National Tax Calendar
If you have any questions regarding filing deadlines feel free to contact our office directly.
STATE/LOCALE NAME | ||||
TYPE |
EVENT |
EVENT DATE | COMMENT | |
Alabama | ||||
RE | Appeal Deadline | Jan – Dec | Varies, 10 days after value notice | |
PP | Assessment Date | Oct 1 | ||
RE | Assessment Date | Oct 1 | ||
RE | Tax Bills Due | Dec 31 | ||
PP | Tax Bills Due | Dec 31 | ||
PP | Tax Returns Due | Dec 31 | Inventory exempt | |
Alaska | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Jan – Apr | ||
PP | Tax Returns Due | Jan – Apr | ||
Alaska, Anchorage | ||||
RE | Value Notices Issued | Jan 15-Mar 31 | ||
RE | Appeal Deadline | Feb | 30 days after value notices issued | |
PP | Tax Returns Due | Apr 20 | ||
RE | Tax Bills Issued | May 15 | ||
PP | Value Notices Issued | June 1 | ||
PP | Appeal Deadline | June | 30 days after value notices issued | |
RE | Tax Bills Due | June 15 | 1st half installment | |
PP | Tax Bills Issued | Aug 1 | ||
RE | Tax Bills Due | Aug 15 | 2nd half installment | |
PP | Tax Bills Due | Aug 31 | 1st half installment | |
PP | Tax Bills Due | Oct 31 | 2nd half installment | |
Arizona | ||||
RE | Value Notices Issued | Jan – Mar | Varies by jurisdiction | |
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | Varies by jurisdiction | |
RE | Appeal Deadline | Mar – May | 60 Days after notices no later May 31 | |
RE | Tax Bills Due | Mar 1 | 2nd half installment, delinquent May 1 |
|
PP | Tax Bills Due | Mar 1 | 2nd half installment, delinquent May 1 |
|
PP | Tax Returns Due | Apr 1 | Inventory exempt | |
RE | Tax Bills Issued | Sept | Supplementary valuation notice | |
PP | Tax Bills Due | Oct 1 | 1st half installment, delinquent Nov 1 |
|
RE | Tax Bills Due | Oct 1 | 1st half installment, delinquent Nov 1 |
|
Arkansas | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | Can assess new locations through May 15 |
|
PP | Tax Bills Issued | Mar 1 | ||
RE | Tax Bills Issued | Mar | ||
RE | Tax Bills Due | Apr 10 | 1st half Installment | |
PP | Tax Returns Due | May 31 | ||
PP | Value Notices Issued | June – July | ||
PP | Appeal Deadline | June 30 | Or 30 days after notices mailed | |
RE | Tax Bills Due | July 10 | 2nd half Installment | |
RE | Value Notices Issued | July | ||
RE | Appeal Deadline | Aug 16 | 3rd Monday in August | |
RE | Tax Bills Due | Oct 10 | 3rd installment | |
PP | Tax Bills Due | Oct 10 | ||
California | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Secured Tax Bills Due | Apr 10 | 2nd half installment | |
PP | Secured Tax Bills Due | Apr 10 | 2nd half installment (where it applies) | |
PP | Tax Returns Due | May 7 | ||
PP | Tax Bills Issued | June – Aug | Inventory exempt | |
RE | Value Notices Issued | June – Aug | ||
RE | Unsecured Tax Bills Due | Aug 31 | Aug. 31 or 60 days after issued if after 8/31 | |
PP | Unsecured Tax Bills Due | Aug 31 | Aug. 31 or 60 days after issued if after 8/31 | |
RE | Tax Bills Issued | Oct | ||
RE | Appeal Deadline | Nov 30 | For most counties, If value notices issued after August 1 | |
PP | Appeal Deadline | Nov 30 | For most counties, If value notices issued after August 1 | |
RE | Secured Tax Bills Due | Dec 10 | 1st half installment | |
PP | Secured Tax Bills Due | Dec 10 | 1st and sometimes 2nd half installment | |
California, Alameda | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Inyo | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Kings | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Monterey | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Orange | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Placer | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, San Francisco | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, San Luis Obispo | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Santa Clara | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Sierra | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Sutter | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
California, Ventura | ||||
RE | Appeal Deadline | Sept 15 | County decides early or late deadline in mid-late April | |
