At Integral Property Tax Services we keep a tab on jurisdictions across the country. To see important deadlines, click on a state below.
US Tax Calendar
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Browse by State
Alabama
| Lien Date | October 1 of prior year |
Real Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | May 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 Issued | October 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Personal Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | May 1 |
| Rendition Date | December 31 of prior year |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | October 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Alaska
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 15 |
| Appeal Deadline | February 14 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | May 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 Date | February – March. Varies by jurisdiction. |
| Appeal Deadline | March – April. Varies by jurisdiction. |
| Rendition Date | December 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 |
| Single Payment Due (Delinquent Date) | Date Not Applicable |
| First Installment Due (Delinquent Date) | August 31 |
| Second Installment Due (Delinquent Date) | October 31 |
Arizona
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | Between January 1 and March 1 |
| Appeal Deadline | Varies between March 1 through May 1, (60 days from Mail Date) |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | September 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 Date | July 1 |
| Appeal Deadline | July 20 |
| Rendition Date | April 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | September 1 |
| Single Payment Due (Delinquent Date) | November 1 |
Arkansas
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | July 1 |
| Appeal Deadline | August 19; Third Monday in August (BOE) |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | March 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 Date | August 1 |
| Appeal Deadline | August 15 |
| Rendition Date | May 31 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | March 1 |
| Single Payment Due (Delinquent Date) | October 10 |
California
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | July 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 Issued | October 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 Date | June 30 |
| Appeal Deadline | September 15 |
| Rendition Date | April 1 – No penalties for extensions filed by May 7 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | June 1 |
| Single Payment Due (Delinquent Date) | August 31 |
Colorado
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 1; Petitions must be filed by June 1 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | January 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 Date | May 1 |
| Appeal Deadline | June 30 |
| Rendition Date | April 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | January 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 Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 1 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | January 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 Date | May 1 |
| Appeal Deadline | July 30 |
| Rendition Date | April 15 |
Connecticut
| Lien Date | October 1 |
Real Property Information |
|
| Assessment Notice Issue Date | February 1 |
| Appeal Deadline | February 20; Recommended to appeal informally prior to the February 20 deadline |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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 Date | February 1 |
| Appeal Deadline | February 20 |
| Rendition Date | November 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 |
| Single Payment Due (Delinquent Date) | July 1 |
| First Installment Due (Delinquent Date) | July 1 |
| Second Installment Due (Delinquent Date) | October 1 |
Delaware
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | January 31; Varies by jurisdiction |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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)
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | March 1 |
| Appeal Deadline | April 1; Prior year-end financial/rent roll information is required to be filed by April 15 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | March 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 Date | July 1 |
| Appeal Deadline | July 31 |
| Rendition Date | July 31 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 |
| Single Payment Due (Delinquent Date) | July 31 of prior year |
Florida
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | August 1 |
| Appeal Deadline | September 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 Issued | November 1 |
| Single Payment Due (Delinquent Date) | March 31 |
Personal Property Information |
|
| Assessment Notice Issue Date | August 10 |
| Appeal Deadline | September 1 |
| Rendition Date | April 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 1 |
| Single Payment Due (Delinquent Date) | November 30 |
Georgia
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April – June |
| Appeal Deadline | May – August; Varies by jurisdiction (May 15 – Aug 15); 45 days from NOV |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | September 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 Date | April 15 |
| Appeal Deadline | June 1 |
| Rendition Date | April 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 |
| Single Payment Due (Delinquent Date) | August 15 |
Hawaii
Hawaii County (The Big Island and Maui)
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | March 15 |
| Appeal Deadline | April 9; Appeals must be filed by April 9 preceding the tax year |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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 Date | October 1 |
Real Property Information |
|
| Assessment Notice Issue Date | December 15 |
| Appeal Deadline | January 15 |
Hawaii (Kauai)
| Lien Date | October 1 |
Real Property Information |
|
| Assessment Notice Issue Date | December 1 |
| Appeal Deadline | December 31 |
Idaho
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | June 25; Appeals must be filed by fourth Monday of June |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | November 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 Date | May 1 |
| Appeal Deadline | June 15 |
| Rendition Date | March 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | July 1; Varies by Township; July 1 – December 31 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | May 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 Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | March 1; Varies by township; March – November. |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | February 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 30 |
| Appeal Deadline | June 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 Issued | April 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 Date | October 1 |
| Appeal Deadline | November 15 |
| Rendition Date | May 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | April 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | April 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 Issued | July 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | March 1 |
