Resources

Contact PPTOG today to discuss your property tax needs. Call (630) 613-8146 or email us at laogolini@pptog.com 7 days a week. PPTOG is dedicated to providing clients with real property tax solutions and efficient and effective consulting services that allow businesses to focus on their core services.


COMPLIMENTARY TAX CONSULTATION REGARDING PROPERTY TAX NEEDS NATIONWIDE

Alabama

Real Estate
Value Notices Issued Jan-Dec
Appeal Deadline Jan-Dec Varies, 30 days after value notice
Assessment Date Oct 1
Tax Bills Due Dec 31
Personal Property
Value Notices Issued Jan-Dec
Tax Returns Due Dec 31 Inventory Exempt
Tax Bills Due Dec 31

Alaska

Real Estate
Assessment Date Jan 1
Value Notices Issued Jan-Apr
Appeal Deadline Jan-Apr 30 days after value notices issued
Tax Bills Issued May 15
Tax Bills Due June 15 1st half installment
Tax Bills Due Aug 15 2nd half installment
Personal Property
Assessment Date Jan 1
Value Notices Issued Jan-Apr
Tax Returns Due Jan-Apr
Appeal Deadline Apr-Jun 30 days after value notices issued
Tax Bills Issued Aug 1
Tax Bills Due Aug 31 1st half installment
Tax Bills Due Oct 31 2nd half installment

Alaska, Anchorage

Real Estate
Assessment Date Jan 1
Value Notices Issued Jan 15-Mar 31
Appeal Deadline Feb-Mar 30 days after value notices issued
Personal Property
Tax Returns Due Apr 20
Value Notices Issued June 1
Appeal Deadline June 30 days after value notices issued

Arizona

Real Estate
Assessment Date Jan 1 Varies by jurisdiction
Value Notices Issued Jan-Feb Varies by jurisdiction
Tax Bills Due Mar 1 2nd half installment, delinquent May 1
Appeal Deadline Mar-May 60 days after notices no later May 31
Tax Bills Issued Sep Supplementary valuation notice
Tax Bills Due Oct 1 1st half installment, delinquent Nov 1
Personal Property
Assessment Date Jan 1
Value Notices Issued Jan-Feb Varies by jurisdiction
Tax Bills Due Mar 1 2nd half installment, delinquent May 1
Tax Returns Due Apr 1 Inventory exempt
Tax Bills Due Oct 1 1st half installment, delinquent Nov 1

Arkansas

Real Estate
Assessment Date Jan 1
Tax Bills Issued Mar
Tax Bills Due Apr 10 1st half installment
Tax Bills Due Jul 10 2nd half installment
Value Notices Issued Jul
Appeal Deadline Aug 17 3rd Monday in August
Tax Bills Due Oct 10 3rd installment
Personal Property
Assessment Date Jan 1 Can assess new locations through May 15
Tax Bills Issued Mar 1
Tax Returns Due May 31
Value Notices Issued Jun-Jul
Appeal Deadline Jun 30 Or 30 days after notices are issued
Tax Bills Due Oct 10

California

Real Estate
Assessment Date Jan 1
Tax Bills Due Apr 10 Secured-2nd half installment (where it applies)
Value Notices Issued Jun-Aug
Tax Bills Due Aug 31 Unsecured-or 60 days after issued if after 8/31
Tax Bills Issued Oct
Appeal Deadline Nov 30 For most counties, if value notices issued after Aug 1
Tax Bills Due Dec 10 Secured-1st half installment
Personal Property
Assessment Date Jan 1
Tax Bills Due Apr 10 Secured-2nd half installment (where it applies)
Tax Returns Due May 7
Tax Bills Issued Jun-Aug Inventory exempt
Tax Bills Due Aug 31 Unsecured – or 60 days after issued if after 8/31
Appeal Deadline Nov 30 For most counties, if value notices issued after Aug 1
Tax Bills Due Dec 10 Secured-1st and sometimes 2nd half installment

California, Alameda

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Inyo

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Kings

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Orange

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Placer

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, San Francisco

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, San Luis Obispo

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Santa Clara

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Sierra

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

California, Ventura

Real Estate
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline
Personal Property
Appeal Deadline Sep 15 County decides mid-late April on early or late deadline

Colorado

Real Estate
Assessment Date Jan 1
Tax Bills Issued Jan 1
Tax Bills Due Feb 28 1st half installment
Tax Bills Due Apr 30 Full Amount
Value Notices Issued May 1
Appeal Deadline Jun 1
Tax Bills Due Jun 15 2nd half installment
Personal Property
Assessment Date Jan 1
Tax Bills Issued Jan 1
Tax Bills Due Feb 28 1st half installment
Tax Returns Due Apr 15 Inventory exempt
Tax Bills Due Apr 30 Full amount
Tax Bills Due Jun 15 2nd half installment
Appeal Deadline Jun 30

