| January
1 |
Lien
Date - date for valuation, date taxes attach
to property as a lien (was March 1 through
1996 for locally-assessed property) |
| January
1 |
Exempt
entities; first day to file affidavit and
claim for exemption (delinquent 5 p.m. on
February 15) |
| January
1 |
Churches
and Churches with schools; first day to file
affidavit and claim for Church or Religious
exemption (delinquent 5 p.m. on February 15)
|
| January
1 |
Document
vessel owners; first day to file affidavit
for classification (delinquent 5 p.m. on February
1) |
| February
1 |
Second
installment secured property taxes due (delinquent
after 4/10) |
| February
15 |
Exempt
entities, homeowners, other applicants for
exemption; affidavits and claim forms due
|
| February
15 |
Churches
and churches with schools; affidavits and
claim forms due |
| February
15 |
Owners
of documented vessels, historical aircraft;
affidavits and claim forms due |
| March
1 |
Taxes
on unsecured roll due (delinquent date stated
on tax bill) |
| March
1 |
Business
property statements due (delinquent after
May 7 or Assessor's date) |
| April
1 |
Earliest
date assessors can set as due date for filing
property statements. To assess penalties for
late filing, assessors must send a registered
mail 15-day notice or a regular mail 20-day
notice. If no letter is mailed, the penalty
deadline is May 7. |
| April
10 |
Property
owners; second installment of secured property
taxes become delinquent after 4/10, 5:00 p.m.
|
| May
7 |
Business
property statements due if requested or required
(MUST FILE if own >$100,00 of property
|
| May
31 |
Last
day to amend property statements |
| July
2 - Sept 15 |
Assessment
Appeals filing period for regular-period assessments.
Most other assessments must be appealed 60
days after notice. |
| August
1 |
Last
day for tax collectors to issue unsecured
tax bills |
| August
31 |
Last
day to pay unsecured tax bills |
| Sept
15 |
Last
day to file assessment appeals in some counties |
| November
15 |
Last
day to file assessment appeals on January
2 through June 30 transfers with no assessment
notice to new purchaser |
| November
1 |
First
installment of secured taxes due (delinquent
after 12/10) |
| November
15 |
Last
day to file assessment appeals in some counties |
| December
10 |
First
installment of secured taxes delinquent after
12/10, 5:00 p.m. |
