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Tax Calendar
Stay informed of important tax issues that impact your business
Please use the map below to hover over each state to see deadlines.
This report is a comprehensive collection of tax event dates by state. Many rules and dates set forth are subject to change and interpretation. We recommend contacting a Bergradinc Tax professional before making a property tax compliance decision.
ALABAMA
Lien Date October 1 of prior year
Real Property Information
Assessment Notice Issue Date: Late March – July
Appeal DeadlineLate April – August; Varies by jurisdiction (April-August); 30 days from notice of value (NOV)
Real Estate Tax Billing Payment Information
Tax Bills Issued: October 1
Single Payment Due (Delinquent Date): December 31
Personal Property Information
Assessment Notice Issue Date: Late March – July
Appeal DeadlineLate April – August; Varies by jurisdiction (April-August); 30 days from notice of value (NOV)
Personal Property Tax Billing Payment Information
Tax Bills 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 DeadlineLate April – February 14; approximate deadline; based on 30 days from notice or tax bill date.
Real Estate Tax Billing 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 Billing Payment Information
Tax Bills 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 1
Appeal Deadline – April 24; Appeal Deadline for Maricopa and Pima is April 24
Real Estate Tax Billing 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 Billing Payment Information
Tax Bills Issued: September 1
Single Payment Due (Delinquent Date): Nov 1
ARKANSAS
Lien Date January 1
Real Property Information
Assessment Notice Issue Date: July 15
Appeal Deadline – August 19; A petition/letter must be received, and hearing date be scheduled by the third Monday in August (BOE)
Real Estate Tax Billing Payment Information
Tax Bills Issued: March 1
Single Payment Due (Delinquent Date): October 15, the single and third installment.
First Installment Due (Delinquent Date): April 16
Second Installment Due (Delinquent Date): July 15
Personal Property Information
Assessment Notice Issue Date: Aug 1
Appeal Deadline: Aug 15.
Rendition Date: May 31
Personal Property Tax Billing Payment Information
Tax Bills Issued: March 1
Single Payment Due (Delinquent Date): Oct 1
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 2021. The counties with September 16 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, 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 file is 60 days from the date of the notice.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Oct 1
Single Payment Due (Delinquent Date): Date Not Applicable
First Installment Due (Delinquent Date): Dec 10
Second Installment Due (Delinquent Date): April 10
Personal Property Information
Assessment Notice Issue Date: June 30
Appeal Deadline: Sept 15.
Rendition Date: April 1 – No penalties for extensions filed by May 7
Personal Property Tax Billing Payment Information
Tax Bills Issued: June 11
Single Payment Due (Delinquent Date): Aug 31
COLORADO
Lien Date January 1
Real Property Information
Assessment Notice Issue Date: May 1
Appeal Deadline – June 8; Petitions must be filed by June 8
Real Estate Tax Billing Payment Information
Tax Bills Issued: Jan 1
Single Payment Due (Delinquent Date): April 30
First Installment Due (Delinquent Date): Feb 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 Billing Payment Information
Tax Bills 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
CONNECTICUT
Lien Date Oct 1
Real Property Information
Assessment Notice Issue Date: Feb 1
Appeal Deadline – February 20; Recommended to appeal informally prior to the February 20, 2021 deadline for revaluations. Appeals must be delivered to the assessors’ office by February 20, 2021; not a postmark date.
Real Estate Tax Billing 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): Oct 1
Personal Property Information
Assessment Notice Issue Date: Feb 1
Appeal Deadline: Feb 20
Rendition Date: Nov 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): July 1 (optional)
First Installment Due (Delinquent Date): July 1
Second Installment Due (Delinquent Date): Oct 1
DELAWARE
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – January 31, March 15, and April 1; Varies by jurisdiction
Real Estate Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Sept 30
First Installment Due (Delinquent Date): Sept 30
Personal Property Information
Personal Property is not taxable in Delaware.
