At Integral Property Tax Services we keep a tab on jurisdictions across the country. To see important deadlines, click on a state below. If you are interested in changes in deadline dates due to COVID-19, please use the COVID-19 calendar we created for this purpose.

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Washington DC

Alabama

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateOctober 1 of prior year

Real Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineMay 31; Varies by jurisdiction (late April – early May with some as late as Aug); 30 days from Notice of Value (NOV)

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)December 31

Personal Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineMay 1
Rendition DateDecember 31 of prior year

Personal Property Tax Bill Payment Information

Tax Bill IssuedOctober 1
Single Payment Due (Delinquent Date)December 31

Alaska

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJanuary 15
Appeal DeadlineFebruary 14

Real Estate Tax Bill Payment Information

Tax Bills IssuedMay 15
Single Payment Due (Delinquent Date)October 15 
First Installment Due (Delinquent Date)June 15
Second Installment Due (Delinquent Date)August 15

Personal Property Information

Assessment Notice Issue DateFebruary – March. Varies by jurisdiction.
Appeal DeadlineMarch – April. Varies by jurisdiction.
Rendition DateDecember 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)August 31
Second Installment Due (Delinquent Date)October 31

Arizona

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateBetween January 1 and March 1
Appeal DeadlineVaries between March 1 through May 1, (60 days from Mail Date)

Real Estate Tax Bill Payment Information

Tax Bills IssuedSeptember 1
Single Payment Due (Delinquent Date)December 31
First Installment Due (Delinquent Date)November 1
Second Installment Due (Delinquent Date)May 1

Personal Property Information

Assessment Notice Issue DateJuly 1
Appeal DeadlineJuly 20
Rendition DateApril 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedSeptember 1
Single Payment Due (Delinquent Date)November 1

Arkansas

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJuly 1
Appeal DeadlineAugust 19; Third Monday in August (BOE)

Real Estate Tax Bill Payment Information

Tax Bills IssuedMarch 1
Single Payment Due (Delinquent Date)October 15, single and 3rd installment.
First Installment Due (Delinquent Date) April 16
Second Installment Due (Delinquent Date)July 15

Personal Property Information

Assessment Notice Issue DateAugust 1
Appeal DeadlineAugust 15
Rendition DateMay 31

Personal Property Tax Bill Payment Information

Tax Bill IssuedMarch 1
Single Payment Due (Delinquent Date)October 10

California

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJuly 1
Appeal Deadline

September 16 or December 2; Varies per Jurisdiction; either September 16 or December 2 for 2019. The Counties with September 16 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura.

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date) December 10
Second Installment Due (Delinquent Date)April 10

Personal Property Information

Assessment Notice Issue DateJune 30
Appeal DeadlineSeptember 15
Rendition DateApril 1 – No penalties for extensions filed by May 7

Personal Property Tax Bill Payment Information

Tax Bill IssuedJune 1
Single Payment Due (Delinquent Date)August 31

Colorado

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 1; Petitions must be filed by June 1

Real Estate Tax Bill Payment Information

Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)April 30
First Installment Due (Delinquent Date) February 28
Second Installment Due (Delinquent Date)June 15

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 30
Rendition DateApril 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedJanuary 1
Single Payment Due (Delinquent Date)April 30 (optional)
First Installment Due (Delinquent Date)February 28
Second Installment Due (Delinquent Date)June 15

Colorado (Denver)

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 1

Real Estate Tax Bill Payment Information

Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)April 30
First Installment Due (Delinquent Date) February 28
Second Installment Due (Delinquent Date)June 15

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJuly 30
Rendition DateApril 15

Connecticut

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateOctober 1

Real Property Information

Assessment Notice Issue DateFebruary 1
Appeal DeadlineFebruary 20; Recommended to appeal informally prior to the February 20 deadline

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)July 1
First Installment Due (Delinquent Date) July 1
Second Installment Due (Delinquent Date)October 1

Personal Property Information

Assessment Notice Issue DateFebruary 1
Appeal DeadlineFebruary 20
Rendition DateNovember 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)July 1
First Installment Due (Delinquent Date)July 1
Second Installment Due (Delinquent Date)October 1

Delaware

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineJanuary 31; Varies by jurisdiction

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)September 30
First Installment Due (Delinquent Date) September 30

Personal Property Information

Personal Property is not taxable in Delaware. 

