2014 Property Tax Calendar

This calendar is is updated quarterly and contains reliable information regarding specific tax event dates. It is not, however, guaranteed and some dates are not listed.  If you need guidance regarding any specific deadlines, please contact us.

Alabama | Real Estate

Value Notices Issues

December - January

Appeal Deadline

December - January     Varies, 30 days after value notice.

Assessment Date

October 1st

Tax Bills Due

December 31st

Alabama | Personal Property

Value Notices Issued

December - January

Assessment Date

October 31st

Tax Returns Due

December 31st  Inventory is exempt

Tax Bills Due

December 31st

Alaska | Real Estate

Assessment Date

January 1

Value Notices Issued

January - April

Appeal Deadline

January - April  30 Days after value notices issued

Alaska | Personal Property

Assessment Date

January 1st

Value Notices Issued

January - April

Tax Returns Due

January - April

Appeal Deadline

April - June  30 Days after value notices issued

Alaska, Anchorage | Real Estate

Value Notices Issued

January 15th - March 31st

Appeal Deadline

Janruary - March  30 days after value notices issued

Tax Bills Issued

May 15th

Tax Bills Due

June 15  First half installment

Tax Bills Due

August 15th  Second half installment

Alaska, Anchorage | Personal Property

Tax Returns Due

April 20th

Value Notices Issued

June 1st

Appeal Deadline

June  30 days after value notices issued

Tax Bills Issued

August 1st

Tax Bills Due

August 31st  First hald installment

Tax Bills Due

October 31st  Second half installment

Arizona | Real Estate

Assessment Date

January 1st  Varies by jurisdiction

Value Notices Issued

January - March  Varies by jurisdiction

Tax bills Due

March 1 2nd half installment, delinquent by May 1st

Appeal Deadline

March - May  60 Days after notices no later than May 31st

Tax bills Issued

September  Supplementary valuation notice

Tax Bills Due

October 1st  1st half installment, delinquent November 1st

Arizona | Personal Property

Assessment Date

January 1st

Value Notices Issued

January - March   Varies by jurisdiction

Tax Bills Due

March 1st 2nd half installment, deliquent by May 1st

Tax Returns Due

April 1st  Inventory exempt

Tax Bills Due

October 1st  1st half installment, deliquent November 1st

Arkansas | Real Estate

Assessment Date

January 1st

Tax Bills Issued

March

Tax Bills Due

April 10th  1st half installment

Tax Bills Due

July 10th  2nd half installment

Value Notices Issued

July

Appeal Deadline

August 20th  3rd Monday in August

Tax Bills Due

October 10th  3rd installmetn

Arkansas | Personal Property

Assessment Date

January 1st  Can assess new locations through May 15th

Tax Bills Issued

March 1st

Tax Returns Due

May 31st

Value Notices Issued

June - July

Appeal Deadline

June 30th  Or 30 days after notices are issued

Tax Bills Due

October 10th

California | Real Estate

Assessment Date

January 1st

Tax Bills Due

April 10th  Secured - 2nd half installment where it applies

Value Notices Issued

June - August

Tax Bills Due

August 31st  Unsecured - or 60 days after issued if after 8/31

Tax Bills Issued

October

Appeal Deadline

November 30th For most counties, if the value notices are issued after August 1st