FLORIDA
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Aug 1
Appeal Deadline – September 1; 25 days from notice; TRIM notices are mailed starting August 1 with each county sending notices based on the ability to send out all notices. Appeal deadlines usually fall within the first three weeks of September based on 25 days from the mailing of the TRIM notices.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): March 31
Personal Property Information
Assessment Notice Issue Date: August 10
Appeal Deadline: September 1
Rendition Date: April 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): Nov 30
GEORGIA
Lien Date Jan 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 Billing Payment Information
Tax Bills Issued: September 1
Single Payment Due (Delinquent Date): October 31
First Installment Due (Delinquent Date): September 15
Second Installment Due (Delinquent Date): November 15
Personal Property Information
Assessment Notice Issue Date: April 15
Appeal Deadline: June 1
Rendition Date: April 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Aug 15
HAWAII COUNTY (THE BIG ISLAND) AND MAUI
Lien Date Jan 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. The assessments are revalued at market value annually. The primary approach to value is the cost approach with some consideration given to the comparable sales approach to value.
Real Estate Tax Billing Payment Information
Tax Bills Issued: July 20
Single Payment Due (Delinquent Date): Aug 20
First Installment Due (Delinquent Date): Aug 20
Second Installment Due (Delinquent Date): Feb 20
Personal Property Information
Personal Property is not taxable in Hawaii.
IDAHO
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: June 1
Appeal Deadline – June 28; All counties in Idaho follow the same schedule for notices and appeals.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): Dec 20
First Installment Due (Delinquent Date): Dec 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 Billing 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 of the following year
ILLINOIS
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: May – Oct
Appeal Deadline – May-October; May-December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
Real Estate Tax Billing 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): Sept 1
Personal Property Information
Personal Property is not taxable in Illinois.
IOWA
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: April 1
Appeal Deadline – April 30; Varies by jurisdiction. 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 Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Sept 30
First Installment Due (Delinquent Date): Sept 30
Second Installment Due (Delinquent Date): March 31
Personal Property Information
Personal Property is not taxable in Iowa
KANSAS
Lien Date Jan 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 Billing Payment Information
Tax Bills Issued: Nov 15
Single Payment Due (Delinquent Date): Dec 20
First 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 Billing Payment Information
Tax Bills Issued: November 1
Single Payment Due (Delinquent Date): December 20
First Installment Due (Delinquent Date): May 10 of the following year
KENTUCKY
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: April 19
Appeal Deadline – May 17; 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. 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). This two-week inspection period begins on the first Monday in May.
Real Estate Tax Billing Payment Information
Tax Bills Issued: October 1
Single Payment Due (Delinquent Date): Dec 31
First Installment Due (Delinquent Date): Nov 30
Second Installment Due (Delinquent Date): February 28
Personal Property Information
Assessment Notice Issue Date: Sept 1
Appeal Deadline: Nov 15
Rendition Date: May 15
Personal Property Tax Billing Payment Information
Tax Bills Issued: Sept 1
Single Payment Due (Delinquent Date): December 31
LOUISIANA
Lien Date Jan 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 15-September 30; An assessment can be reviewed informally within the 15-day business day “open roll” period. If a formal appeal is needed, the filing deadline is 10 days before the scheduled Board hearing. 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 Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): Dec 31
Personal Property Information
Assessment Notice Issue Date: Aug 1
Appeal Deadline: Aug 15
Rendition Date: April 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): December 31
MAINE
Lien Date Jan 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.