| Appeal Deadline | March 31 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | November 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 Date | May 1 |
| Appeal Deadline | June 15 |
| Rendition Date | March 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | Nov. 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 16 |
| Appeal Deadline | May 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 Issued | October 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 Date | September 1 |
| Appeal Deadline | November 15 |
| Rendition Date | May 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | September 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Louisiana
| Lien Date | January 1; August 1 for New Orleans city |
Real Property Information |
|
| Assessment Notice Issue Date | August 1 |
| Appeal Deadline | August 15; Varies by Parish August 1 – September 15 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | November 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Personal Property Information |
|
| Assessment Notice Issue Date | August 1 |
| Appeal Deadline | August 15 |
| Rendition Date | April 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Maine
| Lien Date | April 1 |
Real Property Information |
|
| Assessment Notice Issue Date | July 1 |
| Appeal Deadline | January 1; 185 days from the commitment date, typically January 1st through the Spring of 2019. |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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 Date | June 1 |
| Appeal Deadline | January 1 |
| Rendition Date | April – May. Varies by jurisdiction. |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | February 10; December 31 or February 10 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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 Date | September 1 |
| Appeal Deadline | November 15 |
| Rendition Date | April 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | August 15 |
| Single Payment Due (Delinquent Date) | September 30 |
Massachusetts
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | February 1 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | January 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 Date | December 30 |
| Appeal Deadline | February 1 |
| Rendition Date | March 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 |
| Single Payment Due (Delinquent Date) | Date Not Applicable |
| First Installment Due (Delinquent Date) | August 1 |
| Second Installment Due (Delinquent Date) | November 1 |
Michigan
| Lien Date | December 31 of prior year |
Real Property Information |
|
| Assessment Notice Issue Date | February 15 |
| Appeal Deadline | May 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 Issued | July 1 and November 1 |
| Single Payment Due (Delinquent Date) | September 14 (Summer); February 14 (Winter) |
Personal Property Information |
|
| Assessment Notice Issue Date | February 15 |
| Appeal Deadline | March 10 |
| Rendition Date | February 20 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 – Summer |
| Single Payment Due (Delinquent Date) | September 14 (Summer) – February 14 (Winter) |
Michigan (Winter)
| Lien Date | January 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 1 – Winter |
| Single Payment Due (Delinquent Date) | December 15 or February 14 |
Minnesota
| Lien Date | January 2 of prior year |
Real Property Information |
|
| Assessment Notice Issue Date | March 1 |
| Appeal Deadline | April 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 Issued | April 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | July 1 |
| Appeal Deadline | August 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 Issued | December 1 |
| Single Payment Due (Delinquent Date) | January 31 |
Personal Property Information |
|
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | July 31 |
| Rendition Date | April 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 1 |
| Single Payment Due (Delinquent Date) | February 1 of the following year |
Missouri
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | July 8; Varies by county; Most fall around mid-July (second Monday in July) |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | November 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Personal Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 15 |
| Rendition Date | March 1; April 1 – St. Louis city |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 1 |
| Single Payment Due (Delinquent Date) | December 31 |
Montana
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 1; 30 days from NOV; Protests filed with the county board by June 30 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | November 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 Date | May 1 |
| Appeal Deadline | June 6 |
| Rendition Date | January 31 (30 days from receipt of form) |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | May 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | June 30 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | December 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 Date | June 1 |
| Appeal Deadline | June 30 |
| Rendition Date | May 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | December 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
| Lien Date | July 1 |
Real Property Information |
|
| Assessment Notice Issue Date | December 15 |
| Appeal Deadline | January 15 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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 Date | October 1 |
| Appeal Deadline | January 15 of the following year |
| Rendition Date | July 31 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | September 1 |
| Single Payment Due (Delinquent Date) | October 1 |
New Hampshire
| Lien Date | April 1 |
Real Property Information |
|
| Assessment Notice Issue Date | October 1 |
| Appeal Deadline | March 1 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | May 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
| Lien Date | October 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 30 |
| Appeal Deadline | April 1; 30 days from NOV; May 1 for communities in re-evaluation |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | March 31 |
| Appeal Deadline | April 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 Issued | November 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 Date | April 1 |
| Appeal Deadline | April 30 – June 30; Varies |
| Rendition Date | February 28 or last day of February |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 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
New York (Excludes NYC Boroughs)
| Lien Date | January 5 |
Real Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | May 20; 30 days from NOV; dates vary by jurisdiction |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | January 1 |
| Single Payment Due (Delinquent Date) | January 31 |
Personal Property Information |
|
| Personal Property not taxable in New York. |
New York City Boroughs & Nassau
| Lien Date | January 5 |
Real Property Information |
|
| Assessment Notice Issue Date | January 15 |
| Appeal Deadline | March 1 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | June 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