Tax Bills Due

December 10th  Secured - 1st half installment

California | Personal Property

Assessment Date

January 1st

Tax Bills Due

April 10th Secured, 2nd half installment where it applies

Tax Returns Due

May 7th

Tax Bills Issued

June - August Inventory is exempt

Tax Bills Due

August 31st Unsecured, or 60 days after issued if after 8/31

Appeal Deadline

November 30th For most counties if value notices issued after August 1st

Tax Bills Due

December 10th Secured, 1st and sometimes 2nd half installment

California, Alameda | Real Estate

Appeal Deadline

Septtember 17th

California, Alameda | Personal Property

Appeal Deadline

September 17th

California, Inyo | Real Estate

Appeal Deadline

September 17th

California, Inyo | Personal Property

Appeal Deadline

September 17th

California, Kings | Real Estate

Appeal Deadline

September 17th

California, Kings | Personal Property

Appeal Deadline

September 17th

California, Orange | Real Estate

Appeal Deadline

September 17th 

California, Orange | Personal Property

Appeal Deadline

September 17th

California, Placer | Real Estate

Appeal Deadline

September 17th

California, Placer | Personal Property

Appeal Deadline

September 17th

California, San Francisco | Real Estate

Appeal Deadline

September 17th

California, San Francisco | Personal Property

Appeal Deadline

September 17th

California, San Luis Obispo | Real Estate

Appeal Deadline

September 17th

California, San Luis Obispo | Personal Property

Appeal Deadline

September 17th

California, Santa Clara | Real Estate

Appeal Deadline 

September 17th

California, Santa Clara | Personal Property

Appeal Deadline 

September 17th

California, Sierra | Real Estate

Appeal Deadline 

September 17th

California, Sierra | Personal Property

Appeal Deadline

September 17th

California, Ventura | Real Estate

Appeal Deadline 

September 17th

California, Ventura | Personal Property

Appeal Deadline 

September 17th

Colorado | Real Estate

Assessment Date 

January 1st

Tax Bills Issued 

January 1st 

Tax Bills Due

February 28th | first half installemt

Tax Bills Due

April 30th | full amount 

Value Notices Issued 

May 1st 

Appeal Deadline

June 1st

Tax Bills Due

June 15th | second half installment 

Colorado | Personal Property

Assessment Date

January 1st

Tax Bills Issued

January 1st

Tax Bills Due

February 28th | first half installment 

Tax Returns Due

April 15th | inventory exempt 

Tax Bills Due

April 30th | full amount 

Tax Bills Due

June 15th | second half installment 

Appeal Deadline 

June 30th

Connecticut | Real Estate

Value Notices Issued 

January | assessment increase notices mailed by February 1st

Tax Bills Due 

February 1st | second half installment 

Appeal Deadline 

February 20th | towns can ask for extension until March 20th 

Tax Returns Due

June 1st | I&E return due, if requested; 10% penalty for late filing 

Tax Bills Issued 

July

Tax Bills Due 

August 1st | first half installment 

Assessment Date 

October 1st

Connecticut | Personal Property

Value Notices Issued 

January | assessment increase notices mailed by February 1st

Tax Bills Due

February 1st | second half installment 

Tax Bills Issued 

July 

Tax Bills Due 

August 1st | first half installment (some due in one installment) 

Assessment Date

October 1st

Tax Returns Due 

November 1st | inventory exempt; 25% penalty for late filing 

Delaware | Real Estate

Tax Bills Due

September 30th

Delaware | Personal Property

Assessment Date 

Exempt 

Delaware, Kent County | Real Estate

Assessment Date 

January 1st | value notices not issued yearly unless changed 

Appeal Deadline 

January 31st | or 30 days from date of notice 

Delaware, Kent County | Personal Property

Assessment Date

Exempt

Delaware, New Castle County | Real Estate

Appeal Date 

March 15th

Assessment Date 

July 1st

Delaware, New Castle County | Personal Property

Assessment Date 

Exempt 

Delaware , Sussex County | Real Estate

Appeal Date

March 1st

Assessment Date 

April 30th | value notices not issued yearly unless changed 

Delaware , Sussex County | Personal Property

Assessment Date

Exempt

Florida | Real Estate

Assessment Date

January 1st

Tax Bills Due 

January 31st | deadline for 2% discount 

Tax Bills Due

February 28th | Deadline for 1% discount 

Tax Bills Due 

March 31st | Gross tax amount 

Value Notices Issued

August | Dates may vary by County 

Appeal Deadline 

September | 25 days after value notices issued

Tax Bills Issued 

November 1st

Tax Bills Due 

November 30th | Deadline for 4% discount 

Tax Bills Due

December 31st | Deadline for 3% discount

Florida | Personal Property

Assessment Date

January 1st

Tax Bills Due 

January 31st | Deadline for 2% discount 

Tax Bills Due 

February 28th | Deadline for 1% discount 

Tax Bills Due 

March 31st | Gross tax amount 

Tax Returns Due 

April 1st | Inventory and software exempt; 25,000 tax exemption 

Tax Bills Issued 

November 1st

Tax Bills Due

November 30th | Deadline for 4% discount 

Tax Bills Due 

December 31st | Deadline for 3% discount 

Georgia | Real Estate

Assessment Date 

January 1st

Value Notices Issued

April - July

Appeal Deadline

June - August | 30 to 45 days after noticed mailed 

Tax Bills Due 

May - December | Varies by jurisdiction

Georgia | Personal Property

Assessment Date 

June 1st

Tax Returns Due 

April 1st 

Tax Bills Due 

May - December | Varies by jurisdiction

Georgia, Fulton County | Real Estate

Tax Bills Due 

October 15th | Due 30 to 60 days after issued. Atlanta tax bills due August 15th. Due dates frequently are extended. 

Georgia, Fulton County | Personal Property

Tax Bills Due 

October 15th | Atlanta City tax bills due August 15th. Due dates frequently are extended.

