal Deadline |
Jun 1 |
|
Tax Bills Due |
Jun 15 |
2nd half installment |
Tax Bills Due |
Jun 15 |
2nd half installment |
Appeal Deadline |
Jun 30 |
Or 30 days from date notice was mailed or as indicated by appeal deadline on notice |
Connecticut back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Value Notices Issued | Oct - Jan | Assessment increase notices mailed by Feb 1 |
Value Notices Issued | Jan | Assessment increase notices mailed by Feb 1 |
Tax Bills Due |
Feb 1 |
2nd half installment |
Tax Bills Due |
Feb 1 |
2nd half installment |
Appeal Deadline |
Feb 20 |
Towns can ask for extension until |
Tax Bills Issued |
Jul |
|
Tax Returns Due |
Jun 1 |
I&E return due, if requested; |
Tax Bills Due |
Aug 1 |
1st half installment |
Tax Bills Issued |
Jul 1 |
Beginning of fiscal year |
Assessment Date |
Oct 1 |
|
Tax Bills Due |
Aug 1 |
1st half installment |
Tax Returns Due |
Nov 1 |
Inventory exempt; |
Assessment Date |
Oct 1 |
Assessment date for next fiscal year |
|
|
|
Delaware back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Sep 30 |
|
Assessment Date |
Exempt |
|
Delaware, Kent County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jun 1 |
Value Notices not issued yearly |
Assessment Date |
Exempt |
|
Appeal Deadline |
Jan 31 |
Or 30 days from date of notice |
|
Delaware, New Castle County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Mar 15 |
|
Assessment Date |
Exempt |
|
Assessment Date |
Jul 1 |
|
|
Delaware, Sussex County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Feb 28 |
|
Assessment Date |
Exempt |
|
Assessment Date |
Jul 1 |
Value Notices not issued yearly |
|
Florida back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Jan 31 |
Deadline for 2% discount |
Tax Bills Due |
Jan 31 |
Deadline for 2% discount |
Tax Bills Due |
Feb 28 |
Deadline for 1% discount |
Tax Bills Due |
Feb 28 |
Deadline for 1% discount |
Tax Bills Due |
Mar 31 |
Gross tax amount, tax bills delinquent |
Tax Bills Due |
Mar 31 |
Gross tax amount, tax bills delinquent |
Value Notices Issued |
Aug |
Dates may vary by County |
Tax Returns Due |
Apr 1 |
Inventory & software exempt; |
Appeal Deadline |
Sep |
25 days after value notices are issued |
Tax Bills Issued |
Nov 1 |
|
Tax Bills Issued |
Nov 1 |
|
Tax Bills Due |
Nov 30 |
Deadline for 4% discount |
Tax Bills Due |
Nov 30 |
Deadline for 4% discount |
Tax Bills Due |
Dec 31 |
Deadline for 3% discount |
Tax Bills Due |
Dec 31 |
Deadline for 3% discount |
|
|
|
Georgia back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Apr - Jul |
|
Tax Returns Due |
Apr 1 |
Freeport application due with return |
Appeal Deadline |
Jun - Aug |
30-45 days after notice mailed |
Tax Bills Due |
May - Dec |
Varies by jurisdiction |
Tax Bills Due |
May - Dec |
Varies by jurisdiction |
|
|
|
Georgia, Fulton County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Oct 15 |
Due 30-60 days after issued. |
Tax Bills Due |
Oct 15 |
Atlanta City tax bills due Aug 15. |
Hawaii back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Exempt |
|
Tax Bills Due |
Feb 20 |
2nd half installment |
|
||
Value Notices Issued |
Mar 1 - 15 |
|
|
|
|
Appeal Deadline |
Apr 9 |
||||
Tax Bills Due |
Aug 20 |
1st half installment |
|
|
|
Hawaii, Honolulu City & County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Jan 15 |
|
Assessment Date |
Exempt |
|
Tax Bills Due |
Feb 20 |
2nd half installment |
|
||
Tax Bills Due |
Aug 20 |
1st half installment |
|
|
|
Assessment Date |
Oct 1 |
|
|
|
|
Value Notices Issued |
Dec 15 |
|
|
|
|
Hawaii, kauai back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Feb 20 |
2nd half installment |
Assessment Date |
Exempt |
|
Tax Bills Due |
Aug 20 |
1st half installment |
|
||
Assessment Date |
Oct 1 |
|
|
|
|
Value Notices Issued |
Dec 1 |
|
|
|
|
Appeal Deadline |
Dec 31 |
|
|
|
Hawaii, maui back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Exempt |
|
Tax Bills Due |
Feb 20 |
2nd half installment |
|
||
Value Notices Issued |
Mar 1 - Mar 15 |
|
|
|
|
Appeal Deadline |
Apr 9 |
|
|
|
|
Tax Bills Due |
Aug 20 |
1st half installment |
Idaho back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
