| January 1 | Assessment date:
ownership, assessments and tax maps for the year are to be completed as of this date. |
| February 1 | Personal
Property Schedules and Mobile Home Forms should be mailed by this date. |
| February 28 | Last day to pay
the preceding year’s taxes. Deadline to apply for tax relief. |
| March 1 | Delinquency date for the preceding
year’s taxes. Taxpayer may request reasonable cause hearing before the State Board of Equalization (SBOE). This is the last day to initiate correction of
error for the preceding year’s taxes. Deadline for submission of Personal Property Schedule. |
| March 1 |
Deadline to apply for greenbelt except in revaluation counties. During reappraisal years, the applications should be received before adjournment of the
County Board of Equalization. Mobile Home Forms should be returned by this date. Delinquent listing for the second preceding year turned over for suit.
|
| April 15 | Deadline for data entry to the state CAAS system for assessment rolls and change notices.
|
| May | Prior to May 20 the assessor must make the assessment records available to the public. Notice
shall be printed in a newspaper of general circulation referencing the day that the County Board will convene and the last day that appeals will be accepted.
|
| May 20 | Assessments should be complete and change notices mailed. Deadline to apply for exemptions.
|
| June 1 | County Board of Equalization meets. |
| July |
Tax rate for the county should be set during July. |
| July 31 | Deadline for data entry to the state CAAS
system for tax billing documents. |
| August 1 | General deadline for appeals to the SBOE is August 1, or
within forty-five days of the date that the notice of the County Board action was sent. |
| September 1 |
The last day to file an amended Personal Property Schedule, back assessment or reassessment (unless fraud). The last day for new construction to be complete
for proration. |
| October 1 | Current year’s taxes become due and payable on this date. Record a copy of
the tax maps with the registrar of deeds, certify to the state by October 15. |
| December | Counties on
the state tax system should order Personal Property Schedules during December. |