Hawaii | Real Estate

Assessment Date 

January 1st

Tax Bills Due

February 20th | second half installment 

Value Notices Issued 

March 1st - 28th 

Appeal Deadline

April 9th

Tax Bills Due

August 20th | first half installment 

Hawaii | Personal Property

Assessment Date 

Exempt

Hawaii, Honolulu City & County | Real Estate

Appeal Deadline 

January 15th

Tax Bills Due

February 20th | second half installment 

Tax Bills Due

August 20th | first half installment 

Assessment Date

October 1st

Value Notices Issued

December 15th

Hawaii, Honolulu City & County | Personal Property

Assessment Date

Exempt

Idaho | Real Estate

Assessment Date

January 1st

Value Notices Issued 

May

Tax Bills Due

June 20th | second half installment 

Appeal Deadline 

June 25th | fourth Monday in June

Tax Bills Due 

December 20th | first half installment 

Idaho | Personal Property

Assessment Date 

January 1st | can assess new locations anytime during the year

Tax Returns Due 

March 15th | inventory exempt

Tax Bills Due

June 20th | second half installment following year

Tax Bills Due

December 20th | first half installment 

Illinois | Real Estate

Assessment Date

January 1st

Appeal Deadline 

August - December | 30 days after notices are issued 

Tax Bills Due 

June, September | dates vary by county 

Illinois | Personal Property

Assessment Date 

Exempt

Illinois, Cook County | Real Estate

Tax Bills Due 

March 1st | first half installment 

Appeal Deadline 

May - December | 30 days after notices are issued

Tax Bills Due 

September - December | second half installment 

Illinois, Cook County | Personal Property

Assessment Date 

Exempt 

Indiana | Real Estate

Assessment Date

March 1st

Tax Bills Issued 

April 

Appeal Deadline 

May - December | dates vary plan for 45 days after value notice or tax bill issued 

Tax Bills Due

May 10th | first half installment 

Tax Bills Due 

November 10th | second half installment 

Value Notices Issued 

Varies | dates vary by jurisdiction

Indiana | Personal Property

Assessment Date

March 1st

Tax Bills Issued 

April

Appeal Deadline 

May - December | 45 days after notice or tax bill issued 

Tax Bills Due 

May 10th | first half installment 

Tax Returns Due

May 15th | inventory exempt

Tax Bills Due 

November 10th | second half installment 

Iowa | Real Estate

Assessment Date

January 1st

Tax Bills Due 

March 31st | second half installment 

Value Notices Issued

April 1st - 15th

Appeal Deadline 

May 5th

Tax Bills Issued

August 15th 

Tax Bills Due

September 30th | first half installment 

Iowa | Personal Property

Assessment Date 

Exempt

Kansas | Real Estate

Assessment Date

January 1st

Value Notices Issued 

February - March

Appeal Deadline 

March 31st | equalization appeal option

Tax Bills Due

May 10th | second half installment (most counties) 

Tax Bills Issued

November

Appeal Deadline 

December 20th | payment under protest option

Tax Bills Due

December 20th | first half installment 

Kansas | Personal Property

Assessment Date

January 1st

Tax Returns Due

March 15th | inventory exempt 

Value Notices Issued 

May 1st 

Tax Bills Due

May 10th | second half installment (most counties) 

Appeal Deadline

May 15th | or 15 days after notices are mailed

Tax Bills Issued 

November 1st

Tax Bills Due

December 20th | first half installment 

Kentucky | Real Estate

Assessment Date

January 1st

Value Notices Issued 

April

Appeal Deadline 

May 21st | third Monday of May

Tax Bills Issued 

October

Tax Bills Due

December 31st

Kentucky | Personal Property

Assessment Date 

January 1st

Tax Returns Due 

May 15th 

Tax Bills Due 

Decemeber 31st | begin end of October; majority due December 31st

Louisiana | Real Estate

Assessment Date 

January 1st

Appeal Deadline

August - September | 15 days from "Book Opening" date

Value Notices Issued

August - September | books open for public inspection

Tax Bills Issued 

November

Tax Bills Due 

December 31st

Louisiana | Personal Property

Assessment Date 

January 1st

Tax Returns Due 

February 20th - April 1st | varies by jurisdiction

Tax Bills Issued 

November 

Tax Bills Due 

December 31st

Louisiana, New Orleans City | Real Estate

Assessment Date

August 1st

Appeal Deadline 

August 15th

Louisiana, New Orleans City | Personal Property

Assessment Date

August 1st

Maine | Real Estate

Assessment Date

April 1st

Value Notices Issued

July

Tax Bills Issued

July - August

Tax BIlls Due

August 1st

Appeal Deadline 

December - February | 185 days after date of commitment

Maine | Personal Property

Tax Returns Due

April 1st | inventory exempt

Assessment Date 

April 1st

Tax Bills Issued 

July - August 

Tax Bills Due 

August 1st

Appeal Deadline

December - February 

Maryland | Real Estate

Assessment Date

January 1st

Appeal Deadline 

February | in cycle appeals; only 45 days after notice issued

Tax Bills Issued

July - August

Tax Bills Due

September 30th

Value Notices Issued 

December | new triennial in-cycle assessment only

Appeal Deadline

December 31st | out of cycle appeals only

Maryland | Personal Property

Assessment Date

January 1st

Tax Returns Due

April 15th | extensions can be received to June 15

Tax Bills Issued 

July

Tax Bills Due

September 30 | dates vary upon receipt of assessment notice

Massachusetts | Real Estate

Assessment Date

January 1st

Tax Bills Due

February 1st | third quarter installment

Appeal Deadline

February 1st | towns with quarterly payments

Tax Returns Due

February - July | if requested - failure to timely file may result in $250 penalty and/or loss of appeal rights

