Assessments & Taxation Calendar


  • 1st: Valuation date (Date of Finality) for real and business personal property.
  • First working day following January 1st: Petition for review due for the two years a property is not valued at reassessment.
  • Homeowners' and Renters' Tax Credit applications mailed to all current recipients and prior year applicants.



  • Deadline for appealing reassessment notices mailed the prior December (45 days after date printed on assessment notice).
  • 14th: Constant Yield Tax Rates established and mailed to local governments.



  • Deadline for filing Business Personal Property Returns. 
  • Public Utility returns due.
  • Sixty (60) day annual return filing extension request are due for most entities.
  • Franchise Tax Return due; there are no extensions.
  • Franchise Tax 1st quarterly payment due.



  • 1st: Homeowners' Tax Credit applications received by this date will have credits reflected on property tax bills, if eligible.



  • 15th: Deadline for filing extended business personal property returns.
  • 15th: Franchise Tax 2nd quarterly payment due.
  • June 30th: Deadline for local governments to set property tax rates.



  • 1st: Beginning of taxable year for property taxes.
  • Local governments typically mail tax bills in early July. 


  • 1st: Deadline to submit Homeowners' and Renters' Tax Credit applications.
  • 1st: Deadline to submit initial real property exemption applications for all filers other than blind persons and disabled veterans. 
  • 15th: Franchise Tax 3rd quarterly payment due.
  • 30th: Deadline to pay property taxes without interest and penalty. 
  • 30th: Homeowners must pay the first installment of semiannual property taxes by this date.



  • 15th: Forfeiture date for entities that have not filed a return. 



  • 15th: Franchise Tax 4th quarterly payment due.
  • After the 25thReal Property reassessment notices mailed to one-third of property owners in each county. 
  • 31st: Deadline for homeowners to pay the second installment of semiannual property taxes without interest and penalty.