Can assess new locations anytime during the year |
Value Notices Issued |
May |
Tax Returns Due |
Mar 15 |
Inventory exempt |
|
Tax Bills Due |
Jun 20 |
2nd half installment |
Tax Bills Due |
Jun 20 |
2nd half installment following year |
Appeal Deadline |
Jun 27 |
4th Monday in June |
Tax Bills Due |
Dec 20 |
1st half installment |
Tax Bills Due |
Dec 20 |
1st half installment |
|
|
|
Illinois back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Exempt |
|
Appeal Deadline |
Jun - Dec |
30 days after notices are published |
|
|
|
Tax Bills Due |
Jun & Sep |
2 installments but due dates vary by county |
|
|
|
Illinois, Cook County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Mar 1 |
1st half installment - estimated at 55% of prior year total tax bill with taxes paid in arrears |
Assessment Date |
Exempt |
|
Appeal Deadline |
Feb - Dec |
First level of appeal to Cook County Assessor's office. Approximately 30 days as published by AO after notices are issued. Publication and appeal dates by Township are posted on the Cook County Assessor's website |
|
|
|
Tax Bills Due | Aug 1 | 2nd half installment - TARGETED but may be delayed - due 30 days after being issued. Reconciled installment using the BOR certified AV, actual local tax rate, and final state equalization factor, less the estimated 1st installment with taxes paid in arrears | |||
Appeal Deadline |
Aug - Feb |
Second level of appeal to Cook County Board of Review (BOR) |
|
|
|
Indiana back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Issued |
Apr |
|
Tax Bills Issued |
Apr |
|
Appeal Deadline |
Jun 15 |
If Notice of Assessment sent before |
Appeal Deadline |
May - Dec |
45 days after notice or tax bill issued |
Tax Bills Due |
May 10 |
1st half installment |
Tax Bills Due |
May 10 |
1st half installment |
Tax Bills Due |
Nov 10 |
2nd half installment |
Tax Returns Due |
May 15 |
Inventory exempt. Supplies & LHI is not taxable. CIP is taxable. |
Value Notices Issued | May - Dec | Dates vary by jurisdiction | Tax Bills Due |
Nov 10 |
2nd half installment |
Iowa back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Exempt |
|
Tax Bills Due |
Mar 31 |
2nd half installment |
|
|
|
Value Notices Issued |
Apr 1-15 |
|
|||
Appeal Deadline |
Apr 30 |
|
|
|
|
Tax Bills Issued |
Aug 15 |
|
|
|
|
Tax Bills Due |
Sep 30 |
1st half installment |
|
|
|
Kansas back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Feb - Mar |
Tax Returns Due |
Mar 15 |
Inventory exempt |
|
Appeal Deadline |
Mar 31 |
Or 30 days from the mailing date of value notice. Equalization Appeal Option. |
Value Notices Issued |
May 1 |
|
Tax Bills Due |
May 10 |
2nd half installment (Most Counties). Payment under Protest Option. |
Tax Bills Due |
May 10 |
2nd half installment (Most Counties) |
Tax Bills Issued |
Nov |
Appeal Deadline |
May 15 |
Or 15 days after notices are mailed |
|
Appeal Deadline |
Dec 20 |
Payment under Protest Option |
Tax Bills Issued |
Nov 1 |
|
Tax Bills Due |
Dec 20 |
1st half installment |
Tax Bills Due |
Dec 20 |
1st half installment |
Kentucky back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Apr |
Tax Returns Due |
May 15 |
Inventory and supplies taxable |
|
Appeal Deadline |
May 16 |
3rd Monday of May |
Tax Bills Due |
Dec 31 |
Begin end of Oct; majority due 12/31 |
Tax Bills Issued |
Oct |
|
Tax Bills Issued |
Oct |
|
Tax Bills Due |
Dec 31 |
Many jurisdictions offer a 2% discount if bills are paid in full by 11/30 |
|
Louisiana back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
All Parishes except Orleans Parish |
Assessment Date |
Jan 1 |
|
Appeal Deadline |
Aug - Sep |
15 days from "Book Opening" date. |
Tax Returns Due |
Feb 20 - Apr 1 |
Varies by jurisdiction. Most due Apr 1, Jefferson Parish due Mar 1 |
Value Notices Issued |
Aug - Sep |
Books open for public inspection |
Tax Bills Issued |
Nov |
|
Tax Bills Issued |
Nov |
|
Tax Bills Due |
Dec 31 |
|
Tax Bills Due |
Dec 31 |
|
Louisiana, New Orleans City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Aug 1 |
|
Assessment Date |
Aug 1 |
|
Appeal Deadline |
Aug 15 |
|
|
|
|
Maine back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Apr 1 |
|
Assessment Date |
Apr 1 |
|
