Don’t Miss Your Drop Dead Date

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2019 Property Tax Calendar

The following calendar is a state by state of specific tax events. Due to nature of tax legislation, some dates may have changed or are not listed. Although these dates are updated quarterly, we recommend you contact our office for further verification.

To view a specific state, select a state from the following drop-down menu:

Alabama

Real State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

Tax Bills Due Sept 30

Personal Property

Assessment Date Exempt

Delaware, Castle County

Real State

Appeal Deadline Mar 14
Assessment Date Jul 1

Personal Property

Assessment Date Exempt

Delaware, Kent County

Real State

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, SussexCounty

Real State

Appeal Deadline Feb 13
Assessment Date Apr 30 Value Notices not issued yearly
unless changed

Personal Property

Assessment Date Exempt

Florida

Real State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

Assessment Date

Aug 1

 

Appeal Deadline

Aug 15

 

Personal Property

Assessment Date

Aug 1

 

Maine

Real State

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 State

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 State

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 State

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 State

Appeal Deadline

Feb 1

Assessor review

Personal Property

Michigan, Grand Rapids

Real State

Appeal Deadline

Feb 1

Assessor review

Personal Property

Minnesota

Real State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 City

Real State

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 State

Appeal Deadline

Dec 31

 

Personal Property

Assessment Date

Exempt

 

New York, Nassau County

Real State

Appeal Deadline

Jan – Mar

Most deadlines in February, 
varies by city/village

Personal Property

Assessment Date

Exempt

 

New York, Suffolk County

Real State

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 State

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 State

Appeal Deadline

Jan 21

 

Personal Property

Assessment Date

Exempt

 

New York, Yonkers

Real State

Appeal Deadline

Nov

 

Personal Property

Assessment Date

Exempt

 

North Carolina

Real State

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 State

Appeal Deadline

Jun 30

Or 30 days from assessment notice 
(if notice issued)

Personal Property

North Carolina, Mecklenburg County

Real State

Appeal Deadline

May 15

Or 30 days from assessment notice 
(if notice issued)

Personal Property

North Dakota

Real State

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 State

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 State

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 State

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 State

Appeal Deadline

Jul – Oct

Deadline vary by county

Personal Property

Assessment Date

Exempt

 

Pennsylvania Municipalities

Real State

Tax Bills Issued

Jan – Mar

 

Tax Bills Due

Jul & Oct

2% discount available

Personal Property

Assessment Date

Exempt

 

Pennsylvania School Districts

Real State

Tax Bills Issued

Jul – Aug

 

Tax Bills Due

Oct – Nov

2% discount available

Personal Property

Assessment Date

Exempt

 

 

 

 

Pennsylvania, Philadelphia

Real State

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

Personal Property

Assessment Date

Exempt

 

 

 

 

 

 

 

     

 

 

 

Pennsylvania, Pittsburg

Real State

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

Personal Property

Assessment Date

Exempt

 

Rhode Island

Real State

Tax Returns Due

Jan 31

List of Accounts due to Assessor. Extensions avail. 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 State

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 State

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

 

Personal Property

Assessment Date

Exempt

 

Tennessee

Real State

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 State

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 1 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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

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 State

Appeal Deadline

Apr 26

Last Friday of April

Personal Property

Wisconsin, Milwakee

Real State

Appeal Deadline

May 20

3rd Monday of May

Personal Property

Wyoming

Real State

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

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