Property Tax Calendars
The following calendar is a state by state for specific tax events.
Due to the nature of tax legislation, some dates may have changed or are not listed. We recommend you contact us for further verification.
Alabama
Real Estate
| Value Notices Issued | Jan – Dec | |
| Appeal Deadline | Jan – Dec | Varies, 30 days after value notice |
| Assessment Date | Oct 1 | |
| Tax Bills Due | Dec 31 |
Personal Property
| Value Notices Issued | Jan – Sept | Varies; Appeal deadline is 30 days after issue date |
| Assessment Date | Oct 1 | |
| Tax Returns Due | Dec 31 | Inventory exempt, supplies taxable |
| Tax Bills Due | Dec 31 |
Alaska
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jan – Apr | |
| Appeal Deadline | Jan – Apr | 30 days after value notices are issued |
| Tax Bills Issued | May 15 | |
| Tax Bills Due | Jun 15 | 1st half installment |
| Tax Bills Due | Aug 15 | 2nd half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jan – Apr | |
| Tax Returns Due | Jan – Apr | |
| Appeal Deadline | Apr – Jun | 30 days after value notices are issued |
| Tax Bills Issued | Aug 1 | |
| Tax Bills Due | Jun – Oct | Varies by jurisdiction |
Arizona
Real Estate
| Assessment Date | Jan 1 | Varies by jurisdiction |
| Value Notices Issued | Jan – Feb | Varies by jurisdiction |
| Tax Bills Due | Mar 1 | 2nd half installment, delinquent May 2 |
| Appeal Deadline | Mar – May | 60 days after notices, no later May 31 |
| Tax Bills Issued | Sep | Supplementary valuation notice |
| Tax Bills Due | Oct 1 | 1st half installment, delinquent Nov 1 |
Personal Property
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jan – Feb | Varies by jurisdiction |
| Tax Bills Due | Mar 1 | 2nd half installment, delinquent May 1 |
| Tax Returns Due | Apr 1 | Inventory exempt |
| Tax Bills Due | Oct 1 | 1st half installment, delinquent Nov 1 |
Arkansas
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Mar | |
| Tax Bills Due | Apr 10 | Pulaski County only-1st half installment |
| Tax Bills Due | Jul 10 | Pulaski County only-2nd half installment |
| Value Notices Issued | Jul | |
| Appeal Deadline | Aug 19 | 3rd Monday in August |
| Tax Bills Due | Oct 15 | Pulaski County only-3rd installment. All other Counties – payment due in full |
Personal Property
| Assessment Date | Jan 1 | Can assess new locations through May 15 |
| Tax Bills Issued | Mar 1 | |
| Tax Returns Due | May 31 | |
| Value Notices Issued | Jun – Jul | |
| Appeal Deadline | Jun 30 | Or 30 days after notices are issued |
| Tax Bills Due | Oct 15 |
California
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Apr 10 | Secured – 2nd half installment (where it applies) |
| Value Notices Issued | Jun – Aug | |
| Tax Bills Due | Aug 31 | Unsecured – Or 60 days after issued if after 8/31 |
| Tax Bills Issued | Oct | |
| Appeal Deadline | Dec 2 | For most counties, if value notices are issued after Aug 1 (Nov 30 falls on a Saturday) |
| Tax Bills Due | Dec 10 | Secured – 1st half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Apr 10 | Secured – 2nd half installment (where it applies) |
| Tax Returns Due | May 7 | |
| Tax Bills Issued | Jun – Aug | Inventory exempt |
| Tax Bills Due | Aug 31 | Unsecured – Or 60 days after issued if after 8/31 |
| Appeal Deadline | Dec 2 | For most counties, if value notices are issued after Aug 1 (Nov 30 falls on a Saturday) |
| Tax Bills Due | Dec 10 | Secured – 1st and sometimes 2nd half installment |
California, Alameda
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Alpine
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Inyo
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Kings
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Placer
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, San Francisco
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, San Luis Obispo
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Santa Clara
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Sierra
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
California, Ventura
Real Estate
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Personal Property
| Appeal Deadline | Sep 16 | County decides mid-late April on early or late deadline (Sep. 15 falls on a Sunday) |
Colorado
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Jan 1 | |
| Tax Bills Due | Feb 28 | 1st half installment |
| Tax Bills Due | Apr 30 | Full amount |
| Value Notices Issued | May 1 | |
| Appeal Deadline | Jun 1 | |
| Tax Bills Due | Jun 15 | 2nd half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Jan 1 | |
| Tax Bills Due | Feb 28 | 1st half installment |
