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Alabama

Lien DateOctober 1 of prior year
  
Real Property Information
 
Assessment Notice Issue DateMarch – August
Appeal DeadlineApril – September (30 days after notice)
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJanuary 15
Appeal DeadlineFebruary 14. Different counties/boroughs mail on different dates, typically though around March. Anchorage mailed notices on January 15 and we have February 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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJanuary – February
Appeal DeadlineMarch-May. 60 days from the notice. April 25; Appeal Deadline for Maricopa and Pima is April 25
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJuly 17
Appeal Deadline
August 21; A petition/letter must be received, and hearing date be scheduled by the 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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJuly 1
Appeal Deadline

September 15 or November 30. Varies per jurisdiction; September 15 or November 30 for 2023. The counties with a September 15 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Mono, Sierra and Ventura. An appeal must be filed between July 2 and either September 15 or November 30 (depending on county). With the exception of Supplemental and Escape, the deadline to filed is 60 days from the date of the notice.

  
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 and November 30
Rendition DateApril 1 – No penalties for extensions filed by May 7
  
Personal Property Tax Bill Payment Information
 
Tax Bill IssuedJune 11 to mid-July
Single Payment Due (Delinquent Date)August 31

Colorado

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateMay 1
Appeal DeadlineJune 10; 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

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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJanuary 1
Appeal DeadlineJanuary 31, March 15 and April 1; varies by jurisdiction. Kent County, DE just reassessed for 2024, and the appeal deadline there is March 15.
  
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)

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 DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateEarly to Mid-August
Appeal DeadlineEarly to Mid-September; Varies by county; 25 days from TRIM notice. TRIM notices are mailed out in early to mid-August with preliminary value information. The appeal deadline is 25 days from the date of mailing. This is a floating appeal deadline each year for each individual county. Historically, the appeal deadlines fall between 9/2 – 9/19; depending on the county.
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedNovember 1
Single Payment Due (Delinquent Date)March 31
  
Personal Property Information
 
Assessment Notice Issue DateMid-August; this is a floating date for each individual County
Appeal Deadline25 days from notice; TRIM notices are mailed in mid-August. The appeal deadline is 25 days from the date of mailing. This is a floating appeal deadline each year for each individual County. Historically, the appeal deadlines fall between September 3—September 20; depending on the jurisdiction.
Rendition DateApril 1
  
Personal Property Tax Bill Payment Information
 
Tax Bill IssuedNovember 1
Single Payment Due (Delinquent Date)March 31
April 1, unpaid taxes for prior year become delinquent, interest accrues

Georgia

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateApril – June
Appeal DeadlineMay – August; Varies by jurisdiction (May 15-August 15); 45 days from date of initial notice; 30 days from date of appeal decision
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedVaries by Jurisdiction
Single Payment Due (Delinquent Date)Varies by Jurisdiction
First Installment Due (Delinquent Date) Varies by Jurisdiction
Second Installment Due (Delinquent Date)Varies by Jurisdiction
  
Personal Property Information
 
Assessment Notice Issue DateVaries by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Appeal DeadlineVaries by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Rendition DateApril 1 
  
Personal Property Tax Bill Payment Information
 
Tax Bill IssuedVaries by county
Single Payment Due (Delinquent Date)Varies by county

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 DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJune 1
Appeal DeadlineJune 26; All counties in Idaho follow the same schedule for notices and appeals.
  
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)November 10
First Installment Due (Delinquent Date)November 10
Second Installment Due (Delinquent Date)May 10

Illinois

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateMay – December
Appeal DeadlineMay – December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
  
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 DeadlineVaries 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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateApril 30
Appeal DeadlineJune 15; Assessments issued at different times throughout the year and vary by jurisdiction. Appeal deadline is always June 15.
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateApril 1
Appeal DeadlineApril 30; Varies by jurisdiction. Iowa is a biennial reassessment cycle, but the value is as of 1/1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal. Property valuation change as of January 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 January 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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateMarch 1
Appeal DeadlineMarch 31; Informal appeal due 30 days from notice date; an appeal of the informal decision must be filed to the Board of Tax Appeals (BOTA) within 30 days of the date on the result notice.
  
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 IssuedNovember 1
Single Payment Due (Delinquent Date)N/A
First Installment Due (Delinquent Date)December 20
Second Installment Due (Delinquent Date)May 10 of the following year

Kentucky

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateLate April / Early May
Appeal DeadlineMay 20 (BOAA); If there is a change in value, NOV will be issued in late April. If there is a change in value, an NOV will be issued in late April / early May. The formal appeal deadline is the third Monday in May; however, to file a formal appeal to the BOAA, an informal conference must be held with the county during the two weeks prior to the formal appeal deadline (inspection period). Inspection period is May 6 – May 20.
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateVaries by parish; August 1-September 15 (exception is Orleans parish is on July 15)
Appeal DeadlineVaries by parish, August 1-September 30; An assessment can be reviewed informally within the 15-day business day “open roll” period. This begins no earlier than August 15th and ends no later than September 15th. If a formal appeal is needed, the filing deadline is 10 days before the scheduled Board hearing (see each Parish’s annually published dates). If needed an appeal to the Louisiana Tax Commission can be made. This is due 10 days after receipt of the written board ruling.
  
