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. |
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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. |
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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.