Alabama
Jan – Dec Appeal Deadline Varies, 30 days after value notice
Oct 01 Assessment Date
Dec 31 Tax Bills Due
Oct 01 Assessment Date
Dec 31 Tax Returns Due, Inventory exempt, supplies taxable
Dec 31 Tax Bills Due
Alaska
Jan – Apr Value Notices Issued
Jan – Apr Appeal Deadline, 30 days after value notices issued
Jan – Apr Value Notices Issued
Jan – Apr Tax Returns due
Apr – June Appeal Deadline, 30 days after value notices issued
May – Aug Tax Bills Issued
June – Oct Tax Bills Due, varies by just jurisdiction
Arizona
Jan – Feb Vaue Notices Issued, Varies by jurisdiction
Mar 01 Tax Bills Due, 2nd half installment, delinquent May 2
Mar – May Appeal Deadline, 60 days after notices, no later May 31
Sep Tax Bills Issued, Supplementary valuation notice
Oct 01 Tax Bills due, 1st half installment, deliquent Nov 1
Jan – Feb Value Notices Issued, Varies by jurisdiction
Mar 01 Tax Bills Due, 2nd half installment, deliquent May 1
Apr 01 Tax Returns Due, Inventory exempt
Oct 01 Tax Bills Due, 1st half installment, deliquent Nov 1
Arkansas
Mar Tax Bills Issued
Jul Value Notices Issues
Aug 16 Appeal Deadline
Mar 01 Tax Bills Issued
May 31 Tax Returns Due
June – Jul Value Notices Issued
Jun 30 Appeal Deadline, Or 30 days after notices are issued
Oct 15 Tax Bills Due
California
April 10 Tax Bills Due, Secured – 2nd half installment (where it applies)
June – Aug Value Notices Issued
Aug 31 Tax Bills Due Unsecured, – Or 60 days after issued if after 8/31
Oct Tax Bills Issued
Nov 30 Appeal Deadline, For most counties, if value notices issued after Aug 1
Dec 10 Tax Bills Due, Secured – 1st half installment
Apr 10 Tax Bills Due, Secured - 2nd half installment (where it applies)
May 07 Tax Returns Due
June – Aug Tax Bills Issued Inventory Exempt
Aug 31 Tax Bills Due, Unsecured – Or 60 days after issued if after 8/31
Nov 30 Appeal Deadline For most counties, If value notices issued after Aug 1
Dec 10 Tax Bills Due, Secured, 1st and sometimes 2nd half installment
Colorado
Jan 01 Tax Bills Issued
Feb 28 Tax Bills Due, 1st Half Installment
Apr 30 Tax Bills Due, Full amount
May 01 Value Notices Issued
Jun 01 Appeal Deadline
Jun 15 Tax Bills Due, 2nd half installment
Jan 01 Tax Bills Issued
Feb 28 Tax Bills Due, 1st half installment
Apr 15 Tax Returns Due, Inventory exempt
Apr 30 Tax Bills Due, Full amount
Jun 15 Tax Bills Due, 2nd half installment
Jun 30 Appeal Deadline, Or 30 days from date notice was mailed or as indicated by appeal deadline on notice
Connecticut
Feb 01 Tax Bills Due, 2nd half installment
Feb 20 Appeal Deadline, Towns can ask for extension until Mar 20
Jun 01 Tax Returns Due, I&E return date, if requested; 10% penalty for late filing
Jul 01 Tax Bills Issued, 1st half installment
Aug 01 Tax Due, 1st half installment Oct 01 Assessment Date