| Tax Returns Due | Apr 15 | Inventory exempt |
| Tax Bills Due | Apr 30 | Full amount |
| Tax Bills Due | Jun 15 | 2nd half installment |
| Appeal Deadline | Jun 30 | Or 30 days from date notice was mailed or as indicated by appeal deadline on notice |
Connecticut
Real Estate
| Value Notices Issued | Oct – Jan | Assessment increase notices mailed by Feb 1 |
| Tax Bills Due | Feb 1 | 2nd half installment |
| Appeal Deadline | Feb 20 | Towns can ask for extension until March 20 |
| Tax Returns Due | Jun 1 | I&E return due, if requested; 10% penalty for late filing |
| Tax Bills Issued | Jul 1 | Beginning of fiscal year |
| Tax Bills Due | Aug 1 | 1st half installment |
| Assessment Date | Oct 1 | Assessment date for next fiscal year |
Personal Property
| Value Notices Issued | Jan | Assessment increase notices mailed by Feb 1 |
| Tax Bills Due | Feb 1 | 2nd half installment |
| Tax Bills Issued | Jul | |
| Tax Bills Due | Aug 1 | 1st half installment (some due in 1 installment) |
| Assessment Date | Oct 1 | |
| Tax Returns Due | Nov 1 | Inventory exempt; 25% penalty for late filing |
Delaware
Real Estate
| Tax Bills Due | Sept 30 |
Personal Property
| Assessment Date | Exempt |
Delaware, Castle County
Real Estate
| Appeal Deadline | Mar 14 | |
| Assessment Date | Jul 1 |
Personal Property
| Assessment Date | Exempt |
Delaware, Kent County
Real Estate
| Assessment Date | Jun 1 | Value Notices not issued yearly unless changed |
| Appeal Deadline | Jan 31 | Or 30 days from date of notice |
Personal Property
| Assessment Date | Exempt |
Delaware, Sussex County
Real Estate
| Appeal Deadline | Feb 13 | |
| Assessment Date | Apr 30 | Value Notices not issued yearly unless changed |
Personal Property
| Assessment Date | Exempt |
Florida
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | Deadline for 2% discount |
| Tax Bills Due | Feb 28 | Deadline for 1% discount |
| Tax Bills Due | Mar 31 | Gross tax amount, tax bills delinquent on April 1 |
| Value Notices Issued | Aug | Dates may vary by County |
| Appeal Deadline | Sep | 25 days after value notices are issued |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Nov 30 | Deadline for 4% discount |
| Tax Bills Due | Dec 31 | Deadline for 3% discount |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | Deadline for 2% discount |
| Tax Bills Due | Feb 28 | Deadline for 1% discount |
| Tax Bills Due | Mar 31 | Gross tax amount, tax bills delinquent on April 1 |
| Tax Returns Due | Apr 1 | Inventory & software exempt; 25K tax exemption |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Nov 30 | Deadline for 4% discount |
| Tax Bills Due | Dec 31 | Deadline for 3% discount |
Georgia
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Apr – Jul | |
| Appeal Deadline | Jun – Aug | 30-45 days after notice mailed |
| Tax Bills Due | May – Dec | Varies by jurisdiction |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Apr 1 | Freeport application due with return |
| Tax Bills Due | May – Dec | Varies by jurisdiction |
Georgia, Fulton County
Real Estate
| Tax Bills Due | Oct 15 | Due 30-60 days after issued. Atlanta tax bills due Aug 15. Due dates frequently are extended. |
Personal Property
| Tax Bills Due | Oct 15 | Atlanta City tax bills due Aug 15. Due dates frequently are extended. |
Hawaii
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 20 | 2nd half installment |
| Value Notices Issued | Mar 1 – 15 | |
| Appeal Deadline | Apr 9 | |
| Tax Bills Due | Aug 20 | 1st half installment |
Personal Property
| Assessment Date | Exempt |
Hawaii, Honolulu City & County
Real Estate
| Appeal Deadline | Jan 15 | |
| Tax Bills Due | Feb 20 | 2nd half installment |
| Tax Bills Due | Aug 20 | 1st half installment |
| Assessment Date | Oct 1 | |
| Value Notices Issued | Dec 15 |
Personal Property
| Assessment Date | Exempt |
Hawaii, Kauai
Real Estate
| Tax Bills Due | Feb 20 | 2nd half installment |
| Tax Bills Due | Aug 20 | 1st half installment |
| Assessment Date | Oct 1 | |
| Value Notices Issued | Dec 1 | |
| Appeal Deadline | Dec 31 |
Personal Property
| Assessment Date | Exempt |
Hawaii, Maui
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 20 | 2nd half installment |
| Value Notices Issued | Mar 15 | |
| Appeal Deadline | Apr 9 | |
| Tax Bills Due | Aug 20 | 1st half installment |
Personal Property
| Assessment Date | Exempt |
Idaho
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | May | |
| Tax Bills Due | Jun 20 | 2nd half installment |
| Appeal Deadline | Jun 24 | 4th Monday in June |
| Tax Bills Due | Dec 20 | 1st half installment |
Personal Property