District of Columbia (DC)

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMarch 1
Appeal DeadlineApril 1; Prior year-end financial/rent roll information is required to be filed by April 15

Real Estate Tax Bill Payment Information

Tax Bills IssuedMarch 1
Single Payment Due (Delinquent Date)March 31
First Installment Due (Delinquent Date) March 31
Second Installment Due (Delinquent Date)September 15

Personal Property Information

Assessment Notice Issue DateJuly 1
Appeal DeadlineJuly 31
Rendition DateJuly 31

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)July 31 of prior year

Florida

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateAugust 1
Appeal DeadlineSeptember 1; TRIM notices are mailed starting August 1 with each county sending notices based on ability to send out all notices. Appeal deadlines usually falls within first three weeks of September based on 25 days from the mailing of the TRIM notices.

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)March 31

Personal Property Information

Assessment Notice Issue DateAugust 10
Appeal DeadlineSeptember 1
Rendition DateApril 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)November 30

Georgia

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril – June
Appeal DeadlineMay – August; Varies by jurisdiction (May 15 – Aug 15); 45 days from NOV

Real Estate Tax Bill Payment Information

Tax Bills IssuedSeptember 1
Single Payment Due (Delinquent Date)October 31
First Installment Due (Delinquent Date) September 15
Second Installment Due (Delinquent Date)November 15

Personal Property Information

Assessment Notice Issue DateApril 15
Appeal DeadlineJune 1
Rendition DateApril 1 

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)August 15

Hawaii

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Hawaii County (The Big Island and Maui)

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMarch 15
Appeal DeadlineApril 9; Appeals must be filed by April 9 preceding the tax year

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 20
Single Payment Due (Delinquent Date)August 20
First Installment Due (Delinquent Date) August 20
Second Installment Due (Delinquent Date)February 20

Personal Property Information

Personal Property is not taxable in Hawaii.

Hawaii County (Honolulu City and County)

Lien DateOctober 1

Real Property Information

Assessment Notice Issue DateDecember 15
Appeal DeadlineJanuary 15

Hawaii (Kauai)

Lien DateOctober 1

Real Property Information

Assessment Notice Issue DateDecember 1
Appeal DeadlineDecember 31

Idaho

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJune 25; Appeals must be filed by fourth Monday of June

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)December 20
First Installment Due (Delinquent Date) December 20
Second Installment Due (Delinquent Date)June 20

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 15
Rendition DateMarch 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)December 20
First Installment Due (Delinquent Date)December 20
Second Installment Due (Delinquent Date)June 20 of the following year

Illinois

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJuly 1; Varies by Township; July 1 – December 31

Real Estate Tax Bill Payment Information

Tax Bills IssuedMay 1
Single Payment Due (Delinquent Date)June 1
First Installment Due (Delinquent Date) June 1
Second Installment Due (Delinquent Date)September1

Personal Property Information

Personal Property is not taxable in Illinois.

Illinois (Cook County)

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineMarch 1; Varies by township; March – November.

Real Estate Tax Bill Payment Information

Tax Bills IssuedFebruary 1 and July 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date) March 1
Second Installment Due (Delinquent Date)August 1

Personal Property Information

Personal Property is not taxable in Illinois. 

Indiana

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 30
Appeal DeadlineJune 15; The statewide appeal deadline is June 15 for almost all counties. There are a few counties that will use their tax bills as assessment notices, which results in a 45-day appeal deadline from the date of the tax bills release, which is usually mid-April.

Real Estate Tax Bill Payment Information

Tax Bills IssuedApril 1
Single Payment Due (Delinquent Date)May 10
First Installment Due (Delinquent Date) May 10
Second Installment Due (Delinquent Date)November 10

Personal Property Information

Assessment Notice Issue DateOctober 1
Appeal DeadlineNovember 15
Rendition DateMay 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedApril 10
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)May 10 of the following year
Second Installment Due (Delinquent Date)November 10 of the following year

Iowa

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineApril 30; Varies by jurisdiction. Property valuation change as of Jan 1 in an odd year must be provided to taxpayers by mail by April 1 of the odd year. Taxpayers can petition the BOR and appeal the valuation from April 2 – 30 in the odd year. If the assessor implements a change of value as of Jan 1 in an even year, the petition can be filed between April 2 – 30 in the even year.  