PP | Appeal Deadline | Sept 15 | ||
Colorado | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Bills Issued | Jan 1 | ||
RE | Tax Bills Issued | Jan 1 | ||
RE | Tax Bills Due | Feb 28 | 1st half installment | |
PP | Tax Bills Due | Feb 28 | 1st half installment | |
PP | Tax Returns Due | Apr 15 | Inventory exempt | |
RE | Tax Bills Due | Apr 30 | Full amount | |
PP | Tax Bills Due | Apr 30 | Full amount | |
RE | Value Notices Issued | May 1 | ||
RE | Appeal Deadline | June 1 | ||
RE | Tax Bills Due | June 15 | 2nd half installment | |
PP | Tax Bills Due | June 15 | 2nd half installment | |
PP | Appeal Deadline | June 30 | ||
Connecticut | ||||
RE | Value Notices Issued | Jan | Assessment increase notice mailed by Feb 1 | |
PP | Value Notices Issued | Jan | Assessment increase notice mailed by Feb 1 | |
RE | Tax Bills Due | Feb 1 | 2nd half installment | |
PP | Tax Bills Due | Feb 1 | 2nd half installment | |
RE | Appeal Deadline | Feb 20 | Town can ask for extension until Mar 20 | |
RE | Tax Returns Due | June 1 | I&E return due if requested; 10% penalty for late filing | |
RE | Tax Bills Issued | July | ||
PP | Tax Bills Issued | July | ||
RE | Tax Bills Due | Aug 1 | 1st half installment | |
PP | Tax Bills Due | Aug 1 | 1st half installment (some due in 1 installment) | |
PP | Assessment Date | Oct 1 | ||
RE | Assessment Date | Oct 1 | ||
PP | Tax Returns Due | Nov 1 | Inventory exempt; 20% penalty for late filing | |
Delaware | ||||
RE | Tax Bills Due | Sept 30 | ||
Delaware, Kent County | ||||
RE | Assessment Date | Jan 1 | Value Notices not issued yearly unless changed | |
RE | Appeal Deadline | Jan 1 | ||
Delaware, New Castle County | ||||
RE | Appeal Deadline | Mar 15 | ||
RE | Assessment Date | July 1 | ||
Delaware, Sussex County | ||||
RE | Appeal Deadline | Mar 1 | ||
RE | Assessment Date | May 1 | Value Notices not issued yearly unless changed | |
Florida | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Tax Bills Due | Jan 31 | Deadline for 2% discount | |
PP | Tax Bills Due | Jan 31 | Deadline for 2% discount | |
PP | Tax Bills Due | Feb 28 | Deadline for 1% discount | |
RE | Tax Bills Due | Feb 28 | Deadline for 1% discount | |
RE | Tax Bills Due | Mar 31 | Gross tax amount | |
PP | Tax Bills Due | Mar 31 | Gross tax amount | |
PP | Tax Returns Due | Apr 1 | Inventory & software exempt | |
RE | Value Notices Issued | Aug | Dates may vary by County | |
RE | Appeal Deadline | Sept | 25 Days from date of value notices issued | |
RE | Tax Bills Issued | Nov 1 | ||
PP | Tax Bills Issued | Nov 1 | ||
RE | Tax Bills Due | Nov 30 | Deadline for 4% discount | |
PP | Tax Bills Due | Nov 30 | Deadline for 4% discount | |
RE | Tax Bills Due | Dec 31 | Deadline for 3% discount | |
PP | Tax Bills Due | Dec 31 | Deadline for 3% discount | |
Georgia | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Mar – Apr | Varies by Jurisdiction | |
RE | Value Notices Issued | May – Aug | ||
RE | Tax Bills Due | May – Dec | Varies by Jurisdiction | |
PP | Tax Bills Due | May – Dec | Varies by Jurisdiction | |
RE | Appeal Deadline | June – Aug | 21 – 45 days after notice mailed | |
Georgia, Fulton County | ||||
RE | Tax Bills Due | Oct 15 | Due 30 – 60 days after issued. Atlanta City tax bills due Aug. 15 | |
PP | Tax Bills Due | Oct 15 | Atlanta City tax bills due Aug. 15 | |
Hawaii | ||||
RE | Tax Bills Due | Feb 20 | 2nd half installment | |
RE | Value Notices Issued | Mar 1-28 | ||
RE | Appeal Deadline | Apr 9 | ||
RE | Tax Bills Due | Aug 20 | 1st half installment | |
RE | Assessment Date | Oct 1 | ||
Hawaii, Honolulu City & County | ||||
RE | Appeal Deadline | Jan 15 | ||
RE | Tax Bills Due | Feb 20 | 2nd half installment | |
RE | Tax Bills Due | Aug 20 | 1st half installment | |
RE | Assessment Date | Oct 1 | ||
RE | Value Notices Issued | Dec 15 | ||
Idaho | ||||
PP | Assessment Date | Jan 1 | Can assess new locations anytime during year | |
RE | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Mar 15 | Inventory exempt | |
RE | Value Notices Issued | May | ||
RE | Tax Bills Due | June 20 | 2nd half installment | |