Tax Bills Due 

May 1st - fourth quarter and second half installment 

Tax Bills Due

August 1st - first quarter installment

Appeal Deadline 

October - December | towns with semi-annual payments

Tax Bills Due

November 1st | second quarter and first half installment 

Tax Bills Issued

December 31st | actual tax bills for quarterly towns

Massachusetts | Personal Property

Assessment Date 

January 1st

Tax Bills Due 

February 1st | third quarter installment 

Tax Returns Due

March 1st

Tax Bills Due 

May 1st | fourth quarter and second half installment 

Tax Bills Due 

August 1st | 1st quarter installment

Tax Bills Due

November 1st | second quarter and first half installment 

Tax Bills Issued 

December 31st | actual tax bills for quarterly towns 

Michigan | Real Estate

Appeal Deadline 

February - March | dates vary by jurisdiction

Appeal Deadline

May 31st | Michigan Tax Tribunal appeals 

Tax Bills Due

July - September | summer bills due

Assessment Date

December 31st

Tax Bills Due

December - March | winter bills due 

Michigan | Personal Property

Tax Returns Due

February 20th | inventory exempt

Appeal Deadline 

March | dates vary by jurisdiction

Appeal Deadline 

May 31st | Michigan Tax Tribunal appeals 

Tax Bills Due

July - September | summer bills due

Assessment Date

December 31st

Tax Bills Due

December - March | winter bills due

Michigan, Detroit | Real Estate

Appeal Dealine

February 1st | assessor review

Michigan, Grand Rapids | Real Estate

Appeal Deadline 

February 1st | assessor review

Minnesota | Real Estate

Assessment Date

January 2nd

Appeal Deadline

March - April | city board of equalization

Appeal Deadline

April 30th | in the year following the assessment date; Minnesota Tax Court

Tax Bills Due 

May 15th | 1st half instllment, based on prior-year EMV

Appeal Deadline 

May - June | county board of equalization

Tax Bills Due 

October 15th | second half installment, based on prior-year EMV

Minnesota | Personal Property

Assessment Date

Exempt

Mississippi | Real Estate

Assessment Date 

January 1st | can tax new equipment from January 1st - March 1st

Tax Bills Due

January 31st

Tax Returns Due 

April 1st | income statements for LIHTC properties only

Value Notices Issued 

June - July 

Appeal Deadline

August 6th | 1st Monday in August; appeal to County Board

Tax Bills Issued

December

Mississippi | Personal Property

Assessment Date

January 1st

Tax Bills Due

January 31st

Tax Returns Due

April 1st

Value Notices Issued

June - July 

Tax Bills Issued

December

Missouri | Real Estate

Assessment Date

January 1st

Value Notices Issued

April - June | must be sent by June 15th

Appeal Deadline

June 18th | third Monday in June for first class counties

Appeal Deadline

July 9th | second Monday of July for non-first class counties

Tax Bills Issued 

November 1st

Tax Bills Due

December 31st

Missouri | Personal Property

Assessment Date

January 1st

Tax Returns Due 

March 1st | inventory exempt

Value Notices Issued

May 1st | only if value is different from what was rendered

Appeal Deadline

June 18th | third Monday in June or 30 days after notice

Tax Bills Issued 

November 1st

Tax Bills Due

December 31st

Missouri, City of St. Louis | Real Estate

Appeal Deadline

July 9th | second Monday in July

Missouri, City of St. Louis | Personal Property

Tax Returns Due

April 1st | inventory exempt; return due date can be extended for 30 days 

Montana | Real Estate

Assessment Date

January 1st

Tax Bills Due 

May 31st | second half installment 

Appeal Deadline 

June 4th | first Monday in June

Tax Bills Due

November 30th | first half installment 

Montana | Personal Property

Assessment Date

January 1st

Tax Returns Due

January - March | inventory exempt

Appeal Deadline

July

Tax Bills Due

August 31st | personal property only

Nebraska | Real Estate

Assessment Date 

January 1st

Tax Bills Due

April 30th | first half installment 

Value Notices Issued

May

Appeal Deadline 

June 30th

Tax Bills Due

August 31st | second half installment 

Nebraska | Personal Property

Assessment Date

January 1st

Tax Bills Due

April 30th | first half installment 

Tax Returns Due 

May 1st | inventory exempt

Appeal Deadline 

June 30th | date varies - 15 days after notices mailed 

Tax Bills Due

August 31st | second half installment 

Nebraska, Douglas, Lancaster, Sarpy Counties | Real Estate

Tax Bills Due

March 31st | first half installment 

