| January 1 |
|
Lien Date - date for valuation, date taxes attach to property as a lien (was March 1 through 1996 for locally-assessed property) |
| January 1 |
|
Exempt entities; first day to file affidavit and claim for exemption (delinquent 5 p.m. on February 15) |
| January 1 |
|
Churches and Churches with schools; first day to file affidavit and claim for Church or Religious exemption (delinquent 5 p.m. on February 15) |
| January 1 |
|
Document vessel owners; first day to file affidavit for classification (delinquent 5 p.m. on February 1) |
| February 1 |
|
Second installment secured property taxes due (delinquent after 4/10) |
| February 15 |
|
Exempt entities, homeowners, other applicants for exemption; affidavits and claim forms due |
| February 15 |
|
Churches and churches with schools; affidavits and claim forms due |
| February 15 |
|
Owners of documented vessels, historical aircraft; affidavits and claim forms due |
| March 1 |
|
Taxes on unsecured roll due (delinquent date stated on tax bill) |
| March 1 |
|
Business property statements due (delinquent after May 7 or Assessor's date) |
| April 1 |
|
Earliest date assessors can set as due date for filing property statements. Penalties for late filing do no accrue until after May 7. |
| April 10 |
|
Property owners; second installment of secured property taxes become delinquent after 4/10, 5:00 p.m. |
| May 7 |
|
Business property statements due if requested or required (MUST FILE if own >$100,00 of property |
| May 31 |
|
Last day to amend property statements |
| July 2 - Sept 15 |
|
Assessment Appeals filing period for regular-period assessments. Most other assessments must be appealed 60 days after notice. |
| August 1 |
|
Last day for tax collectors to issue unsecured tax bills |
| August 31 |
|
Last day to pay unsecured tax bills |
| Sept 15 |
|
Last day to file assessment appeals in some counties |
| November 30 |
|
Last day to file assessment appeals on January 2 through June 30 transfers with no assessment notice to new purchaser |
| November 1 |
|
First installment of secured taxes due (delinquent after 12/10) |
| November 30 |
|
Last day to file assessment appeals in some counties |
| December 10 |
|
First installment of secured taxes delinquent after 12/10, 5:00 p.m. |
