POER | Property Tax Calendar

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.
The below tax calendar information is no longer being updated. For a current 2023 Property Tax Calendar, click here.

To view a specific state, select a state from the following drop-down menu:

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.

Alabama

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

Alaska

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. Juneau & Fairbanks - Sep 1	Tax Bills Issued	May - Aug
Tax Bills Due	Aug 15	2nd half installment Juneau & Fairbanks - Nov 1	Tax Bills Due	Jun - Oct	Varies by jurisdiction

Alaska, Anchorage

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 May 15
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 installment	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. All other Counties - payment due in full

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 (where it applies)	Tax Bills Due	Apr 10	Secured - 2nd half installment (where it applies)
Value Notices Issued	Jun - Aug		Tax Returns Due	May 7
Tax Bills Due	Aug 31	Unsecured - Or 60 days after issued if after 8/31	Tax Bills Issued	Jun - Aug	Inventory exempt
Tax Bills Issued	Oct		Tax Bills Due	Aug 31	Unsecured - Or 60 days after issued if after 8/31
Appeal Deadline	Nov 30	For most counties, if value notices are issued after Aug 1	Appeal Deadline	Nov 30	For most counties, if value notices are issued after Aug 1
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 on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Alpine back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Inyo back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Kings back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Mono back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Placer back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, San Francisco back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, San Luis Obispo back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Santa Clara back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Sierra back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

California, Ventura back to top

real estate			personal property
Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline	Appeal Deadline	Sep 15	County decides mid-late April on early or late deadline

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 March 20	Tax Bills Issued	Jul
Tax Returns Due	Jun 1	I&E return due, if requested; 10% penalty for late filing	Tax Bills Due	Aug 1	1st half installment (some due in 1st 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; 25% penalty for late filing
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 unless changed	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 unless changed

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 on April 1	Tax Bills Due	Mar 31	Gross tax amount, tax bills delinquent on April 1
Value Notices Issued	Aug	Dates may vary by County	Tax Returns Due	Apr 1	Inventory & software exempt; 25K tax exemption
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. Atlanta tax bills due Aug 15. Due dates frequently are extended.	Tax Bills Due	Oct 15	Atlanta City tax bills due Aug 15. Due dates frequently are extended.

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 May 1. If sent after May 1, or not at all, deadline is Jun 15 the following year	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 (Aug 1)	Assessment Date	Jan 1
Appeal Deadline	Aug - Sep	15 days from "Book Opening" date. Varies by Parish	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; Inventory exempt
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 prior-year EMV for a majority of property classifications

Mississippi back to top

real estate			personal property
Assessment Date	Jan 1	Can tax new equipment from Jan 1 - Mar 1	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 properties ONLY	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 was rendered
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 can be extended for 30 days

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 in January	Assessment Date	Jul 1
Appeal Deadline	Jan 15		Tax Bills Issued	Jul 15
Tax Bills Due	Mar 7	4th installment due 1st Monday in March	Tax Returns Due	Jul 31	Inventory exempt
Assessment Date	Jul 1		Tax Bills Due	Aug 16	30 days after notices are mailed, varies by county
Tax Bills Issued	Jul 15
Tax Bills Due	Aug 15	1st installment due 3rd Monday in August
Tax Bills Due	Oct 3	2nd installment due 1st Monday in October
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, varies by city/village	Assessment Date	Exempt

New York, Suffolk County back to top

real estate			personal property
Appeal Deadline	Feb	Most deadlines in February, some in May & November, varies by city/village	Assessment Date	Exempt

New York, Westchester County back to top

real estate			personal property
Appeal Deadline	Feb 19, Jun 17	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 following year	Tax Bills Due	Sep 1	But not delinquent until 1st Monday of following year

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 notices are mailed	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 remainder paid	Tax Bills Due	Feb 15	2nd installment - discount if remainder paid
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; 2% disc. to 3/31

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. Failure to timely file may result in loss of appeal rights at Superior Court level	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, 90 days after tax due date
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 by county	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 throughout year

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 Board of Review

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 value notices issued
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

NEVER MISS A CRITICAL DEADLINE AGAIN

2022 Property Tax Calendar

NEVER MISS A CRITICAL DEADLINE AGAIN

2022 Property Tax Calendar

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