Connecticut

Real Estate
Value Notices Issued Jan Assessment increase notices mailed by Feb 1
Tax Bills Due Feb 1 2nd half installment
Appeal Deadline Feb 20 Towns can ask for extension until March 20
Tax Returns Due Jun 1 I&E return due, if requested; 10% penalty for late filing
Tax Bills Issued July
Tax Bills Due Aug 1 1st half installment
Assessment Date Oct 1
Personal Property
Value Notices Issues Jan Assessment increase notices mailed by Feb 1
Tax Bills Due Feb 1 2nd half installment
Tax Bills Issued July
Tax Bills Due Aug 1 1st half installment (some due in 1 installment)
Assessment Date Oct 1
Tax Returns Due Nov 1 Inventory exempt; 25% penalty for late filing

Delaware

Real Estate
Tax Bills Due Sep 30
Personal Property
Assessment Date Exempt

Delaware, Kent County

Real Estate
Appeal Deadline Jan 31
Assessment Date June 1
Personal Property
Assessment Date Exempt

Delaware, New Castle County

Real Estate
Appeal Deadline Mar 15
Assessment July 1
Personal Property
Assessment Date Exempt

Delaware, Sussex County

Real Estate
Appeal Deadline Feb 13
Assessment Date Apr 30 Value Notices not issued yearly unless changed
Personal Property
Assessment Date Exempt

Florida

Real Estate
Assessment Date Jan 1
Tax Bills Due Jan 31 Deadline for 2% discount
Tax Bills Due Feb 28 Deadline for 1% discount
Tax Bills Due Mar 31 Gross tax amount
Value Notices Issued Aug Dates may vary by County
Appeal Deadline Sep 25 Days after value notices issued
Tax Bills Issued Nov 1
Tax Bills Due Nov 30 Deadline for 4% discount
Tax Bills Due Dec 31 Deadline for 3% discount
Personal Property
Assessment Date Jan 1
Tax Bills Due Jan 31 Deadline for 2% discount
Tax Bills Due Feb 28 Deadline for 1% discount
Tax Bills Due Mar 31 Gross tax amount
Tax Returns Due Apr 1 Inventory & software exempt; 25K tax exemption
Tax Bills Issued Nov 1
Tax Bills Due Nov 30 Deadline for 4% discount
Tax Bills Due Dec 31 Deadline for 3% discount

Georgia

Real Estate
Assessment Date Jan 1
Value Notices Issued Apr-Jul
Appeal Deadline Jun-Aug 30-45 days after notice mailed
Tax Bills Due May-Dec Varies by jurisdiction
Personal Property
Assessment Date Jan 1
Tax Returns Due Apr 1
Tax Bills Due May-Dec Varies by jurisdiction

Georgia, Fulton County

Real Estate
Tax Bills Due Oct 15 Due 30-60 days after issued.
Atlanta tax bills due Aug 15. Due dates frequently are extended
Personal Property
Tax Bills Due Oct 15 Atlanta City tax bills due Aug 15.
Due dates frequently are extended

Hawaii

Real Estate
Assessment Date Jan 1
Tax Bills Due Feb 20 2nd half installment
Value Notices Issued Mar 1-28
Appeal Deadline Apr 9
Tax Bills Due Aug 20 1st half installment
Personal Property
Assessment Date Exempt

Hawaii, Honolulu City & County

Real Estate
Appeal Deadline Jan 15
Tax Bills Due Feb 20 2nd half installment
Tax Bills Due Aug 20 1st half installment
Assessment Date Oct 1
Value Notices Issued Dec 15
Personal Property
Assessment Date Exempt

Hawaii, Kauai

Real Estate
Tax Bills Due Feb 20 2nd half installment
Tax Bills Due Aug 20 1st half installment
Assessment Date Oct 1
Value Notices Issued Dec 1
Appeal Deadline Dec 31
Personal Property
Assessment Date Exempt

Hawaii, Maui

Real Estate
Assessment Date Jan 1
Tax Bills Due Feb 20 2nd half installment
Value Notices Issued Mar 1-15
Appeal Deadline Apr 9
Tax Bills Due Aug 20 1st half installment
Personal Property
Assessment Date Exempt