Feb 01 Tax Bills Due, 2nd half installment
Jul Tax Bills Issued
Aug 01 Tax Bills Due, 1st half installment (some due in 1 installment)
Oct 01 Assessment Date
Nov 01 Tax Returns Due, Inventory exempt; 25% penalty for late filing
Delaware
Florida
Jan 31 Tax Bills Due, Deadline for 2% discount
Feb 28 Tax Bills Due, Deadline for 1% discount
Mar 31 Tax Bills Due, Gross tax amount, tax bills delinquent on Apr 01
Aug Value Notices Issued, Dates may vary by county
Sep Appeal Deadline, 25 Days after value notices issued
Nov 01 Tax Bills Issued
Nov 30 Tax Bills Due, Deadline for 4% discount
Dec 31 Tax Bills Due, Deadline for 3% discount
Jan 31 Tax Bills Due, Deadline for 2% discount
Feb 28 Tax Bills Due, Deadline for 1% discount
Mar 31 Tax Bills Due, Gross tax amount, tax bills delinquent on Apr 01
Apr 01 Tax Returns Due, Inventory & software exempt; $25,000 tax exemption
Nov 01 Tax Bills Issued
Nov 30 Tax Bills Due Deadline, for 4% discount
Dec 31 Tax Bills Due Deadline, for 3% discount
Georgia
Apr – Jul Value Notices
Jun – Aug Appeal Deadline, 30 – 45 days after notices mailed
May – Dec Tax Bills Due, Varies By jurisdiction
Apr 01 Tax Returns Due, freeport application due with return
May – Dec Tax Bills Due, Varies By jurisdiction
Hawaii
Feb 20 Tax Bills Due, 2nd half installment
Mar 1 – 15 Value Notices Issued
Apr 09 Appeal Deadline
Aug 20 Tax Bills Due 1st, Half Installment
Idaho
May Value Notices Issued
Jun 20 Tax Bills Due, 2nd half installment
Jun 28 Appeal Deadline, 4th Monday in June
Dec 20 Tax Bills Due, 1st half installment
Mar 15 Tax Returns Due, Inventory exempt
Jun 20 Tax Bills Due, 2nd half installment following year
Dec 20 Tax Bills Due, 1st half installment
Illinois
Jun – Dec Appeal Deadline, 30 days after notices are published
Jun & Sept Tax Bills Due, 3 installments but due dates vary by county
Indiana
Apr Tax Bills Issued
Jun 15 Appeal Deadline, If Notice of Assessment sent before May 1. If sent after May 1, or not at all, deadline is Jun 15 the following year
May 10 Tax Bills Due, 1st half installment
Nov 10 Tax Bills Due, 2nd half installment
May – Dec Value Notices Issued, Dates vary by jurisdiction
Apr Tax Bills Issued
May – Dec Appeal Deadline, 45 days after notice or tax bill issued
May 10 Tax Bills Due, 1st half installment
May 15 Tax Returns Due, Inventory exempt. Supplies & LHI is not taxable. CIP is taxable.
Nov 10 Tax Bills Due, 2nd half installment
Iowa
Mar 31 Tax Bills Due 2nd half installment
Apr 1-15 Value Notices Issued
Apr 30 Appeal Deadline
Aug 15 Tax Bills Issued
Sep 30 Tax Bills Due, 1st half installment
Kansas
Feb-Mar Value Notices Issued
Mar 31 Appeal Deadline, Or 30 days from the mailing date of value notice. Equalization Appeal Option.
May 10 Tax Bills Due, 2nd half installment (Most Counties). Payment under Protest Option.
