| January 1 |
Assessment date: ownership, assessments and tax maps for the
year are to be completed as of this date. |
| February 1 |
Personal Property Schedules and Mobile Home Forms should be
mailed by this date. |
| February 28 |
Last day to pay the preceding year’s taxes. Deadline to
apply for tax relief. |
| March 1 |
Delinquency date for the preceding year’s taxes. Taxpayer
may request reasonable cause hearing before the State Board of
Equalization (SBOE). This is the last day to initiate correction of error
for the preceding year’s taxes. Deadline for submission of Personal
Property Schedule. |
| March 1 |
Deadline to apply for greenbelt except in revaluation
counties. During reappraisal years, the applications should be received
before adjournment of the County Board of Equalization. Mobile Home Forms
should be returned by this date. Delinquent listing for the second
preceding year turned over for suit. |
| April 15 |
Deadline for data entry to the state CAAS system for
assessment rolls and change notices. |
| May |
Prior to May 20 the assessor must make the assessment
records available to the public. Notice shall be printed in a newspaper of
general circulation referencing the day that the County Board will convene
and the last day that appeals will be accepted. |
| May 20 |
Assessments should be complete and change notices mailed.
Deadline to apply for exemptions. |
| June 1 |
County Board of Equalization meets. |
| July |
Tax rate for the county should be set during July. |
| July 31 |
Deadline for data entry to the state CAAS system for tax
billing documents. |
| August 1 |
General deadline for appeals to the SBOE is August 1, or
within forty-five days of the date that the notice of the County Board
action was sent. |
| September 1 |
The last day to file an amended Personal Property Schedule,
back assessment or reassessment (unless fraud). The last day for new
construction to be complete for proration. |
| October 1 |
Current year’s taxes become due and payable on this date.
Record a copy of the tax maps with the registrar of deeds, certify to the
state by October 15. |
| December |
Counties on the state tax system should order Personal
Property Schedules during December. |