Real Estate Tax Billing 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: Jun 1
Appeal Deadline: Jan 1
Rendition Date: April – May
Personal Property Tax Billing Payment Information
Tax Bills 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 Jan 1
Real Property Information
Assessment Notice Issue Date: Jan 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 Billing 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): Dec 31
Personal Property Information
Assessment Notice Issue Date: Sept 1
Appeal Deadline: Nov 15
Rendition Date: April 15
Personal Property Tax Billing Payment Information
Tax Bills Issued: Aug 15
Single Payment Due (Delinquent Date): Sept 30
First Installment Due (Delinquent Date): Date Not Applicable
Second Installment Due (Delinquent Date): Date Not Applicable
MASSACHUSETTS
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – February 1; Decisions from the Board of Assessors can be appealed within three (3) months of the decision date.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Jan 1
Single Payment Due (Delinquent Date): Jan 1
First Installment Due (Delinquent Date): Aug 1
Second Installment Due (Delinquent Date): Nov 1
Personal Property Information
Assessment Notice Issue Date: Dec 30
Appeal Deadline: Feb 1
Rendition Date: March 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Aug 1
First Installment Due (Delinquent Date): Date Not Applicable
Second Installment Due (Delinquent Date): Nov 1
MICHIGAN
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – February 1; Decisions from the Board of Assessors can be appealed within three (3) months of the decision date.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Jan 1
Single Payment Due (Delinquent Date): Jan 1
First Installment Due (Delinquent Date): Aug 1
Second Installment Due (Delinquent Date): Nov 1
Personal Property Information
Assessment Notice Issue Date: Dec 30
Appeal Deadline: Feb 1
Rendition Date: March 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Aug 1
First Installment Due (Delinquent Date): Date Not Applicable
Second Installment Due (Delinquent Date): Nov 1
MINNESOTA
Lien Date January 2 of prior year
Real Property Information
Assessment Notice Issue Date: March 1
Appeal Deadline – April 30; Appeal deadline for current pay value is always April 30. City/County Boards of Equalization for the following year pay value = March-April. Objections filed with the assessor or county board; June hearing if not resolved.
Real Estate Tax Billing Payment Information
Tax Bills Issued: April 1
Single Payment Due (Delinquent Date): May 15
First Installment Due (Delinquent Date): May 15
Second Installment Due (Delinquent Date): Oct 15
Personal Property Information
Personal Property is not taxable in Minnesota.
MISSISSIPPI
Lien Date January 2 of prior year
Real Property Information
Assessment Notice Issue Date: July 1
Appeal Deadline – August 1; Appeals filed to the Board of Supervisors by first Monday in August.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Dec 1
Single Payment Due (Delinquent Date): Jan 31
Personal Property Information
Assessment Notice Issue Date: June 1
Appeal Deadline: July 31
Rendition Date: April 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: November 1
Single Payment Due (Delinquent Date): February 1 of the following year
MISSOURI
Lien Date January 2 of prior year
Real Property Information
Assessment Notice Issue Date: April 1
Appeal Deadline – First class counties: before second Monday in July; other counties have rolling deadline beginning in June. Appeal to State Tax Commission (STC) 30 days after the BOE notice or September 30, whichever is later.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): Dec 1
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 Billing Payment Information
Tax Bills Issued: November 1
Single Payment Due (Delinquent Date): Dec 31
MONTANA
Lien Date January 1
Real Property Information
Assessment Notice Issue Date: April 1
Appeal Deadline – June 1; 30 days from NOV; Protests filed with the county board by June 30
Real Estate Tax Billing 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 06
Rendition Date: January 31 (30 days from receipt of form)
Personal Property Tax Billing Payment Information
Tax Bills 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 July 1
Real Property Information
Assessment Notice Issue Date: June 1
Appeal Deadline – June 30; All appeals must go through an attorney
Real Estate Tax Billing Payment Information
Tax Bills Issued: Dec 30
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 Billing Payment Information
Tax Bills Issued: Dec 1
Single Payment Due (Delinquent Date): Date Not Applicable
First Installment Due (Delinquent Date):March 31
Second Installment Due (Delinquent Date): July 31
NEVADA
Lien Date January 1
Real Property Information
Assessment Notice Issue Date: Dec 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 Billing Payment Information
Tax Bills Issued: July 15
Single Payment Due (Delinquent Date): sept 30
First Installment Due (Delinquent Date): Aug 15
Second Installment Due (Delinquent Date): Oct 1
Personal Property Information
Assessment Notice Issue Date: Oct 1
Appeal Deadline: January 15 of the following year
Rendition Date: July 31
Personal Property Tax Billing Payment Information
Tax Bills Issued: Sept 1
Single Payment Due (Delinquent Date): Oct 1
First Installment Due (Delinquent Date):Date Not Applicable
Second Installment Due (Delinquent Date): Date Not Applicable
NEW HAMPSHIRE
Lien Date April 1
Real Property Information
Assessment Notice Issue Date: Oct 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 Billing 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): Dec 1
Personal Property Information
Personal Property is not taxable in New Hampshire.