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

Lien DateApril 1
  
Real Property Information
 
Assessment Notice Issue DateJuly 1
Appeal DeadlineJanuary 1; 185 days from the commitment date; 60 days from assessors’ decision. Jurisdictions release values over 3-4 starting on July 1. Appeal Deadlines occur the following January-April timeframe.
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateEffective Date January 1
Appeal DeadlineDecember 31 or February 10; Triennial cycle with 1/3 of the properties reassessed each year. December 31 appeal deadline for off-cycle properties. Notices issued in late December for in-cycle properties with a lien date of January 1. Appeal deadline for in-cycle properties is in February. No notice issued for off-cycle properties.
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJanuary 1
Appeal DeadlineFebruary 1. Decisions from the Board of Assessors can be appealed within 3 months of the decision date.
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedAugust1
First Quarter for Quarterly Billing CommunitiesJuly 1
Second Quarter for Quarterly Billing CommunitiesOctober1
Third Quarter for Quarterly Billing CommunitiesJanuary 1
Fourth Quarter for Quarterly Billing CommunitiesApril 1
First Half for Semi-Annual Billing CommunitiesMid-October (can vary)
Second Half for Semi-Annual Billing CommunitiesApril 1 (can vary)
  
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

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

Lien DateJanuary 2
  
Real Property Information
 
Assessment Notice Issue DateMid to late March of the assessment year
Appeal Deadline

Local Boards and Open Book vary by jurisdiction and typically take place between April through the end of May. County Boards are held in June (dates and times vary by jurisdiction).

Minnesota Tax Court appeal deadlines are April 30 of the payable year. 

  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedMarch and April (varies by jurisdiction)
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 DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJuly 3
Appeal DeadlineAugust 7; Appeals filed to the Board of Supervisors by first Monday in August.
  
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

Lien DateJanuary 1 of odd numbered years
  
Real Property Information
 
Assessment Notice Issue DateApril 1 
Appeal DeadlineSecond Monday of July; Varies by county; Most fall around mid-July (2nd Monday in July). Appeal to State Tax Commission (STC) 30 days after the BOE notice or Sep 30th. Note:  Informal deadlines vary drastically with BOE deadlines ranging from late June – mid 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

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 DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJune 1
Appeal DeadlineJune 30. All appeals must go through an attorney
  
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

Lien DateJuly 1
  
Real Property Information
 
Assessment Notice Issue DateDecember 15
Appeal DeadlineJanuary 15; While January 15 of the current calendar is the filing deadline for appeal submission, Supplemental noticed sites which carry a DOV of July 1, will carry an appeal filing deadline of the following January 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

Lien DateApril 1
  
Real Property Information
 
Assessment Notice Issue DateOctober 1
Appeal DeadlineMarch 1; September 1 deadline to appeal any abatement application decision to either the New Hampshire Board of Tax and Land Appeals or Superior Court, but not both.
  
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

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 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 DateLast 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

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 notice date; dates vary by jurisdiction. Most of NY are the 3rd and 4th Tuesday of May.
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
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 Early June
Single Payment Due (Delinquent Date) July 1
First Installment Due (Delinquent Date) July 1
Second Installment Due (Delinquent Date) January 1
Personal Property Information
Personal Property not taxable in New York.
Nassau County
School Taxes October 1
General Taxes January 1
Real Property Information
Assessment Notice Issue Date January 15
Appeal Deadline March 1, often extended to April or May
Real Estate Tax Bill Payment Information
General Tax First Half Due January 1; payments accepted without penalty until February 10
General Tax Second Half Due July 1; payments accepted without penalty until August 10
School Tax First Half Due October 1; payments accepted without penalty until November 10
School Tax Second Half Due April 1; payments accepted without penalty until May 10
Personal Property Information
Personal Property not taxable in New York.

North Carolina

Lien Date Jan. 1
Real Property Information
Assessment Notice Issue Date January-March
Appeal Deadline April 1; 30 days from notice. 30 days to file an informal appeal from the date. Formal appeal deadline will be when the board adjourns, which the earliest that can be is the first Monday in April.
Real Estate Tax Bill Payment Information
Tax Bills Issued August 1
Single Payment Due (Delinquent Date) January 5
Personal Property Information
Assessment Notice Issue Date May 1
Appeal Deadline September 1
Rendition Date January 31
Personal Property Tax Bill Payment Information
Tax Bill Issued August 1
Single Payment Due (Delinquent Date)January 5 of the following year

North Dakota

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. Appeals (formal abatements) are filed retroactively. 
  