Idaho

Real Estate
Assessment Date Jan 1
Value Notices Issued May
Tax Bills Due Jun 20 2nd half installment
Appeal Deadline Jun 22 4th Monday in June
Tax Bills Due Dec 20 1st half installment
Personal Property
Assessment Date Jan 1 Can assess new locations anytime during the year
Tax Returns Due Mar 15 Inventory exempt
Tax Bills Due Jun 20 2nd half installment following year
Tax Bills Due Dec 20 1st half installment

Illinois

Real Estate
Assessment Date Jan 1
Appeal Deadline Aug-Dec 30 days after notices are issued
Tax Bills Due June, Sept Dates vary by county
Personal Property
Assessment Date Exempt

Illinois, Cook County

Real Estate
Tax Bills Due Mar 1 1st half installment
Appeal Deadline May-Dec 30 days after notices are issued
Tax Bills Due Aug 1 2nd half installment
Personal Property
Assessment Date Exempt

Indiana

Real Estate
Assessment Date Mar 1
Tax Bills Issued Apr
Appeal Deadline May-Dec Dates vary plan for 45 days after value notice or tax bill issued
Tax Bills Due May 10 1st half installment
Tax Bills Due Nov 10 2nd half installment
Value Notices Issued Varies Dates vary by jurisdiction

Iowa

Real Estate
Assessment Date Jan 1
Tax Bills Due Mar 31 2nd half installment
Value Notices Issued Apr 1-15
Appeal Deadline May 5
Tax Bills Issued Aug 15
Tax Bills Due Sep 30 1st half installment
Personal Property
Assessment Date Exempt

Kansas

Real Estate
Assessment Date Jan 1
Value Notices Issued Feb-Mar
Appeal Deadline Mar 31 Equalization Appeal Option
Tax Bills Due May 10 2nd half installment (Most Counties)
Tax Bills Issued Nov
Appeal Deadline Dec 20 Payment under Protest Option
Tax Bills Due Dec 20 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 15 Inventory exempt
Value Notices Issued May 1
Tax Bills Due May 10 2nd half installment (Most Counties)
Appeal Deadline May 15 Or 15 days after notices are mailed
Tax Bills Issued Nov 1
Tax Bills Due Dec 20 1st half installment

Kentucky

Real Estate
Assessment Date Jan 1
Value Notices Issued Apr
Appeal Deadline May 18 3rd Monday of May
Tax Bills Issued Oct
Tax Bills Due Dec 31
Personal Property
Assessment Date Jan 1
Tax Returns Due May 15
Tax Bills Due Dec 31 Begin end of Oct; majority due 12/31
Tax Bills Issued Oct

Louisiana

Real Estate
Assessment Date Jan 1
Appeal Deadline Aug-Sep 15 days from “Book Opening” date
Value Notices Issued Aug-Sep Books open for public inspection
Tax Bills Issued Nov
Tax Bills Due Dec 31
Personal Property
Assessment Date Jan 1
Tax Returns Due Feb 20-Apr 1 Varies by jurisdiction
Tax Bills Issued Nov
Tax Bills Due Dec 31

Louisiana, New Orleans City

Real Estate
Assessment Date Aug 1
Appeal Deadline Aug 15
Personal Property
Assessment Date Aug 1

Maine

Real Estate
Assessment Date Apr 1
Value Notices Issued Jul
Tax Bills Issued Jul-Aug
Tax Bills Due Aug 1
Appeal Deadline Dec-Feb 185 days after date of commitment
Personal Property
Tax Returns Due Apr 1 Inventory exempt
Assessment Date Apr 1
Tax Bills Issued Jul-Aug
Tax Bills Due Aug 1
Appeal Deadline Dec-Feb

Maryland

Real Estate
Assessment Date Jan 1
Appeal Deadline Feb In cycle appeals: only 45 days after notice issued
Tax Bills Issued July-Aug
Tax Bills Due Sep 30 Gross tax amount
Value Notices Issued Dec New triennial in-cycle assessment only
Appeal Deadline Dec 31 Out of cycle appeals only
Personal Property
Assessment Date Jan 1
Tax Returns Due Apr 15 Extensions can be received to June 15 (I&E Surveys Due)
Tax Bills Issued July
Tax Bills Due Sep 30 Dates vary upon receipt of assessment notice

Massachusetts

Real Estate
Assessment Date Jan 1
Tax Bills Due Feb 1 3rd Quarter installment
Appeal Deadline Feb 1 Towns with quarterly payments
Tax Returns Due Feb-Jul If requested-failure to timely file may result in $250 penalty and/or loss of appeal rights
Tax Bills Due May 1 4th Quarter &2nd half installment
Tax Bills Due Aug 1 1st Quarter installment
Appeal Deadline Oct-Dec Towns with semi-annual payments
Tax Bills Due Nov 1 2nd Quarter & 1st half installment
Tax Bills Issued Dec 31 Actual tax bills for quarterly towns
Personal Property
Assessment Date Jan 1
Tax Bills Due Feb 1 3rd Quarter installment
Tax Returns Due Mar 1
Tax Bills Due May 1 4th Quarter & 2nd half installment
Tax Bills Due Aug 1 1st Quarter installment
Tax Bills Due Nov 1 2nd Quarter & 1st half installment
Tax Bills Issued Dec 31 Actual tax bills for quarterly towns