| Assessment Date | Jan 1 | Can assess new locations anytime during the year |
| Tax Returns Due | Mar 15 | Inventory exempt |
| Tax Bills Due | Jun 20 | 2nd half installment following year |
| Tax Bills Due | Dec 20 | 1st half installment |
Illinois
Real Estate
| Assessment Date | Jan 1 | |
| Appeal Deadline | Jul – Dec | 30 days after notices are published |
| Tax Bills Due | Jun, Sep | Dates vary by county |
Personal Property
| Assessment Date | Exempt |
Illinois, Cook County
Real Estate
| Tax Bills Due | Mar 1 | 1st half installment |
| Appeal Deadline | Feb – Nov | First level of appeal to Cook County Assessor’s office. 30 days after notices are published. (Newly elected Assessor may implement township assessment publication changes for 2019 that will be posted on the assessor’s website.) |
| Tax Bills Due | Aug 1 | 2nd half installment |
| Appeal Deadline | Aug – Feb | Second level of appeal to Cook County Board of Review (BOR) |
Personal Property
| Assessment Date | Exempt |
Indiana
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Apr | |
| Appeal Deadline | Jun 15 | If Notice of Assessment sent before May 1. If sent after May 1, or not at all, deadline is Jun 15, 2020 |
| Tax Bills Due | May 10 | 1st half installment |
| Tax Bills Due | Nov 10 | 2nd half installment |
| Value Notices Issued | May – Dec | Dates vary by jurisdiction |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Apr | |
| Appeal Deadline | May – Dec | 45 days after notice or tax bill issued |
| Tax Bills Due | May 10 | 1st half installment |
| Tax Returns Due | May 15 | Inventory exempt |
| Tax Bills Due | Nov 10 | 2nd half installment |
Iowa
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Mar 31 | 2nd half installment |
| Value Notices Issued | Apr 1-15 | |
| Appeal Deadline | Apr 30 | |
| Tax Bills Issued | Aug 15 | |
| Tax Bills Due | Sep 30 | 1st half installment |
Personal Property
| Assessment Date | Exempt |
Kansas
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Feb – Mar | |
| Appeal Deadline | Mar 31 | Or 30 days from the mailing date of value notice. Equalization Appeal Option. |
| Tax Bills Due | May 10 | 2nd half installment (Most Counties). Payment under Protest Option. |
| Tax Bills Issued | Nov | |
| Appeal Deadline | Dec 20 | Payment under Protest Option |
| Tax Bills Due | Dec 20 | 1st half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Mar 15 | Inventory exempt |
| Value Notices Issued | May 1 | |
| Tax Bills Due | May 10 | 2nd half installment (Most Counties) |
| Appeal Deadline | May 15 | Or 15 days after notices are mailed |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Dec 20 | 1st half installment |
Kentucky
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Apr | |
| Appeal Deadline | May 20 | 3rd Monday of May |
| Tax Bills Issued | Oct | |
| Tax Bills Due | Dec 31 |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | May 15 | Inventory and supplies taxable |
| Tax Bills Due | Dec 31 | Begin end of Oct; majority due 12/31 |
| Tax Bills Issued | Oct |
Louisana
Real Estate
| Assessment Date | Jan 1 | All Parishes except Orleans Parish (Aug 1) |
| Appeal Deadline | Aug – Sep | 15 days from “Book Opening” date. Varies by Parish |
| Value Notices Issued | Aug – Sep | Books open for public inspection |
| Tax Bills Issued | Nov | |
| Tax Bills Due | Dec 31 |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Feb 20 – Apr 1 | Varies by jurisdiction. Most due Apr 1, Jefferson Parish due Mar 1 |
| Tax Bills Issued | Nov | |
| Tax Bills Due | Dec 31 |
Louisana, New Orleans City
Real Estate
| Assessment Date | Aug 1 | |
| Appeal Deadline | Aug 15 |
Personal Property
| Assessment Date | Aug 1 |
Maine
Real Estate
| Assessment Date | Apr 1 | |
| Value Notices Issued | Jul | |
| Tax Bills Issued | Jul – Aug | |
| Tax Bills Due | Aug 1 | |
| Appeal Deadline | Dec – Feb | 185 days after date of commitment |
Personal Property
| Assessment Date | Apr 1 | |
| Tax Returns Due | Apr 15 | Dates vary by jurisdiction; Inventory exempt |
| Tax Bills Issued | Jul – Aug | |
| Tax Bills Due | Aug 1 | |
| Appeal Deadline | Dec – Feb |
Maryland
Real Estate
| Assessment Date | Jan 1 | |
| Appeal Deadline | Mid-Feb | In cycle appeals: only 45 days after notice issued |
| Income & Expense Form Due | May 15 | Required RE Income Questionnaire Filing |
| Tax Bills Issued | Jul 1 | |
| Tax Bills Due | Sep 30 | |
| Value Notices Issued | Dec | New triennial in-cycle assessment only |
| Appeal Deadline | Dec 31 | Out of cycle appeals only |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Apr 15 | Extensions can be received to June 15 (I&E Surveys due) |