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateVaries by county
Appeal DeadlineMarch 31; Informal appeal for counties may be available when it is in a triennial year (varies by county)
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedVaries by county
Single Payment Due (Delinquent Date)Date Not Applicable
First Installment Due (Delinquent Date) Varies by county
Second Installment Due (Delinquent Date)Varies by county
  
Personal Property Information
 

Personal Property is not taxable in Ohio.

Oklahoma

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateFebruary 1
Appeal DeadlineApril 5; 30 days from notice date; dates vary by jurisdiction
  
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

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)November 15

Pennsylvania

(Except Allegheny County & Philadelphia)
Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJanuary 1 and June 1
Appeal DeadlineAugust 1 – September 1; Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedFebruary and July
Single Payment Due (Delinquent Date)Due dates vary by collector. Face tax due dates are normally May 31/June 30 for municipal and county bills and September 30/October 31 for school district tax bills.
  
Personal Property Information
 
Personal Property not taxable in Pennsylvania.
Allegheny County/City of Pittsburgh
Lien DateJanuary 1 of prior year
  
Real Property Information
 
Assessment Notice Issue DateJanuary 1 and June 1
Appeal DeadlineMarch 31. Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
  
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.
City of Philadelphia
Lien DateJanuary 1 of prior year
  
Real Property Information
 
Appeal DeadlineFirst Monday in October. Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)February 28
  
Personal Property Information
 
Personal Property not taxable in Pennsylvania.

Rhode Island

Lien DateDecember 31
  
Real Property Information
 
Assessment Notice Issue DateJuly 1
Appeal DeadlineOctober 1; Varies October-December; 90 days after first payment due date; 90 days from the notice.
  
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

Lien DateDecember 31
  
Real Property Information
 
Assessment Notice Issue DateJune – July
Appeal DeadlineJanuary 15. 90 days from the Notice. September-October for Reassessment Counties and New Construction/Value changes in non-reassessment counties. January 15th for values that remained flat in non-reassessment counties. 90 days from the Notice; Non-reassessment counties will not receive notices but appeal is based on tax bill value and due by 1/15 of the following year.
  
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

South Dakota

Lien DateJanuary 31
  
Real Property Information
 
Assessment Notice Issue DateMarch 1
Appeal DeadlineMarch 15 and April 2; If property is locally owned, the appeal deadline is March 22 (Thursday preceding the third Monday in March); if the property is not locally owned, appeal deadline is first Tuesday in April.
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedJanuary 1
Single Payment Due (Delinquent Date)April 30
First Installment Due (Delinquent Date)April 30
Second Instalment Date (Delinquent Date)October 31 
Personal Property Information
 

Personal Property is not taxable in South Dakota

Tennessee

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateMay 1
Appeal DeadlineJune 1; 30 days from notice date or by June 1. Davidson and Shelby Counties are June 15 and June 30 respectively
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedOctober 1
Single Payment Due (Delinquent Date)February 28 of the following year
  
Personal Property Information
 
Assessment Notice Issue DateMay 1
Appeal DeadlineJune 1
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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateApril
Appeal DeadlineMay 15; Later of May 15 or 30 days after notice; 60 days from Notice of Determination (NOD) to file litigation
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedOctober – November
Single Payment Due (Delinquent Date)February 1
  
Personal Property Information
 
Assessment Notice Issue DateMay – June
Appeal DeadlineLater of June 1 or 30 days from notice
Rendition DateApril 15
  
Personal Property Tax Bill Payment Information
 
Tax Bill IssuedOctober – November
Single Payment Due (Delinquent Date)February 1

Utah

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateJuly/August
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

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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateMarch 1
Appeal DeadlineApril 1; 15-30 days from notice date; 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

Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateNo set date. Values are typically mailed between June and December of the assessment year for taxes in the following calendar year.
Appeal Deadline
Appeal deadlines vary with counties, either 30 or 60 days following the Value Change Notice mail date.
  
Real Estate Tax Bill Payment Information
 
Tax Bills IssuedSometime in February of the tax year
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

Lien DateJuly 1 of prior year
  
Real Property Information
 
Assessment Notice Issue DateJanuary 1
Appeal Deadline60 Days from notice date; issue dates vary annually and by jurisdiction. Assessment notices aren’t sent out unless the value increases at least 10% from the previous year. Discussions can be had with the assessors’ until the Board deadline in mid-February (changes between counties).
  
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

Wyoming

Lien Date January 1
Real Property Information
Assessment Notice Issue Date April 23
Appeal Deadline May 8; Appeal Deadline exists from April 23 – September 1. The two main jurisdictions are Madison and Milwaukee, deadlines of May 9th and 16th, respectively.
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
Personal property is not taxable in Wisconsin.
Lien DateJanuary 1
  
Real Property Information
 
Assessment Notice Issue DateApril 1
Appeal DeadlineMay 1; 30 days from notice date
  
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