PP | Tax Bills Due | June 20 | 2nd half installment following year | |
RE | Appeal Deadline | June 28 | 4th Monday in June | |
RE | Tax Bills Due | Dec 20 | 1st half installment | |
PP | Tax Bills Due | Dec 20 | 1st half installment | |
Illinois | ||||
RE | Assessment Date | Jan 1 | ||
RE | Tax Bills Due | June, Sept | Date may vary by county | |
RE | Appeal Deadline | Sept 10 | Or 30 days after notice issued | |
Illinois, Cook County | ||||
RE | Tax Bills Due | Mar 1 | 1st half installment | |
RE | Appeal Deadline | May – Dec | ||
RE | Tax Bills Due | Sept – Dec | 2nd half installment | |
Indiana | ||||
RE | Assessment Date | Mar 1 | ||
PP | Assessment Date | Mar 1 | ||
RE | Tax Bills Issued | Apr | ||
PP | Tax Bills Issued | Apr | ||
PP | Appeal Deadline | May 10 | Or 45 days after notice issued | |
RE | Appeal Deadline | May 10 | Dates vary, plan for 45 days after value notice or tax bill issued | |
PP | Tax Bills Due | May 10 | 1st half installment | |
RE | Tax Bills Due | May 10 | 1st half installment | |
PP | Tax Returns Due | May 15 | Inventory exempt | |
RE | Tax Bills Due | Nov 10 | 2nd half installment | |
PP | Tax Bills Due | Nov 10 | 2nd half installment | |
Iowa | ||||
RE | Assessment Date | Jan 1 | ||
RE | Tax Bills Due | Mar 31 | 2nd half installment | |
RE | Value Notices Issued | Apr 1-15 | ||
RE | Appeal Deadline | May 5 | ||
RE | Tax Bills Issued | Aug 15 | ||
RE | Tax Bills Due | Sept 30 | 1st half installment | |
Kansas | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb – Mar | ||
PP | Tax Returns Due | Mar 15 | Inventory exempt | |
RE | Appeal Deadline | Mar 31 | Equalization Appeal Option | |
PP | Value Notices Issued | May 1 | ||
PP | Tax Bills Due | May 10 | 2nd half installment (most counties) | |
RE | Tax Bills Due | May 10 | 2nd half installment (most counties) | |
PP | Appeal Deadline | May 15 | Or 15 days after notices are mailed | |
RE | Tax Bills Issued | Nov | ||
PP | Tax Bills Issued | Nov 1 | ||
RE | Tax Bills Due | Dec 20 | 1st half installment | |
PP | Tax Bills Due | Dec 20 | 1st half installment | |
RE | Appeal Deadline | Dec 20 | Payment under Protest Option | |
Kentucky | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Apr | ||
PP | Tax Returns Due | May 15 | ||
RE | Appeal Deadline | May 17 | 3rd Monday of May | |
PP | Tax Bills Issued | Oct | ||
RE | Tax Bills Issued | Oct | ||
RE | Tax Bills Due | Dec 31 | ||
PP | Tax Bills Due | Dec 31 | Begin end of Oct, majority due 12/31 | |
Louisiana | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Feb 20-Apr 1 | Varies by jurisdiction | |
RE | Appeal Deadline | Aug – Sept | 15 days from “Book Opening” date | |
RE | Value Notices Issued | Aug – Sept | Books open for public inspection | |
RE | Tax Bills Issued | Nov | ||
PP | Tax Bills Issued | Nov | ||
RE | Tax Bills Due | Dec 31 | ||
PP | Tax Bills Due | Dec 31 | ||
Louisiana, New Orleans City | ||||
PP | Assessment Date | Aug 1 | ||
RE | Assessment Date | Aug 1 | ||
RE | Appeal Deadline | Aug 15 | ||
Maine | ||||
PP | Assessment Date | Apr 1 | ||
RE | Assessment Date | Apr 1 | ||
PP | Tax Returns Due | Apr 1 | Inventory exempt | |
RE | Value Notices Issued | July | ||
RE | Tax Bills Issued | July – Aug | ||
PP | Tax Bills Issued | July – Aug | ||
RE | Tax Bills Due | Aug 1 | ||
PP | Tax Bills Due | Aug 1 | ||
RE | Appeal Deadline | Dec – Feb | 185 days after date of commitment | |
Maryland | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Appeal Deadline | Feb | In cycle appeals: only 45 days after notice issued | |
PP | Tax Returns Due | Apr 15 | ||
RE | Tax Bills Issued | July – Aug | ||
PP | Tax Bills Issued | July | ||
RE | Tax Bills Due | Sept 30 | ||
PP | Tax Bills Due | Sept 30 | ||
RE | Value Notices Issued | Dec | New Triennial in-cycle assessment only | |
RE | Appeal Deadline | Dec 31 | Out of cycle appeals only | |
Massachusetts | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
RE | Appeal Deadline | Feb 1 | Towns with quarterly payment schedule | |
PP | Tax Bills Due | Feb 1 | 3rd Quarter installment | |
RE | Tax Bills Due | Feb 1 | 3rd Quarter installment | |