Michigan

Real Estate
Appeal Deadline Feb-Mar Dates vary by jurisdiction
Appeal Deadline May 31 Michigan Tax Tribunal appeals
Tax Bills Due Jul-Sep Summer bills due
Assessment Date Dec 31
Tax Bills Due Dec-Mar Winter bills due
Personal Property
Tax Returns Due Feb 20 Inventory exempt
Appeal Deadline Mar Dates vary by jurisdiction
Appeal Deadline May 31 Michigan Tax Tribunal appeals
Tax Bills Due Jul-Sep Summer bills due
Assessment Date Dec 31
Tax Bills Due Dec-Mar Winter bills due

Michigan, Detroit

Real Estate
Appeal Deadline Feb 1 Assessor review

Michigan, Grand Rapids

Real Estate
Appeal Deadline Feb 1 Assessor review

Minnesota

Real Estate
Assessment Date Jan 2
Appeal Deadline Mar-Apr City Boards of Equalization
Appeal Deadline Apr 30 In the year following the assessment date: MN Tax Court
Tax Bills Due May 15 1st half installment, based on prior-year EMV
Appeal Deadline May-Jun County Boards of Equalization
Tax Bills Due Oct 15 2nd half installment, based on prior-year EMV
Personal Property
Assessment Date Exempt

Mississippi

Real Estate
Assessment Date Jan 1 Can tax new equipment from Jan 1-Mar 1
Tax Bills Due Jan 31
Tax Returns Due Apr 1 Income Statements for LIHTC properties ONLY
Value Notices Issued Jun-Jul
Appeal Deadline Aug 3 1st Mon in Aug Appeal to County Board
Tax Bills Issued Dec
Personal Property
Assessment Date Jan 1
Tax Bills Due Jan 31
Tax Returns Due Apr 1
Value Notices Issued Jun-Jul
Tax Bills Issued Dec

Missouri

Real Estate
Assessment Date Jan 1
Value Notices Issued Apr-Jun Must be sent by June 15
Appeal Deadline June 15 3rd Monday in June for 1st class counties
Appeal Deadline July 13 2nd Monday of July for non-1st class counties
Tax Bills Issued Nov 1
Tax Bills Due Dec 31
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Value Notices Issued May 1 Only if value is different from what was rendered
Appeal Deadline June 15 3rd Monday in June or 30 days after notice
Tax Bills Issued Nov 1
Tax Bills Due Dec 31

Missouri, City of St. Louis

Real Estate
Appeal Deadline Jul 13 2nd Monday in July
Personal Property
Tax Returns Due Apr 1 Inventory exempt; Return due date can be extended for 30 days

Montana

Real Estate
Assessment Date Jan 1
Tax Bills Due May 31 2nd half installment
Appeal Deadline June 1 1st Monday in June
Tax Bills Due Nov 30 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Appeal Deadline Jul
Tax Bills Due Aug 31 Personal Property only

Montana

Real Estate
Assessment Date Jan 1
Tax Bills Due May 31 2nd half installment
Appeal Deadline June 1 1st Monday in June
Tax Bills Due Nov 30 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Appeal Deadline Jul
Tax Bills Due Aug 31 Personal Property only

Nebraska

Real Estate
Assessment Date Jan 1
Tax Bills Due Apr 30 1st half installment
Values Notices Issued May
Appeal Deadline Jun 30
Tax Bills Due Aug 31 2nd half installment
Personal Property
Assessment Date Jan 1
Tax Bills Due Apr 30 1st half installment
Tax Returns Due May 1 Inventory exempt
Appeal Deadline Jun 30 Date varies – 15 days after notices mailed
Tax Bills Due Aug 31 2nd half installment

Nebraska – Douglas, Lancaster, Sarpy Co.