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)September 30
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date)March 31

Personal Property Information

Personal Property is not taxable in Iowa.

Kansas

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMarch 1
Appeal DeadlineMarch 31

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 15
Single Payment Due (Delinquent Date)December 20
First Installment Due (Delinquent Date) December 20
Second Installment Due (Delinquent Date)May 10

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 15
Rendition DateMarch 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedNov. 1
Single Payment Due (Delinquent Date)N/A
First Installment Due (Delinquent Date)Dec. 20
Second Installment Due (Delinquent Date)May 10 of the following year

Kentucky

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 16
Appeal DeadlineMay 21;  If there is a change in value, NOV will be issued in late April. The formal appeal deadline is the third Monday in May; however, to file a formal appeal, an informal conference must be held with the county during the two weeks prior to the formal appeal deadline (inspection period). This two-week inspection period begins on the first Monday in May.

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)December 31
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date)February 28

Personal Property Information

Assessment Notice Issue DateSeptember 1
Appeal DeadlineNovember 15
Rendition DateMay 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedSeptember 1
Single Payment Due (Delinquent Date)December 31

Louisiana

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1; August 1 for New Orleans city

Real Property Information

Assessment Notice Issue DateAugust 1
Appeal DeadlineAugust 15; Varies by Parish August 1 – September 15

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)December 31

Personal Property Information

Assessment Notice Issue DateAugust 1
Appeal DeadlineAugust 15
Rendition DateApril 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)December 31

Maine

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateApril 1

Real Property Information

Assessment Notice Issue DateJuly 1
Appeal DeadlineJanuary 1; 185 days from the commitment date, typically January 1st through the Spring of 2019.

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)September 1
First Installment Due (Delinquent Date) September 1
Second Installment Due (Delinquent Date)March 1

Personal Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJanuary 1
Rendition DateApril – May. Varies by jurisdiction.

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)September 15
Second Installment Due (Delinquent Date)March 15 of the following year

Maryland

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineFebruary 10; December 31 or February 10

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)September 30
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date)December 31

Personal Property Information

Assessment Notice Issue DateSeptember 1
Appeal DeadlineNovember 15
Rendition DateApril 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedAugust 15
Single Payment Due (Delinquent Date)September 30

Massachusetts

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineFebruary 1

Real Estate Tax Bill Payment Information

Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)January 1
First Installment Due (Delinquent Date) August 1
Second Installment Due (Delinquent Date)November 1

Personal Property Information

Assessment Notice Issue DateDecember 30
Appeal DeadlineFebruary 1
Rendition DateMarch 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)August 1
Second Installment Due (Delinquent Date)November 1

Michigan

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateDecember 31 of prior year

Real Property Information

Assessment Notice Issue DateFebruary 15
Appeal DeadlineMay 31; Tribunal Deadline = May 31; Petitions filed with the local board during March, with decisions in March/April

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1 and November 1
Single Payment Due (Delinquent Date)September 14 (Summer); February 14 (Winter)

Personal Property Information

Assessment Notice Issue DateFebruary 15
Appeal DeadlineMarch 10
Rendition DateFebruary 20

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1 – Summer
Single Payment Due (Delinquent Date)September 14 (Summer) – February 14 (Winter)

Michigan (Winter)

Lien DateJanuary 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1 – Winter
Single Payment Due (Delinquent Date)December 15 or February 14

Minnesota

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 2 of prior year

Real Property Information

Assessment Notice Issue DateMarch 1
Appeal DeadlineApril 30;  Appeal deadline for current pay value is always April 30. City/County Boards of Equalization for the following year pay value = March – Apr. Objections filed with the assessor or County board; June hearing if not resolved

Real Estate Tax Bill Payment Information

Tax Bills IssuedApril 1
Single Payment Due (Delinquent Date)May 15
First Installment Due (Delinquent Date) May 15
Second Installment Due (Delinquent Date)October 15

Personal Property Information

Personal Property is not taxable in Minnesota.  

Mississippi

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJuly 1
Appeal DeadlineAugust 5; Appeals filed to the Board of Supervisor by first Monday in August; Note: Individual counties can request extensions to these deadlines if they are not ready to publish by July 1, 2019.

