| 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. To
assess penalties for late
filing, assessors must
send a registered mail
15-day notice or a regular
mail 20-day notice. If no
letter is mailed, the
penalty deadline is 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
15 |
Last
day to file assessment
appeals on January 2
through June 30 transfers
with no assessment notice
to new purchaser |
| Nov
1 |
First
installment of secured
taxes due (delinquent
after 12/10) |
| Nov
15 |
Last
day to file assessment
appeals in some counties |
| Dec
10 |
First
installment of secured
taxes delinquent after
12/10, 5:00 p.m. |
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