Real Estate
Tax Bills Due Mar 31 1st half installment
Tax Bills Due Jul 31 2nd half installment
Personal Property
Tax Bills Due Mar 31 1st half installment
Tax Bills Due Jul 31 2nd half installment

Nevada

Real Estate
Tax Bills Due Jan 5 3rd installment due 1st Monday in January
Appeal Deadline Jan 15
Tax Bills Due Mar 2 4th installment due 1st Monday in March
Assessment Date Jul 1
Tax Bills Issued Jul 15
Tax Bills Due Aug 17 1st installment due 3rd Monday in August
Tax Bills Due Oct 5 2nd installment due 1st Monday in October
Value Notices Issued Nov-Dec
Personal Property
Assessment Date Jul 1
Tax Bills Issued Jul 15 Jul-Apr 30 of the following year
Tax Returns Due July 31 Inventory exempt
Tax Bills Due Aug 16 Jul-Apr 30 of the following year

New Hampshire

Real Estate
Appeal Deadline Mar 1 All jurisdictions require owner sign appeals
Assessment Date Apr 1 Real Estate only
Tax Bills Due Jul 1 1st half installment, preliminary bill
Value Notices Issued Oct
Tax Bills Issued Nov
Tax Bills Due Dec 1 2nd half installment, actual bill
Personal Property
Assessment Date Exempt

New Jersey

Real Estate
Tax Bills Due Feb 1 Quarterly installment
Appeal Deadline Apr 1 May 1 for communities in revaluation
Tax Bills Due May 1 Quarterly installment
Tax Bills Issued Jul
Tax Bills Due Aug 1 Quarterly installment
Assessment Date Oct 1 General-if request for I&E info made, taxpayer has 45 days
Failure may result in loss of appeal rights
Tax Bills Due Nov 1 Quarterly installment
Personal Property
Assessment Date Exempt

New Mexico

Real Estate
Assessment Date Jan 1
Value Notices Issued Jan-May
Appeal Deadline Jan-Jun 30 days after notices are mailed
Tax Bills Due May 10 2nd half installment
Tax Bills Issued Nov
Tax Bills Due Dec 10 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Feb 28 Inventory exempt
Value Notices Issued Mar-Jun
Appeal Deadline Mar-Jun 30 days after notices are issued
Tax Bills Due May 10 2nd half installment
Tax Bills Issued Nov 1
Tax Bills Due Dec 10 1st half installment

New York City

Real Estate
Assessment Date Exempt
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Appeal Deadline Jul
Tax Bills Due Aug 31 Personal Property only

New York, Buffalo

Real Estate
Appeal Deadline Dec 31
Personal Property
Assessment Date Exempt

New York, Nassau County

Real Estate
Appeal Deadline Jan-Mar Most deadlines in Feb, varies by city/village
Personal Property
Assessment Date Exempt

New York, Suffolk County

Real Estate
Appeal Deadline Feb Most deadlines in Feb, some in May/Nov, varies by city/village
Personal Property
Assessment Date Exempt

New York, Westchester County

Real Estate
Appeal Deadline Feb 19, Jun 17 Most deadlines in Feb & June, varies by city/village
Personal Property
Assessment Date Exempt

New York, White Plains

Real Estate
Appeal Deadline Jan 21
Personal Property
Assessment Date Exempt

New York, Yonkers

Real Estate
Appeal Deadline Nov
Personal Property
Assessment Date Exempt

North Carolina

Real Estate
Assessment Date Jan 1
Appeal Deadline Apr 4 30 days after mailing of value notice
Tax Bills Due Sep 1 But not delinquent until 1/6 of following year
Personal Property
Assessment Date Jan 1
Tax Returns Due Jan 31 Inventory exempt – except supplies
Tax Bills Due Sep 1 But not delinquent until 1/6 of following year

North Carolina, Forsyth County

Real Estate
Appeal Deadline Jun 30
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Appeal Deadline Jul
Tax Bills Due Aug 31 Personal Property only

Montana

Real Estate
Assessment Date Jan 1
Tax Bills Due May 31 2nd half installment
Appeal Deadline June 1 1st Monday in June
Tax Bills Due Nov 30 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Appeal Deadline Jul
Tax Bills Due Aug 31 Personal Property only

North Carolina, Mecklenburg County

Real Estate
Appeal Deadline May 15 Or 30 days from assessment notice (if notice issued)
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Appeal Deadline Jul
Tax Bills Due Aug 31 Personal Property only

North Dakota

Real Estate
Assessment Date Feb 1
Value Notices Issued Mar
Tax Bills Due Mar 1 1st half installment
Appeal Deadline Mar-Apr
Tax Bills Due Oct 15 2nd half installment
Personal Property
Assessment Date Exempt

Ohio

Real Estate
Assessment Date Jan 1
Tax Bills Issued Dec-Feb
Tax Bills Due Jan-Mar 1st half installment
Appeal Deadline Mar 31
Tax Bills Due June-Aug 2nd half installment
Personal Property
Assessment Date Exempt

