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NATIONWIDE PROPERTY TAX CALENDAR

 

Alabama

Lien Date October 1 of prior year  

Real Property Information

Assessment Notice Issue Date Varies by jurisdiction; April 1-July 1 

Appeal Deadline May 31; Varies by jurisdiction (April-Aug.); 30 days from Notice of Value (NOV)  

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1 Single Payment Due (Delinquent Date)December 31  

Personal Property Information

Assessment Notice Issue Date April 1 Appeal Deadline May 1 Rendition Date December 31 of prior year  

Personal Property Tax Bill Payment Information

Tax Bill 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 Deadline February 14  

Real Estate Tax Bill 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 


 

Arizona

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date Jan. 1 - March 1

Appeal Deadline April 24
Appeal Deadline varies from March 1-May 1; 

Notices mailed between Jan. 1-March 1;

Deadline is 60 days from notice date  


Real Estate Tax Bill 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 Bill Payment Information

Tax Bill Issued September 1 

Single Payment Due 

(Delinquent Date) November 1 


 

Arkansas

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date July 1 Appeal Deadline August 20 or third Monday in August (BOE)  

Real Estate Tax Bill Payment Information

Tax Bills Issued March 1 

Single Payment Due 


(Delinquent Date) October 15, single and 3rd installment.First Installment Due (Delinquent Date) April 16 Second Installment Due (Delinquent Date)July 15  

Personal Property Information

Assessment Notice Issue Date August 1 Appeal Deadline August 15 Rendition Date May 31  

Personal Property Tax Bill Payment Information

Tax Bill Issued March 1 

Single Payment Due

(Delinquent Date)October 10 


 

California

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date July 1 


Appeal Deadline Varies per jurisdiction; Sept. 15 and Nov. 30. The counties with 9/17 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura.

Supplemental and Escape appeal deadlines are 60 days from the date of the notice.

 

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1 

Single Payment Due 

(Delinquent Date)Date Not Applicable First Installment Due (Delinquent Date) December 10

Second Installment Due (Delinquent Date)April 10  

Personal Property Information

Assessment Notice Issue Date June 30

Appeal Deadline September 15 

Rendition Date April 1 - No penalties for extensions filed by May 7  

Personal Property Tax Bill Payment Information

Tax Bill Issued June 1 

Single Payment Due (Delinquent Date)August 31 


 

Colorado, Denver

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date May 1

Appeal Deadline June 1  


Real Estate Tax Bill Payment Information

Tax Bills Issued January 1 

Single Payment Due (Delinquent Date)April 30

First Installment Due (Delinquent Date) February 28

Second Installment Due (Delinquent Date)June 15  


Personal Property Information

Assessment Notice Issue Date May 1

Appeal Deadline July 30

Rendition Date April 15 


 

Connecticut

Lien Date October 1  

Real Property Information

Assessment Notice Issue Date February 1

Appeal Deadline February 20; 

Recommended to appeal informally prior to the February 20 deadline  


Real Estate Tax Bill 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)October 1  


Personal Property Information

Assessment Notice Issue Date February 1

Appeal Deadline February 20

Rendition Date November 1  


Personal Property Tax Bill Payment Information

Tax Bill Issued July 1

Single Payment Due (Delinquent Date)July 1

First Installment Due (Delinquent Date)July 1

Second Installment Due (Delinquent Date)October 1 


 

Delaware

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date January 1 

Appeal Deadline January 31; Varies by jurisdiction

  

Real Estate Tax Bill Payment Information

Tax Bills Issued July 1

Single Payment Due (Delinquent Date)September 30

First Installment Due (Delinquent Date) September 30

  

Personal Property Information

Personal Property is not taxable in Delaware.  


 

Florida

Lien Date January 1

  

Real Property Information

Assessment Notice Issue Date August 1

Appeal Deadline September 1; TRIM notices are mailed starting Aug. 1 with each county sending notices based on ability to send out all notices. Appeal deadlines usually fall within the first three weeks of Sept. based on 25 days from the mailing of the TRIM notices.