| Tax Bills Issued | Jul | |
| Tax Bills Due | Sep 30 | Dates vary upon receipt of assessment notice |
Massachusetts
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 1 | 3rd Quarter installment |
| Appeal Deadline | Feb 1 | Towns with quarterly payments |
| Tax Returns Due | Feb – Jul | If requested – failure to timely file may result in $250 penalty and/or loss of appeal rights |
| Tax Bills Due | May 1 | 4th Quarter & 2nd half installment |
| Tax Bills Due | Aug 1 | 1st Quarter installment |
| Appeal Deadline | Oct – Dec | Towns with semi-annual payments |
| Tax Bills Due | Nov 1 | 2nd Quarter & 1st half installment |
| Tax Bills Issued | Dec 31 | Actual tax bills for quarterly towns |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 1 | 3rd Quarter installment |
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | May 1 | 4th Quarter & 2nd half installment |
| Tax Bills Due | Aug 1 | 1st Quarter installment |
| Tax Bills Due | Nov 1 | 2nd Quarter & 1st half installment |
| Tax Bills Issued | Dec 31 | Actual tax bills for quarterly towns |
Michigan
Real Estate
| Appeal Deadline | Feb – Mar | Dates vary by jurisdiction |
| Appeal Deadline | May 31 | Michigan Tax Tribunal appeals |
| Tax Bills Due | Jul – Sep | Summer bills due |
| Assessment Date | Dec 31 | |
| Tax Bills Due | Dec – Mar | Winter bills due |
Personal Property
| Exemption Form Due | Feb 10 | |
| Tax Returns Due | Feb 20 | Inventory exempt |
| Appeal Deadline | Mar | Dates vary by jurisdiction |
| Appeal Deadline | May 31 | Michigan Tax Tribunal appeals |
| Tax Bills Due | Jul – Sep | Summer bills due |
| Assessment Date | Dec 31 | |
| Tax Bills Due | Dec – Mar | Winter bills due |
Michigan, Detroit
Real Estate
| Appeal Deadline | Feb 1 | Assessor review |
Personal Property
Michigan, Grand Rapids
Real Estate
| Appeal Deadline | Feb 1 | Assessor review |
Personal Property
Minnesota
Real Estate
| Assessment Date | Jan 2 | |
| Appeal Deadline | Mar – Apr | City Boards of Equalization for select Municipalities only |
| Appeal Deadline | Apr 30 | In the year following the assessment date: MN Tax Court |
| Tax Bills Due | May 15 | 1st half installment, based on prior-year EMV |
| Appeal Deadline | May – Jun | County Boards of Equalization |
| Tax Bills Due | Oct 15 | 2nd half installment, based on prior-year EMV |
Personal Property
| Assessment Date | Exempt |
Mississippi
Real Estate
| Assessment Date | Jan 1 | Can tax new equipment from Jan 1 – Mar 1 |
| Tax Bills Due | Jan 31 | City of West Point due Nov 13 |
| Tax Returns Due | Apr 1 | Income Statements for LIHTC properties ONLY |
| Value Notices Issued | Jun – Jul | |
| Appeal Deadline | Aug 5 | 1st Mon in Aug. Appeal to County Board |
| Tax Bills Issued | Dec |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | City of West Point due Nov 13 |
| Tax Returns Due | Apr 1 | Can assess up to Mar 1 |
| Value Notices Issued | Jun – Jul | |
| Tax Bills Issued | Dec |
Missouri
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Apr – Jun | Must be sent by June 15 |
| Appeal Deadline | Jun 17 | 3rd Monday in June for non-1st class counties |
| Appeal Deadline | Jul 8 | 2nd Monday of July for 1st class counties and the City of St. Louis |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Dec 31 |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Mar 1 | Inventory exempt |
| Value Notices Issued | May 1 | Only if value is different from what was rendered |
| Appeal Deadline | Jun 17 | 3rd Monday in June or 30 days after notice |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Dec 31 |
Missouri, City of St. Louis
Real Estate
| Appeal Deadline | Jul 8 | 2nd Monday in July |
Personal Property
| Tax Returns Due | Apr 1 | Inventory exempt; Return due date can be extended for 30 days |
Montana
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | May 31 | 2nd half installment |
| Appeal Deadline | Jun 3 | 1st Monday in June |
| Tax Bills Due | Nov 30 | 1st half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Mar 1 | Inventory exempt |
| Appeal Deadline | Jul | |
| Tax Bills Due | Aug 31 | Personal property only |
Nebraska
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Apr 30 | 1st half installment |
| Value Notices Issued | May | |
| Appeal Deadline | Jun 30 | |
| Tax Bills Due | Aug 31 | 2nd half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Apr 30 | 1st half installment |
| Tax Returns Due | May 1 | Inventory exempt |
| Appeal Deadline | Jun 30 | Date varies – 15 days after notices mailed |
| Tax Bills Due | Aug 31 | 2nd half installment |
Nebraska – Douglas, Lancaster, Sarpy Co.