Oklahoma

Real Estate
Assessment Date Jan 1
Value Notices Issued Feb-Apr
Tax Bills Due Mar 31 2nd half installment
Appeal Deadline May 1 or 20 days after notices are mailed
Tax Bills Issued Nov-Dec
Tax Bills Due Dec 31 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 15
Tax Bills Due Mar 31 2nd half installment
Appeal Deadline Apr-Jun 20 days after notices are issued
Value Notices Issued Apr-Jun
Tax Bills Issued Nov 1
Tax Bills Due Dec 31 1st half installment

Oregon

Real Estate
Assessment Date Jan 1
Tax Bills Due Feb 15 2nd installment-discount if remainder paid
Tax Bills Due May 15 3rd installment
Value Notices Issued Oct 15-25
Tax Bills Issued Oct 15-25
Tax Bills Due Nov 15 1st installment – discount if paid in full
Appeal Deadline Dec 31
Personal Property
Assessment Date Jan 1
Tax Bills Due Feb 15 2nd installment – discount if remainder paid
Tax Returns Due Mar 1 Inventory exempt
Tax Bills Due May 15 3rd installment
Tax Bills Issued Oct 15-25
Tax Bills Due Nov 15 1st installment – discount if paid in full
Appeal Deadline Dec 31

Pennsylvania

Real Estate
Appeal Deadline Aug 1 For most counties
Personal Property
Assessment Date Exempt

Pennsylvania Municipalities

Real Estate
Tax Bills Issued Jan-Mar
Tax Bills Due Feb-Apr 2% discount available
Personal Property
Assessment Date Exempt

Pennsylvania School Districts

Real Estate
Tax Bills Issued Jul-Aug
Tax Bills Due Oct-Nov 2% discount available
Personal Property
Assessment Date Exempt

Pennsylvania, Philadelphia

Real Estate
Assessment Date Jan 1
Tax Bills Due Feb 28 Deadline for 1% discount
Tax Bills Due Mar 31 Gross tax amount
Appeal Deadline Oct 5 1st Monday of October
Personal Property
Assessment Date Exempt

Pennsylvania, Pittsburgh

Real Estate
Tax Bills Issued Jan 15
Value Notices Issued Jan 31
Tax Bills Due Feb 28 City and School only; 2% disc. to 2/10
Appeal Deadline Mar 31
Tax Bills Due Apr 30 Alleghany County bills only; 2% discount to 3/31
Personal Property
Assessment Date Exempt

Rhode Island

Real Estate
Tax Returns Due Jan 31 List of Accounts due to Assessor. Extensions avail. to Mar 15.
Failure to timely file may result in loss of appeal rights at Superior Court level
Value Notices Issued July
Tax Bills Due Aug 1
Appeal Deadline Oct-Dec Varies by town, 90 days after tax due date
Assessment Date Dec 31
Personal Property
Tax Returns Due Jan 31 Inventory exempt
Tax Bills Due Aug 1
Assessment Date Dec 31

South Carolina

Real Estate
Assessment Date Dec 31
Appeal Deadline Jan 14 90 days to appeal after notice issued
(if no notice, can appeal at any time)
Tax Bills Due Jan 15
Value Notices Issued Jun-Jul Varies by jurisdiction
Personal Property
Assessment Date Jan 1 Or fiscal close date
Tax Bills Due Jan 15 Due January of following year
Tax Returns Due Apr 30 Or 120 days from fiscal close date, Inventory Exempt

South Dakota

Real Estate
Value Notices Issued Mar 1
Appeal Deadline Mar 12 Thursday before the 3rd Monday
Tax Bills Due Apr 30 1st half installment
Tax Bills Due Oct 31 2nd half installment
Assessment Date Nov 1
Personal Property
Assessment Date Exempt

Tennessee

Real Estate
Assessment Date Jan 1
Tax Bills Due Aug-Feb 28 Due in arrears
Value Notices Issued Apr-May
Appeal Deadline Jun 45 days after notices issued
Tax Bills Issued Jul-Oct
Personal Property
Assessment Date Jan 1
Tax Bills Due Feb 28 Due in arrears
Tax Returns Due Mar 1 Inventory exempt-except raw materials
Tax Bills Issued Oct

Texas

Real Estate
Assessment Date Jan 1
Tax Bills Due Jan 31 Gross tax bills
Value Notices Issued Apr-May
Appeal Deadline May 31 30 days after notices mailed
Tax Bills Issued Oct-Nov
Personal Property
Assessment Date Jan 1
Tax Bills Due Jan 31 Gross tax bills
Tax Returns Due Apr 15 Can request 30 day extension
Value Notices Issued May-Jun
Appeal Deadline May-Jun 30 days after notices are issued
Tax Bills Issued Oct-Nov