Tax Bills Due 

July 31st | second half installment 

Nebraska, Douglas, Lancaster, Sarpy Counties | Personal Property

Tax Bills Due

March 31st | first half installment

Tax Bills Due

July 31st | second half installment

Nevada | Real Estate

Tax Bills Due 

January 2nd | third installment due first Monday in January 

Appeal Deadline 

January 15th

Tax Bills Due 

March 5th | fourth installment due first Monday in March

Assessment Date

July 1st

Tax Bills Issued

July 15th 

Tax Bills Due

August 20th | first installment due third Monday in August

Tax Bills Due 

October 1st | second installment due 1st Monday in October

Value Notices Issued

November - December 

Nevada | Personal Property

Assessment Date 

July 1st 

Tax Bills Issued

July 15th

Tax Returns Due 

July 31st | inventory exempt

Tax Bills due

August 16th | 30 days after notices are mailed, varies by county

New Hampshire | Real Estate

Appeal Deadline

March 1st | all jurisdiction require owner sign appeals

Assessment Date

April 1st | Real Estate only

Tax Bills Due

July 1st | first half installment, preliminary bill

Value Notices Issued

October

Tax Bills Issued

November

Tax Bills Due

December 1st | second half installment, actual bill

New Hampshire | Personal Property

Assessment Date

Exempt

New Jersey | Real Estate

Tax Bills Due

February 1st | quarterly installment

Appeal Deadline

April 1st | May 1st for communities in revaluation

Tax Bills Due

May 1st | quarterly installment

Tax Bills Issued

July

Tax Bills Due

August 1st | general - if request for I&E info made, taxpayer has 45 days; failure may result in loss of appeal rights

Tax Bills Due 

November 1st | quarterly installment 

New Jersey | Personal Property

Assessment Date 

Exempt

New Mexico | Real Estate

Assessment Date

January 1st

Value Notices Issued

January- May

Appeal Deadline

January - July | 30 days after notices are mailed 

Tax Bills Due 

May 10th | second half installment 

Tax Bills Issued 

November

Tax Bills Due

December 10th | first half installment 

New Mexico | Personal Property

Assessment Date

January 1st

Tax Returns Due 

February 28th | inventory exempt

Value Notices Issued 

March - June

Appeal Deadline

March - June | 30 days after notices are issued 

Tax Bills Due

May 10th | second half installment 

Tax Bills Issued 

November 1st

Tax Bills Due 

December 10th | first half installment 

New York City | Real Estate

Tax Bills Due 

January 1st | second half installment 

Assessment Date

January 5th

Appeal Deadline 

March 1st

Tax Bills Issued 

June 1st

Tax Bills Due 

July 1st | first half installment 

Tax Returns Due 

September 1st | financial rendition filing deadline

Appeal Deadline 

October 24th | petitions of protective writs

New York City | Personal Property

Assessment Date

Exempt

New York, Buffalo | Real Estate

Appeal Deadline

December 31st

New York, Buffalo | Personal Property

Assessment Date

Exempt

New York, Nassau County | Real Estate

Appeal Deadline

January - March | most deadlines in February, varies by city/village 

New York, Nassau County | Personal Property

Assessment Date

Exempt

New York, Suffolk County | Real Estate

Appeal Deadline

February | most deadlines in February, some it May and November, varies by city/state

New York, Suffolk County | Personal Property

Assessment Date

Exempt

New York, Westchester County | Real Estate

Appeal Deadline

February 19th, June 17th | most deadlines in February and June, varies by city/village

New York, Westchester County | Personal Property

Assessment Date

Exempt

New York, White Plains | Real Estate

Appeal Deadline

January 21st

New York, White Plains | Personal Property

Assessment Date

Exempt

New York, Yonkers | Real Estate

Appeal Deadline 

November

New York, Yonkers | Personal Property

Assessment Date

Exempt

North Carolina | Real Estate

Assessment Date

January 1st

Appeal Deadline

April 4th | 30 days after mailing of value notice

Tax Bills Due

September 1st | but not delinquent until 1/6 of following year

North Carolina | Personal Property

Assessment Date 

January 1st

Tax Returns Due 

January 31st | inventory exempt

Tax Bills Due 

September 1st | but not delinquent until 1/6 of following year

North Carolina, Forsyth County | Real Estate

Appeal Deadline

June 30th

North Carolina, Mecklenburg County | Real Estate

Appeal Deadline 

May 15th | or 30 days from assessment notice (if notice issued)