NEW JERSEY
Lien Date Oct 1
Real Property Information
Assessment Notice Issue Date: Jan 30
Appeal Deadline – April 1; 30 days from NOV; May 1 for communities in re-evaluation
Real Estate Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): NA
First Installment Due (Delinquent Date): Feb 1
Second Installment Due (Delinquent Date): May 1
Personal Property Information
Personal Property is 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 Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): Dec 10
First Installment Due (Delinquent Date): Dec 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: February 28 or last day of February
Personal Property Tax Billing Payment Information
Tax Bills Issued: Nov 1
Single Payment Due (Delinquent Date): Date Not Applicable
First Installment Due (Delinquent Date): Dec 10
Second Installment Due (Delinquent Date): May 10 of the following year
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
Real Estate Tax Billing Payment Information
Tax Bills Issued: Jan 1
Single Payment Due (Delinquent Date): Jan 31
Personal Property Information
Personal Property not taxable in New York.
NEW YORK CITY BOROUGHS AND NASSAU
Lien Date January 5
Real Property Information
Assessment Notice Issue Date: Jan 15
Appeal Deadline – March 1
Real Estate Tax Billing Payment Information
Tax Bills Issued: Jun 1
Single Payment Due (Delinquent Date): July 1
First Installment Due (Delinquent Date): July 1
Second Installment Due (Delinquent Date): Sept 30
Personal Property Information
Personal Property not taxable in New York.
NORTH CAROLINA
Lien Date January 1
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – March 31; 30 days after mailing of value notice with the first informal deadline of March 31.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Aug 1
Single Payment Due (Delinquent Date): Jan 5
Personal Property Information
Assessment Notice Issue Date: May 1
Appeal Deadline: Sept 1
Rendition Date: Jan 31
Personal Property Tax Billing Payment Information
Tax Bills Issued: Aug 1
Single Payment Due (Delinquent Date): Jan 5
NORTH DAKOTA
Lien Date Feb 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. Formal Appeal – File an Abatement to the County Auditor by November 1 of the year following the year when taxes are due. Retroactive appeals are possible, for example, by November 1, 2021, we can file for 2019, 2020, and 2021.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Dec 1
Single Payment Due (Delinquent Date): Feb 15
First Installment Due (Delinquent Date): March 1
Second Installment Due (Delinquent Date): Oct 15
Personal Property Information
Personal Property not taxable in North Dakota.
OHIO
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Dec 23
Appeal Deadline – March 31; Informal appeal deadline for counties when it is in a sexennial year (varies by county).
Real Estate Tax Billing Payment Information
Tax Bills Issued: Dec 23
Single Payment Due (Delinquent Date): NA
First Installment Due (Delinquent Date): Jan 20
Second Installment Due (Delinquent Date): June 20
Personal Property Information
Personal Property not taxable in North Dakota.