Utah

Real Estate
Assessment Date Jan 1
Value Notices Issued Jul Varies by county
Appeal Deadline Sep Varies by county
Tax Bills Due Nov 30 Partial payment may be made throughout year
Personal Property
Assessment Date Jan 1
Tax Bills Due Feb-May Some counties require payment w/pp return, some counties bill later
Tax Returns Due May 15 Except Salt Lake County whose due dates vary from Feb-May

Vermont

Real Estate
Assessment Date Apr 1
Appeal Deadline May-Jun Varies by jurisdiction
Tax Bills Due Jun-Aug
Personal Property
Assessment Date Apr 1
Tax Returns Due Apr 20
Tax Bills Due Jun-Aug

Virginia

Real Estate
Appeal Deadline Jan-Dec Varies by jurisdiction
Assessment Date Jan 1 or Jul 1 Varies by jurisdiction
Personal Property
Assessment Date Jan 1
Tax Returns Due Jan 31-Aug 1 Varies by local option

Virginia, Alexandria City

Real Estate
Assessment Date Jan 1
Value Notices Issued Jan-Apr
Appeal Deadline Mar 15 Administrative appeal
Tax Returns Due May 1 I&E filing deadline
Tax Bills Due Jun 15 1st half installment
Appeal Deadline Jun 1 Board of Equalization
Tax Bills Due Nov 15 2nd half installment
Personal Property
Tax Returns Due May 1
Tax Bills Due Oct 5

Virginia, Arlington County

Real Estate
Assessment Date Jan 1
Value Notices Issued Jan-Apr
Appeal Deadline Mar 1 Administrative appeal
Appeal Deadline Apr 15 Boards of Equalization
Tax Bills Due Jun 15 1st half installment
Tax Bills Due Oct 5 2nd half installment
Personal Property
Tax Returns Due May 1
Tax Bills Due Sep 5

Virginia, Chesterfield County

Real Estate
Assessment Date Jan 1
Value Notices Issued Jan
Appeal Deadline Mar 15 Administrative appeal
Appeal Deadline Apr 16 Boards of Equalization
Tax Bills Due Jun 5 1st half installment
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due Mar 1
Tax Bills Due Jun 5

Virginia, City of Richmond

Real Estate
Tax Bills Due Jan 14
Assessment Date Jun 30
Value Notices Issued June
Appeal Deadline July 15 A written appeal must be filed
Appeal Deadline Aug 15 An appeal may be filed with the Board of Review
Personal Property
Tax Returns Due Mar 1
Tax Bills Due June 5

Virginia, Fairfax County

Real Estate
Assessment Date Jan 1
Value Notices Issued Mar
Appeal Deadline Mar-Apr Administrative appeal: 30 days after value notices issued
Appeal Deadline June 30 Board of Equalization: 30 days after administrative appeal decision
Tax Bills Due June 21 1st half installment
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due May 1
Tax Bills Due Oct 5

Virginia, Henrico County

Real Estate
Assessment Date Jan 1
Value Notices Issued Feb
Appeal Deadline Apr 1 Administrative appeal after review by Assessment staff recommendations
are forwarded to the Board of Real Estate review and Equalization
Tax Returns Due Apr I&E filing deadline; due 3 weeks from date of request
Personal Property
Tax Returns Due Mar 1
Tax Bills Due Jun 5 1st installment
Tax Bills Due Dec 5 2nd installment

Virginia, Loudon County

Real Estate
Assessment Date Jan 1
Value Notices Issued Feb
Appeal Deadline Jun 1 Board of Equalization
Tax Bills Due Jun 5 1st half installment
Tax Returns Due Jun I&E filing deadline
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due Apr 15
Tax Bills Due Jun 5 1st installment
Tax Bills Due Oct 5 2nd installment

Virginia, Newport News City

Real Estate
Assessment Date July 1 Assessment effective July 1
Value Notices Issued Mar
Appeal Deadline Apr Administrative appeal
Tax Bills Due Jun 1 1st half installment
Appeal Deadline Sep 1 Board of Equalization
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due Mar 1
Tax Bills Due Jun 1 1st installment
Tax Bills Due Dec 5 2nd installment

Virginia, Norfolk City

Real Estate
Tax Returns Due Mar I&E filing deadline; request mailed in Dec due in March
Tax Bills Due Mar 31 3rd installment
Appeal Deadline May 8 Administrative appeal
Appeal Deadline May 31 Board of Equalization
Tax Bills Due Jun 5 4th installment
Assessment Date Jul 1 Assessment effective July 1
Tax Bills Due Sep 30 1st installment
Tax Bills Due Dec 5 2nd installment
Personal Property
Tax Returns Due Mar 1
Tax Bills Due Jun 5 1st installment
Tax Bills Due Dec 5 2nd installment

