Assessments & Taxation Calendar

​ ​​JANUARY

  • 1st: Valuation date (Date of Finality) for real and business personal property.
  • First working day following January 1st: Petition for review due for the two years a property is not valued at reassessment.
  • Homeowners' and Renters' tax credit applications mailed to all current recipients and prior year applicants.

FEBRUARY 

  • Deadline for appealing reassessment notices mailed the prior December (45 days after date printed on assessment notice).
  • 14th: Constant yield tax rates established and mailed to local governments.

MARCH

  • ​15th: Franchise Tax Return due; there are no extensions.

APRIL15th 

  • Deadline for filing business personal property returns. 
  • Public utility returns due.
  • Sixty (60) day annual return filing extension request are due for most entities.
  • Franchise Tax 1st quarterly payment due.

MAY 

  • 1st: Homeowners' tax credit applications received by this date will have credits reflected on property tax bills, if eligible.

JUNE 

  • 15th: Deadline for filing extended business personal property returns.
  • 15th: Franchise Tax 2nd quarterly payment due.
  • June 30th: Deadline for local governments to set property tax rates.

JULY 

  • 1st: Beginning of taxable year for property taxes.
  • Local governments typically mail tax bills in early July. 


SEPTEMBER 

  • 1st: Deadline to submit Homeowners' and Renters' tax credit applications.
  • 1st: Deadline to submit initial real property exemption applications for all filers other than blind persons and disabled veterans. 
  • 15th: Franchise Tax 3rd quarterly payment due.
  • 30th: Deadline to pay property taxes without interest and penalty. 
  • 30th: Homeowners must pay the first installment of semiannual property taxes by this date.

NOVEMBER 

  • 15th: Forfeiture date for entities that have not filed a return. 

DECEMBER

  • 15th: Franchise Tax 4th quarterly payment due.
  • After the 25thReal property reassessment notices mailed to one-third of property owners in each county. 
  • 31st: Deadline for homeowners to pay the second installment of semiannual property taxes without interest and penalty.