Value Notices Issued |
Jul |
|
Tax Returns Due |
Apr 15 |
Dates vary by jurisdiction; |
Tax Bills Issued | Jul - Aug | Tax Bills Issued |
Jul - Aug |
|
|
Tax Bills Due |
Aug 1 |
|
Tax Bills Due |
Aug 1 |
|
Appeal Deadline |
Dec - Feb |
185 days after date of commitment |
Appeal Deadline | Dec - Feb |
|
Maryland back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Appeal Deadline |
Feb 11 |
In cycle appeals only or 45 days after notice issued |
Tax Returns Due |
Apr 15 |
Extensions can be received to June 15 |
Income & Expense Form Due | May 15 | Required Income and Expense Survey for properties assessed over $5 million and being reassessed in the next calendar year |
Tax Bills Issued | Jul | |
Tax Bills Issued |
Jul 1 |
Tax Bills Due |
Sep 30 |
Dates vary upon receipt of assessment notice |
|
Tax Bills Due |
Sep 30 |
|
|
|
|
Value Notices Issued |
Dec |
New triennial in-cycle assessment only |
|||
Appeal Deadline |
Dec 31 |
Out of cycle appeals only |
|
|
|
Massachusetts back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Feb 1 |
3rd Quarter installment |
Tax Bills Due |
Feb 1 |
3rd Quarter installment |
Appeal Deadline |
Feb 1 |
Towns with quarterly payments |
Tax Returns Due |
Mar 1 |
|
Tax Returns Due | Feb - Jul | If requested - failure to timely file may result in $250 penalty and/or loss of appeal rights |
Tax Bills Due |
May 1 |
4th Quarter & 2nd half installment |
Tax Bills Due |
May 1 |
4th Quarter & 2nd half installment |
Tax Bills Due |
Aug 1 |
1st Quarter installment |
Tax Bills Due |
Aug 1 |
1st Quarter installment |
Tax Bills Due |
Nov 1 |
2nd Quarter & 1st half installment |
Appeal Deadline |
Oct - Dec |
Towns with semi-annual payments |
Tax Bills Issued |
Dec 31 |
Actual tax bills for quarterly towns |
Tax Bills Due |
Nov 1 |
2nd Quarter & 1st half installment |
|
|
|
Tax Bills Issued |
Dec 31 |
Actual tax bills for quarterly towns |
Michigan back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline | Feb - Mar | Local Boards of Review | Exemption Form Due | Feb 10 | |
Appeal Deadline |
May 31 |
Michigan Tax Tribunal appeals |
Tax Returns Due |
Feb 20 |
Inventory exempt |
Tax Bills Due |
Jul - Sep |
Summer bills due |
Appeal Deadline |
Mar |
Dates vary by jurisdiction |
Assessment Date |
Dec 31 |
|
Appeal Deadline |
May 31 |
Michigan Tax Tribunal appeals |
Tax Bills Due |
Dec - Mar |
Winter bills due |
Tax Bills Due |
Jul - Sep |
Summer bills due |
|
|
|
Assessment Date |
Dec 31 |
|
Tax Bills Due |
Dec - Mar |
Winter bills due |
Michigan, Detroit back to top
real estate | |||||
---|---|---|---|---|---|
Appeal Deadline |
Feb 1 |
Assessor review |
|
Michigan, Grand Rapids back to top
real estate | |||||
---|---|---|---|---|---|
Appeal Deadline |
Feb 1 |
Assessor review |
|
Minnesota back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 2 |
|
Assessment Date |
Exempt |
|
Appeal Deadline |
Mar - Apr |
City Boards of Equalization for select Municipalities only |
|
|
|
Appeal Deadline |
Apr 30 |
In the year following the assessment date: MN Tax Court |
|||
Tax Bills Due |
May 15 |
1st half installment, based on prior-year EMV for a majority of property classifications |
|
|
|
Appeal Deadline |
May - Jun |
County Boards of Equalization |
|||
Tax Bills Due |
Oct 15 |
2nd half installment,
based on |
|
|
|
Mississippi back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
Can tax new equipment from |
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Jan 31 |
City of West Point due Nov 13 |
Tax Bills Due |
Jan 31 |
City of West Point due Nov 13 |
Tax Returns Due |
Apr 1 |
Income Statements for LIHTC |
Tax Returns Due |
Apr 1 |
Can assess up to Mar 1 |
Value Notices Issued |
Jun - Jul |
Value Notices Issued | Jun - Jul |
|
|
Appeal Deadline |
Aug 1 |
1st Mon in Aug. Appeal to County Board |
Appeal Deadline |
Aug 1 |
1st Monday of Aug |
Tax Bills Issued |
Dec |
|
Tax Bills Issued | Dec |
|
Missouri back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Apr - Jun |
Must be sent by June 15 |
Tax Returns Due |
Mar 1 |
Inventory exempt |
Appeal Deadline | Jul 11 | 2nd Monday of July | Value Notices Issued |
May 1 |
Only if value is different from what |
Tax Bills Issued |
