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If the date for filing any correspondence, claim or remittance falls on a week-end or legal holiday, the date is extended to the next business day. When the last date for a filing falls on a day when the Assessor’s Office is closed, the time is extended to the next day the office is open for business.
This is not a complete listing of dates associated with property assessment.
It is an overview of important dates.
January
January 1 Assessment date for the next fiscal year
First business day in January begin accepting applications for special assessment, exemptions, deferrals for the next property tax year
February
February 15 due date for second property tax installment
March
March 15 deadline to timely file real property returns and business personal property returns with county assessor without penalty
March 15 deadline to timely file combined industrial, real and personal property returns with Department of Revenue without penalty
April
April 1 deadline to file for exemption as a:
April 15 due date to return Farm Income Questionnaire to Assessor
April 15 last day for senior or disabled citizen to file for deferral of taxes on homestead
May
May 15 due date for third-property tax installment
June
June 1 deadline to file business personal property returns with county assessor and avoid 25% penalty on the tax
June 30 (or 60 days after the destruction, whichever is later) deadline to file application for proration of taxes for property destroyed or damaged by fire or act of God during current fiscal year (July 1 of previous year thru June 30 of current year)
July
July 1 tax and fiscal year begins; lien date for property taxes
July 1 assessment date for damaged or destroyed property if application filed by August 1
July 15 Taxing districts file notice of tax levies with county assessor
August
August 1 deadline to file business personal property returns with county assessor and avoid 50% penalty on the tax
August 1 or 60 days after the destruction (whichever is later) is the last day to file application with the assessor for a July 1 assessment
August 1 to file claim for Active Duty Military Service Members exemption with assessor for the current or previous tax year
September
September 25 last day assessor may change values on the assessment roll
October
October 25 deadline for mailing of tax statements
Once taxpayer receives tax statement, may apply for a “Request for Review” from the Assessor’s Office or file an appeal with the Board of Property Tax Appeals with the County Clerk's Office for the current assessment year
November
November 15 due date for first-property tax installment.(3% discount applies if all three installments are paid in full by first installment deadline)
December
December (first Thursday) Last day to apply for a “Request for Review” with the Assessor’s Office
December 31 Last day to file petition to the Board of Property Tax Appeals with the County Clerk's Office
