TAX CALENDAR
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Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia (DC)
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
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Utah
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West Virginia
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Wyoming
Alabama
| Lien Date | October 1 of prior year |
Real Property Information | |
| Assessment Notice Issue Date | March – August |
| Appeal Deadline | April – September (30 days after notice) |
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. 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 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 | January – February |
| Appeal Deadline | March-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 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 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 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 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 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 and November 30 |
| Rendition Date | April 1 – No penalties for extensions filed by May 7 |
Personal Property Tax Bill Payment Information | |
| Tax Bill Issued | June 11 to mid-July |
| Single Payment Due (Delinquent Date) | August 31 |
Colorado
| Lien Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 10; 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, 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 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 | Early to Mid-August |
| Appeal Deadline | Early 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 Issued | November 1 |
| Single Payment Due (Delinquent Date) | March 31 |
Personal Property Information | |
| Assessment Notice Issue Date | Mid-August; this is a floating date for each individual County |
| Appeal Deadline | 25 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 Date | April 1 |
Personal Property Tax Bill Payment Information | |
| Tax Bill Issued | November 1 |
| Single Payment Due (Delinquent Date) | March 31 April 1, unpaid taxes for prior year become delinquent, interest accrues |
Georgia
| Lien Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | April – June |
| Appeal Deadline | May – 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 Issued | Varies 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 Date | Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision |
| Appeal Deadline | Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision |
| Rendition Date | April 1 |
Personal Property Tax Bill Payment Information | |
| Tax Bill Issued | Varies 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 Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | June 1 |
| Appeal Deadline | June 26; All counties in Idaho follow the same schedule for notices and appeals. |
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) | November 10 |
| First Installment Due (Delinquent Date) | November 10 |
| Second Installment Due (Delinquent Date) | May 10 |
Illinois
| Lien Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | May – December |
| Appeal Deadline | May – December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction |
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 | 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; 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 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. 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 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; 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 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 | November 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 Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | Late April / Early May |
| Appeal Deadline | May 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 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 |
Real Property Information | |
| Assessment Notice Issue Date | Varies by parish; August 1-September 15 (exception is Orleans parish is on July 15) |
| Appeal Deadline | Varies 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 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; 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 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 | Effective Date January 1 |
| Appeal Deadline | December 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 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. Decisions from the Board of Assessors can be appealed within 3 months of the decision date. |
Real Estate Tax Bill Payment Information | |
| Tax Bills Issued | August1 |
| First Quarter for Quarterly Billing Communities | July 1 |
| Second Quarter for Quarterly Billing Communities | October1 |
| Third Quarter for Quarterly Billing Communities | January 1 |
| Fourth Quarter for Quarterly Billing Communities | April 1 |
| First Half for Semi-Annual Billing Communities | Mid-October (can vary) |
| Second Half for Semi-Annual Billing Communities | April 1 (can vary) |
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 |
Real Property Information | |
| Assessment Notice Issue Date | Mid 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 Issued | March 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 Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | July 3 |
| Appeal Deadline | August 7; Appeals filed to the Board of Supervisors by first Monday in August. |
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 of odd numbered years |
Real Property Information | |
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | Second 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 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. All appeals must go through an attorney |
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; 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 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; 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 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 | 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 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 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. Appeals (formal abatements) are filed retroactively. |
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 | Varies by county |
| Appeal Deadline | March 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 Issued | Varies 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 Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | February 1 |
| Appeal Deadline | April 5; 30 days from notice date; dates vary by jurisdiction |
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) | November 15 |
Pennsylvania
(Except Allegheny County & Philadelphia)
| Lien Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | January 1 and June 1 |
| Appeal Deadline | August 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 Issued | February 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 Date | January 1 of prior year |
Real Property Information | |
| Assessment Notice Issue Date | January 1 and June 1 |
| Appeal Deadline | March 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 Issued | January 1 |
| Single Payment Due (Delinquent Date) | March 31 |
Personal Property Information | |
| Personal Property not taxable in Pennsylvania. |
City of Philadelphia
| Lien Date | January 1 of prior year |
Real Property Information | |
| Appeal Deadline | First 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 Issued | January 1 |
| Single Payment Due (Delinquent Date) | February 28 |
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 | October 1; Varies October-December; 90 days after first payment due date; 90 days from the notice. |
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 | June – July |
| Appeal Deadline | January 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 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 |
South Dakota
| Lien Date | January 31 | |
Real Property Information | ||
| Assessment Notice Issue Date | March 1 | |
| Appeal Deadline | March 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 Issued | January 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 Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 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 Issued | October 1 |
| Single Payment Due (Delinquent Date) | February 28 of the following year |
Personal Property Information | |
| Assessment Notice Issue Date | May 1 |
| Appeal Deadline | June 1 |
| 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 |
| Appeal Deadline | May 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 Issued | October – November |
| Single Payment Due (Delinquent Date) | February 1 |
Personal Property Information | |
| Assessment Notice Issue Date | May – June |
| 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 – November |
| Single Payment Due (Delinquent Date) | February 1 |
Utah
| Lien Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | July/August |
| 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 notice date; 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 | No 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 Issued | Sometime 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 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 | 60 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 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 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 Date | January 1 |
Real Property Information | |
| Assessment Notice Issue Date | April 1 |
| Appeal Deadline | May 1; 30 days from notice date |
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 |
Integral Property Tax Services
6991 East Camelback Road
Suite B-355
Scottsdale, AZ 85251
480.423.3550 / Fax 480.423.2387
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