North Dakota | Real Estate

Assessment Date 

February 1st

Value Notices Issued 

March

Tax Bills Due

March 1st | first half installment 

Appeal Deadline

March - April

Tax Bills Due

October 15th | second half installment 

North Dakota | Personal Property

Assessment Date

Exempt

Ohio | Real Estate

Assessment Date

January 1st

Tax Bills Issued 

January - February

Tax Bills Due

January - March | first half installment 

Appeal Deadline

March 31st

Tax Bills Due

June - August | second half installment 

Ohio | Personal Property

Assessment Date 

Exempt

Oklahoma | Real Estate

Assessment Date

January 1st

Value Notices Issued

February - April

Tax Bills Due

March 31st | second half installment 

Appeal Deadline

May 1st | or 20 days after notices are mailed

Tax Bills Issued

November - December 

Tax Bills Due 

December 31st | first half installment

Oklahoma | Personal Property

Assessment Date 

January 1st

Tax Returns Due 

March 15th 

Tax Bills Due 

March 31st | second half installment 

Appeal Deadline 

April - June | 20 days after notices are issued 

Value Notices Issued

April - June

Tax Bills Issued 

November 1st

Tax Bills Due 

December 31st | first half installment 

Oregon | Real Estate

Assessment Date 

January 1st

Tax Bills Due

February 15th | second installment - discount if remainder paid 

Tax Bills Due

May 15th - third installment 

Value Notices Issued 

October 15th - 25th

Tax Bills Issued 

October 15th - 25th

Tax Bills Due 

November 15th | first installment - discount if paid in full

Appeal Deadline 

December 31st

Oregon | Personal Property

Assessment Date

January 1st

Tax Bills Due 

February 15th | second installment -discount if remainder paid

Tax Returns Due

March 1st | inventory exempt

Tax Bills Due

May 15th | third installment

Tax Bills Issued 

October 15th - 25th

Tax Bills Due

November 15th | first installment - discount if paid in full

Appeal Deadline

December 31th

Pennsylvania | Real Estate

Appeal Deadline 

August 1st | for most third class counties

Appeal Deadline

September 1st | for most counties

Pennsylvania | Personal Property

Assessment Date

Exempt

Pennsylvania Municipalities | Real Estate

Tax Bills Issued

January - March

Tax Bills Due

February - April | 2% discount available 

Pennsylvania Municipalities | Personal Property

Assessment Date

Exempt

Pennsylvania School Districts | Real Estate

Tax Bills Issued

July - August 

Tax Bills Due 

October - November | 2% discount available

Pennsylvania School Districts | Personal Property

Assessment Date

Exempt 

Pennsylvania, Philadelphia | Real Estate

Assessment Date

January 1st 

Tax Bills Due 

February 28th | deadline for 1% discount 

Tax Bills Due

March 31st | gross tax amount

Appeal Deadline

October 1st | first Monday in October 

Pennsylvania, Philadelphia | Personal Property

Assessment Date

Exempt

Pennsylvania, Pittsburgh | Real Estate

Tax Bills Issued

January 15th

Value Notices Issued

January 31st

Tax Bills Due

February 28th | city and school only; 2% discount to 2/10

Appeal Deadline

March 31st

Tax Bills Due

April 30 | Alleghany County bills only; 2% discount to 3/31

Pennsylvania, Pittsburgh | Personal Property

Assessment Date

Exempt

Rhode Island | Real Estate

Tax Returns Due 

January 31st | list of accounts due to Assessor. Extensions available to March 15th, failure to timely file may resurl in loss of appeal right at Superior Court level. 

Value Notices Issued

July

Tax Bills Due

August 1st

Appeal Deadline

October - December | varies by town, 90 days after tax due date

Assessment Date

December 31st

Rhode Island | Personal Property

Tax Returns Due

January 31st

Tax Bills Due

August 1st

Assessment Date 

December 31st

South Carolina | Real Estate

Assessment Date

January 1st

Appeal Deadline

January 14th | 90 days to appeal after notice issued (if no notice can appeal at any time)

Tax Bills Due

January 15th

Value Notices Issued

June - July | varies by jurisdiction 

South Carolina | Personal Property

Assessment Date

January 1st | or fiscal close date

Tax Bills Due

January 15th | due January of following yeat

Tax Returns Due 

April 30th | or 120 days from fiscal close date, inventory exempt 

South Dakota | Real Estate

Value Notices Issued

March 1st

Appeal Deadline

March 15th | thursday before the third Monday

Tax Bills Due

April 30th | first half installment

Tax Bills Due

October 31st | second half installment

Assessment Date

November 1st

South Dakota | Personal Property

Assessment Date

Exempt 

Tennessee | Real Estate

Assessment Date

January 1st

Tax Bills Due

February 28th

Value Notices Issued 

April - May

Appeal Deadline

June | deadline varies, 45 days after motices issued 

Tax Bills Issued 

October

Tennessee | Personal Property

Assessment Date

January 1st

Tax Bills Due

February 28th

Tax Returns Due

March 1st | inventory exempt 

Tax Bills Issued

October

Texas | Real Estate

Assessment Date

January 1st

Tax Bills Due

January 31st | gross tax bills

Value Notices Issued

April - May

Appeal Deadline

May 31st | 30 days after notices mailed

Tax Bills Issued

October - November 

Texas | Personal Property

Assessment Date

January 1st

Tax Bills Due

January 31st | gross tax bills 

Tax Returns Due

April 15th | can request 30 day extension

Value Notices Issued 

May - June

Appeal Deadline

May - June | 30 days after notices are issued

Tax Bills Issued

October - November 

Utah | Real Estate

Assessment Date

January 1st

Value Notices Issued

July | varies by counties

Appeal Deadline

September | varies by county

Tax Bills Due

November 30th | partial payment may be made throughout yet

Utah | Personal Property

Assessment Date

January 1st

Tax Bills Due

February - May | some counties require payment with pp return, some counties bill later