Nov Tax Bills Issued
Dec 20 Appeal Deadline, Payement under Protest Option
Dec 20 Tax Bills Due, 1st half installment
Mar 15 Tax Returns Due, Inventory exempt
May 01 Value Notices Issued
May 10 Tax Bills Due 2nd half installment (Most Counties)
May 15 Appeal Deadline, Or 15 days after notices are mailed
Nov 01 Tax Bills Issued
Dec 20 Tax Bills Due, 1st half installment
Kentucky
Apr Value Notices Issued
May 17 Appeal Deadline, 3rd Monday of May
Oct Tax Bills Issued
Dec 31 Tax Bills Due, Many jurisdictions offer a 2% discount if bills are paid in full by 11/30
May 15 Tax Returns Due, Inventory and supplies taxable
Dec 31 Tax Bills Due, Begin end of Oct; majority due 12/31
Oct Tax Bills Issued
Louisiana
Aug – Sep Appeal Deadline, 15 days from “Book Opening” date. Varies by Parish
Aug – Sep Value Notices Issued, Books open for public inspection
Nov Tax Bills Issued
Dec 31 Tax Bills Due
Aug 1 Assessment Date (New Orleans City)
Feb 20 – Apr 1 Tax Returns Due, Varies by jurisdiction. Most due Apr 1, Jefferson Parish due Mar 1
Nov Tax Bills Issued
Dec 31 Tax Bills
Maine
Jul Value Notices Issued
Jul – Aug Tax Bills Issued
Aug 1 Tax Bills Due
Dec-Feb Appeal Deadline, 185 days after date of committment
Apr 15 Tax Returns Due, Dates vary by jurisdiction; Inventory exempt
Jul-Aug Tax Bills Issued
Aug 1 Tax Bills Due
Dec – Feb Appeal deadline
Maryland
Feb 12 Appeal Deadline, In cycle appeals: only 45 days after notice issued
May 15 Income & Expense Form Due, Required RE Income Questionnaire Filing for properties assessed over $5 million and being reassesse in the next calendar year
Jul 1 Tax Bills Issued
Sep 30 Tax Bills Due
Dec Value Notices Issued, New triennial in-cycle assessment only
Dec 31 Appeal Deadline, Out of cycle appeals only
Apr 15 Tax Returns Due, Extensions can be received to June 15
July Tax Bills Issued
Sep 30 Tax Bills Due, Dates vary upon receipt of assessment notice
Massachusetts
Feb 01 Tax Bills Due, 3rd Quarter installment
Feb 01 Appeal Deadline, Towns with quarterly payments
Feb – Jul Tax Returns Due, If requested – failure to timely file may result in $250 penalty and/or loss of appeal rights
May 01 Tax Bills Due, 4th Quarter & 2nd half installment
Aug 01 Tax Bills Due 1st Quarter installment
Oct – Dec Appeal Deadline, Towns with semi-annual payments
Nov 01 Tax Bills Due, 2nd Quarter & 1st half installment
Dec 31 Tax Bills Issued, Actual tax bills for quarterly towns
Feb 01 Tax Bills Due, 3rd Quarter installment
Mar 01 Tax Returns Due
May 01 Tax Bills Due, 4th Quarter & 2nd half installment
Aug 01 Tax Bills Due, 1st Quarter installment
Nov 01 Tax Bills Due, 2nd Quarter & 1st half installment
Dec 31 Tax Bills Issued, Actual tax bills for quarterly towns
Michigan
May 31 Appeal Deadline, Michigan Tax Tribunal appeals
Jul – Sep Tax Bills Due, Summer bills due
Dec 31 Assessment Date
Dec – Mar Tax Bills Due, Winter bills due
Feb 20 Tax Returns Due Inventory exempt
Mar Appeal Deadline, Dates vary by jurisdiction
May 31 Appeal Deadline, Michigan Tax Tribunal appeals
Jul – Sept Tax Bills Due, Summer bills due
Dec 31 Assessment Date
Dec – Mar Tax Bills Due, Winter bills due
Minnesota
Mar – Apr Appeal Deadline, City Boards of Equalization for select Municipalities only
Apr 30 Appeal Deadline, In the year following the assessment date: MN Tax Court
May 15 Tax Bills Due, 1st half installment, based on prior-year EMV for a majority of property classifications
May – Jun Appeal Deadline, County Boards of Equalization
Oct 15 Tax Bills Due, 2nd half installment, based on prior-year EMV for a majority of property classifications