PP | Tax Returns Due | Mar 1 | ||
PP | Tax Bills Due | May 1 | 4th Quarter & 2nd half installment | |
RE | Tax Bills Due | May 1 | 4th Quarter & 2nd half installment | |
RE | Tax Bills Due | Aug 1 | 1st Quarter installment | |
PP | Tax Bills Due | Aug 1 | 1st Quarter installment | |
RE | Appeal Deadline | Oct – Dec | Towns with semi-annual payment schedule | |
PP | Tax Bills Due | Nov 1 | 2nd Quarter & 1st half installment | |
RE | Tax Bills Due | Nov 1 | 2nd Quarter & 1st half installment | |
RE | Tax Bills Issued | Dec 31 | Actual tax bills for quarterly towns | |
PP | Tax Bills Issued | Dec 31 | Actual tax bills for quarterly towns | |
Michigan | ||||
PP | Tax Returns Due | Feb 20 | Inventory exempt | |
PP | Tax Bills Due | Dec – Mar | Winter bills due | |
RE | Tax Bills Due | Dec – Mar | Winter bills due | |
RE | Appeal Deadline | Feb – Mar | Dates vary by jurisdiction | |
PP | Appeal Deadline | Mar 8 | 2nd Monday in March | |
RE | Appeal Deadline | May 31 | Michigan Tax Tribunal appeals | |
PP | Appeal Deadline | May 31 | Michigan Tax Tribunal appeals | |
PP | Tax Bills Due | July – Sept | Summer bills due | |
RE | Tax Bills Due | July – Sept | Summer bills due | |
RE | Assessment Date | Dec 31 | ||
PP | Assessment Date | Dec 31 | ||
Michigan, Detroit | ||||
RE | Appeal Deadline | Feb 1 | Assessor review | |
Michigan, Grand Rapids | ||||
RE | Appeal Deadline | Feb 1 | Assessor review | |
Minnesota | ||||
RE | Assessment Date | Jan 2 | ||
RE | Appeal Deadline | Apr 30 | In the year following the assessment date | |
RE | Tax Bills Due | May 15 | 1st half installment, based on prior-year EMV | |
RE | Tax Bills Due | Oct 15 | 2nd half installment, based on prior-year EMV | |
Mississippi | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Tax Bills Due | Jan 31 | ||
PP | Tax Bills Due | Jan 31 | ||
PP | Tax Returns Due | Apr 1 | ||
RE | Tax Returns Due | Apr 1 | Income Statements for LIHTC Properties ONLY | |
RE | Value Notices Issued | June – July | ||
RE | Appeal Deadline | Aug 2 | 1st Monday in Aug. Appeal to County Board | |
PP | Tax Bills Issued | Dec | ||
RE | Tax Bills Issued | Dec | ||
Missouri | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Mar 1 | Inventory exempt | |
RE | Value Notices Issued | Apr – June | Must be sent by June 15 | |
PP | Value Notices Issued | May 1 | Only if value is different from what was rendered | |
RE | Appeal Deadline | June 21 | 3rd Monday of June for 1st class counties | |
PP | Appeal Deadline | June 21 | 3rd Monday of June or 30 days after notice | |
RE | Appeal Deadline | Jul 12 | 2nd Monday of July for non-1st class counties | |
RE | Tax Bills Issued | Nov | ||
PP | Tax Bills Issued | Nov 1 | ||
PP | Tax Bills Due | Dec 31 | ||
RE | Tax Bills Due | Dec 31 | ||
Missouri, City of St. Louis | ||||
PP | Tax Returns Due | Apr 1 | Inventory exempt, Return due date can be extended 30 days | |
RE | Appeal Deadline | July 12 | 2nd Monday in July | |
Montana | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Jan 31 | Inventory exempt | |
RE | Tax Bills Due | May 31 | 2nd half due for real estate only | |
RE | Appeal Deadline | June 7 | 1st Monday in June | |
PP | Appeal Deadline | July | ||
PP | Tax Bills Due | Aug 31 | Personal Property bills only | |
RE | Tax Bills Due | Nov 30 | 1st half due for real estate only | |
Nebraska | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Bills Due | Apr 30 | 1st half installment | |
RE | Tax Bills Due | Apr 30 | 1st half due for real estate only | |
PP | Tax Returns Due | May 1 | Inventory exempt | |
RE | Value Notices Issued | May | ||
RE | Appeal Deadline | June 30 | ||
PP | Appeal Deadline | June 30 | Date varies –Â 15 days after notices mailed | |
PP | Tax Bills Due | Aug 31 | 2nd half installment | |
RE | Tax Bills Due | Aug 31 | 2nd half due for real estate only | |
Nebraska – Douglas, Lancaster, Sarpy | ||||
RE | Tax Bills Due | Mar 31 | 1st half installment | |
PP | Tax Bills Due | Mar 31 | 1st half installment | |
PP | Tax Bills Due | July 31 | 2nd half installment | |
RE | Tax Bills Due | July 31 | 2nd half installment | |