Nov 1 |
|
Appeal Deadline |
Jul 11 |
2nd Monday of July or 30 days after notice |
Tax Bills Due |
Dec 31 |
|
Tax Bills Issued |
Nov 1 |
|
|
|
Tax Bills Due |
Dec 31 |
Missouri, City of St. Louis back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Jul 11 |
2nd Monday in July |
Tax Returns Due |
Apr 1 |
Inventory exempt; Return due date |
Montana back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
May 31 |
2nd half installment |
Tax Returns Due |
Mar 1 |
Inventory exempt |
Appeal Deadline |
Jun 6 |
1st Monday in June |
Appeal Deadline |
Jul |
|
Tax Bills Due |
Nov 30 |
1st half installment |
Tax Bills Due |
Aug 31 |
Personal property only |
Nebraska back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Apr 30 |
1st half installment |
Tax Bills Due |
Apr 30 |
1st half installment |
Value Notices Issued | May | Tax Returns Due |
May 1 |
Inventory exempt |
|
Appeal Deadline |
Jun 30 |
|
Appeal Deadline |
Jun 30 |
Or 30 days after notices are mailed |
Tax Bills Due |
Aug 31 |
2nd half installment |
Tax Bills Due |
Aug 31 |
2nd half installment |
Nebraska - Douglas, Lancaster, Sarpy Co. back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Mar 31 |
1st half installment |
Tax Bills Due |
Mar 31 |
1st half installment |
Tax Bills Due |
Jul 31 |
2nd half installment |
Tax Bills Due |
Jul 31 |
2nd half installment |
Nevada back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Jan 3 |
3rd installment due 1st Monday |
Assessment Date |
Jul 1 |
|
Appeal Deadline |
Jan 15 |
|
Tax Bills Issued |
Jul 15 |
|
Tax Bills Due |
Mar 7 |
4th installment due 1st Monday |
Tax Returns Due |
Jul 31 |
Inventory exempt |
Assessment Date |
Jul 1 |
|
Tax Bills Due |
Aug 16 |
30 days after notices are mailed, |
Tax Bills Issued |
Jul 15 |
|
|
|
|
Tax Bills Due |
Aug 15 |
1st installment due 3rd Monday |
|
|
|
Tax Bills Due |
Oct 3 |
2nd installment due 1st Monday |
|
|
|
Value Notices Issued |
Nov - Dec |
|
|
|
|
New Hampshire back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due | Jan 2 | 3rd Quarter Installment, actual bill | Assessment Date | Exempt | |
Appeal Deadline |
Mar 1 |
All jurisdictions require owner sign appeals |
|
|
|
Tax Bill Due | Mar 31 | 4th Quarter Installment, actual bill | |||
Assessment Date |
Apr 1 |
Real Estate only |
|
|
|
Tax Bills Due |
Jul 1 |
1st Half & 1st Quarter Installment, preliminary bill |
|
|
|
Value Notices Issued |
Oct |
|
|
|
|
Tax Bills Due | Oct 1 | 2nd Quarter Installment, preliminary bill | |||
Tax Bills Issued | Nov | Actual tax bills for semiannual | |||
Tax Bills Due |
Dec 1 |
2nd half installment, actual bill |
New Jersey back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Feb 1 |
Quarterly installment |
Assessment Date |
Exempt |
|
Appeal Deadline |
Apr 1 |
May 1 for communities in revaluation |
|
|
|
Tax Bills Due |
May 1 |
Quarterly installment |
|
|
|
Tax Bills Issued |
Jul |
|
|
|
|
Tax Bills Due |
Aug 1 |
Quarterly installment |
|
||
Assessment Date |
Oct 1 |
General - if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights |
|
|
|
Tax Bills Due |
Nov 1 |
Quarterly installment |
|
|
|
New Mexico back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Jan - May |
|
Tax Returns Due |
Feb 28 |
Inventory exempt |
Appeal Deadline |
Jan - Jun |
30 days after notices are mailed |
Value Notices Issued |
Mar - Jun |
|
Tax Bills Due |
May 10 |
2nd half installment |
Appeal Deadline |
Mar - Jun |
30 days after notices are issued |
Tax Bills Issued |
Nov |
|
Tax Bills Due |
May 10 |
2nd half installment |
Tax Bills Due |
Dec 10 |
1st half installment |
Tax Bills Issued |
Nov 1 |
|
Tax Bills Due |
Dec 10 |
1st half installment |
New York City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Jan 1 |
2nd half installment |
Assessment Date |
Exempt |
|
Assessment Date |
Jan 5 |
|
|
|
|
Value Notices Issued | Jan | ||||
Appeal Deadline |
Mar 1 |
|
|
|
|
Tax Bills Issued |
Jun 1 |
|
|
|
|
Tax Bills Due |
Jul 1 |
1st half installment |
|
|
|
Tax Returns Due |
Jun 1 |
Financial rendition filing deadline. Penalty for not filing. |
|
|
|
Appeal Deadline |
Oct 24 |
Petitions of Protective Writs |
|
|
|
New York, Buffalo back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Dec 31 |