Mississippi
Jan 31 Tax Bills Due, City of West Point due Nov 13
Apr 01 Tax Returns Due, Income Statements for LIHTC properties ONLY
Jun – Jul Value Notices Issued
Aug 02 Appeal Deadline, 1st Mon in Aug. Appeal to County Board
Dec Tax Bills Issued
Jan 31 Tax Bills Due, City of West Point due Nov 13
Apr 1 Tax Returns Due, Can assess up to Mar 1
Jun-Jul Value Notices Issued
Aug 2 Appeal Deadline, 1st Monday of Aug Dec Tax Bills Issued Dec Tax Bills Issued
Missouri
Apr – Jun Value Notices, Must be sent by June 15
Jul 12 Appeal Deadline, 2nd Monday of July
Nov 01 Tax Bills Issued
Dec 31 Tax Bills Due
Mar 01 Tax Returns Due Inventory exempt; St. Louis City due Apr 01
May 01 Value Issues Noticed, Only if value is different from what was rendered
Jul 12 Appeal Deadline, 2nd Monday of July or 30 days after notice
Nov 01 Tax Bills Issued
Dec 31 Tax Bills Due
Montana
May 31 Tax Bills Due, 2nd half installment
Jun 07 Appeal Deadline, 1st Monday in June
Nov 30 Tax Bills Due, 1st half installment
Mar 01 Tax Returns Due, Inventory exempt
Jul Appeal Deadline
Aug 31, Tax Bills Due, Personal property only
Nebraska
Apr 30 Tax Bills Due, 1st half installment
May Value Notices Issued
Jun 30 Appeal Deadline
Aug 31 Tax Bills Due, 2nd half installment
Apr 30 Tax Bills Due, 1st half installment
May 01 Tax Returns Due, Inventory Exempt
Jun 30 Appeal Deadline Date, Or 30 days after notices are mailed
Aug 31 Tax Bills Due, 2nd half installment
Nevada
Jan 15 Appeal Deadline
Mar 01 Tax Bills Due, 4th installment due 1st Monday in March
Jul 01 Assessment Date
Jul 15 Tax Bills Issued
Aug 16 Tax Bills Due, 1st installment due 3rd Monday in August
Oct 04 Tax Bills Due, 2nd installment due 1st Monday in October
Nov – Dec Value Notices Issued
July 15 Tax Bills Issued
Jul 31 Tax Returns Due, Inventory exempt
Aug 16 Tax Bills Due, 30 days after notices are mailed, varies by county
New Hampshire
Mar 31 Tax Bills Due, 4th quarter installment, actual bill Apr 01 Assessment Date, Real Estate only
Jul 01 Tax Bills Due, 1st half installment & first quarter installment, preliminary bill
Oct Value Notices Issued, 2nd installment, preliminary bill
Nov Tax Bills Issued, Actual tax bills for semiannual
Dec 01 Tax Bills Due, 2nd half installment, actual bill
New Jersey
Apr 01 Appeal Deadline, May 1 for communities in revaluation
May 01 Tax Bills Due, Quarterly installment
Jul Tax Bills Issued
Aug 01 Tax Bills Due, Quarterly installment
Oct 01 Assessment Date, General – if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights
Nov 01 Tax Bills Due Quarterly installment
New Mexico
Jan – May Value Notices Issued
Jan – Jun Appeal Deadline, 30 days after notices are mailed
May 10 Tax Bills Due, 2nd half installment
Nov Tax Bills Issued
Dec 10 Tax Bills Due, 1st half installment
Feb 28 Tax Returns Due, Inventory exempt
Mar – Jun Value Notices Issued
Mar – Jun Appeal Deadline, 30 days after notices are issued
May 10 Tax Bills Due, 2nd half installment
Nov 01 Tax Bills Issued
Dec 10 Tax Bills Due, 1st half installment
New York City
Jan 5 Assessment Date
Jan Value Notices Issued
Mar 1 Appeal Deadline
Jun 1 Tax Bills Issued
Jul 1 Tax Bills Due, 1st half installment
Jun 1 Tax Returns Due, Financial rendition filing deadling. Penalty for not filing Oct 24 Appeal Deadline, Petitions of Protective Writs
North Carolina
Apr 1 Appeal Deadline, 30 days after mailing of value notice. If no notice issued, appeal must be filed before Board of Equalization & Review adjourns (no earlier than Apr 1)
Sep 1 Tax Bills Due, But not delinquent until 1st Monday of following year