Virginia, Prince William County

Real Estate
Assessment Date Jan 1
Value Notices Issued Mar
Appeal Deadline Jun 3 Administrative appeal
Tax Bills Due July 15 1st half installment
Appeal Deadline July 1 Board of Equalization
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due Apr 15
Tax Bills Due Oct 5

Virginia, Roanoke City

Real Estate
Assessment Date Jan 1 Effective July 1
Assessment Date July 1
Appeal Deadline Feb 30 days after notices are issued
Appeal Deadline Mar Board of Equalization
Tax Bills Due Apr 5 2nd half installment
Tax Bills Due Oct 5 1st half installment
Personal Property
Tax Returns Due Feb 17
Tax Bills Due May 31

Virginia, Roanoke County

Real Estate
Assessment Date Jan 1
Appeal Deadline Jan Administrative appeal; due by end of January
Appeal Deadline Jan 27 Board of Equalization
Tax Bills Due Jun 5 1st half installment
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due Feb 1
Tax Bills Due May 31

Virginia, Spotsylvania County

Real Estate
Assessment Date Jan 17 Even years only
Value Notices Issued Jan 17 Even years only
Appeal Deadline Feb 27 Administrative appeal; 21 days after notices issuedEven years only
Appeal Deadline Apr Board of Equalization
Even years only
Tax Bills Due June 5 1st half installment
Tax Bills Due Dec 5 2nd half installment
Personal Property
Tax Returns Due Feb 1
Tax Bills Due Jun 5 1st installment
Tax Bills Due Dec 5 2nd installment

Washington

Real Estate
Assessment Date Jan 1
Tax Bills Issued Feb 14
Tax Bills Due Apr 30 1st half installment
Value Notices Issued May-Nov Issue date varies
Appeal Deadline July 1 Or 30-60 days after notice
Tax Bills Due Oct 31 2nd half installment
Personal Property
Assessment Date Jan 1
Tax Bills Issued Feb 14
Tax Bills Issued Apr 30 1st half installment
Tax Returns Due Apr 30 Inventory exempt
Value Notices Issued May-Nov Issue date varies
Appeal Deadline July 1 Or 30-60 days after notice
Tax Bills Due Oct 31 2nd half installment

Washington D.C.

Real Estate
Assessment Date Jan 1
Value Notices Issued Mar On or before March 1
Tax Bills Due Mar 31 1st half installment
Appeal Deadline Apr 1 First Level Assessor appeals
Tax Returns Due Apr 15 Required RE Income & Expense filing
Tax Bills Due Sept 15 2nd half installment
Appeal Deadline Sept 30 Board of Real Property Assessments & AppealsNo later than 45 days from the date of the First Level Assessor decisionORSep 30 (whichever occurs first)
Personal Property
Assessment Date July 1 Personal property only
Tax Bills Due July 31 Tax payment due with return
Tax Returns Due July 31 Inventory exempt

West Virginia

Real Estate
Appeal Deadline Feb Varies by jurisdiction
Tax Bills Due Mar 1 2nd half installment
Assessment Date July 1 Varies by jurisdiction
Value Notices Issued July-Jan Varies by jurisdiction
Tax Bills Due Oct 1 1st half installment
Personal Property
Assessment Date July 1
Tax Returns Due Sept 30 The industrial return is due 8/1 which is filed to the State
Tax Bills Due Oct 1

Wisconsin

Real Estate
Assessment Date Jan 1
Tax Bills Due Jan 31
Appeal Deadline May-Oct Depending on Location
Tax Bills Issued Dec 1
Personal Property
Assessment Date Jan 1
Tax Bills Due Jan 31
Tax Returns Due Mar 1 Inventory exempt
Tax Bills Issued Dec 1

Wisconsin, Madison

Real Estate
Appeal Deadline Apr 24 Last Friday of April

Wisconsin, Milwaukee

Real Estate
Appeal Deadline May 18 3rd Monday of May

Wyoming

Real Estate
Assessment Date Feb 1
Value Notices Issued Apr-May Varies by county
Tax Bills Due May 10 2nd half installment
Appeal Deadline May-June 30 days after mailing of value notice
Tax Bills Due Nov 10 1st half installment
Personal Property
Assessment Date Jan 1
Tax Returns Due Mar 1 Inventory exempt
Tax Bills Due May 10 2nd half installment
Tax Bills Due Nov 10 1st half installment
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