Nevada | ||||
RE | Tax Bills Due | Jan 4 | 3rd installment due 1st Monday in January | |
RE | Appeal Deadline | Jan 15 | ||
RE | Tax Bills Due | Mar 1 | 4th installment due 1st Monday in March | |
RE | Assessment Date | July 1 | ||
PP | Assessment Date | July 1 | ||
RE | Tax Bills Issued | July 15 | ||
PP | Tax Bills Issued | July 15 | Varies | |
PP | Tax Returns Due | July 31 | Inventory exempt | |
PP | Tax Bills Due | Aug 16 | Or 30 days after notices are mailed – Varies by county | |
RE | Tax Bills Due | Aug 16 | 1st installment due 3rd Monday in August | |
RE | Tax Bills Due | Oct 4 | 2nd installment due 1st Monday in October | |
RE | Value Notices Issued | Nov – Dec | ||
New Hampshire | ||||
RE | Appeal Deadline | Mar 1 | Some jurisdictions require owners sign appeals | |
RE | Assessment Date | Apr 1 | Real Estate only | |
RE | Tax Bills Due | July 1 | 1st half installment, preliminary bill | |
RE | Tax Bills Issued | Nov | ||
RE | Tax Bills Due | Dec 1 | 2nd half installment, actual bill | |
New Jersey | ||||
RE | Tax Bills Due | Feb 1 | Quarterly installment | |
RE | Appeal Deadline | Apr 1 | ||
RE | Tax Bills Due | May 1 | Quarterly Installment | |
RE | Tax Bills Issued | July | ||
RE | Tax Bills Due | Aug 1 | Quarterly Installment | |
RE | Assessment Date | Oct 1 | ||
RE | Tax Bills Due | Nov 1 | Quarterly Installment | |
New Mexico | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Jan – May | ||
RE | Appeal Deadline | Jan – June | Or 30 days after notices are mailed | |
PP | Tax Returns Due | Feb 28 | Inventory exempt | |
PP | Appeal Deadline | Mar – June | 30 days after notices are issued | |
PP | Value Notices Issued | Mar – June | ||
RE | Tax Bills Due | May 10 | 2nd half installment | |
PP | Tax Bills Due | May 10 | 2nd half installment | |
RE | Tax Bills Issued | Nov | ||
PP | Tax Bills Issued | Nov 1 | ||
PP | Tax Bills Due | Dec 10 | 1st half installment or payment in full | |
RE | Tax Bills Due | Dec 10 | 1st half installment or payment in full | |
New York, Buffalo | ||||
RE | Appeal Deadline | Dec 31 | ||
New York, New York City | ||||
RE | Tax Bills Due | Jan 1 | 2nd half installment | |
RE | Assessment Date | Jan 5 | ||
RE | Appeal Deadline | Mar 1 | ||
RE | Tax Bills Issued | June 1 | ||
RE | Tax Bills Due | July 1 | 1st half installment | |
RE | Tax Returns Due | Sept 1 | Financial rendition filing deadline | |
RE | Appeal Deadline | Oct 24 | Petitions of Protective Writs | |
New York, Nassau County | ||||
RE | Appeal Deadline | Jan – Mar | Most deadlines in Feb, varies by city/village | |
New York, Suffolk County | ||||
RE | Appeal Deadline | Feb | Most deadlines in Feb, some in May/Nov, varies by city/village | |
New York, Westchester County | ||||
RE | Appeal Deadline | Feb 19, June 17 |
Most deadlines in Feb and June, varies by city/village | |
New York, White Plains | ||||
RE | Appeal Deadline | Jan 21 | ||
New York, Yonkers | ||||
RE | Appeal Deadline | Nov | ||
North Carolina | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Jan 31 | Inventory exempt | |
RE | Appeal Deadline | Apr 4 | Or 30 days after mailing of value notice | |
PP | Tax Bills Due | Sept 1 | But not delinquent until 1/6 of following year | |
RE | Tax Bills Due | Sept 1 | But not delinquent until 1/6 of following year | |
North Carolina, Forsyth County | ||||
RE | Appeal Deadline | June 30 | ||
North Carolina, Mecklenburg County | ||||
RE | Appeal Deadline | May 15 | ||
North Dakota | ||||
RE | Assessment Date | Feb 1 | ||
RE | Value Notices Issued | Mar | ||
RE | Tax Bills Due | Mar 1 | 1st half installment | |
RE | Appeal Deadline | Mar – Apr | ||
RE | Tax Bills Due | Oct 15 | 2nd half installment | |
Ohio | ||||
RE | Assessment Date | Jan 1 | ||
RE | Tax Bills Issued | Jan – Feb | ||
RE | Tax Bills Due | Jan – Mar | 1st half installment | |
RE | Appeal Deadline | Mar 31 | ||
RE | Tax Bills Due | June – Aug | 2nd half installment | |
Oklahoma | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb – Apr | ||
PP | Tax Returns Due | Mar 15 | ||
RE | Tax Bills Due | Mar 31 | 2nd half installment | |
PP | Tax Bills Due | Mar 31 | 2nd half installment | |