  

Real Estate Tax Bill Payment Information

Tax Bills Issued November 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 Bill Payment Information

Tax Bill Issued November 1

Single Payment Due (Delinquent Date)November 30   



 

Georgia

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date May - Aug

Appeal Deadline Varies by jurisdiction (May 15-Aug. 15); 45 days from notice date  


Real Estate Tax Bill 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 Bill Payment Information

Tax Bill Issued July 1

Single Payment Due (Delinquent Date)August 15 


 

Hawaii County (The Big Island) and Maui

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date Dec. 15 

Appeal Deadline April 9; Appeals must be filed by April 9 preceding the tax year

  

Real Estate Tax Bill Payment Information

Tax Bills Issued July 20 

Single Payment Due (Delinquent Date)August 20 First Installment Due (Delinquent Date) August 20

Second Installment Due (Delinquent Date)February 20 

 

Personal Property Information

Personal Property is not taxable in Hawaii. 


Hawaii, Honolulu City and County

Lien Date October 1  

Real Property Information

Assessment Notice Issue Date December 15

Appeal Deadline January 15


Hawaii, Kauai

Lien Date October 1  

Real Property Information

Assessment Notice Issue Date December 1

Appeal Deadline December 31 


 

Idaho

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date May 1 

Appeal Deadline June 25; Appeals must be filed by the 4th Monday of June   


Real Estate Tax Bill 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  


Personal Property Information

Assessment Notice Issue Date May 1 

Appeal Deadline June 15

Rendition Date March 1

  

Personal Property Tax Bill Payment Information

Tax Bill 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, Cook County

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date January 1

Appeal Deadline March 1; Varies by township; March - November. 

 

Real Estate Tax Bill Payment Information

Tax Bills Issued February 1 and July 1 Single Payment Due (Delinquent Date) Date Not Applicable

First Installment Due (Delinquent Date) March 1

Second Installment Due (Delinquent Date)August 1  


Personal Property Information

Personal Property is not taxable in Illinois.  



 

Indiana

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date April 1

Appeal Deadline May 15; Assessments issued at different times throughout the year and vary by jurisdiction.

Appeal deadline is always 45 days from mailing of notice

  

Real Estate Tax Bill Payment Information

Tax Bills Issued April 1 Single Payment Due (Delinquent Date)May 10

First Installment Due (Delinquent Date) May 10

Second Installment Due (Delinquent Date)November 10

  

Personal Property Information

Assessment Notice Issue Date October 1 Appeal Deadline November 15 

Rendition Date May 15

  

Personal Property Tax Bill Payment Information

Tax Bill Issued April 10 

Single Payment Due (Delinquent Date)Date Not Applicable

First Installment Due (Delinquent Date) May 10 of the following year

Second Installment Due (Delinquent Date)November 10 of the following year 


 

Iowa

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date April 1 

Appeal Deadline April 30. Varies by Jurisdiction. Property valuation change as of Jan. 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 Jan. 1 in an even year, the petition can be filed between April 2-30 in the even year

   

Real Estate Tax Bill 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)March 31

  

Personal Property Information

Personal Property is not taxable in Iowa. 



 

Kansas

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date March 1

Appeal DeadlineMarch 31  


Real Estate Tax Bill Payment Information

Tax Bills Issued November 15 

Single Payment Due (Delinquent Date)December 20

First Installment Due (Delinquent Date) December 20

Second 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 Bill Payment Information

Tax Bill Issued Nov. 1

Single Payment Due (Delinquent Date)N/A

First Installment Due (Delinquent Date) Dec. 20

Second Installment Due (Delinquent Date)May 10 of the following year 


 

Kentucky

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date April 15

Appeal Deadline May 21; 3rd Monday in May; 30 days from the date of the notice. An informal conference must be held with the county two weeks prior to the deadline

  

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1

Single Payment Due (Delinquent Date)December 31

First Installment Due (Delinquent Date) November 30

Second Installment Due (Delinquent Date)February 28  


Personal Property Information

Assessment Notice Issue Date September 1

Appeal Deadline November 15

Rendition Date May 15

  

Personal Property Tax Bill Payment Information

Tax Bill Issued September 1

Single Payment Due (Delinquent Date) 


 

Louisiana

Lien Date January 1;  August 1 for New Orleans city  

Real Property Information

Assessment Notice Issue Date August 1

Appeal Deadline August 15; Varies Aug. 1 - Sept. 15  

Real Estate Tax Bill Payment Information

Tax Bills Issued November 1

Single Payment Due (Delinquent Date)December 31  


Personal Property Information

Assessment Notice Issue Date August 1 

Appeal Deadline August 15 Rendition Date April 1

  

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1 Single Payment Due (Delinquent Date)December 31 



 

Maine

Lien Date April 1  

Real Property Information

Assessment Notice Issue Date July 1

Appeal Deadline January 1;  185 days from the commitment date, typically January 1st through the Spring of 2019.  


