General Financial and Tax Consulting, LLC General Financial and Tax Consulting, LLC

Property Tax Calendar

States

Alabama

Type

Event

Date

Comment

Personal

Assessment Date

October 1

 

Real

Assessment Date

October 1

 

Personal

Tax Returns Due

December 31

Inventory is exempt.

Personal

Tax Bills Due

December 31

 

Real

Tax Bills Due

December 31

 

Personal

Appeal Deadline

January - December

Appeals are due within 30 days of final notice of assessment.

Real

Appeal Deadline

January - December

Appeals are due within 30 days of final notice of assessment.

Personal

AV Expected

March - August

Final assessments typically take place between March and August.

Real

AV Expected

March - August

Final assessments typically take place between March and August.

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Alaska

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Real

Appeal Deadline

April - June

30 days after value notices issued.

Personal

Tax Returns Due

January - April

Varies per Jurisdiction.

Personal

Appeal Deadline

January - April

30 days after value notices issued.

Real

Valuation Notices Issued

January - April

 

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Alaska, Anchorage

Type

Event

Date

Comment

Personal

Tax Returns Due

April 20

 

Real

Tax Bills Issued

May 15

 

Personal

Valuation Notices Issued

June 1

 

Real

Tax Bills Due

June 15

1st Half Installment.

Personal

Tax Bills Issued

August 1

 

Real

Tax Bills Due

August 15

2nd Half Installment.

Personal

Tax Bills Due

August 31

1st Half Installment.

Personal

Tax Bills Due

October 31

2nd Half Installment.

Real

Appeal Deadline

February - March

Due 30 days once valuation notices have been issued.

Real

Valuation Notices Issued

January 15 - March 31

 

Personal

Appeal Deadline

June

Due 30 days once valuation notices have been issued.

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Arizona

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January1

Varies by Jurisdiction.

Personal

Tax Bills Due

March 1

2nd Half Installment - delinquent if not received by May 1st.

Real

Tax Bills Due

March 1

2nd Half Installment - delinquent if not received by May 1st.

Personal

Tax Returns Due

April 1

Inventory is exempt.

Personal

Valuation Notices Issued

August 30

On or before August 30th.

Personal

Tax Bills Due

October 1

1st Half Installment - delinquent if not received by November 1st.

Real

Tax Bills Due

October 1

1st Half Installment - delinquent if not received by November 1st.

Personal

Appeal Deadline

August - September

20 Days after value notices have been received.

Real

Valuation Notices Issued

January - March

Varies by jurisdiction.

Real

Appeal Deadline

March - May

60 Days after notices no later May 31st.

Real

Tax Bills Issued

September

Supplementary valuation notice.

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Arkansas

Type

Event

Date

Comment

Personal

Assessment Date

January 1

New locations can be assessed up to May 15th.

Real

Assessment Date

January 1

 

Personal

Tax Bills Issued

March 1

 

Real

Tax Bills Due

April 10

1st Half Installment.

Personal

Tax Returns Due

May 31

 

Personal

Appeal Deadline

June 30

Or 30 days after valuation notices mailed.

Real

Tax Bills Due

July 10

2nd Half Installment.

Real

Appeal Deadline

August 16

Appeals must be filed with the county by the 3rd Monday in August.

Personal

Tax Bills Due

October 10

 

Real

Tax Bills Due

October 10

3rd Half Installment.

Real

Valuation Notices Issued

July

 

Personal

Valuation Notices Issued

June - July

 

Real

Tax Bills Issued

March

 

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California

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Secured Tax Bills Due

April 10

2nd Half Installment where applicable.

Real

Secured Tax Bills Due

April 10

2nd Half Installment.

Personal

Tax Returns Due

May 7

 

Personal

Unsecured Tax Bills Due

August 31

Or 60 days after issued if it is after August 31st.

Real

Unsecured Tax Bills Due

August 31

Or 60 days after issued if it is after August 31st.

Personal

Appeal Deadline

September 15

If the assessment notice is not provided by August 1st, the appeal deadline becomes November 30th. Appeals of supplemental assessments are due within 60 days of notice.

Real

Appeal Deadline

September 15

If the assessment notice is not provided by August 1st, the appeal deadline becomes November 30th. Appeals of supplemental assessments are due within 60 days of notice.