| Lien Date | Jan. 1 |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | March 31; 30 days after mailing of value notice or March 31. |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | August 1 |
| Single Payment Due (Delinquent Date) | Jan. 5 |
Personal Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | September 1 |
| Rendition Date | Jan. 31 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | August 1 |
| Single Payment Due (Delinquent Date) |
North Dakota
| Lien Date | February 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | November 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 Issued | December 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | December 23 |
| Appeal Deadline | March 31 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | December 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | February 1 |
| Appeal Deadline | May 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 Issued | November 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 Date | April 1 – June 1; Varies |
| Appeal Deadline | April – June or 20 days from notice; Varies |
| Rendition Date | March 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | November 15 |
| Single Payment Due (Delinquent Date) | December 31 |
Oregon
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | Oct. 15 |
| Appeal Deadline | December 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 Issued | October 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 Date | April 1 |
| Appeal Deadline | Dec. 31 |
| Rendition Date | March 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | October 1 |
| Single Payment Due (Delinquent Date) |
Pennsylvania
| Lien Date | January 1 of prior year |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | March 31 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | January 1 |
| Single Payment Due (Delinquent Date) | March 31 |
Personal Property Information |
|
| Personal Property not taxable in Pennsylvania. |
Rhode Island
| Lien Date | December 31 |
Real Property Information |
|
| Assessment Notice Issue Date | July 1 |
| Appeal Deadline | Oct. 1; Varies Oct. – Dec.; 90 days after first payment due date. |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | June 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 Date | June 1 |
| Appeal Deadline | August 31; 90 days from notice |
| Rendition Date | January 31 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | June 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
| Lien Date | December 31 |
Real Property Information |
|
| Assessment Notice Issue Date | February 1 |
| Appeal Deadline | January 15 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | October 15 |
| Single Payment Due (Delinquent Date) | January 15 |
Personal Property Information |
|
| Assessment Notice Issue Date | August 1 |
| Appeal Deadline | October 31 |
| Rendition Date | April 30 or 120 days from fiscal close date |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | December 1 |
| Single Payment Due (Delinquent Date) | January 15 of the following year |
Tennessee
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 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 Issued | October 15 |
| Single Payment Due (Delinquent Date) | February 28 |
Personal Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | May 15 |
| Rendition Date | March 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | October 1 |
| Single Payment Due (Delinquent Date) | February 28 of the following year |
Texas
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 15 |
| Appeal Deadline | May 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 Issued | October 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 Date | May 1 |
| Appeal Deadline | Later of June 1 or 30 days from notice |
| Rendition Date | April 15 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | October 1 |
| Single Payment Due (Delinquent Date) | January 31 of the following year |
Utah
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | August 1 |
| Appeal Deadline | September 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 Issued | October 1 |
| Single Payment Due (Delinquent Date) | November 30 |
Personal Property Information |
|
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | July 1 |
| Rendition Date | May 15; except Salt Lake City |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | May 1 |
| Single Payment Due (Delinquent Date) | May 15 |
Vermont
| Lien Date | April 1 |
Real Property Information |
|
| Assessment Notice Issue Date | May 15 |
| Appeal Deadline | May 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 Issued | July 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 Date | May 1 |
| Appeal Deadline | May 20 |
| Rendition Date | April 20 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | July 1 |
| Single Payment Due (Delinquent Date) | August 15 |
| First Installment Due (Delinquent Date) | August 15 |
| Second Installment Due (Delinquent Date) | November 15 |
Virginia
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | March 1 |
| Appeal Deadline | April 1; 15 – 30 days from NOV; varies by jurisdiction |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | October 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 Date | March 1 |
| Appeal Deadline | April 1 |
| Rendition Date | April 15, but can vary by jurisdiction |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | April 1 |
| Single Payment Due (Delinquent Date) | May 1 |
Washington
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | July 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 Issued | February 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 Date | October 15 |
| Appeal Deadline | July 1 |
| Rendition Date | April 30 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | February 1 |
| Single Payment Due (Delinquent Date) | April 30 |
| First Installment Due (Delinquent Date) | April 30 |
| Second Installment Due (Delinquent Date) | October 31 |
West Virginia
| Lien Date | July 1 of prior year |
Real Property Information |
|
| Assessment Notice Issue Date | January 1 |
| Appeal Deadline | February 1 |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | July 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 Date | January 1 |
| Appeal Deadline | January 31 |
| Rendition Date | August 1 (Industrial); September 1 (Commercial) |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | August 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
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | May 8; Varies by jurisdiction (Apr 30 – Sept 30); 30 days from NOV |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | November 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 Date | April 1 |
| Appeal Deadline | May 1 |
| Rendition Date | March 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | December 1 |
| Single Payment Due (Delinquent Date) | January 31 of the following year |
Wyoming
| Lien Date | January 1 |
Real Property Information |
|
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | May 1; 30 days from NOV |
Real Estate Tax Bill Payment Information |
|
| Tax Bills Issued | September 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 Date | April 1 |
| Appeal Deadline | May 1 |
| Rendition Date | March 1 |
Personal Property Tax Bill Payment Information |
|
| Tax Bill Issued | October 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 |