PP | Appeal Deadline | Apr – June | 20 days after notices are issued | |
PP | Value Notices Issued | Apr – June | ||
RE | Appeal Deadline | May 1 | Or 20 days after notices mailed | |
PP | Tax Bills Issued | Nov 1 | ||
RE | Tax Bills Issued | Nov – Dec | ||
PP | Tax Bills Due | Dec 31 | 1st half installment | |
RE | Tax Bills Due | Dec 31 | 1st half installment | |
Oregon | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
PP | Tax Bills Due | Feb 15 | 2nd installment – discount if remainder paid | |
RE | Tax Bills Due | Feb 15 | 2nd installment – discount if remainder paid | |
PP | Tax Returns Due | Mar 1 | Inventory exempt | |
PP | Tax Bills Due | May 15 | 3rd installment | |
RE | Tax Bills Due | May 15 | 3rd installment | |
RE | Value Notices Issued | Oct 15-25 | ||
RE | Tax Bills Issued | Oct 15-25 | ||
PP | Tax Bills Issued | Oct 15-25 | ||
RE | Tax Bills Due | Nov 15 | 1st installment – Discount if paid in full | |
PP | Tax Bills Due | Nov 15 | 1st installment – Discount if paid in full | |
RE | Appeal Deadline | Dec 31 | ||
PP | Appeal Deadline | Dec 31 | ||
Pennsylvania | ||||
RE | Appeal Deadline | Aug 1 | For most 3rd class counties | |
RE | Appeal Deadline | Sept 1 | For most counties | |
Pennsylvania Municipalities | ||||
RE | Tax Bills Issued | Jan – Mar | ||
RE | Tax Bills Due | Feb – Apr | 2% discount available | |
Pennsylvania School Districts | ||||
RE | Tax Bills Issued | July – Aug | ||
RE | Tax Bills Due | Oct – Nov | 2% discount available | |
Pennsylvania, Philadelphia | ||||
RE | Assessment Date | Jan 1 | ||
RE | Tax Bills Due | Feb 28 | Deadline for 1% discount | |
RE | Tax Bills Due | Mar 31 | Gross tax amount | |
RE | Appeal Deadline | Oct 4 | 1st Monday of Oct | |
Pennsylvania, Pittsburgh | ||||
RE | Tax Bills Issued | Jan 15 | ||
RE | Value Notices Issued | Jan 31 | ||
RE | Tax Bills Due | Feb 28 | City and School only. 2% disc. to 2/10 | |
RE | Appeal Deadline | Mar 31 | ||
RE | Tax Bills Due | Apr 30 | Alleghany County bills only. 2% disc. to 3/31 | |
Rhode Island | ||||
RE | Tax Returns Due | Jan 31 | List of Accounts due to Assessor. Extensions avail. to Mar 15 | |
PP | Tax Returns Due | Jan 31 | ||
RE | Value Notices Issued | July | ||
RE | Tax Bills Due | Aug 1 | ||
PP | Tax Bills Due | Aug 1 | ||
RE | Appeal Deadline | Oct – Dec | Varies by town | |
PP | Assessment Date | Dec 31 | ||
RE | Assessment Date | Dec 31 | ||
South Carolina | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | Or fiscal close date | |
PP | Tax Bills Due | Jan 15 | Due January of following year | |
RE | Tax Bills Due | Jan 15 | ||
RE | Appeal Deadline | Jan 14 | 90 days to appeal after notice issued | |
PP | Tax Returns Due | Apr 30 | Or 120 days from fiscal close date — Inventory exempt | |
RE | Value Notices Issued | June – July | Varies by jurisdiction | |
South Dakota | ||||
RE | Value Notices Issued | Mar 1 | ||
RE | Appeal Deadline | Mar 11 | Thursday before 3rd Monday | |
RE | Tax Bills Due | Apr 30 | 1st half installment | |
RE | Tax Bills Due | Oct 31 | 2nd half installment | |
RE | Assessment Date | Nov 1 | ||
Tennessee | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Bills Due | Feb 28 | ||
RE | Tax Bills Due | Feb 28 | ||
PP | Tax Returns Due | Mar 1 | Inventory exempt | |
RE | Value Notices Issued | Apr – May | ||
RE | Appeal Deadline | June | Deadline varies, 45 days after notices issued | |
PP | Tax Bills Issued | Oct | ||
RE | Tax Bills Issued | Oct | ||
Texas | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Bills Due | Jan 31 | Gross tax bills | |
RE | Tax Bills Due | Jan 31 | Gross tax bills | |
RE | Value Notices Issued | Apr – May | ||
PP | Tax Returns Due | Apr 15 | Can request 30 day extension | |
RE | Appeal Deadline | May 31 | Or 30 days after mailing notice | |
PP | Appeal Deadline | May – June | 30 days after notices are issued | |
PP | Value Notices Issued | May – June | ||
RE | Tax Bills Issued | Oct – Nov | ||
Utah | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
PP | Tax Returns Due | Feb – Apr | Inventory exempt | |
RE | Value Notices Issued | July | ||