Personal

Secured Tax Bills Due

December 10

1st Half Installment.

Real

Secured Tax Bills Due

December 10

1st Half Installment.

Personal

Tax Bills Issued

June - August

Inventory is exempt.

Real

Valuation Notices Issued

June - August

 

Real

Tax Bills Issued

October

 

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Colorado

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Personal

Tax Bills Issued

January 1

 

Real

Assessment Date

January 1

 

Real

Tax Bills Issued

January 1

 

Personal

Tax Bills Due

February 28

1st Half Installment.

Real

Tax Bills Due

February 28

1st Half Installment.

Personal

Tax Returns Due

April 15

Inventory is exempt.

Personal

Tax Bills Due

April 30

Full amount.

Real

Tax Bills Due

April 30

Full amount.

Real

Valuation Notices Issued

May 1

 

Real

Appeal Deadline

June 1

 

Personal

Tax Bills Due

June 15

2nd Half Installment.

Real

Tax Bills Due

June 15

2nd Half Installment.

Personal

Appeal Deadline

June 30

 

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Connecticut

Type

Event

Date

Comment

Personal

Tax Bills Due

February 1

2nd Half Installment.

Real

Tax Bills Due

February 1

2nd Half Installment.

Real

Appeal Deadline

February 20

Can request an extension until March 30th.

Real

Tax Returns Due

June 1

10% penalty for late filing

Personal

Tax Bills Due

August 1

1st Half Installment, some jurisdictions only have one installment.

Real

Tax Bills Due

August 1

1st Half Installment.

Personal

Assessment Date

October 1

 

Real

Assessment Date

October 1

 

Personal

Tax Returns Due

November 1

Inventory exempt - 20% late filing penalty.

Personal

Valuation Notices Issued

January

 

Real

Valuation Notices Issued

January

 

Personal

Tax Bills Issued

July

 

Real

Tax Bills Issued

July

 

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Delaware

Type

Event

Date

Comment

Real

Tax Bills Due

September 30

 

Real

Assessment Date

Varies

Varies per jurisdiction.

Real

Appeal Deadline

Varies

Varies per jurisdiction.

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Florida

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Bills Due

January 31

2% discount deadline.

Real

Tax Bills Due

January 31

2% discount deadline.

Personal

Tax Bills Due

February 28

1% discount deadline.

Real

Tax Bills Due

February 28

1% discount deadline.

Personal

Tax Bills Due

March 31

Paid in Total.

Real

Tax Bills Due

March 31

Paid in Total.

Personal

Tax Returns Due

April 1

There is a $25,000 exemption - Inventory and Software are exempt.

Personal

Tax Bills Issued

November 1

 

Real

Tax Bills Issued

November 1

 

Personal

Tax Bills Due

November 30

4% discount deadline.

Real

Tax Bills Due

November 30

4% discount deadline.

Personal

Tax Bills Due

December 31

3% discount deadline.

Real

Tax Bills Due

December 31

3% discount deadline.

Real

Valuation Notices Issued

August

Varies by Jurisdiction.

Real

Appeal Deadline

September

25 Days after assessment notices mailed out.

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Georgia

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

April 1

 

Personal

Appeal Deadline

April - December

Varies by Jurisdiction, 45 days after the notice of assessment.

Personal

Valuation Notices Issued

April - June

Varies by Jurisdiction, but generally prior to July 1st.

Real

Valuation Notices Issued

April - June

Varies by Jurisdiction, but generally prior to July 1st.

Real

Appeal Deadline

June - August

45 days after notice mailed or if valuation changed due to appeal you have 30 days.

Personal

Tax Bills Due

May - December

Varies by Jurisdiction.

Real

Tax Bills Due

May-December

Varies by Jurisdiction.

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Hawaii

Type

Event

Date

Comment

Real

Tax Bills Due

February 20

2nd half installment.

Real

Tax Bills Due

February 20

2nd half installment.

Real

Appeal Deadline

April 9

 

Real

Tax Bills Due

August 20

1st Half Installment.

Real

Assessment Date

October 1

 

Real

Valuation Notices Issued

December 15

 

Real

Valuation Notices Issued

March 1 - March 28

 

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Idaho

Type

Event

Date

Comment

Personal

Assessment Date

January 1

Assesses new locations throughout the year.