Real Estate Tax Bill 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 June 1

Appeal Deadline January 1

Rendition Date April - May. Varies by jurisdiction.

  

Personal Property Tax Bill Payment Information

Tax Bill 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 January 1  

Real Property Information

Assessment Notice Issue Date January 1

Appeal Deadline February 10; December 31 or February 10

  

Real Estate Tax Bill 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)December 31  


Personal Property Information

Assessment Notice Issue Date September 1

Appeal Deadline November 15

Rendition Date April 15

  

Personal Property Tax Bill Payment Information

Tax Bill Issued August 15 Single Payment Due (Delinquent Date)September 30 



 

Massachusetts

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date January 1

Appeal Deadline February 1

  

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1

Single Payment Due (Delinquent Date)January 1

First Installment Due (Delinquent Date) August 1

Second Installment Due (Delinquent Date)November 1  


Personal Property Information

Assessment Notice Issue Date December 30 

Appeal Deadline February 1

Rendition Date March 1  


Personal Property Tax Bill Payment Information

Tax Bill Issued July 1 Single Payment Due (Delinquent Date)Date Not Applicable First Installment Due (Delinquent Date)August 1 Second Installment Due (Delinquent Date)November 1 


 

Michigan

Lien Date December 31 of prior year  

Real Property Information

Assessment Notice Issue Date February 15 Appeal Deadline May 31; Tribunal Deadline = May 31; petitions filed with the local board during March with decisions in March/April  


Real Estate Tax Bill Payment Information

Tax Bills Issued July 1 and November 1

Single Payment Due (Delinquent Date)September 14 (Summer); February 14 (Winter)  


Personal Property Information

Assessment Notice Issue Date February 15

Appeal Deadline March 10

Rendition Date February 20

  

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1 - Summer Single Payment Due (Delinquent Date)September 14 (Summer) - February 14 (Winter)


Michigan, Winter

Lien Date January 1  

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1 - Winter Single Payment Due (Delinquent Date)December 15 or February 14 



 

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-Apr. Objections filed with the assessor or County board; June hearing if not resolved

  

Real Estate Tax Bill 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)October 15  


Personal Property Information

Personal Property is not taxable in Minnesota.   


 

Mississippi

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date July 1

Appeal Deadline August 6; Appeals filed to the Board of Supervisors by the first Monday in August

  

Real Estate Tax Bill Payment Information

Tax Bills Issued December 1

Single Payment Due (Delinquent Date)January 31  


Personal Property Information

Assessment Notice Issue Date June 1

Appeal Deadline July 31

Rendition Date April 1

  

Personal Property Tax Bill Payment Information

Tax Bill Issued November 1

Single Payment Due (Delinquent Date)February 1 of the following year 


 

Missouri

Lien Date January 1  

Real Estate Property Information

Appeal Deadline:  Second Monday in July for 1st class counties. All other counties is the 3rd Monday in June. 



Real Estate Tax Bill Payment Information

Tax Bills Issued November 1

Single Payment Due (Delinquent Date)December 31  


Personal Property Information:


Appeal Deadline: Second Monday in July for 1st class counties. All other counties is the 3rd Monday in June.