|
Assessment Date |
Exempt |
|
New York, Nassau County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Jan - Mar |
Most deadlines in February, |
Assessment Date |
Exempt |
|
New York, Suffolk County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Feb |
Most deadlines in February, some in |
Assessment Date |
Exempt |
|
New York, Westchester County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Feb 19, |
Most deadlines in February & June, varies by city/village |
Assessment Date |
Exempt |
|
New York, White Plains back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Jan 21 |
|
Assessment Date |
Exempt |
|
New York, Yonkers back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Nov |
|
Assessment Date |
Exempt |
|
North Carolina back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Appeal Deadline |
Apr 1 |
30 days after mailing of value notice. If no notice issued, appeal must be filed before Board of Equalization & Review adjourns (no earlier than Apr 1) |
Tax Returns Due |
Jan 31 |
Inventory exempt - except supplies; Extensions available upon request |
Tax Bills Due |
Sep 1 |
But not delinquent until January 5 of the |
Tax Bills Due |
Sep 1 |
But not delinquent until 1st Monday of |
North Dakota back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Feb 1 |
|
Assessment Date |
Exempt |
|
Value Notices Issued |
Mar |
|
|||
Tax Bills Due |
Mar 1 |
1st half installment |
|
||
Appeal Deadline |
Mar - Apr |
|
|
|
|
Tax Bills Due |
Oct 15 |
2nd half installment |
|
|
|
Ohio back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Exempt |
|
Tax Bills Issued |
Dec - Feb |
|
|
|
|
Tax Bills Due |
Jan - Mar |
1st half installment |
|||
Appeal Deadline |
Mar 31 |
||||
Tax Bills Due |
Jun - Aug |
2nd half installment |
|
|
|
Oklahoma back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Feb - Apr |
|
Tax Returns Due |
Mar 15 |
|
Tax Bills Due |
Mar 31 |
2nd half installment |
Tax Bills Due |
Mar 31 |
2nd half installment |
Appeal Deadline |
Apr 4 |
1st Monday in Apr or 30 days after |
Appeal Deadline |
Apr - Jun |
Or 20 days after notices are issued |
Tax Bills Issued |
Nov - Dec |
|
Value Notices Issued |
Apr - Jun |
|
Tax Bills Due |
Dec 31 |
1st half installment |
Tax Bills Issued |
Nov 1 |
|
Tax Bills Due |
Dec 31 |
1st half installment |
Oregon back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Feb 15 |
2nd installment - discount if |
Tax Bills Due |
Feb 15 |
2nd installment - discount if |
Tax Bills Due |
May 15 |
3rd installment |
Tax Returns Due |
Mar 15 |
Inventory exempt |
Value Notices Issued |
Oct 15 - 25 |
Tax Bills Due |
May 15 |
3rd installment |
|
Tax Bills Issued |
Oct 15 - 25 |
|
Tax Bills Issued | Oct 15 - 25 | |
Tax Bills Due |
Nov 15 |
1st installment - discount if paid in full |
Tax Bills Due |
Nov 15 |
1st installment - discount if paid in full |
Appeal Deadline |
Dec 31 |
|
Appeal Deadline |
Dec 31 |
|
Pennsylvania back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Jul - Oct |
Deadline vary by county |
Assessment Date |
Exempt |
|
Pennsylvania Municipalities back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Issued |
Jan - Mar |
Assessment Date |
Exempt |
|
|
Tax Bills Due |
Jul & Oct |
2% discount available |
Pennsylvania School Districts back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Issued |
Jul - Aug |
|
Assessment Date |
Exempt |
|
Tax Bills Due |
Oct - Nov |
2% discount available |
|
|
|
Pennsylvania, Philadelphia back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Exempt |
|
Tax Bills Due |
Feb 28 |
Deadline for 1% discount |
|
|
|
Tax Bills Due |
Mar 31 |
Gross tax amount |
|
|
|
Appeal Deadline | May 26 | First Level Assessor appeals | |||
Appeal Deadline |
Oct 3 |
Board of Revision of Taxes (Second Level) appeals. 1st Monday of October |
|
|
|
Pennsylvania, Pittsburgh back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Issued |
Jan 15 |
|
Assessment Date |
Exempt |
|
Value Notices Issued |
Jan 31 |
|
|
|
|
Tax Bills Due |
Feb 28 |
City and School only; 2% disc. to 2/10 |
|
|
|
Appeal Deadline |
Mar 31 |
|
|
|
|
Tax Bills Due |
Apr 30 |
Alleghany County bills only; |
|
|
|