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

March 15

Inventory is exempt.

Personal

Tax Bills Due

June 20

2nd Half Installment.

Real

Tax Bills Due

June 20

2nd Half Installment.

Real

Appeal Deadline

June 25

4th Monday in June.

Personal

Tax Bills Due

December 20

1st Half Installment.

Real

Tax Bills Due

December 20

1st Half Installment.

Real

Valuation Notices Issued

May

 

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Illinois

Type

Event

Date

Comment

Real

Assessment Date

January 1

 

Real

Tax Bills Due

June, Sept

Varies by Jurisdiction. 

Real

Appeal Deadline

Aug - December

Varies by Jurisdiction, 30 days after notice issued.

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Indiana

Type

Event

Date

Comment

Personal

Assessment Date

March 1

 

Real

Assessment Date

March 1

 

Personal

Tax Bills Due

May 10

1st Half Installment.

Real

Tax Bills Due

May 10

1st Half Installment.

Personal

Tax Returns Due

May 15

Inventory is exempt.

Personal

Tax Bills Due

November 10

2nd Half Installment.

Real

Tax Bills Due

November 10

2nd Half Installment.

Personal

Tax Bills Issued

April

 

Real

Tax Bills Issued

April

 

Personal

Appeal Deadline

May - December

Must be filed by May 10th or 45 days after receipt of assessment notice, whichever is later.

Real

Appeal Deadline

May - December

Must be filed by May 10th or 45 days after receipt of assessment notice, whichever is later.

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Iowa

Type

Event

Date

Comment

Real

Assessment Date

January 1

 

Real

Tax Bills Due

March 31

2nd Half Installment.

Real

Appeal Deadline

May 5

 

Real

Tax Bills Issued

August 15

 

Real

Tax Bills Due

September 30

1st Half Installment.

Real

Valuation Notices Issued

April 1 - April 15

 

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Kansas

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

March 15

Inventory is exempt.

Real

Appeal Deadline

March 31

Appeal deadline is generally 30 days from mailing date of valuation notice.

Personal

Valuation Notices Issued

May 1

 

Personal

Tax Bills Due

May 10

2nd Half Installment.

Real

Tax Bills Due

May 10

2nd Half Installment.

Personal

Appeal Deadline

May 15

 

Personal

Tax Bills Issued

November 1

 

Personal

Tax Bills Due

December 20

1st Half Installment.

Real

Tax Bills Due

December 20

1st Half Installment.

Real

Appeal Deadline

December 20

 

Real

Valuation Notices Issued

February - March

 

Real

Tax Bills Issued

November

 

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Kentucky

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

May 15

 

Real

Appeal Deadline

May 21

Beginning on the first Monday in May, assessment rolls will be open for the day’s inspection.   Taxpayers must file an appeal within one business day of the end of this 13 day period.

Real

Tax Bills Due

December 31

 

Real

Valuation Notices Issued

April

 

Personal

Tax Bills Issued

October

 

Real

Tax Bills Issued

October

 

Personal

Tax Bills Due

October - December

Majority due December 31st.

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Louisiana

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Bills Due

December 31

 

Real

Tax Bills Due

December 31

 

Personal

Appeal Deadline

August - September

Rolls must be opened between August 15th and September 15th.  Within 2 weeks, you must attempt to resolve disputes with the assessor.  If no solution is found, written appeals may be filed no later than 10 days before the board meets, typically in September – October.

Real

Appeal Deadline

August - September

Rolls must be opened between August 15th and September 15th.  Within 2 weeks, you must attempt to resolve disputes with the assessor.  If no solution is found, written appeals may be filed no later than 10 days before the board meets, typically in September – October.

Real

Valuation Notices Issued

August - September

 

Personal

Tax Returns Due

February 20 - April 1

Varies by jurisdiction.

Personal

Tax Bills Issued

November

 

Real

Tax Bills Issued

November

 

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Maine

Type

Event

Date

Comment

Personal

Assessment Date

April 1

 

Personal

Tax Returns Due

April 1

Inventory is exempt.