RE | Appeal Deadline | Sept | Varies by county | |
PP | Tax Bills Due | Nov 30 | Partial payment may be made throughout year | |
RE | Tax Bills Due | Nov 30 | Partial payment may be made throughout year | |
Vermont | ||||
PP | Assessment Date | Apr 1 | ||
RE | Assessment Date | Apr 1 | ||
PP | Tax Returns Due | Apr 20 | ||
RE | Appeal Deadline | May – June | Varies by local jurisdiction | |
RE | Tax Bills Due | June – Aug | ||
PP | Tax Bills Due | June – Aug | ||
Virginia | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 or July 1 |
Varies by jurisdiction | |
PP | Tax Returns Due | Jan 31 – Aug 1 | Varies local option | |
RE | Appeal Deadline | Jan – Dec | Varies by jurisdiction | |
Virginia, Alexandria City | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb | ||
RE | Appeal Deadline | Apr 1 | Administrative appeal | |
RE | Tax Returns Due | May 1 | I&E filing deadline | |
RE | Tax Bills Due | June 15 | 1st half installment | |
RE | Appeal Deadline | July 1 | Board of Equalization | |
RE | Tax Bills Due | Nov 15 | 2nd half installment | |
Virginia, Arlington County | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Jan | ||
RE | Appeal Deadline | Mar 1 | Administrative appeal | |
RE | Appeal Deadline | Apr 15 | Board of Equalization | |
RE | Tax Bills Due | June 15 | 1st half installment | |
RE | Tax Bills Due | Oct 5 | 2nd half installment | |
Virginia, Chesterfield County | ||||
RE | Value Notices Issued | Jan | ||
RE | Assessment Date | Jan 1 | ||
RE | Appeal Deadline | Mar 15 | Administrative appeal | |
RE | Appeal Deadline | Apr 15 | Board of Equalization | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, City of Richmond | ||||
RE | Value Notices Issued | Jan | ||
RE | Assessment Date | Jan 1 | ||
RE | Appeal Deadline | Feb – Mar | Administrative appeal; 30 days after value notices issued | |
RE | Tax Bills Due | June 15 | ||
RE | Appeal Deadline | Jun 30 | Board of Equalization | |
Virginia, Fairfax City | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Mar | ||
RE | Appeal Deadline | Mar – Apr | Administrative appeal; 30 days after value notices issued | |
RE | Appeal Deadline | May – June | Board of Equalization; 30 days after Administrative appeal decision | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Tax Returns Due | Aug | I&E filing deadline | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, Fairfax County | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb – Mar | ||
RE | Appeal Deadline | Apr | Administrative appeal | |
RE | Appeal Deadline | June 1 | Board of Equalization | |
RE | Tax Bills Due | July 28 | 1st half installment | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, Henrico County | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb | ||
RE | Appeal Deadline | Apr 1 | Administrative appeal | |
RE | Appeal Deadline | Apr | Board of Equalization; 7 days after Administrative appeal decision | |
RE | Tax Returns Due | May – June | I&E filing deadline; due 3 weeks from date of request | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, Loudoun County | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb | ||
RE | Appeal Deadline | Mar | Administrative appeal | |
RE | Tax Returns Due | June | I&E filing deadline | |
RE | Appeal Deadline | June 1 | Board of Equalization | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, Newport News City | ||||
RE | Assessment Date | Jan 1 | Assessment effective July 1 | |
RE | Appeal Deadline | May | Administrative appeal | |
RE | Appeal Deadline | May – June | Board of Equalization | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Value Notices Issued | July 1 | ||
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, Norfolk City | ||||
RE | Assessment Date | Jan 1 | Assessment effective July 1 | |
RE | Tax Returns Due | Feb 15 | I&E filing deadline; request mailed in Dec | |
RE | Tax Bills Due | Mar 31 | 3rd installment | |
RE | Appeal Deadline | May | Administrative appeal | |
RE | Appeal Deadline | June | Board of Equalization | |
RE | Tax Bills Due | June 5 | 4th installment | |