Personal Property Tax Bill Payment Information

Tax Bill Issued November 1

Single Payment Due (Delinquent Date)December 31 


 

Montana

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date May 1

Appeal Deadline June 1; 30 days from Notice of Value (NOV); Protests filed with the county board by June 30 

 

Real Estate Tax Bill 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 6

Rendition Date January 31 (30 days from receipt of form)

  

Personal Property Tax Bill Payment Information

Tax Bill 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 January 1  

Real Property Information

Assessment Notice Issue Date June 1

Appeal Deadline June 30

  

Real Estate Tax Bill Payment Information

Tax Bills Issued December 20

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 Bill Payment Information

Tax Bill Issued December 1

Single Payment Due (Delinquent Date)Date Not Applicable First Installment Due (Delinquent Date)March 31 of the following year

Second Installment Due (Delinquent Date) July 31 of the following year 



 

Nevada

Lien Date July 1  

Real Property Information

Assessment Notice Issue Date December 15

Appeal Deadline January 15

  

Real Estate Tax Bill Payment Information

Tax Bills Issued July 15

Single Payment Due (Delinquent Date)September 30

First Installment Due (Delinquent Date) August 15

Second Installment Due (Delinquent Date)October 1  


Personal Property Information

Assessment Notice Issue Date October 1

Appeal Deadline January 15 of the following year

Rendition Date July 31

  

Personal Property Tax Bill Payment Information

Tax Bill Issued September 1 Single Payment Due (Delinquent Date)October 1 



 

New Hampshire

Lien Date April 1  

Real Property Information

Assessment Notice Issue Date October 1

Appeal Deadline March 1

  

Real Estate Tax Bill 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)December 1 


Personal Property Information

Personal Property is not taxable in New Hampshire. 



 

New Jersey

Lien Date October 1

  

Real Property Information

Assessment Notice Issue Date January 30

Appeal Deadline April 1; 30 days from Notice of Value (NOV); May 1 for communities in re-evaluation  


Real Estate Tax Bill Payment Information

Tax Bills Issued July 1

Single Payment Due (Delinquent Date)Date Not Applicable

First Installment Due (Delinquent Date) February 1

Second Installment Due (Delinquent Date)May 1

  

Personal Property Information

Personal Property 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 Notice of Value (NOV); mailing all NOV's must be out by April 1 per state statute  


Real Estate Tax Bill Payment Information

Tax Bills Issued November 1

Single Payment Due (Delinquent Date)December 10

First Installment Due (Delinquent Date) December 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 Bill Payment Information

Tax Bill Issued November 1

Single Payment Due (Delinquent Date)Date Not Applicable

First Installment Due (Delinquent Date)December 10

Second Installment Due (Delinquent Date)May 10 of the following year 



 

New York City Boroughs & Nassau

Lien Date January 5

  

Real Property Information

Assessment Notice Issue Date January 15

Appeal Deadline March 1

  

Real Estate Tax Bill Payment Information

Tax Bills Issued June 1. Varies by jurisdiction.

Single Payment Due (Delinquent Date)July 1

First Installment Due (Delinquent Date)July 1

Second Installment Due (Delinquent Date)September 30  


Personal Property Information

 Personal Property not taxable in New York.  



 

North Carolina

Lien Date Jan. 1  

Real Property Information

Assessment Notice Issue Date January 1

Appeal Deadline March 31; 30 days after mailing of value notice or March 31.

  

Real Estate Tax Bill Payment Information

Tax Bills Issued August 1

Single Payment Due (Delinquent Date)Jan. 5

  

Personal Property Information

Assessment Notice Issue Date May 1

Appeal Deadline September 1

Rendition Date Jan. 31

  

Personal Property Tax Bill Payment Information

Tax Bill Issued August 1

Single Payment Due (Delinquent Date)Jan. 5 of the following year 



 

North Dakota

Lien Date February 1

  

Real Property Information

Assessment Notice Issue Date April 1 Appeal Deadline April 10; Township BOE = 1st Monday in April; City BOE = 2nd Tuesday in April. Formal Appeal to the County Auditor by Nov. 1 of the year following the year when taxes are due  

Real Estate Tax Bill Payment Information

Tax Bills Issued December 1

Single Payment Due (Delinquent Date)February 15

First Installment Due (Delinquent Date) March 1

Second Installment Due (Delinquent Date)October 15  


Personal Property Information

Personal Property not taxable in North Dakota.  



 

Ohio

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date December 23

Appeal Deadline March 31

  

Real Estate Tax Bill Payment Information

Tax Bills Issued December 23

Single Payment Due (Delinquent Date)Date Not Applicable

First Installment Due (Delinquent Date) January 20

Second Installment Due (Delinquent Date)June 20

  

Personal Property Information

Personal Property is not taxable in Ohio.



