RE = Real Estate | PP = Personal Property
| ALABAMA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Oct-1 | Oct-1 | No later than 15 days after the final publication of notice of the assessment. | |||
PP | Oct-1 | Dec-31 | Oct-1 | Same as Real Estate | ||
| ALASKA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Oct-1 | 30 days after notice is mailed; if oil or gas co, then 20 days after notice is mailed. | |||
PP | Jan-1 | Varies | Varies | Same as Real Estate | ||
| ARIZONA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Oct-1 & Mar-1 | Varies | |||
PP | Jan-1 | Apr-1 | Oct-1 & Mar-1 | Same as Real Estate | ||
| ARKANSAS | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Oct-10 | 30 days after notice is mailed. | |||
PP | May-31 | May-31 | Oct-10 | Same as Real Estate | ||
| CALIFORNIA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Oct-1 & Feb-1 | Jul-2 thur Sep-15 | |||
PP | Jan-1 | Apr-1** | Aug-31 | Same as Real Estate | ||
| COLORADO | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Feb-28 & Jun-15 | Varies | |||
PP | Jan-1 | Apr-15 | Feb-28 & Jun-15 | Same as Real Estate | ||
| CONNECTICUT | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Oct-1 | Varies | Varies | |||
PP | Oct-1 | Nov-1 | Varies | Same as Real Estate | ||
| DELAWARE | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Varies | Varies | Varies | |||
| DIST OF COLUMBIA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Mar-31 & Sep-15 | Apr-1 | |||
PP | Jul-1 | Jul-31 | Jul-31 | Same as Real Estate | ||
| FLORIDA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Nov-1 | 25 days after notice mailed. | |||
PP | Jul-1 | Apr-1 | Nov-1 | Same as Real Estate | ||
| GEORGIA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Varies | 45 days after notice date. | |||
PP | Jan-1 | Varies | Varies | Same as Real Estate | ||
| HAWAII | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Aug-20 & Feb-20 | April 9 preceding the tax year. | |||
| IDAHO | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Dec-20 & Jun-20 | 4th Monday of June | |||
PP | Jan-1 | Mar-15 | Dec-20 & Jun-20 | Same as Real Estate | ||
| ILLINOIS | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Varies | 30 days after notice is mailed. | |||
| INDIANA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Mar-1 | May-10 & Nov-10 | Varies | |||
PP | Jan-1 | Mar-15 | May-10 & Nov-10 | Same as Real Estate | ||
| IOWA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Sep-1 & Mar-1 | May-5 | |||
| KANSAS | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Dec-20 & May 10 | Varies | |||
PP | Jan-1 | Mar-15 | Dec-20 & May 10 | Same as Real Estate | ||
| KENTUCKY | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Varies | During the tax roll normally scheduled to begin May-1. | |||
PP | Jan-1 | Mar-15 | Varies | 45 days from the notice date. | ||
| LOUISIANA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Dec-31 | August for 2 weeks. | |||
PP | Varies | Varies | Dec-31 | Same as Real Estate | ||
| MAINE | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Apr-1 | Varies | 185 days following the finalization of the tax roll. | |||
PP | Varies | Apr-15 | Varies | Same as Real Estate | ||
| MARYLAND | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Sep-30 | 45 days from Real Estateceipt of notice. | |||
PP | Jan-1 | Apr-15 | Sep-30 | Mid February. Deadline date is on notice. | ||
| MASSACHUSETTS | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Aug-1, Nov-1, Feb-1, & May-1 | Varies | |||
PP | Jan-1 | Mar-1 | Aug-1, Nov-1, Feb-1, & May-1 | Same as Real Estate | ||
| MICHIGAN | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Dec-31 | Varies | March | |||
PP | Dec-31 | Feb-20 | Varies | Same as Real Estate | ||
| MINNESOTA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-2 | May-15 & Oct-15 | Varies | |||
| MISSISSIPPI | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Feb-1 | End of July | |||
PP | Jan-1 | Apr-1 | Feb-1 | Same as Real Estate | ||
| MISSOURI | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Dec-31 | End of July | |||
PP | Jan-1 | Mar-1 | Dec-31 | Same as Real Estate | ||
