Assessments & Taxation Calendar

Date

Events

January 1

Valuation date (Date of Finality) for real and business personal property​​

​January ​Petition for review due by the first working day following January 1, for the two years a property is not valued at reassessment.
January

Homeowners' and Renters' tax credit applications mailed to all current recipients and prior year applicants​​
   

February 14

Constant yield tax rates established and mailed to local governments​

Mid-February

Deadline for appealing reassessment notices mailed the prior December (deadline date is on the notice and depends on the actual notice mailing date)​

March 15              ​Franchise Tax Return due; there are no extensions
April 15

Deadline for filing business personal property returns.
Public utility returns due.
Sixty (60) day filing extension request for the above entities are due.
Franchise Tax quarterly payment due.

May 1 Homeowners' tax credit applications received by this date will have credits reflected on property tax bills, if eligible
June 15

Deadline for filing extended business personal property returns​.
Franchise Tax quarterly payment due

June 30

Deadline for local governments to set property tax rates​.

July 1

Beginning of taxable year for property taxes.

Local governments typically mail tax bills in early July.​

September 1

Deadline to submit Homeowners' and Renters' tax credit applications.

Deadline to submit initial real property exemption applications for all filers other than blind persons and disabled veterans.

​September 15 ​Franchise Tax quarterly payment due
September 30

Deadline to pay property taxes without interest and penalty. Homeowners must pay the first installment of semiannual property taxes by this date.​

​November 15 ​Forfeiture date for entities that have not filed a return.
Late December Real property reassessment notices mailed to one-third of property owners in each county. Property owners have 45 days to file an appeal
​December 15 ​Franchise Tax quarterly payment due
December 31 Deadline for homeowners to pay the second installment of semiannual property taxes without interest and penalty
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