 

Oklahoma

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date Feb. 1

Appeal Deadline

May 1; Notices are typically issued between Feb.-April; there is no set date for notice issuance. RE Appeal deadlines are the first Monday in May or 30 days from notice date  


Real Estate Tax Bill Payment Information

Tax Bills Issued November 15

Single Payment Due (Delinquent Date)December 31

First Installment Due (Delinquent Date) December 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 Bill Payment Information

Tax Bill Issued November 15 Single Payment Due (Delinquent Date)December 31 



 

Oregon

Lien Date January 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 Bill Payment Information

Tax Bills Issued October 15 Single Payment Due (Delinquent Date)November 15 First Installment Due (Delinquent Date) November 15

Second Installment Due (Delinquent Date)February 15

  

Personal Property Information

Assessment Notice Issue Date April 1

Appeal Deadline Dec. 31

Rendition Date March 1

  

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1

Single Payment Due (Delinquent Date)November 15 



Pennsylvania

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date/Appeal Deadline August 1; Varies Aug. 1 to first Monday in Oct.; no Assessment Notice is issued unless the value has changed 

 

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1

Single Payment Due (Delinquent Date)February 1 - December 30. 
Varies by jurisdiction. Majority of bills due March 31 and April 30. 

 

Personal Property Information

Personal Property not taxable in Pennsylvania. 

Pennsylvania, Allegheny

Lien Date January 1 of prior year

  

Real Property Information

Assessment Notice Issue Date January 1

Appeal Deadline March 31

  

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1

Single Payment Due (Delinquent Date)March 31  


Personal Property Information

Personal Property not taxable in Pennsylvania.  



 

Rhode Island

Lien Date December 31  

Real Property Information

Assessment Notice Issue Date July 1

Appeal DeadlineOct. 1; Varies Oct. – Dec.; 90 days after first payment due date. 

 

Real Estate Tax Bill 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 Bill Payment Information

Tax Bill 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 December 31  

Real Property Information

Assessment Notice Issue Date February 1

Appeal Deadline January 15

  

Real Estate Tax Bill Payment Information

Tax Bills Issued October 15

Single Payment Due (Delinquent Date)January 15  


Personal Property Information

Assessment Notice Issue Date August 1

Appeal Deadline October 31

Rendition Date April 30 or 120 days from fiscal close date

  

Personal Property Tax Bill Payment Information

Tax Bill Issued December 1

Single Payment Due (Delinquent Date)January 15 of the following year   



 

South Dakota

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date March 1

Appeal Deadline March 18 & April 2; If the owner is domiciled in the county, you must file to the Town Board; otherwise, you can file straight to the County Board of Equalization

  

Real Estate Tax Bill Payment Information

Tax Bills Issued January 1

Single Payment Due (Delinquent Date)April 30

First Installment Due (Delinquent Date) April 30

Second Installment Due (Delinquent Date)October 31

  

Personal Property Information

Personal Property in not taxable in South Dakota. 


 

Tennessee

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date May 1

Appeal Deadline June 1; 30 days from notice date or by June 1. Davidson & Shelby County are June 15 and June 30 respectively.

  

Real Estate Tax Bill Payment Information

Tax Bills Issued October 15

Single Payment Due (Delinquent Date)February 28 

 

Personal Property Information

Assessment Notice Issue Date April 1

Appeal Deadline May 15

Rendition Date March 1

  

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1

Single Payment Due (Delinquent Date)February 28 of the following year 



 

Texas

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date Varies by jurisdiction; April - May 

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 Bill Payment Information

Tax Bills Issued October 1

Single Payment Due (Delinquent Date)January 31

First Installment Due (Delinquent Date) November 30

Second Installment Due (Delinquent Date)June 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 Bill Payment Information

Tax Bill Issued October 1

Single Payment Due (Delinquent Date)January 31 of the following year 



 

Utah

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date August 1

Appeal Deadline September 15; or 45 days from Notice

  

Real Estate Tax Bill Payment Information

Tax Bills Issued October 1

Single Payment Due (Delinquent Date)November 30  


Personal Property Information

Assessment Notice Issue Date June 1

Appeal Deadline July 1

Rendition Date May 15; except Salt Lake City

  