Real Estate Tax Bill Payment Information

Tax Bills IssuedDecember 1
Single Payment Due (Delinquent Date)January 31

Personal Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJuly 31
Rendition DateApril 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)February 1 of the following year

Missouri

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 1 
Appeal DeadlineJuly 8; Varies by county; Most fall around mid-July (second Monday in July)

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)December 31

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 15
Rendition DateMarch 1; April 1 – St. Louis city

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)December 31

Montana

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 1; 30 days from NOV; Protests filed with the county board by June 30

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)November 30
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date)May 31

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 6
Rendition DateJanuary 31 (30 days from receipt of form)

Personal Property Tax Bill Payment Information

Tax Bill IssuedMay 1
Single Payment Due (Delinquent Date)June 30
First Installment Due (Delinquent Date)November 30
Second Installment Due (Delinquent Date)May 31 of the following year

Nebraska

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJune 30

Real Estate Tax Bill Payment Information

Tax Bills IssuedDecember 20
Single Payment Due (Delinquent Date)March 31
First Installment Due (Delinquent Date) March 31
Second Installment Due (Delinquent Date)July 31

Personal Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJune 30
Rendition DateMay 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedDecember 1
Single Payment Due (Delinquent Date)Date Not Applicable 
First Installment Due (Delinquent Date)March 31 of the following year
Second Installment Due (Delinquent Date)July 31 of the following year

Nevada

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJuly 1

Real Property Information

Assessment Notice Issue DateDecember 15
Appeal DeadlineJanuary 15

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 15
Single Payment Due (Delinquent Date)September 30
First Installment Due (Delinquent Date) August 15
Second Installment Due (Delinquent Date)October 1

Personal Property Information

Assessment Notice Issue DateOctober 1
Appeal DeadlineJanuary 15 of the following year
Rendition DateJuly 31

Personal Property Tax Bill Payment Information

Tax Bill IssuedSeptember 1
Single Payment Due (Delinquent Date)October 1

New Hampshire

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateApril 1

Real Property Information

Assessment Notice Issue DateOctober 1
Appeal DeadlineMarch 1

Real Estate Tax Bill Payment Information

Tax Bills IssuedMay 15
Single Payment Due (Delinquent Date)July 1
First Installment Due (Delinquent Date) July 1
Second Installment Due (Delinquent Date)December 1

Personal Property Information

Personal Property is not taxable in New Hampshire.

New Jersey

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateOctober 1

Real Property Information

Assessment Notice Issue DateJanuary 30
Appeal DeadlineApril 1; 30 days from NOV; May 1 for communities in re-evaluation 

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date) February 1
Second Installment Due (Delinquent Date)May 1

Personal Property Information

Personal Property not taxable in New Jersey.

New Mexico

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMarch 31
Appeal DeadlineApril 15; 30 days from NOV mailing all NOVs must be out by April 1 per state statute

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)December 10
First Installment Due (Delinquent Date)December 10
Second Installment Due (Delinquent Date)May 10

Personal Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineApril 30 – June 30; Varies
Rendition DateFebruary 28 or last day of February

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)December 10
Second Installment Due (Delinquent Date)May 10 of the following year

New York

COVID-19 Property Tax Extensions by Jurisdiction: Click here

New York (Excludes NYC Boroughs)

Lien DateJanuary 5

Real Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineMay 20; 30 days from NOV; dates vary by jurisdiction

Real Estate Tax Bill Payment Information

Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)January 31

Personal Property Information

Personal Property not taxable in New York.

New York City Boroughs & Nassau

Lien DateJanuary 5

Real Property Information

Assessment Notice Issue DateJanuary 15
Appeal DeadlineMarch 1

Real Estate Tax Bill Payment Information

Tax Bills IssuedJune 1. Varies by jurisdiction.
Single Payment Due (Delinquent Date)July 1
First Installment Due (Delinquent Date)July 1
Second Installment Due (Delinquent Date)September 30

Personal Property Information

Personal Property not taxable in New York.

North Carolina

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJan. 1

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineMarch 31; 30 days after mailing of value notice or March 31.

Real Estate Tax Bill Payment Information

Tax Bills IssuedAugust 1
Single Payment Due (Delinquent Date)Jan. 5

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineSeptember 1
Rendition DateJan. 31

Personal Property Tax Bill Payment Information

Tax Bill IssuedAugust 1
Single Payment Due (Delinquent Date)

North Dakota

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateFebruary 1

Real Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineNovember 1; Township BOE = First Monday in April; City BOE = Second Tuesday in April. Formal appeal to the County Auditor by November 1 of the year following the year when taxes are due.