RE | Tax Bills Due | Sept 30 | 1st installment | |
RE | Tax Bills Due | Dec 5 | 2nd installment | |
Virginia, Prince William County | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Mar | ||
RE | Appeal Deadline | July 1 | Administrative appeal | |
RE | Tax Bills Due | July 15 | 1st half installment | |
RE | Appeal Deadline | Aug 1 | Board of Equalization | |
RE | Tax Bills Due | Dec 1 | 2nd half installment | |
Virginia, Roanoke City | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Jan 1 | Effective July 1 | |
RE | Appeal Deadline | Feb | 30 days after notices issued | |
RE | Appeal Deadline | Mar – Apr | Board of Equalization | |
RE | Tax Bills Due | Apr 5 | 1st half installment | |
RE | Tax Bills Due | Oct 5 | 2nd half installment | |
Virginia, Roanoke County | ||||
RE | Assessment Date | Jan 1 | ||
RE | Appeal Deadline | Jan | Administrative appeal; due by end of Jan | |
RE | Appeal Deadline | Feb – Nov | Board of Equalization | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Virginia, Spotsylvania County | ||||
RE | Assessment Date | Jan 1 | 2-year cycles | |
RE | Value Notices Issued | Feb 1 | Every even year | |
RE | Appeal Deadline | Feb – Mar | Administrative appeal; 21 days after notices issued | |
RE | Appeal Deadline | Mar – Apr | Board of Equalization | |
RE | Tax Bills Due | June 5 | 1st half installment | |
RE | Tax Bills Due | Dec 5 | 2nd half installment | |
Washington | ||||
RE | Assessment Date | Jan 1 | ||
PP | Assessment Date | Jan 1 | ||
RE | Tax Bills Issued | Feb 14 | ||
PP | Tax Bills Issued | Feb 14 | ||
PP | Tax Bills Due | Apr 30 | 1st half installment | |
RE | Tax Bills Due | Apr 30 | 1st half installment | |
PP | Tax Returns Due | Apr 30 | Inventory exempt | |
PP | Value Notices Issued | May – Nov | Varies by jurisdiction | |
RE | Value Notices Issued | May – Nov | Varies by jurisdiction | |
RE | Appeal Deadline | July 1 | 30-60 days after notice | |
PP | Appeal Deadline | July 1 | 30 days after notice | |
PP | Tax Bills Due | Oct 31 | 2nd half installment | |
RE | Tax Bills Due | Oct 31 | 2nd half installment | |
Washington D. C. | ||||
RE | Assessment Date | Jan 1 | ||
RE | Value Notices Issued | Feb | No later than March 1 | |
RE | Tax Bills Due | Mar 31 | 1st half installment | |
RE | Appeal Deadline | Apr 1 | Administrative appeal | |
RE | Tax Returns Due | Apr 1 | Required RE Income & Expense filing | |
PP | Assessment Date | July 1 | Personal property only | |
PP | Tax Bills Due | July 31 | Tax payment due with return | |
PP | Tax Returns Due | July 31 | Inventory exempt | |
RE | Tax Bills Due | Sept 15 | 2nd half installment | |
RE | Appeal Deadline | Sept 30 | Board of Real Property Assessments & Appeals, 45 days after Admin. Appeal Notice issued | |
West Virginia | ||||
RE | Appeal Deadline | Feb | Varies by jurisdiction | |
RE | Tax Bills Due | Mar 1 | 2nd half installment | |
RE | Value Notices Issued | July – Jan | Varies by jurisdiction | |
PP | Assessment Date | July 1 | ||
RE | Assessment Date | July 1 | Varies by jurisdiction | |
PP | Tax Returns Due | Sept 30 | ||
RE | Tax Bills Due | Oct 1 | 1st half installment | |
PP | Tax Bills Due | Oct 1 | ||
Wisconsin | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Jan 1 | ||
RE | Tax Bills Due | Jan 31 | ||
PP | Tax Bills Due | Jan 31 | ||
PP | Tax Returns Due | Mar 1 | Inventory exempt | |
RE | Appeal Deadline | May – Oct | Depending on Location | |
PP | Tax Bills Issued | Dec 1 | ||
RE | Tax Bills Issued | Dec 1 | ||
Wisconsin, Madison | ||||
RE | Appeal Deadline | Apr 30 | Last Friday of April | |
Wisconsin, Milwaukee | ||||
RE | Appeal Deadline | May 17 | 3rd Monday of May | |
Wyoming | ||||
PP | Assessment Date | Jan 1 | ||
RE | Assessment Date | Feb 1 | ||
PP | Tax Returns Due | Mar 1 | Inventory exempt | |
RE | Value Notices Issued | Apr | Varies by county | |
PP | Tax Bills Due | May 10 | 2nd half installment | |
RE | Tax Bills Due | May 10 | 2nd half installment | |
RE | Appeal Deadline | June | 30 days after value notice mailed | |
RE | Tax Bills Due | Nov 10 | 1st half installment | |
PP | Tax Bills Due | Nov 10 | 1st half installment |