Jan 31 Tax Returns Due, Inventory exempt - except supplies; Extensions avaliable upon request
Sep 01 Tax Bills Due, But not delinquent until first Monday of following year
North Dakota
Mar Value Notices Issued
Mar 01 Tax Bills Due, 1st half installment
Mar – Apr Appeal Deadline
Oct 15 Tax Bills Due, 2nd half installment
Personal Property
Ohio
Dec-Feb Tax Bills Issued
Jan – Mar Tax Bills Due, 1st half installment
Mar 31 Appeal Deadline
Jun – Aug Tax Bills Due, 2nd half installment
Oklahoma
Feb – Apr Value Notices Issued
Mar 31 Tax Bills Due, 2nd half installment
Apr 5 Appeal Deadline, 1st Monday in Apr or 30 days after notices are mailed
Nov – Dec Tax Bills Issued
Dec 31 Tax Bills Due, 1st half installment
Mar 15 Tax Returns Due
Mar 31 Tax Bills Due, 2nd half installment
Apr – Jun Appeal Deadline, 20 days after notices are issued
Apr – Jun Value Notices Issued
Nov 01 Tax Bills Issued
Dec 31 Tax Bills Due, 1st half installment
Oregon
Feb 15 Tax Bills Due, 2nd installment – discount if remainder paid
May 15 Tax Bills Due, 3rd installment
Oct 15 – 25 Value Notices Issued
Oct 15 – 25 Tax Bills Issued
Nov 15 Tax Bills Due, 1st installment – discount if paid in full
Dec 31 Appeal Deadline
Feb 15 Tax Bills Due, 2nd installment - discount if remainder paid
Mar 15 Tax Returns Due, Inventory exempt
May 15 Tax Bills Due, 3rd installment
Oct 15 – 25 Tax Bills Issued
Nov 15 Tax Bills Due 1st installment – discount if paid in full
Dec 31 Appeal Deadline
Pennsylvania
Jan – Mar Tax Bills Issued (municipalities)
Jul & Oct Tax Bills Due, 2% discount available (municipalities)
Jul – Aug Tax Bills Issued (School Districts)
Oct – Nov Tax Bills Due (School Districts)
Rhode Island
Jul Value Notices Issued
Aug 10 Tax Bills Due
Oct – Dec Appeals Deadline Varies by jurisdiction, 90 days after tax due date
Dec 31 Assessment Date
Aug 01 Tax Bills Due
Dec 31 Assessment Date
South Carolina
Jan 15 Appeal Deadline, Jan 15 the following year (if no notice issued), or 90 days to appea after notice issued
Jan 15 Tax Bills Due
Jun – Oct Value Notices Issued, Varies by jurisdiction
Jan 15 Tax Bills Due Due, Due January of following year
Apr 30 Tax Returns Due, Or 120 days from fiscal close date, inventory & supplies exempt
South Dakota
Mar 11 Appeal Deadline, Thursday before the 3rd Monday
Apr 30 Tax Bills Due, 1st half installment
Oct 31 Tax Bills Due, 2nd half installment
Nov 01 Assessment Date
Tennesse
Aug – Feb 28 Tax Bills Due, Due in arrears
Apr – May Value Notices Issued
Jun Appeal Deadline, 45 days after notices issued
Jul – Oct Tax Bills Issued
Feb 28 Tax Bills Due, Due in arrears
Mar 01 Tax Returns Due, Inventory exempt - except raw materials; supplies taxable
Oct Tax Bills Issued
Texas
Jan 31 Tax Bills Due, Gross tax bills
Apr – May Value Notices Issued
May 15 Appeal Deadline, Or 30 days after notices issued
Oct – Nov Tax Bills Issued
Jan 31 Tax Bills Due, Gross tax bills
Apr 15 Tax Return Due, Can request 30 day extension
Apr 30 Interstate Allocation Application Due, Cannot request 30 day extension
Apr 30 Freeport Exemption Application Due, Cannot request 30 day extension day request
May – June Value Notices Issued
May – June 30 Appeal Deadline, 30 days after notices are issued
June 15 Late Freeport filing deadline
Oct – Nov Tax Bills Issued
Utah
Jul Value Notices Issued, Varies by county
Sep Appeal Deadline, Approx. Sep 15, Dates vary by county
Nov 30 Tax Bills Due, Partial payment may be made throughout year
Feb – May Tax Bills Due, Some counties require payment w/PP return, some counties bill.
