| 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. |