Personal Property Tax Bill Payment Information

Tax Bill 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.  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 Bill Payment Information

Tax Bills Issued July 1

Single Payment Due (Delinquent Date)August 15

First Installment Due (Delinquent Date) August 15

Second Installment Due (Delinquent Date)November 15

  

Personal Property Information

Assessment Notice Issue Date May 1

Appeal Deadline May 20

Rendition Date April 20

  

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1

Single Payment Due (Delinquent Date)August 15

First Installment Due (Delinquent Date)August 15

Second Installment Due (Delinquent Date)November 15 



 

Virginia

Lien Date January 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 Bill Payment Information

Tax Bills Issued October 1 

Single Payment Due (Delinquent Date)December 5

First Installment Due (Delinquent Date) June 6

Second Installment Due (Delinquent Date)December 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 Bill Payment Information

Tax Bill Issued April 1

Single Payment Due (Delinquent Date)May 1 



 

Washington

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date June 1

Appeal Deadline Aug. 1 – Dec. 31; Values are published annually with value notices sent out continuously from July through Nov. Appeal deadlines are 30 or 60 days after notice mailing date, depending upon the county.

  

Real Estate Tax Bill Payment Information

Tax Bills Issued February 10

Single Payment Due (Delinquent Date)April 30

First Installment Due (Delinquent Date) April 30

Second Installment Due (Delinquent Date)October 31

  

Personal Property Information

Assessment Notice Issue Date October 15

Appeal Deadline July 1

Rendition Date April 30

  

Personal Property Tax Bill Payment Information

Tax Bill Issued February 1

Single Payment Due (Delinquent Date)April 30

First Installment Due (Delinquent Date)April 30

Second Installment Due (Delinquent Date)October 31 



 

Washington, D.C.

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date March 1

Appeal Deadline April 2; Prior year-end financial/rent roll information is required to be filed by April 15 

 

Real Estate Tax Bill Payment Information

Tax Bills Issued March 1

Single Payment Due (Delinquent Date)March 31

First Installment Due (Delinquent Date) March 31

Second Installment Due (Delinquent Date)September 15

  

Personal Property Information

Assessment Notice Issue Date July 1

Appeal Deadline July 31

Rendition Date July 31

  

Personal Property Tax Bill Payment Information

Tax Bill Issued July 1

Single Payment Due (Delinquent Date)July 31 of prior year 



 

West Virginia

Lien Date July 1 of prior year  

Real Property Information

Assessment Notice Issue Date January 1

Appeal Deadline February 1

  

Real Estate Tax Bill 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 Bill Payment Information

Tax Bill Issued August 1

Single Payment Due (Delinquent Date)Date Not Applicable

First Installment Due (Delinquent Date)September 30

Second Installment Due (Delinquent Date)March 31 of the following year   



 

Wisconsin

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date April 1

Appeal Deadline May 8; Varies by Jurisdiction (Apr. 30 – Sept. 30); 30 days from notice date  

Real Estate Tax Bill Payment Information

Tax Bills Issued November 15

Single Payment Due (Delinquent Date)January 31

First Installment Due (Delinquent Date) January 31

Second Installment Due (Delinquent Date)July 31  


Personal Property Information

Assessment Notice Issue Date April 1 

Appeal Deadline May 1

Rendition Date March 1

  

Personal Property Tax Bill Payment Information

Tax Bill Issued December 1

Single Payment Due (Delinquent Date)January 31 of the following year 



 

Wyoming

Lien Date January 1  

Real Property Information

Assessment Notice Issue Date April 1

Appeal Deadline May 1; 30 days from notice date

  

Real Estate Tax Bill Payment Information

Tax Bills Issued September 1

Single Payment Due (Delinquent Date)November 10

First Installment Due (Delinquent Date) November 10

Second Installment Due (Delinquent Date)May 10

  

Personal Property Information

Assessment Notice Issue Date April 1

Appeal Deadline May 1

Rendition Date March 1

  

Personal Property Tax Bill Payment Information

Tax Bill Issued October 1

Single Payment Due (Delinquent Date)November 10

First Installment Due (Delinquent Date)November 10

Second Installment Due (Delinquent Date)May 10 of the following year 

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