Alabama

Real Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

Tax Bills Due

Sept 30

Personal Property

Assessment Date

Exempt

Delaware, Castle County

Real Estate

Appeal Deadline	Mar 14
Assessment Date	Jul 1

Personal Property

Assessment Date

Exempt

Delaware, Kent County

Real Estate

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 Estate

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

Personal Property

Assessment Date

Exempt

Florida

Real Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

Assessment Date	Aug 1
Appeal Deadline	Aug 15

Personal Property

Assessment Date

Aug 1

Maine

Real Estate

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 Estate

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 Estate

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 Estate

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 Estate

Appeal Deadline

Feb 1

Assessor review

Personal Property

Michigan, Grand Rapids

Real Estate

Appeal Deadline

Feb 1

Assessor review

Personal Property

Minnesota

Real Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

Appeal Deadline

Dec 31

Personal Property

Assessment Date

Exempt

New York, Nassau County

Real Estate

Appeal Deadline

Jan – Mar

Most deadlines in February,
varies by city/village

Personal Property

Assessment Date

Exempt

New York, Suffolk County

Real Estate

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 Estate

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 Estate

Appeal Deadline

Jan 21

Personal Property

Assessment Date

Exempt

New York, Yonkers

Real Estate

Appeal Deadline

Nov

Personal Property

Assessment Date

Exempt

North Carolina

Real Estate

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 Estate

Appeal Deadline

Jun 30

Or 30 days from assessment notice
(if notice issued)

Personal Property

North Carolina, Mecklenburg County

Real Estate

Appeal Deadline

May 15

Or 30 days from assessment notice
(if notice issued)

Personal Property

North Dakota

Real Estate

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 Estate

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 Estate

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 Estate

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 Estate

Appeal Deadline

Jul – Oct

Deadline vary by county

Personal Property

Assessment Date

Exempt

Pennsylvania Municipalities

Real Estate

Tax Bills Issued	Jan – Mar
Tax Bills Due	Jul & Oct	2% discount available

Personal Property

Assessment Date

Exempt

Pennsylvania School Districts

Real Estate

Tax Bills Issued	Jul – Aug
Tax Bills Due	Oct – Nov	2% discount available

Personal Property

Assessment Date	Exempt

Pennsylvania, Philadelphia

Real Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

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 Estate

Appeal Deadline

Apr 26

Last Friday of April

Personal Property

Wisconsin, Milwakee

Real Estate

Appeal Deadline

May 20

3rd Monday of May

Personal Property

Wyoming

Real Estate

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