Real Estate Tax Bill Payment Information

Tax Bills IssuedDecember 1
Single Payment Due (Delinquent Date)February 15
First Installment Due (Delinquent Date) March 1
Second Installment Due (Delinquent Date)October 15

Personal Property Information

Personal Property not taxable in North Dakota.

Ohio

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateDecember 23
Appeal DeadlineMarch 31

Real Estate Tax Bill Payment Information

Tax Bills IssuedDecember 23
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date) January 20
Second Installment Due (Delinquent Date)June 20

Personal Property Information

Personal Property is not taxable in Ohio.

Oklahoma

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateFebruary 1
Appeal DeadlineMay 1; Notices are typically issued between Feb – April, there is no set date for notice issuance.  RE appeal deadline is the first Monday in May or 30 days from NOV.

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 15
Single Payment Due (Delinquent Date)December 31
First Installment Due (Delinquent Date) December 31
Second Installment Due (Delinquent Date)March 31

Personal Property Information

Assessment Notice Issue DateApril 1 – June 1; Varies
Appeal DeadlineApril – June or 20 days from notice; Varies
Rendition DateMarch 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedNovember 15
Single Payment Due (Delinquent Date)December 31

Oregon

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateOct. 15
Appeal DeadlineDecember 31; Property is revalued annually. Values are published by the counties as a component of the property tax statement in early October.

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 15
Single Payment Due (Delinquent Date)November 15
First Installment Due (Delinquent Date) November 15
Second Installment Due (Delinquent Date)February 15

Personal Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineDec. 31
Rendition DateMarch 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedOctober 1
Single Payment Due (Delinquent Date)

Pennsylvania

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1 of prior year

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineMarch 31

Real Estate Tax Bill Payment Information

Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)March 31

Personal Property Information

Personal Property not taxable in Pennsylvania.

Rhode Island

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateDecember 31

Real Property Information

Assessment Notice Issue DateJuly 1
Appeal DeadlineOct. 1; Varies Oct. – Dec.; 90 days after first payment due date.

Real Estate Tax Bill Payment Information

Tax Bills IssuedJune 15
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date) July 15
Second Installment Due (Delinquent Date)October 15

Personal Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineAugust 31; 90 days from notice
Rendition DateJanuary 31

Personal Property Tax Bill Payment Information

Tax Bill IssuedJune 15
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)July 15
Second Installment Due (Delinquent Date)October 15

South Carolina

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateDecember 31

Real Property Information

Assessment Notice Issue DateFebruary 1
Appeal DeadlineJanuary 15

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 15
Single Payment Due (Delinquent Date)January 15

Personal Property Information

Assessment Notice Issue DateAugust 1
Appeal DeadlineOctober 31
Rendition DateApril 30 or 120 days from fiscal close date

Personal Property Tax Bill Payment Information

Tax Bill IssuedDecember 1
Single Payment Due (Delinquent Date)January 15 of the following year

Tennessee

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineJune 1; 30 days from NOV or by June 1. Davidson and Shelby County are June 15 and June 30 respectively.

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 15
Single Payment Due (Delinquent Date)February 28

Personal Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineMay 15
Rendition DateMarch 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedOctober 1
Single Payment Due (Delinquent Date)February 28 of the following year

Texas

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 15
Appeal DeadlineMay 15; Later of May 15 or 30 days from NOV; 60 days from Notice of Determination (NOD) to file litigation

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)January 31
First Installment Due (Delinquent Date) November 30
Second Installment Due (Delinquent Date)June 30

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineLater of June 1 or 30 days from notice
Rendition DateApril 15

Personal Property Tax Bill Payment Information

Tax Bill IssuedOctober 1
Single Payment Due (Delinquent Date)January 31 of the following year

Utah

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateAugust 1
Appeal DeadlineSeptember 15; Deadline for filing appeals is September 15 OR 45 days after the Notice; whichever is later.