Real Estate
| Tax Bills Due | Mar 31 | 1st half installment |
| Tax Bills Due | Jul 31 | 2nd half installment |
Personal Property
| Tax Bills Due | Mar 31 | 1st half installment |
| Tax Bills Due | Jul 31 | 2nd half installment |
Nevada
Real Estate
| Tax Bills Due | Jan 7 | 3rd installment due 1st Monday in January |
| Appeal Deadline | Jan 15 | |
| Tax Bills Due | Mar 4 | 4th installment due 1st Monday in March |
| Assessment Date | Jul 1 | |
| Tax Bills Issued | Jul 15 | |
| Tax Bills Due | Aug 19 | 1st installment due 3rd Monday in August |
| Tax Bills Due | Oct 7 | 2nd installment due 1st Monday in October |
| Value Notices Issued | Nov – Dec |
Personal Property
| Assessment Date | Jul 1 | |
| Tax Bills Issued | Jul 15 | |
| Tax Returns Due | Jul 31 | Inventory exempt |
| Tax Bills Due | Aug 16 | 30 days after notices are mailed, varies by county |
New Hampshire
Real Estate
| Tax Bills Due | Jan 2 | 3rd Quarter Installment, actual bill |
| Appeal Deadline | Mar 1 | All jurisdictions require owner sign appeals |
| Tax Bill Due | Mar 31 | 4th Quarter Installment, actual bill |
| Assessment Date | Apr 1 | Real Estate only |
| Tax Bills Due | Jul 1 | 1st Half & 1st Quarter Installment, preliminary bill |
| Value Notices Issued | Oct | |
| Tax Bills Due | Oct 1 | 2nd Quarter Installment, preliminary bill |
| Tax Bills Issued | Nov | Actual tax bills for semiannual |
| Tax Bills Due | Dec 1 | 2nd half installment, actual bill |
Personal Property
| Assessment Date | Exempt |
New Jersey
Real Estate
| Tax Bills Due | Feb 1 | Quarterly installment |
| Appeal Deadline | Apr 1 | May 1 for communities in revaluation |
| Tax Bills Due | May 1 | Quarterly installment |
| Tax Bills Issued | Jul | |
| Tax Bills Due | Aug 1 | Quarterly installment |
| Assessment Date | Oct 1 | General – if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights |
| Tax Bills Due | Nov 1 | Quarterly installment |
Personal Property
| Assessment Date | Exempt |
New Mexico
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jan – May | |
| Appeal Deadline | Jan – Jun | 30 days after notices are mailed |
| Tax Bills Due | May 10 | 2nd half installment |
| Tax Bills Issued | Nov | |
| Tax Bills Due | Dec 10 | 1st half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Feb 28 | Inventory exempt |
| Value Notices Issued | Mar – Jun | |
| Appeal Deadline | Mar – Jun | 30 days after notices are issued |
| Tax Bills Due | May 10 | 2nd half installment |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Dec 10 | 1st half installment |
New York
New York City
Real Estate
| Tax Bills Due | Jan 1 | 2nd half installment |
| Assessment Date | Jan 5 | |
| Value Notices Issued | Jan | |
| Appeal Deadline | Mar 1 | |
| Tax Bills Issued | Jun 1 | |
| Tax Bills Due | Jul 1 | 1st half installment |
| Tax Returns Due | Jun 1 | Financial rendition filing deadline. Penalty for not filing. |
| Appeal Deadline | Oct 24 | Petitions of Protective Writs |
Personal Property
| Assessment Date | Exempt |
New York, Buffalo
Real Estate
| Appeal Deadline | Dec 31 |
Personal Property
| Assessment Date | Exempt |
New York, Nassau County
Real Estate
| Appeal Deadline | Jan – Mar | Most deadlines in February, varies by city/village |
Personal Property
| Assessment Date | Exempt |
New York, Suffolk County
Real Estate
| Appeal Deadline | Feb | Most deadlines in February, some in May & November, varies by city/village |
Personal Property
| Assessment Date | Exempt |
New York, Westchester County
Real Estate
| Appeal Deadline | Feb 19, Jun 17 |
Most deadlines in February & June, varies by city/village |
Personal Property
| Assessment Date | Exempt |
New York, White Plains
Real Estate
| Appeal Deadline | Jan 21 |
Personal Property
| Assessment Date | Exempt |
New York, Yonkers
Real Estate
| Appeal Deadline | Nov |
Personal Property
| Assessment Date | Exempt |
North Carolina
Real Estate
| Assessment Date | Jan 1 | |
| Appeal Deadline | Apr 1 | 30 days after mailing of value notice. If no notice issued, appeal must be filed before Board of Equalization & Review adjourns (no earlier than Apr 1) |
| Tax Bills Due | Sep 1 | But not delinquent until 1st Monday of following year |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Jan 31 | Inventory exempt – except supples; Extensions available upon request |
| Tax Bills Due | Sep 1 | But not delinquent until 1st Monday of following year |
North Carolina, Forsyth County
Real Estate
| Appeal Deadline | Jun 30 | Or 30 days from assessment notice (if notice issued) |
Personal Property
North Carolina, Mecklenburg County
Real Estate
| Appeal Deadline | May 15 | Or 30 days from assessment notice (if notice issued) |
Personal Property
North Dakota
Real Estate
| Assessment Date | Feb 1 | |
| Value Notices Issued | Mar | |
| Tax Bills Due | Mar 1 | 1st half installment |