| MONTANA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Mar-1 | Nov-30 & May-31 | 30 days after Real Estateceipt of notice. | ||
PP | Jan-1 | Varies | May-31 | Same as Real Estate. | ||
| NEBRASKA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Varies | June | |||
PP | Jan-1 | May-1 | Varies | Same as Real Estate | ||
| NEVADA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | 3rd Mon. of Aug, Oct, Jan & Mar | Jan-15 | |||
PP | Jan-1 | Jul-31 | Oct – Apr, will vary every | Same as Real Estate | ||
| NEW HAMPSHIRE | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Apr-1 | Dec-1 | Sep-1 | |||
| NEW JERSEY | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Oct-1 | Feb-1, May-1, Aug-1, & Nov-1 | Later of April-1 or 45 days after notice date. | |||
| NEW MEXICO | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Nov-10 & Apr-10 | Varies | |||
PP | Jan-1 | Feb-28 | Nov-10 & Apr-10 | Same as Real Estate | ||
| NEW YORK | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Jul-1 & Jan-31 | Varies | |||
| NORTH CAROLINA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Sep-1 | Last Monday in May | |||
PP | Jan-1 | Jan-31 | Sep-1 | Same as Real Estate | ||
| NORTH DAKOTA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Feb-1 | Feb-15 | Second Monday in April. | |||
| OHIO | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Dec-31 | Mar-31 | Dec-31 | |||
PP | Dec-31 | Apr-30 | 1st pmt due w/return & Sep-20 | 60 Days after notice mailed | ||
| OKLAHOMA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Nov-1 | 20 Days after notice mailed | |||
PP | Jan-1 | Mar-15 | Nov-1 | Same as Real Estate | ||
| OREGON | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Nov-15, Feb-15 & May-15 | Nov-15. | |||
PP | Jan-1 | Mar-1 | Nov-15, Feb-15 & May-15 | Same as Real Estate | ||
| PENNSYLVANIA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Varies | Varies | Varies | |||
| RHODE ISLAND | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Dec-31 | Varies | Varies | |||
PP | Dec-31 | Jan-31 | Varies | Same as Real Estate | ||
| SOUTH CAROLINA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Dec-31 | Jan-15 | 90 days from notice date if notices were mailed that year. Otherwise March-1. | |||
PP | Dec-31 | Apr-30 | Jan-15 | Same as Real Estate | ||
| SOUTH DAKOTA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Nov-1 | Apr-30 & Oct-31 | Third Thursday in March | |||
| TENNESSEE | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Varies | June | |||
PP | Jan-1 | Mar-1 | Varies | Same as Real Estate | ||
| TEXAS | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Jan-31 | May-31 or 30 days after Real Estate receipt of notice. | |||
PP | Jan-1 | Apr-15 | Jan-31 | Same as Real Estate | ||
| UTAH | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Nov-30 | Sep-15 of current year or 45 days of notice. | |||
PP | Jan-1 | Varies | Nov-30 | Within 30 days of mailing of Personal Property Tax Notice. | ||
| VERMONT | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Apr-1 | Varies | 14 Days from notice date. | |||
PP | Jan-1 | Apr-20 | Varies | Same as Real Estate | ||
| VIRGINIA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Varies | Varies | |||
PP | Jan-1 | Varies | Varies | Same as Real Estate | ||
| WASHINGTON | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Apr-30 & Oct-31 | Varies | |||
PP | Jan-1 | Apr-30 | Apr-30 & Oct-31 | Same as Real Estate | ||
| WEST VIRGINIA | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jul-1 | Sep-1 & Mar-1 | Must Real Estatequest a date in February with the Board of Equalization & Real Estateview. | |||
PP | Jul-1 | Oct-1 | Sep-1 & Mar-1 | Same as Real Estate | ||
| WISCONSIN | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Jan-31 | 2nd Monday of May. | |||
PP | Jul-1 | Mar-1 | Jan-31 | Same as Real Estate | ||
| WYOMING | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
RE | Jan-1 | Nov-10 & May-10 | Within 30 days of the postmark on notice. | |||
PP | Jan-1 | Mar-1 | Nov-10 & May-10 | Same as Real Estate | ||
| Puerto Rico | ||||||
|---|---|---|---|---|---|---|
Type | Assment Date | Filing Date | Tax Bill Payment Date | Appeals Process Start Cycle | ||
PP | Jan-1 | May-15 | Aug-15, Nov-15, Feb-15 & May-15 | |||