Real

Assessment Date

April 1

 

Personal

Tax Bills Due

August 1

 

Real

Tax Bills Due

August 1

 

Personal

Appeal Deadline

December - February

Appeals must be made by the last day payments are due. Further appeals may be made to the county commissioners or appellate tax boards within three months of the local assessor's decision.

Real

Valuation Notices Issued

July

 

Personal

Tax Bills Issued

July - August

 

Real

Tax Bills Issued

July - August

 

Real

Appeal Deadline

July - August

Appeals must be made by the last day payments are due. Further appeals may be made to the county commissioners or appellate tax boards within three months of the local assessor's decision.

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Maryland

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Appeal Deadline

February

Appeals are due within 45 days after notice of assessment.  Notices are typically sent to taxpayers late December or early January.

Real

Appeal Deadline

February or December

Appeals are due within 45 days after notice of assessment.  Notices are typically sent to taxpayers late December or early January.

Personal

Tax Returns Due

April 15

Extensions can be received to June 15th.

Personal

Tax Bills Due

September 30

Varies by Jurisdiction.

Real

Tax Bills Due

September 30

 

Personal

Tax Bills Issued

July

 

Real

Tax Bills Issued

July - August

 

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Massachusetts

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Bills Due

February 1

3rd Quarter Installment.

Real

Tax Bills Due

February 1

3rd Quarter Installment.

Personal

Tax Returns Due

March 1

 

Personal

Tax Bills Due

May 1

4th Quarter & 2nd Half Installment.

Real

Tax Bills Due

May 1

4th Quarter & 2nd Half Installment.

Personal

Appeal Deadline

August 1

Written appeals must be filed with the local board of supervisors which generally meet during the month of August.

Personal

Tax Bills Due

August 1

1st Quarter Installment.

Real

Appeal Deadline

August 1

Appeals must be made during the August meeting of the board of supervisors.

Real

Tax Bills Due

August 1

1st Quarter Installment.

Personal

Tax Bills Due

November 1

2nd Quarter & 1st Half Installment.

Real

Tax Bills Due

November 1

2nd Quarter & 1st Half Installment.

Personal

Tax Bills Issued

December 31

Bills for Quarterly Towns.

Real

Tax Bills Issued

December 31

Bills for Quarterly Towns.

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Michigan

Type

Event

Date

Comment

Personal

Tax Returns Due

February 20

Inventory is exempt.

Personal

Assessment Date

December 31

 

Real

Assessment Date

December 31

 

Personal

Tax Bills Due

December - March

Winter bills due.

Real

Tax Bills Due

December - March

Winter bills due.

Real

Appeal Deadline

February - March

Varies by Jurisdiction.

Personal

Tax Bills Due

July - September

Summer bills due.

Real

Tax Bills Due

July - September

Summer bills due.

Personal

Appeal Deadline

March

Varies by Jurisdiction.

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Minnesota

Type

Event

Date

Comment

Real

Assessment Date

January 2

 

Real

Tax Bills Due

May 15

1st Half Installment - based on prior year.

Real

Tax Bills Due

October 15

2nd Half Installment - based on prior year.

Real

Appeal Deadline

March-June

Local appeal boards generally meet during the months of April and May.

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Mississippi

Type

Event

Date

Comment

Personal

Assessment Date

January 1

Taxes new equipment January 1 - March 1.

Real

Assessment Date

January 1

 

Personal

Tax Bills Due

January 31

 

Real

Tax Bills Due

January 31

 

Personal

Tax Returns Due

April 1

 

Real

Tax Returns Due

April 1

 

Real

Appeal Deadline

August 1

Appeals must be made during the August meeting of the board of supervisors.

Personal

Tax Bills Issued

December

 

Real

Tax Bills Issued

December

 

Real

Valuation Notices Issued

June - July

 

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Missouri

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

March 1

Inventory exempt - City of St. Louis return due April 1st.

Personal

Valuation Notices Issued

May 1

Only if value is different from what was rendered.

Personal

Appeal Deadline

June 18

Appeal due 3rd Monday in June.  Except: St Louis City due 2nd Monday in May.

Real

Appeal Deadline

June 18

Appeal due 3rd Monday in June.  Except: St Louis City due 2nd Monday in May.

Personal

Tax Bills Issued

November 1

 

Personal

Tax Bills Due

December 31

 

Real

Tax Bills Due

December 31

 

Real

Valuation Notices Issued

April - June

Must be sent by June 15th.