Rhode Island back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Returns Due |
Jan 31 |
List of Accounts due to Assessor. Extensions avail. to March 15. |
Tax Returns Due |
Jan 31 |
Inventory exempt, supplies & LHI taxable |
Value Notices Issued |
Jul |
|
Tax Bills Due |
Aug 1 |
|
Tax Bills Due |
Aug 1 |
|
Assessment Date |
Dec 31 |
|
Appeal Deadline |
Oct - Dec |
Varies by town, |
|
|
|
Assessment Date |
Dec 31 |
South Carolina back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Dec 31 |
Value is effective for the following year |
Assessment Date |
Jan 1 |
Or fiscal close date |
Appeal Deadline |
Jan 15 |
Jan 15 the following year (if no notice issued), or 90 days to appeal after notice issued |
Tax Bills Due |
Jan 15 |
Due January of following year |
Tax Bills Due |
Jan 15 |
|
Tax Returns Due |
Apr 30 |
Or 120 days from fiscal close date, Inventory and Supplies Exempt |
Value Notices Issued |
Jun - Oct |
Varies by Jurisdiction |
|
|
|
South Dakota back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Value Notices Issued |
Mar 1 |
|
Assessment Date |
Exempt |
|
Appeal Deadline |
Mar 17 |
Thursday before the 3rd Monday in Mar |
|
|
|
Tax Bills Due |
Apr 30 |
1st half installment |
|
|
|
Tax Bills Due |
Oct 31 |
2nd half installment |
|
|
|
Assessment Date |
Nov 1 |
|
|
|
|
Tennessee back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Aug - Feb 28 |
Due in arrears |
Tax Bills Due |
Feb 28 |
Due in arrears |
Value Notices Issued |
Apr - May |
|
Tax Returns Due |
Mar 1 |
Inventory exempt - except raw materials; supplies taxable |
Appeal Deadline |
Jun |
45 days after notices issued |
Tax Bills Issued |
Oct |
|
Tax Bills Issued |
Jul - Oct |
|
|
|
|
Texas back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Jan 31 |
Gross tax bills for preceding year |
Tax Bills Due |
Jan 31 |
Gross tax bills for preceding year |
Value Notices Issued | Apr - May | Tax Returns Due | Apr 15 | Can request 30 day extension | |
Appeal Deadline | May 15 | Or 30 days after notices are issued | Interstate Allocation Application Due | Apr 30 | Cannot request 30 day extension |
Tax Bills Issued | Oct - Nov | Freeport Exemption Application Due | Apr 30 | Cannot request 30 day extension | |
|
|
Value Notices Issued |
May - Jun |
|
|
|
|
|
Appeal Deadline |
May - Jun |
30 days after notices are issued |
Tax Bills Issued | Oct - Nov |
Utah back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
Inventory exempt |
Value Notices Issued |
Jul |
Varies by county |
Tax Bills Due |
Feb - May |
Some counties require payment w/ PP return, some counties bill later. |
Appeal Deadline |
Sep |
Approximately Sep 15, Dates vary |
Tax Returns Due |
May 15 |
Except Salt Lake County whose due dates vary from Feb-May |
Tax Bills Due |
Nov 30 |
Partial payment may be made |
Vermont back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Apr 1 |
|
Assessment Date |
Apr 1 |
|
Appeal Deadline |
May - Jun |
Varies by jurisdiction |
Tax Returns Due |
Apr 20 |
Springfield Town due Jan 31 |
Tax Bills Due |
Jun - Aug |
|
Tax Bills Due |
Jun - Aug |
|
Virginia back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Jan - Dec |
Varies by jurisdiction |
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 or Jul 1 |
Varies by jurisdiction |
Tax Returns Due |
Jan 31 - Aug 1 |
Varies by local option |
Virginia, Alexandria City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
May 1 |
|
Value Notices Issued |
Mid-Feb |
Tax Bills Due | Oct 5 |
|
|
Appeal Deadline |
Mar 15 |
Administrative appeal |
|
|
|
Tax Returns Due |
May 1 |
I&E filing deadline |
|
|
|
Tax Bills Due |
Jun 15 |
1st half installment |
|
|
|
Appeal Deadline |
Jun 1 |
Board of Equalization |
|
|
|
Tax Bills Due |
Nov 15 |
2nd half installment |
|
|
|
Virginia, Arlington County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
May 1 |
|
Value Notices Issued |
Mid-Jan |
Tax Bills Due | Sep 5 |
|
|
Appeal Deadline |
Mar 1 |
Administrative appeal |
|
|
|
Appeal Deadline |
Apr 15 |
Board of Equalization |
|
|
|
Tax Bills Due |
Jun 15 |
1st half installment |
|
|
|
Tax Bills Due |
Oct 5 |
2nd half installment |
|
|
|
Virginia, Chesterfield County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