May 15 Tax Returns Due, Except Salt Lake County whose due dates vary from Feb-May
Vermont
May – Jun Appeal Deadline, Varies by jurisdiction
Jun – Aug Tax Bills Due
Apr 20 Tax Returns Due, Springfield Town due Jan 31
Jun – Aug Tax Bills Due
Virginia
Jan 1 or Jul 1 Assessment Date, Varies by jurisdiction
May 01 Tax Returns Due I&E filing deadline for Alexandria City
Jan 31 – Aug 1 Tax Returns Due, Varies by jurisdiction
Washington
Feb 14 Tax Bills Issued
Apr 30 Tax Bills Due, 1st half installment
May – Dec Value Notices Issued, Issue date varies
Jul 01 Appeal Deadline, Or 30-60 days after notice
Oct 31 Tax Bills Due, 2nd half installment
Feb 14 Tax Bills Issued
Apr 30 Tax Bills Due, 1st half installment
Apr 30 Tax Returns Due, Inventory exempt, supplies & LHI taxable
May – Dec Value Notices Issued, Issue Date varies by jurisdiction
Jul 01 Appeal Deadline, Or 30-60 days after notice
Oct 31 Tax Bills Due, 2nd half installment
Washington D.C
Mar Value Notices Issued, On or before March 1
Mar 31 Tax Bills Due, 1st half installment
April 01 Appeal Deadline, First Level Assessor appeals
April 15 Tax Returns Due, Required RE Income & Expense filing
Sep 15 Tax Bills Due, 2nd half installment
Sep 30 Appeal Deadline, Board of Real Property Assessments & Appeals, 45 days after Admin Appeal Notice Issued; Sep 30 if no decision notice received. Also deadline for DC Superior Court (current tax year)
Jul 31 Tax Bills Due, Tax payment due with return
Jul 31 Tax Returns Due, Inventory exempt
West Virginia
Mar 01 Tax Bills Due, 2nd half installment
Jul 01 Assessment Date, Varies by jurisdiction
July – Jan Value Notices Issued, Varies by jurisdiction
Oct 01 Tax Bills Due, 1st half installment
Sep 30 Tax Returns Due, The Oil & Gas (industrial) return is due 8/1 and is files to the Senate
Oct 1 Tax Bills Due
Wisconsin
Jan 31 Tax Bills Due
May – Oct Appeal Deadline, Depending on location
Dec 01 Tax Bills Issued
Jan 31 Tax Bills Due
Mar 01 Tax Returns Due State, Inventory exempt
Dec 01 Tax Bills Issued
Wyoming
Apr – May Value Notices Issued, Varies by county
May 10 Tax Bills Due, 2nd half installment
May – Jun Appeal Deadline, 30 days after mailing of value notice
Nov 10 Tax Bills Due, 1st half installment
Mar 01 Tax Returns Due, Inventory exempt
May 10 Tax Bills Due, 2nd half installment
Nov 10 Tax Bills Due, 1st half installment