Tax Returns Due

May 15th | except Salt Lake county whose due dates vary from February - May

Vermont | Real Estate

Assessment Date

April 1st

Appeal Deadline

May - June | varies by jurisdiction

Tax Bills Due

June - August

Vermont | Personal Property

Assessment Date

April 1st

Tax Returns Due

April 20th

Tax Bills Due

June - August

Virginia | Real Estate

Appeal Deadline

January - December | varies by jurisdiction

Assessment Date

January 1st or July 1st | varies by jurisdiction

Virginia | Personal Property

Assessment Date

January 1st

Tax Returns Due

January 31st - August 1st | varies by local option

Virginia , Alexandria City | Real Estate

Assessment Date

January 1st

Value Notices Issued

February

Appeal Deadline

April 1st | administrative appeal

Tax Returns Due

May 1st | I&E filing deadline

Tax Bills Due

June 15th | first half installment 

Appeal Deadline

July 1st | board of equalization 

Tax Bills Due

November 15th | second half installment

Virginia , Alexandria City | Personal Property

Tax Returns Due

May 1st

Tax Bills Due

October 5th

Virginia, Arlington County | Real Estate

Assessment Date

January 1st

Value Notices Issued

January

Appeal Deadline

March 1st | administrative appeal

Appeal Deadline

April 15th | Board of Equalization

Tax Bills Due

June 15th | first half installment 

Tax Bills Due

October 5th | second half installment 

Virginia, Arlington County | Personal Property

Tax Returns Due

May 1st

Tax Bills Due

September 5th

Virginia, Chesterfield County | Real Estate

Assessment Date

January 1st

Value Notices Issued

January

Appeal Deadline

March 15th, Administrative Appeal 

Appeal Deadline 

April 15th | Board of Equalization 

Tax Bills Due

June 5th | first half installment

Tax Bills Due

December 5th | second half installment 

Virginia, Chesterfield County | Personal Property

Tax Returns Due

March 1st

Tax Bills Due

June 6th

Virginia, City of Richmond | Real Estate

Tax Bills Due 

January 14th

Assessment Date

June 30th

Value Notices Issued

July 1st

Appeal Deadline

July 31st | a written appeal must be filed

Appeal Deadline

August 31st | an appeal may be filed with the Board of Review

Virginia, City of Richmond | Personal Property

Tax Returns Due

March 1st

Tax Bills Due

May 1st

Virginia , Fairfax City | Real Estate

Assessment Date

January 1st

Value Notices Issued

March

Appeal Deadline

March - April | administrative appeal; 30 days after value notices issued

Appeal Deadline

May - June | Board of Equalization; 30 days after administrative appeal decision

Tax Bills Due

June 21st | first half installment

Tax Returns Due

August | I&E filing deadline

Tax Bills Due

December 5th | second half installment 

Virginia , Fairfax City | Personal Property

Tax Returns Due

May 1st

Tax Bills Due

October 5th

Virginia, Fairfax County | Real Estate

Assessment Date

January 1st

Value Notices Issued

March

Appeal Deadline

April 8th | administrative appeal 

Appeal Deadline

June 1st | Board of Equalization

Tax Bills Due

July 28th | first half installment 

Tax Bills Due

December 5th | second half installment 

Virginia, Fairfax County | Personal Property

Tax Returns Due

May 1st

Tax Bills Due

October 5th

Virginia, Henrico County | Real Estate

Assessment Date 

January 1st

Value Notices Issued

February

Appeal Deadline

April 1st | administrative appeal after review by assessment staff recommendations are forwarded to the board of Real Estate Review and Equalization

