Assessments & Taxation Calendar

• 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 filing Business Personal Property Returns. 
  
• Public Utility returns due.
  
• Sixty (60) day annual return filing extension request are due for most entities.
• Franchise Tax Return due; there are no extensions.
  
• Franchise Tax 1st quarterly payment due.
  

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

• 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.
  

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

• 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.
  

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

• 15th: Franchise Tax 4th quarterly payment due.
  
• After the 25th: Real 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.