| Appeal Deadline | Mar – Apr | |
| Tax Bills Due | Oct 15 | 2nd half installment |
Personal Property
| Assessment Date | Exempt |
Ohio
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Dec – Feb | |
| Tax Bills Due | Jan – Mar | 1st half installment |
| Appeal Deadline | Mar 31 | |
| Tax Bills Due | Jun – Aug | 2nd half installment |
Personal Property
| Assessment Date | Exempt |
Oklahoma
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Feb – Apr | |
| Tax Bills Due | Mar 31 | 2nd half installment |
| Appeal Deadline | May 1 | Or 20 days after notices are mailed |
| Tax Bills Issued | Nov – Dec | |
| Tax Bills Due | Dec 31 | 1st half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Mar 15 | |
| Tax Bills Due | Mar 31 | 2nd half installment |
| Appeal Deadline | Apr – Jun | Or 20 days after notices are issued |
| Value Notices Issued | Apr – Jun | |
| Tax Bills Issued | Nov 1 | |
| Tax Bills Due | Dec 31 | 1st half installment |
Oregon
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 15 | 2nd installment – discount if remainder paid |
| Tax Bills Due | May 15 | 3rd installment |
| Value Notices Issued | Oct 15 – 25 | |
| Tax Bills Issued | Oct 15 – 25 | |
| Tax Bills Due | Nov 15 | 1st installment – discount if paid in full |
| Appeal Deadline | Dec 31 |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 15 | 2nd installment – discount if remainder paid |
| Tax Returns Due | Mar 15 | Inventory exempt |
| Tax Bills Due | May 15 | 3rd installment |
| Tax Bills Issued | Oct 15 – 25 | |
| Tax Bills Due | Nov 15 | 1st installment – discount if paid in full |
| Appeal Deadline | Dec 31 |
Pennsylvania
Real Estate
| Appeal Deadline | Jul – Oct | Deadline vary by county |
Pennsylvania Municipalities
Real Estate
| Tax Bills Issued | Jan – Mar | |
| Tax Bills Due | Jul & Oct | 2% discount available |
Pennsylvania School Districts
Real Estate
| Tax Bills Issued | Jul – Aug | |
| Tax Bills Due | Oct – Nov | 2% discount available |
Pennsylvania, Philadelphia
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 28 | Deadline for 1% discount |
| Tax Bills Due | Mar 31 | Gross tax amount |
| Appeal Deadline | May 26 | First Level Assessor appeals |
| Appeal Deadline | Oct 7 | Board of Revision of Taxes (Second Level) appeals. 1st Monday of October |
Pennsylvania, Pittsburg
Real Estate
| Tax Bills Issued | Jan 15 | |
| Value Notices Issued | Jan 31 | |
| Tax Bills Due | Feb 28 | City and School only; 2% disc. to 2/10 |
| Appeal Deadline | Mar 31 | |
| Tax Bills Due | Apr 30 | Alleghany County bills only; 2% disc. to 3/31 |
Rhode Island
Real Estate
| Tax Returns Due | Jan 31 | List of Accounts due to Assessor. Extensions available to March 15. Failure to timely file may result in loss of appeal rights at Superior Court level. |
| Value Notices Issued | Jul | |
| Tax Bills Due | Aug 1 | |
| Appeal Deadline | Oct – Dec | Varies by town, 90 days after tax due date |
| Assessment Date | Dec 31 |
Personal Property
| Tax Returns Due | Jan 31 | Inventory exempt |
| Tax Bills Due | Aug 1 | |
| Assessment Date | Dec 31 |
South Carolina
Real Estate
| Assessment Date | Dec 31 | |
| Appeal Deadline | Jan 15 | Jan 15 the following year (if no notice issued), or 90 days to appeal after notice issued |
| Tax Bills Due | Jan 15 | |
| Value Notices Issued | Jun – Oct | Varies by Jurisdiction |
Personal Property
| Assessment Date | Jan 1 | Or fiscal close date |
| Tax Bills Due | Jan 15 | Due January of following year |
| Tax Returns Due | Apr 30 | Or 120 days from fiscal close date, Inventory and Supplies Exempt |
South Dakota
Real Estate
| Value Notices Issued | Mar 1 | |
| Appeal Deadline | Mar 14 | Thursday before the 3rd Monday in Mar |
| Tax Bills Due | Apr 30 | 1st half installment |
| Tax Bills Due | Oct 31 | 2nd half installment |
| Assessment Date | Nov 1 |
Tennessee
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Aug – Feb 28 | Due in arrears |
| Value Notices Issued | Apr – May | |
| Appeal Deadline | Jun | 45 days after notices issued |
| Tax Bills Issued | Jul – Oct |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Feb 28 | Due in arrears |
| Tax Returns Due | Mar 1 | Inventory exempt – except raw materials; supplies taxable |
| Tax Bills Issued | Oct |
Texas
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | Gross tax bills |
| Value Notices Issued | Apr – May | |
| Appeal Deadline | May 15 | Or 30 days after notices are issued |
| Tax Bills Issued | Oct – Nov |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | Gross tax bills |
| Interstate Allocation Application Due | Mar 31 | Cannot request 30 day extension |
| Tax Returns Due | Apr 15 | Can request 30 day extension |
| Freeport Exemption Application Due | Apr 30 | Cannot request 30 day extension |
| Value Notices Issued | May – Jun | |