Mar 1 |
|
Value Notices Issued |
Feb |
Tax Bills Due | Jun 5 |
|
|
Appeal Deadline |
Mar 15 |
Administrative Appeal |
|
|
|
Appeal Deadline |
Apr 15 |
Board of Equalization |
|
|
|
Tax Bills Due |
Jun 5 |
1st half installment |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, City of Richmond back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Bills Due |
Jan 14 |
First half installment | Tax Returns Due |
Mar 1 |
|
Assessment Date |
Jun 30 |
Tax Bills Due | Jun 5 |
|
|
Value Notices Issued |
Sep 1 |
|
|
|
|
Tax Bills Due | Jun 14 | Second half installment | |||
Appeal Deadline |
Sep 30 |
Administrative Appeal - a written appeal must be filed |
|
|
|
Appeal Deadline |
Nov 30 |
An appeal may be filed with the |
Virginia, Fairfax City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
May 1 |
|
Value Notices Issued |
Mar |
|
Tax Bills Due | Oct 5 | |
Appeal Deadline |
Mar - Apr |
Administrative appeal; 30 days after |
|||
Appeal Deadline |
Jun 30 |
Board of Equalization; 30 days after Administrative appeal decision |
|||
Tax Bills Due |
Jun 21 |
1st half installment |
|
|
|
Tax Returns Due |
Aug |
I&E filing deadline |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Fairfax County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
May 1 |
|
Value Notices Issued |
End of Feb |
|
Tax Bills Due | Oct 5 | |
Appeal Deadline |
Apr 1 |
Administrative appeal |
|||
Appeal Deadline |
Jun 1 |
Board of Equalization |
|
|
|
Tax Bills Due |
Jul 28 |
1st half installment |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Henrico County
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
Mar 1 |
|
Value Notices Issued |
Feb |
Tax Bills Due | Jun 5 | 1st Installment |
|
Appeal Deadline |
Apr 1 |
Administrative appeal after review by Assessment staff recommendations are forwarded to the Board of Real Estate Review and Equalization |
Tax Bills Due | Dec 5 | 2nd Installment |
Tax Returns Due |
Apr |
I&E filing deadline; due 3 weeks from date of request |
|
|
|
Tax Bills Due |
Jun 5 |
1st half installment |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Loudoun County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due |
Mar 1 | Vehicle returns due Feb 1 |
Value Notices Issued |
Feb |
|
Tax Bills Due | May 5 | 1st Installment |
Appeal Deadline | Mar 4 | Administrative Appeal | Tax Bills Due | Oct 5 | 2nd Installment |
Appeal Deadline |
Jun 1 |
Board of Equalization |
|
|
|
Tax Bills Due |
Jun 5 |
1st half installment |
|
|
|
Tax Returns Due |
Jun |
I&E filing deadline |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Newport News City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jul 1 |
Assessment effective July 1 |
Tax Returns Due |
Mar 1 | |
Value Notices Issued |
Mar |
|
Tax Bills Due | Jun 5 | 1st Installment |
Appeal Deadline |
Apr |
Administrative appeal |
Tax Bills Due |
Dec 5 |
2nd Installment |
Tax Bills Due |
Jun 5 |
1st half installment |
|
|
|
Appeal Deadline |
Sep 1 |
Board of Equalization |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Norfolk City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Tax Returns Due |
Mar |
I&E filing deadline; request mailed in December due in March |
Tax Returns Due |
Mar 1 | |
Tax Bills Due |
Mar 31 |
3rd installment |
Tax Bills Due | Jun 5 | If tax return filed timely |
Appeal Deadline |
May 8 |
Administrative appeal |
Tax Bills Due |
Dec 5 |
If tax return filed late |
Appeal Deadline |
May 31 |
Board of Equalization |
|
|
|
Tax Bills Due |
Jun 5 |
4th installment |
|
|
|
Assessment Date |
Jul 1 |
Assessment effective Jul 1 |
|
|
|
Tax Bills Due |
Sep 30 |
1st installment |
|
|
|
Tax Bills Due |
Dec 5 |
2nd installment |
|
|
|
Virginia, Prince William County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due | Apr 15 |
|
Value Notices Issued |
Mar |
Tax Bills Due |
Oct 5 |
|
|
Appeal Deadline |
Jun 1 |
Administrative appeal |
|
|
|
Appeal Deadline |
Jul 1 |
Board of Equalization |
|
|
|
Tax Bills Due |
Jul 15 |
1st half installment |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Roanoke City back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Value Notices Issued |
Jan 6 |