Tax Returns Due

April | I&E filing deadline; due three eeks from date of request

Tax Bills Due

June 5th | first half installment 

Tax Bills Due

December 5th | second half installment 

Virginia, Henrico County | Personal Property

Tax Returns Due

March 1st

Tax Bills Due

June 5th | first installment

Tax Bills Due

December 5th | second installment 

Virginia, Loudoun County | Real Estate

Assessment Date

January 1st

Value Notices Issued

February

Appeal Deadline

March | administrative appeal

Appeal Deadline

June 1st | Board of Equalization 

Tax Bills Due 

June 5th | first half installment 

Tax Returns Due 

June | I&E filing deadline

Tax Bills Due

December 5th | second half installment 

Virginia, Loudoun County | Personal Property

Tax Returns Due

April 15th

Tax Bills Due

June 5th | first installment

Tax Bills Due

October 5th | second installment 

Virginia, Newport News City | Real Estate

Assessment Date

January 1st | assessment effective July 1st

Value Notices Issued

March

Appeal Deadline 

April | administrative appeal 

Tax Bills Due

June 5th | first half installment 

Appeal Deadline 

September 1st | Board of Equalization

Tax Bills Due

December 5th | second half installment 

Virginia, Newport News City | Personal Property

Tax Returns Due

March 1st

Tax Bills Due

June 5th | first installment

Tax Bills Due

December 5th | second installment 

Virginia , Norfolk City | Real Estate

Tax Returns Due

March | I&E filing deadline; request mailed in December due in March

Tax Bills Due

March 31st | third installment 

Appeal Deadline

May 9th | administrative appeal 

Appeal Deadline 

May 31st | Board of Equalization

Tax Bills Due

June 5th | fourth installment

Assessment Date 

July 1st | assessment effective July 1st

Tax Bills Due 

September 30th | first installment

Tax Bills Due

December 5th | second installment 

Virginia , Norfolk City | Personal Property

Tax Returns Due

March 1st

Tax Bills Due

June 5th | first installment

Tax Bills Due

December 5th | second installment 

Virginia, Prince William County | Real Estate

Assessment Date

January 1st

Value Notices Issued

March

Appeal Deadline

July 1st | administrative appeal 

Tax Bills Due

July 15th | first half installment 

Appeal deadline

August 1st | Board of Equalization

Tax Bills Due

December 5th | second half installment

Virginia, Prince William County | Personal Property

Tax Returns Due

April 15th

Tax Bills Due

October 5th

Virginia, Roanoke City | Real Estate

Value Notices Issued 

January 1st | effective July 1st

Assessment Date

January 1st

Appeal Deadline 

February | 30 days after notices are issued 

Appeal Deadline

March - April | Board of Equalization

Tax Bills Due

April 5th | second half installment 

Tax Bills Due

October 5th | first half installment 

Virginia, Roanoke City | Personal Property

Tax Returns Due

February 1st

Tax Bills Due

May 31st

Virginia, Roanoke County | Real Estate

Assessment Date

January 1st

Appeal Deadline

January | administrative appeal; due by end of January

Appeal Deadline

February - November | Board of Equalization

Tax Bills Due

June 5th | first half installment

Tax Bills Due

December 5th | second half installment 

Virginia, Roanoke County | Personal Property

Tax Returns Due

February 1st

Tax Bills Due

May 31st

Virginia, Spotsylvania County | Real Estate

Assessment Date

January 1st | even years only

Value Notices Issued

February 1st | even years only

Appeal Deadline

February - March | administrative appeal; 21 days after notices issued, even years only

Appeal Deadline

March - April | Board of Equalization; even years only

Tax Bills Due

June 5th | first half installment 

Tax Bills Due 

December 5th | second half installment 

Virginia, Spotsylvania County | Personal Property

Tax Returns Due

February 1st

Tax Bills Due

June 5th | first installment 

Tax Bills Due

December 5th | second installment 

Washington | Real Estate

Assessment Date 

January 1st

Tax Bills Issued

February 14th

Tax Bills Due 

April 30th | first half installment 

Value Notices Issued

May - November | issued date varies 

Appeal Deadline

July 1st | or 30-60 days after notice

Tax Bills Due

October 31st | second half installment 

Washington | Personal Property

Assessment Date

January 1st

Tax Bills Issued 

February 14th 

Tax Bills Due

April 30th | first half installment

Tax Returns Due

April 30th | inventory exempt

Value Notices Issued

May - November | issue date varies

Appeal Deadline

July 1st | or 30-60 days after notice 

Tax Bills Due

October 31st | second half installment 

Washington D.C. | Real Estate

Assessment Date 

January 1st

Value Notices Issued 

March | on or before March 1st 

Tax Bills Due 

March 31st | first half installment

Appeal Deadline

April 1st | first level assessor appeals

Tax Returns Due

April 15th | Require RE income and expense filing

Tax Bills Due

September 15th | second half installment 

Appeal Deadline 

September 30th | Board of Real Estate Property Assessments and Appeals, no later than 45 days from the date of the first level assessor decision or September 30 (whichever occurs first)

Washington D.C. | Personal Property

Assessment Date 

July 1st | personal property only

Tax Bills due 

July 31st | tax payment due with return

Tax Returns Due

July 31st | inventory exempt 

West Virginia | Real Estate

Appeal Deadline

February | varies by jurisdiction

Tax Bills Due

March 1st | second half installment 

Assessment Date

July 1st | varies by jurisdiction

Value Notices Issued

July - January | varies by jurisdiction

Tax Bills Due

October 1st | first half installment 

West Virginia | Personal Property

Assessment Date

July 1st

Tax Returns Due

September 30th

Tax Bills Due

October 1st

Wisconsin | Real Estate

Assessment Date

January 1st

Tax Bills Due 

January 31st

Appeal Deadline

May - October | depending on location

Tax Bills Issued 

December 1st

Wisconsin | Personal Property

Assessment Date

January 1st

Tax Bills Due 

January 31st

Tax Returns Due

March 1st | inventory exempt

Tax Bills Issued 

December 1st

Wisconsin, Madison | Real Estate

Appeal Deadline

April 27th | last Friday of April

Wisconsin, Milwaukee | Real Estate

Appeal Deadline

May 21st | third Monday of May

Wyoming | Real Estate

Assessment Date

February 1st

Value Notices Issued

April | varies by county

Tax Bills Due

May 10th | second half installment

Appeal Deadline

June | 30 days after mailing of value notice

Tax Bills Due

November 10th | first half installment

Wyoming | Personal Property

Assessment Date 

January 1st

Tax Returns Due

March 1st | inventory exempt

Tax Bills Due

May 10th | second half installment

Tax Bills Due

November 10th | first half installment