OKLAHOMA
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Feb 1
Appeal Deadline – April 5; 30 days from notice date; dates vary by jurisdiction
Real Estate Tax Billing Payment Information
Tax Bills Issued: Nov 15
Single Payment Due (Delinquent Date): Dec 31
First Installment Due (Delinquent Date): Dec 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 Billing Payment Information
Tax Bills Issued: Nov 15
Single Payment Due (Delinquent Date): Dec 31
OREGON
Lien Date Jan 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 Billing Payment Information
Tax Bills Issued: Oct 15
Single Payment Due (Delinquent Date): Nov 15
First Installment Due (Delinquent Date): Nov 15
Second Installment Due (Delinquent Date): Feb 15
Personal Property Information
Assessment Notice Issue Date: April 1
Appeal Deadline: Dec 31
Rendition Date: March 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: October 1
Single Payment Due (Delinquent Date): Nov 15
PENNSYLVANIA
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Ratios available July 1
Appeal Deadline – August 1 or September 1; varies by county. No notice is issued unless value has changed. Allegheny County, March 31.
Real Estate Tax Billing 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 is not taxable in Pennsylvania.
RHODE ISLAND
Lien Date Dec 31
Real Property Information
Assessment Notice Issue Date: Ratios available July 1
Appeal Deadline – October 1; Varies October-December; 90 days after first payment due date; 90 days from the notice..
Real Estate Tax Billing 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 Billing 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
SOUTH CAROLINA
Lien Date Dec 31
Real Property Information
Assessment Notice Issue Date: March 1
Appeal Deadline – January 15; 90 days from the notice; non-reval counties will not receive notices, but appeal is based on tax bill value and due by January 15 of the following year.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Oct 15
Single Payment Due (Delinquent Date): Jan 15
First Installment Due (Delinquent Date): NA
Second Installment Due (Delinquent Date): NA
Personal Property Information
Assessment Notice Issue Date: Aug 1
Appeal Deadline: Oct 31
Rendition Date: April 30 or 120 days from fiscal close date
Personal Property Tax Billing Payment Information
Tax Bills Issued: Dec 1
Single Payment Due (Delinquent Date): Jan 15
SOUTH DAKOTA
Lien Date Dec 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 Billing Payment Information
Tax Bills Issued: Jan 1
Single Payment Due (Delinquent Date): April 20
First Installment Due (Delinquent Date): April 20
Second Installment Due (Delinquent Date): Oct 31
Personal Property Information
Personal Property in not taxable in South Dakota.
TENNESSEE
Lien Date Jan 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 County are June 15 and June 30 respectively
Real Estate Tax Billing Payment Information
Tax Bills Issued: Oct 15
Single Payment Due (Delinquent Date): Feb 28
First Installment Due (Delinquent Date): NA
Second Installment Due (Delinquent Date): NA
Personal Property Information
Assessment Notice Issue Date: April 1
Appeal Deadline: May 15
Rendition Date: March 1
Personal Property Tax Billing Payment Information
Tax Bills Issued: Oct 1
Single Payment Due (Delinquent Date): Feb 28
TEXAS
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: April 15
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 Billing Payment Information
Tax Bills Issued: Oct 1
Single Payment Due (Delinquent Date): Jan 31
First Installment Due (Delinquent Date): Nov 30
Second Installment Due (Delinquent Date): Jun 30
Personal Property Information
Assessment Notice Issue Date: May 1
Appeal Deadline: Later of June 1 or 30 days from notice
Rendition Date: April 15
Personal Property Tax Billing Payment Information
Tax Bills Issued: Oct 1
Single Payment Due (Delinquent Date): Jan 31
UTAH
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: Aug 1
Appeal Deadline – September 15 or 45 days from notice
Real Estate Tax Billing Payment Information
Tax Bills Issued: Oct 1
Single Payment Due (Delinquent Date): Nov 30
First Installment Due (Delinquent Date): NA
Second Installment Due (Delinquent Date): NA
Personal Property Information
Assessment Notice Issue Date: June 1
Appeal Deadline: July 1