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)November 30

Personal Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJuly 1
Rendition DateMay 15; except Salt Lake City

Personal Property Tax Bill Payment Information

Tax Bill IssuedMay 1
Single Payment Due (Delinquent Date)May 15

Vermont

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateApril 1

Real Property Information

Assessment Notice Issue DateMay 15
Appeal DeadlineMay 29; Assessors send out notices starting in May, but only when there is a change in the value. Jurisdictions release assessment over (about) a three-month timeframe. Grievances must be filed with the Lister (Assessor) within 14 days of the notice. An appeal to the Board of Civil Authority must be done within 14 days of the Lister’s decision..

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 1
Single Payment Due (Delinquent Date)August 15
First Installment Due (Delinquent Date) August 15
Second Installment Due (Delinquent Date)November 15

Personal Property Information

Assessment Notice Issue DateMay 1
Appeal DeadlineMay 20
Rendition DateApril 20

Personal Property Tax Bill Payment Information

Tax Bill IssuedJuly 1
Single Payment Due (Delinquent Date)August 15
First Installment Due (Delinquent Date)August 15
Second Installment Due (Delinquent Date)November 15

Virginia

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateMarch 1
Appeal DeadlineApril 1; 15 – 30 days from NOV; varies by jurisdiction

Real Estate Tax Bill Payment Information

Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)December 5
First Installment Due (Delinquent Date) June 6
Second Installment Due (Delinquent Date)December 5

Personal Property Information

Assessment Notice Issue DateMarch 1
Appeal DeadlineApril 1
Rendition DateApril 15, but can vary by jurisdiction

Personal Property Tax Bill Payment Information

Tax Bill IssuedApril 1
Single Payment Due (Delinquent Date)May 1

Washington

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateJune 1
Appeal DeadlineJuly 1 ; August 1 – December 30; Notices can be sent at any time. Appeal deadlines vary from 30 or 60 days following Notice Mail Date. These deadline periods vary among counties.

Real Estate Tax Bill Payment Information

Tax Bills IssuedFebruary 10
Single Payment Due (Delinquent Date)April 30
First Installment Due (Delinquent Date) April 30
Second Installment Due (Delinquent Date)October 31

Personal Property Information

Assessment Notice Issue DateOctober 15
Appeal DeadlineJuly 1
Rendition DateApril 30

Personal Property Tax Bill Payment Information

Tax Bill IssuedFebruary 1
Single Payment Due (Delinquent Date)April 30
First Installment Due (Delinquent Date)April 30
Second Installment Due (Delinquent Date)October 31

West Virginia

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJuly 1 of prior year

Real Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineFebruary 1

Real Estate Tax Bill Payment Information

Tax Bills IssuedJuly 15
Single Payment Due (Delinquent Date)September 30
First Installment Due (Delinquent Date) September 30
Second Installment Due (Delinquent Date)March 31

Personal Property Information

Assessment Notice Issue DateJanuary 1
Appeal DeadlineJanuary 31
Rendition DateAugust 1 (Industrial); September 1 (Commercial)

Personal Property Tax Bill Payment Information

Tax Bill IssuedAugust 1
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date)September 30
Second Installment Due (Delinquent Date)March 31 of the following year

Wisconsin

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineMay 8; Varies by jurisdiction (Apr 30 – Sept 30); 30 days from NOV

Real Estate Tax Bill Payment Information

Tax Bills IssuedNovember 15
Single Payment Due (Delinquent Date)January 31
First Installment Due (Delinquent Date) January 31
Second Installment Due (Delinquent Date)July 31

Personal Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineMay 1
Rendition DateMarch 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedDecember 1
Single Payment Due (Delinquent Date)January 31 of the following year

Wyoming

COVID-19 Property Tax Extensions by Jurisdiction: Click here

Lien DateJanuary 1

Real Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineMay 1; 30 days from NOV

Real Estate Tax Bill Payment Information

Tax Bills IssuedSeptember 1
Single Payment Due (Delinquent Date)November 10
First Installment Due (Delinquent Date) November 10
Second Installment Due (Delinquent Date)May 10

Personal Property Information

Assessment Notice Issue DateApril 1
Appeal DeadlineMay 1
Rendition DateMarch 1

Personal Property Tax Bill Payment Information

Tax Bill IssuedOctober 1
Single Payment Due (Delinquent Date)November 10
First Installment Due (Delinquent Date)November 10
Second Installment Due (Delinquent Date)May 10 of the following year