| Appeal Deadline | May – Jun | 30 days after notices are issued |
| Tax Bills Issued | Oct – Nov |
Utah
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jul | Varies by county |
| Appeal Deadline | Sep | Approximately Sept 15, Dates vary by county |
| Tax Bills Due | Nov 30 | Partial payment may be made throughout year |
Personal Property
| Assessment Date | Jan 1 | Inventory exempt |
| Tax Bills Due | Feb-May | Some counties require payment w/ PP return, some counties bill later. |
| Tax Returns Due | May 15 | Except Salt Lake County whose due dates vary from Feb-May |
Vermont
Real Estate
| Assessment Date | Apr 1 | |
| Appeal Deadline | May – Jun | Varies by jurisdiction |
| Tax Bills Due | Jun – Aug |
Personal Property
| Assessment Date | Apr 1 | |
| Tax Returns Due | Apr 20 | Springfield Town due Jan 31 |
| Tax Bills Due | Jun – Aug |
Virginia
Real Estate
| Appeal Deadline | Jan – Dec | Varies by jurisdiction |
| Assessment Date | Jan 1 or Jul 1 | Varies by jurisdiction |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Jan 31 – Aug 1 | Varies by local option |
Virginia, Alexandria City
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jan – Apr | |
| Appeal Deadline | Mar 15 | Administrative appeal |
| Tax Returns Due | May 1 | I&E filing deadline |
| Tax Bills Due | Jun 15 | 1st half installment |
| Appeal Deadline | Jun 1 | Board of Equalization |
| Tax Bills Due | Nov 15 | 2nd half installment |
Personal Property
| Tax Returns Due | May 1 | |
| Tax Bills Due | Oct 5 |
Virginia, Arlington County
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Jan – Apr | |
| Appeal Deadline | Mar 1 | Administrative appeal |
| Appeal Deadline | Apr 15 | Board of Equalization |
| Tax Bills Due | Jun 15 | 1st half installment |
| Tax Bills Due | Oct 5 | 2nd half installment |
Personal Property
| Tax Returns Due | May 1 | |
| Tax Bills Due | Sep 5 |
Virginia, Chesterfield County
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Feb | |
| Appeal Deadline | Mar 15 | Administrative Appeal |
| Appeal Deadline | Apr 16 | Board of Equalization |
| Tax Bills Due | Jun 5 | 1st half installment |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | Jun 5 |
Virginia, City of Richmond
Real Estate
| Tax Bills Due | Jan 16 | |
| Assessment Date | Jun 30 | |
| Value Notices Issued | Jun | |
| Appeal Deadline | Jul 31 | A written appeal must be filed |
| Appeal Deadline | Nov 30 | An appeal may be filed with the Board of Review |
Personal Property
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | Jun 5 |
Virginia, Fairfax City
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Mar | |
| Appeal Deadline | Mar – Apr | Administrative appeal; 30 days after value notices issued |
| Appeal Deadline | Jun 29 | Board of Equalization; 30 days after Administrative appeal decision |
| Tax Bills Due | Jun 21 | 1st half installment |
| Tax Returns Due | Aug | I&E filing deadline |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | May 1 | |
| Tax Bills Due | Oct 5 |
Virginia, Fairfax County
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | End of Feb | |
| Appeal Deadline | May 1 | Administrative appeal |
| Appeal Deadline | Jun 1 | Board of Equalization |
| Tax Bills Due | Jul 28 | 1st half installment |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | May 1 | |
| Tax Bills Due | Oct 5 |
Virginia, Henrico County
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Feb | |
| Appeal Deadline | Apr 1 | Administrative appeal after review by Assessment staff recommendations are forwarded to the Board of Real Estate Review and Equalization |
| Tax Returns Due | Apr | I&E filing deadline; due 3 weeks from date of request |
| Tax Bills Due | Jun 5 | 1st half installment |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | Jun 5 | 1st Installment |
| Tax Bills Due | Dec 5 | 2nd Installment |
Virginia, Loudoun County
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Feb | |
| Appeal Deadline | Mar 4 | Administrative Appeal |
| Appeal Deadline | Jun 1 | Board of Equalization |
| Tax Bills Due | Jun 5 | 1st half installment |
| Tax Returns Due | Jun | I&E filing deadline |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | Jun 5 | 1st Installment |
| Tax Bills Due | Oct 5 | 2nd Installment |
Virginia, Newport News City
Real Estate
| Assessment Date | Jul 1 | Assessment effective July 1 |
| Value Notices Issued | Mar | |
| Appeal Deadline | Apr | Administrative appeal |
| Tax Bills Due | Jun 5 | 1st half installment |
| Appeal Deadline | Sep 1 | Board of Equalization |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | Jun 1 | 1st Installment |
| Tax Bills Due | Dec 5 | 2nd Installment |
Virginia, Norfolk City
Real Estate
| Tax Returns Due | Mar | I&E filing deadline; request mailed in December due in March |