Rendition Date: May 15; except Salt Lake City
Personal Property Tax Billing Payment Information
Tax Bills 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 Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Aug 15
First Installment Due (Delinquent Date): Aug 15
Second Installment Due (Delinquent Date): Nov 15
Personal Property Information
Assessment Notice Issue Date: May 1
Appeal Deadline: May 20
Rendition Date: April 20
Personal Property Tax Billing Payment Information
Tax Bills Issued: July 1
Single Payment Due (Delinquent Date): Aug 15
First Installment Due (Delinquent Date): August 15
Second Installment Due (Delinquent Date): November 1
VIRGINIA
Lien Date Jan 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 Billing Payment Information
Tax Bills Issued: Oct 1
Single Payment Due (Delinquent Date): Dec 5
First Installment Due (Delinquent Date): June 6
Second Installment Due (Delinquent Date): Dec 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 Billing Payment Information
Tax Bills Issued: April 1
Single Payment Due (Delinquent Date): May 1
First Installment Due (Delinquent Date): NA
Second Installment Due (Delinquent Date): NA
WASHINGTON
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: June 1
Appeal Deadline – July 1; May 1 – December 30 is the typical window when notices can be expected. Appeal Deadlines vary with counties, either 30 or 60 days following Value Change Notice mail date.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Feb 10
Single Payment Due (Delinquent Date): April 30
First Installment Due (Delinquent Date): April 30
Second Installment Due (Delinquent Date): Oct 30
Personal Property Information
Assessment Notice Issue Date: Oct 15
Appeal Deadline: July 1
Rendition Date: April 30
Personal Property Tax Billing Payment Information
Tax Bills Issued: Feb 1
Single Payment Due (Delinquent Date): April 30
First Installment Due (Delinquent Date):April 30
Second Installment Due (Delinquent Date): Oct 31
DISTRICT OF COLUMBIA
Lien Date Jan 1
Real Property Information
Assessment Notice Issue Date: June 1
Appeal Deadline – July 1; May 1 – December 30 is the typical window when notices can be expected. Appeal Deadlines vary with counties, either 30 or 60 days following Value Change Notice mail date.
Real Estate Tax Billing Payment Information
Tax Bills Issued: Feb 10
Single Payment Due (Delinquent Date): April 30
First Installment Due (Delinquent Date): April 30
Second Installment Due (Delinquent Date): Oct 30
Personal Property Information
Assessment Notice Issue Date: Oct 15
Appeal Deadline: July 1
Rendition Date: April 30
Personal Property Tax Billing Payment Information
Tax Bills Issued: Feb 1
Single Payment Due (Delinquent Date): April 30
First Installment Due (Delinquent Date):April 30
Second Installment Due (Delinquent Date): Oct 31
WEST VIRGINIA
Lien Date July 1 of prior year
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – February 1; 60 days from notice date; issue dates vary annually and by jurisdiction.
Real Estate Tax Billing 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 Billing Payment Information
Tax Bills Issued: August 1
Single Payment Due (Delinquent Date): NA
First Installment Due (Delinquent Date):September 30
Second Installment Due (Delinquent Date): March 31 of the following year
WISCONSIN
Lien Date July 1 of prior year
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – February 1; 60 days from notice date; issue dates vary annually and by jurisdiction.
Real Estate Tax Billing 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 Billing Payment Information
Tax Bills Issued: August 1
Single Payment Due (Delinquent Date): NA
First Installment Due (Delinquent Date):September 30
Second Installment Due (Delinquent Date): March 31 of the following year
WYOMING
Lien Date July 1 of prior year
Real Property Information
Assessment Notice Issue Date: Jan 1
Appeal Deadline – February 1; 60 days from notice date; issue dates vary annually and by jurisdiction.
Real Estate Tax Billing 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 Billing Payment Information
Tax Bills Issued: August 1
Single Payment Due (Delinquent Date): NA
First Installment Due (Delinquent Date):September 30
Second Installment Due (Delinquent Date): March 31 of the following year