Ad Valorem Property Tax Calendar
| January 1 |
|
All taxable property is listed, valued and assessed for taxation in the name of the owner of record as of this date. Tax lien established |
| March 1 |
|
Second installment of prior year property tax is due, payable May 10th.
Taxpayers must file a listing of taxable personal property with County Assessor. |
No later than
4th Monday in
April |
|
Assessment schedules are mailed to taxpayers. Written objections must be filed with assessor within 30 days of mail date. |
| May 10** |
|
Last day to pay second installment prior year property taxes without interest. |
| May 21 |
|
All unpaid county taxes delinquent.
Treasurer produces delinquent tax roll and mails delinquent notices to taxpayers. |
| 1st Monday in June |
|
Deadline to file applications for Property Tax Relief. |
| June, mid |
|
Last day to pay delinquent taxes without advertising costs. |
| 1st Thursday in July |
|
First advertising notice of tax sale. |
| 2nd Thursday in July |
|
Second advertising notice of tax sale. |
| 3rd Thursday in July |
|
Final advertising notice of tax sale. |
| 2nd Thursday after Final Advertising |
|
Tax Sale. |
| 1st Tuesday in August |
|
County Commissioners levy taxes for the current year. |
| August 10 |
|
County Assessor certifies to State Board all county valuations and levies. |
| 3rd Monday in August |
|
County Assessor computes taxes and delivers assessment roll to County Treasurer for collection. |
August 31
(No later than
October 10th) |
|
County Treasurer mails current year tax bills, including property description, assessed value, and mill levies, to each taxpayer at last known address. |
| September 1 |
|
First installment of current year property tax is due, payable November 10th. |
| September 30 |
|
Department of Revenue issues refund to those qualified for property tax relief program. |
| November 10** |
|
Last day to pay first installment of current year property taxes without interest. |
| December 31** |
|
Last day to pay entire current year property taxes without interest charged on first installment. |
**If this date falls on a weekend or a holiday where the courthouse is closed, the next business day will be treated as the due date.