Real

Tax Bills Issued

November

 

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Montana

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

January 31

Inventory is Exempt - Returns are generally due 30 days after receipt of the form. Contact the local authority for confirmation.

Real

Tax Bills Due

May 31

2nd Half Due.

Real

Appeal Deadline

June 4

1st Monday in June.

Personal

Tax Bills Due

August 31

 

Real

Tax Bills Due

November 30

1st Half Due.

Personal

Appeal Deadline

July

You may request a meeting with the assessor within 30 days of receipt of assessment. Appeals to the county appeal board must be filed by the first Monday in June or within 30 days of the notice.

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Nebraska

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

May 1

Inventory is exempt.

Personal

Appeal Deadline

June 30

Date varies.

Real

Appeal Deadline

June 30

 

Personal

Tax Bills Due

April - May

1st Half Installment - In counties with population > 100K, installments are due April 1st. In counties with population < 100K, installments are due May 1st.

Real

Tax Bills Due

April - May

1st Half Installment - In counties with population > 100K, installments are due April 1st. In counties with population < 100K, installments are due May 1st.

Personal

Tax Bills Due

August - September

2nd Half Installment - In counties with population > 100K, installments are due August 1st. In counties with population < 100K, installments are due September 1st.

Real

Tax Bills Due

August - September

2nd Half Installment - In counties with population > 100K, installments are due August 1st. In counties with population < 100K, installments are due September 1st.

Real

Valuation Notices Issued

May

 

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Nevada

Type

Event

Date

Comment

Real

Tax Bills Due

January 2

3rd Installment due first Monday in January.

Real

Appeal Deadline

January 15

 

Real

Tax Bills Due

March 5

4th Installment due first Monday in March.

Personal

Assessment Date

July 1

 

Real

Assessment Date

July 1

 

Personal

Tax Bills Issued

July 15

Varies by Jurisdiction.

Real

Tax Bills Issued

July 15

 

Personal

Tax Returns Due

July 31

Inventory is exempt.

Real

Tax Bills Due

August 20

1st Installment due first Monday in August.

Personal

Tax Bills Due

August 16

Or 30 days after notices are mailed - Varies by county.

Real

Tax Bills Due

October 1

2nd Installment due first Monday in October.

Real

Valuation Notices Issued

November - December

 

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New Hampshire

Type

Event

Date

Comment

Real

Appeal Deadline

March 1

Appeal to local assessors must be made by March 1st following the notice of tax. Appeals to the Bureau of Tax and Land Appeals or the County must be filed by September 1st. 

Real

Assessment Date

April 1

 

Real

Tax Bills Due

July 1

Preliminary bill - 1st Half Installment.

Real

Tax Bills Due

December 1

Actual bill - 2nd Half Installment.

Real

Tax Bills Issued

November

 

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New Jersey

Type

Event

Date

Comment

Real

Tax Bills Due

February 1

Quarterly Installment.

Real

Appeal Deadline

April 1

 

Real

Tax Bills Due

May 1

Quarterly Installment.

Real

Tax Bills Due

August 1

Quarterly Installment.

Real

Assessment Date

October 1

 

Real

Tax Bills Due

November 1

Quarterly Installment.

Real

Tax Bills Issued

July

 

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New Mexico

Type

Event

Date

Comment

Personal

Assessment Date

January 1

 

Real

Assessment Date

January 1

 

Personal

Tax Returns Due

February 28

Inventory is exempt

Personal

Tax Bills Due

April 10

2nd Half Installment - become delinquent on May 10th.

Real

Tax Bills Due

April 10

2nd Half Installment - become delinquent on May 10th.

Personal

Tax Bills Issued

November 1

 

Personal

Tax Bills Due

November 10

1st Half Installment or full payment - become delinquent on Dec 10th.

Real

Tax Bills Due

November 10

1st Half Installment or full payment - become delinquent on Dec 10th.

Real

Appeal Deadline

January - June

30 days after notices are mailed.

Real

Valuation Notices Issued

January - May

 

Personal

Appeal Deadline

March - June

30 days after notices are issued.

Personal

Valuation Notices Issued

March - June

 

Real

Tax Bills Issued

November

 

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New York

Type