Effective July 1 |
Tax Returns Due |
Feb 15 |
|
Assessment Date |
Jul 1 |
|
Tax Bills Due |
May 31 |
|
Appeal Deadline |
Feb 1 |
30 days after notices are issued |
|||
Appeal Deadline |
Apr 2 |
Board of Equalization |
|||
Tax Bills Due |
Apr 5 |
2nd half installment |
|
|
|
Tax Bills Due |
Oct 5 |
1st half installment |
|
|
|
Virginia, Roanoke County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Tax Returns Due | Feb 1 | |
Appeal Deadline |
Jan 21 |
Administrative appeal; due by end of January |
Tax Bills Due |
May 31 |
|
Tax Bills Due |
Jun 5 |
1st half installment |
|
|
|
Appeal Deadline |
Sep 13 |
Board of Equalization |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Virginia, Spotsylvania County back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
Even years only |
Tax Returns Due | Feb 1 | |
Value Notices Issued |
Feb |
Even years only |
Tax Bills Due | Jun 5 | 1st Installment |
Appeal Deadline |
Feb 28 |
Administrative appeal; 21 days after notices issued, even years only |
Tax Bills Due |
Dec 5 |
2nd Installment |
Appeal Deadline |
Apr 30 |
Board of Equalization; even years only |
|
|
|
Tax Bills Due |
Jun 5 |
1st half installment |
|
|
|
Tax Bills Due |
Dec 5 |
2nd half installment |
|
|
|
Washington back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Issued |
Feb 14 |
|
Tax Bills Issued |
Feb 14 |
|
Tax Bills Due |
Apr 30 |
1st half installment |
Tax Bills Due |
Apr 30 |
1st half installment |
Value Notices Issued |
May - Dec |
Issue date varies |
Tax Returns Due |
Apr 30 |
Inventory exempt, supplies & LHI taxable |
Appeal Deadline |
Jul 1 |
Or 30-60 days after notice |
Value Notices Issued |
May - Dec |
Issue date varies by jurisdiction |
Tax Bills Due |
Oct 31 |
2nd half installment |
Appeal Deadline |
Jul 1 |
Or 30-60 days after notice |
Tax Bills Due |
Oct 31 |
2nd half installment |
Washington D. C. back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jul 1 |
Personal property only |
Value Notices Issued |
Mar |
On or before March 1 |
Tax Bills Due |
Jul 31 |
Tax payment due with return |
Tax Bills Due |
Mar 31 |
1st half installment |
Tax Returns Due |
Jul 31 |
Inventory exempt |
Appeal Deadline |
Apr 1 |
First Level Assessor appeals |
|
|
|
Income and Expense Form Due |
Apr 15 |
Required RE Income & Expense filing |
|
|
|
Tax Bills Due |
Sep 15 |
2nd half installment |
|
|
|
Appeal Deadline |
Sep 30 |
Board of Real Property Assessments & Appeals, 45 days after Admin Appeal Notice Issued; Sep 30 if no decision notice reveived. Also deadline for DC Superior Court (current tax year) |
|
|
|
West Virginia back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Appeal Deadline |
Feb |
Varies by jurisdiction |
Assessment Date |
Jul 1 |
|
Tax Bills Due |
Mar 1 |
2nd half installment |
Tax Returns Due |
Sep 1 |
The Oil and Gas (Industrial) return is due 8/1 and is filed to the State |
Assessment Date |
Jul 1 |
Varies by jurisdiction |
Tax Bills Due |
Oct 1 |
|
Value Notices Issued |
Jul - Jan |
Varies by jurisdiction |
|
|
|
Tax Bills Due |
Oct 1 |
1st half installment |
Wisconsin back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Tax Bills Due |
Jan 31 |
|
Tax Bills Due |
Jan 31 |
|
Appeal Deadline |
Apr - Sep |
Depending on location |
Tax Returns Due |
Mar 1 |
Inventory exempt |
Tax Bills Issued |
Dec 1 |
|
Tax Bills Issued |
Dec 1 |
|
Wisconsin, Madison back to top
real estate | |||||
---|---|---|---|---|---|
Appeal Deadline |
Apr 30 |
Varies based on value publication |
|
|
|
Wisconsin, Milwaukee back to top
real estate | |||||
---|---|---|---|---|---|
Appeal Deadline |
May 16 |
3rd Monday of May |
|
|
|
Wyoming back to top
real estate | personal property | ||||
---|---|---|---|---|---|
Assessment Date |
Jan 1 |
|
Assessment Date |
Jan 1 |
|
Value Notices Issued |
Apr - May |
Varies by county |
Tax Returns Due |
Mar 1 |
Inventory exempt |
Tax Bills Due |
May 10 |
2nd half installment |
Tax Bills Due |
May 10 |
2nd half installment |
Appeal Deadline |
May - Jun |
30 days after mailing of value notice |
Tax Bills Due |
Nov 10 |
1st half installment |
Tax Bills Due |
Nov 10 |
1st half installment |
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