| Tax Bills Due | Mar 31 | 3rd installment |
| Appeal Deadline | May 8 | Administrative appeal |
| Appeal Deadline | May 31 | Board of Equalization |
| Tax Bills Due | Jun 5 | 4th installment |
| Assessment Date | Jul 1 | Assessment effective Jul 1 |
| Tax Bills Due | Sep 30 | 1st installment |
| Tax Bills Due | Dec 5 | 2nd installment |
Personal Property
| Tax Returns Due | Mar 1 | |
| Tax Bills Due | Jun 5 | 1st Installment |
| Tax Bills Due | Dec 5 | 2nd Installment |
Virginia, Prince William County
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Mar | |
| Appeal Deadline | Jun 3 | Administrative appeal |
| Appeal Deadline | Jul 1 | Board of Equalization |
| Tax Bills Due | Jul 15 | 1st half installment |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Apr 15 | |
| Tax Bills Due | Oct 5 |
Virginia, Roanoke City
Real Estate
| Value Notices Issued | Jan 2 | Effective July 1 |
| Assessment Date | Jul 1 | |
| Appeal Deadline | Feb 1 | 30 days after notices are issued |
| Appeal Deadline | Apr 2 | Board of Equalization |
| Tax Bills Due | Apr 5 | 2nd half installment |
| Tax Bills Due | Oct 5 | 1st half installment |
Personal Property
| Tax Returns Due | Feb 15 | |
| Tax Bills Due | May 31 |
Virginia, Roanoke County
Real Estate
| Assessment Date | Jan 1 | |
| Appeal Deadline | Jan 23 | Administrative appeal; due by end of January |
| Tax Bills Due | Jun 5 | 1st half installment |
| Appeal Deadline | Sep 13 | Board of Equalization |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Feb 1 | |
| Tax Bills Due | May 31 |
Virginia, Spotsylvania County
Real Estate
| Assessment Date | Jan 1 | Even years only |
| Value Notices Issued | Feb | Even years only |
| Appeal Deadline | Feb 28 | Administrative appeal; 21 days after notices issued, even years only |
| Appeal Deadline | Apr 30 | Board of Equalization; even years only |
| Tax Bills Due | Jun 5 | 1st half installment |
| Tax Bills Due | Dec 5 | 2nd half installment |
Personal Property
| Tax Returns Due | Feb 1 | |
| Tax Bills Due | Jun 5 | 1st Installment |
| Tax Bills Due | Dec 5 | 2nd Installment |
Washington
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Feb 14 | |
| Tax Bills Due | Apr 30 | 1st half installment |
| Value Notices Issued | May – Nov | Issue date varies |
| Appeal Deadline | Jul 1 | Or 30-60 days after notice |
| Tax Bills Due | Oct 31 | 2nd half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Issued | Feb 14 | |
| Tax Bills Due | Apr 30 | 1st half installment |
| Tax Returns Due | Apr 30 | Inventory exempt |
| Value Notices Issued | May – Nov | Issue date varies |
| Appeal Deadline | Jul 1 | Or 30-60 days after notice |
| Tax Bills Due | Oct 31 | 2nd half installment |
Washington D.C.
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Mar | On or before March 1 |
| Tax Bills Due | Mar 31 | 1st half installment |
| Appeal Deadline | Apr 1 | First Level Assessor appeals |
| Income and Expense Form Due | Apr 15 | Required RE Income & Expense filing |
| Tax Bills Due | Sep 15 | 2nd half installment |
| Appeal Deadline | Sep 30 | Board of Real Property Assessments & Appeals, 45 days after Admin Appeal Notice Issued; Sep 30 if no decision notice reveived. Also deadline for DC Superior Court (current tax year) |
Personal Property
| Assessment Date | Jul 1 | Personal property only |
| Tax Bills Due | Jul 31 | Tax payment due with return |
| Tax Returns Due | Jul 31 | Inventory exempt |
West Virginia
Real Estate
| Appeal Deadline | Feb | Varies by jurisdiction |
| Tax Bills Due | Mar 1 | 2nd half installment |
| Assessment Date | Jul 1 | Varies by jurisdiction |
| Value Notices Issued | Jul – Jan | Varies by jurisdiction |
| Tax Bills Due | Oct 1 | 1st half installment |
Personal Property
| Assessment Date | Jul 1 | |
| Tax Returns Due | Sep 1 | The industrial return is due 8/1 which is filed to the State |
| Tax Bills Due | Oct 1 |
Wisconsin
Real Estate
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | |
| Appeal Deadline | May – Oct | Depending on location |
| Tax Bills Issued | Dec 1 |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Bills Due | Jan 31 | |
| Tax Returns Due | Mar 1 | Inventory exempt |
| Tax Bills Issued | Dec 1 |
Wisconsin, Madison
Real Estate
| Appeal Deadline | Apr 26 | Last Friday of April |
Wisconsin, Milwakee
Real Estate
| Appeal Deadline | May 20 | 3rd Monday of May |
Wyoming
Real Estate
| Assessment Date | Jan 1 | |
| Value Notices Issued | Apr – May | Varies by county |
| Tax Bills Due | May 10 | 2nd half installment |
| Appeal Deadline | May – Jun | 30 days after mailing of value notice |
| Tax Bills Due | Nov 10 | 1st half installment |
Personal Property
| Assessment Date | Jan 1 | |
| Tax Returns Due | Mar 1 | Inventory exempt |
| Tax Bills Due | May 10 | 2nd half installment |
| Tax Bills Due | Nov 10 | 1st half installment |