Alabama

Date of Valuation: October 1 of prior year

Real Property Information

• Assessment Notice: Late March – July
• Appeal Deadline: Late April – August; Varies by jurisdiction (April-August); 30 days from notice of value (NOV)
• Tax Bills Issued: October 1 
• Payment Due Date: December 31
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due 12.31.21)

Personal Property Information

• Filing Deadline: December 31 of prior year
• Assessment Notice: April 1
• Appeal Deadline: May 1
• Tax Bill Issued: October 1
• Payment Due Date: December 31
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due 12.31.21)

Alaska

Date of Valuation: January 1

Real Property Information

• Assessment Notice: Date January 15
• Appeal Deadline: February 14; approximate deadline; based on 30 days from notice or tax bill date.
• Tax Bill Issued: May 15
• Payment Due Date: October 15 
• First Installment Due Date: June 15
• Second Installment Due Date: August 15

Personal Property Information

• Filing Deadline: December 15
• Assessment Notice: February – March. Varies by jurisdiction.
• Appeal Deadline: March – April. Varies by jurisdiction.
• Tax Bill Issued: July 1
• Payment Due Date: N/A
• First Installment Due Date: August 31
• Second Installment Due Date: October 31

Arizona

Date of Valuation: January 1

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: 60 Days after the notice
• Tax Bill Issued: September 1
• Payment Due Date: December 31
• First Installment Due Date: November 1
• Second Installment Due Date: May 1

Personal Property Information

• Filing Deadline: April 1
• Assessment Notice: July 1
• Appeal Deadline: July 20
• Tax Bill Issued: September 1
• Payment Due Date: November 1

Arkansas

Date of Valuation: January 1

Real Property Information

• Assessment Notice: July 15
• Appeal Deadline: August 19; A petition/letter must be received, and hearing date be scheduled by the third Monday in August (BOE)
• Tax Bills Issued: March 1
• Payment Due Date: October 15, single and 3rd installment.
• First Installment Due Date: April 16
• Second Installment Due Date: July 15

Personal Property Information

• Filing Deadline: May 31
• Assessment Notice: August 1
• Appeal Deadline: August 15
• Tax Bill Issued: March 1
• Payment Due Date: October 10

California

Date of Valuation: January 1

Real Property Information

• Assessment Notice: July 1
• Annual Regular Roll – September 15 or November 30. Varies per jurisdiction; September 15 or November 30 for 2021. The counties with September 15 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra, and Ventura. An appeal must be filed between July 2 and either September 15 or November 30 (depending on county).
• Non-regular Roll – the deadline to file is 60 days from the date of the notice.
• Tax Bill Issued: October 1
• Payment Due Date: N/A
• First Installment – December 10
• Second Installment – April 10

Personal Property Information

• Filing Deadline: April 1 – No penalties for extensions filed by May 7
• Assessment Notice: June 30
• Appeal Deadline: September 15
• Tax Bill Issued: June 1
• Payment Due Date: August 31

Colorado

Date of Valuation: January 1

Real Property Information

• Assessment Notice: May 1
• Appeal Deadline: June 1; Petitions must be filed by June 1
• Tax Bills Issued: January 1
• Payment Due Date: April 30
• First Installment Due Date: February 28
• Second Installment Due Date: June 15

Personal Property Information

• Filing Deadline: April 15
• Assessment Notice: May 1
• Appeal Deadline: June 30
• Tax Bill Issued: January 1
• Payment Due Date: April 30 (optional)
• First Installment Due Date: February 28
• Second Installment Due Date: June 15

Connecticut

Date of Valuation: October 1

Real Property Information

• Assessment Notice: February 1
• Appeal Deadline: February 20; Recommended to appeal informally prior to the February 20 deadline for revaluations. Appeals must be delivered to the assessors’ office by February 20; not a postmark date.
• Tax Bill Issued: Most cities/towns collect taxes during July and January, however, some are on quarterly tax payments
• Payment Due Date: N/A
• First Installment – July 1
• Second Installment – January 1

Personal Property Information

• Filing Deadline: November 1
• Assessment Notice: February 1
• Appeal Deadline: February 20
• Tax Bill Issued: July 1
• Payment Due Date: July 1
• First Installment Due Date: July 1
• Second Installment Due Date: October 1

Delaware

Date of Valuation: January 1

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: January 31, March 15, and April 1; Varies by jurisdiction
• Tax Bill Issued: July 1
• Payment Due Date: September 30
• First Installment Due Date: September 30

Personal Property Information

• Personal Property is not taxable in Delaware.

Florida

Date of Valuation: January 1

Real Property Information

• Assessment Notice: August 1
• Appeal Deadline: September 1; 25 days from date TRIM notices are mailed. 
• Tax Bills Issued: November 1
• Payment Due Date:
  • November 30 (4% early payment discount) 
  • December 31 (3% early payment discount)
  • January 31 (2% early payment discount)
  • February 28 (1% early payment discount)
  • March 31 (full payment due)

Personal Property Information

• Filing Deadline: March 31
• Assessment Notice: August 10
• Appeal Deadline: September 1
• Tax Bill Issued: November 1
• Payment Due Date:
  • November 30 (4% early payment discount) 
  • December 31 (3% early payment discount)
  • January 31 (2% early payment discount)
  • February 28 (1% early payment discount)
  • March 31 (full payment due)

Georgia

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April – June
• Appeal Deadline: May – August; Varies by jurisdiction (May 15–August 15); 45 days from date of initial notice; 30 days from date of appeal decision
• Tax Bill Issued: September 1
• Payment Due Date: October 31
• First Installment Due Date: September 15
• Second Installment Due Date: November 15

Personal Property Information

• Filing Deadline: April 1
• Assessment Notice: April 15
• Appeal Deadline: June 1
• Tax Bill Issued: July 1
• Payment Due Date: August 15

Hawaii County (The Big Island) and Maui

Date of Valuation: January 1

Real Property Information

• Assessment Notice: March 15
• Appeal Deadline: April 9; Appeals must be filed by April 9 preceding the tax year. The assessments are revalued at market value annually. The primary approach to value is the cost approach with some consideration given to the comparable sales approach to value.
• Tax Bill Issued: July 20
• Payment Due Date: August 20
• First Installment Due Date: August 20
• Second Installment Due Date: February 20

Personal Property Information

• Personal Property is not taxable in Hawaii.

Hawaii, Honolulu City and County

Date of Valuation: October 1

Real Property Information

• Assessment Notice: December 15
• Appeal Deadline: January 15

Hawaii, Honolulu City and County

Date of Valuation: October 1

Real Property Information

• Assessment Notice: December 1
• Appeal Deadline: December 31

Idaho

Date of Valuation: January 1

Real Property Information

• Assessment Notice: June 1
• Appeal Deadline: June 28; All counties in Idaho follow the same schedule for notices and appeals.
• Tax Bill Issued: November 1
• Payment Due Date: December 20
• First Installment Due Date: December 20
• Second Installment Due Date: June 20

Personal Property Information

• Filing Deadline: March 1
• Assessment Notice: May 1
• Appeal Deadline: June 15
• Tax Bill Issued: November 1
• Payment Due Date: December 20
• First Installment Due Date: December 20
• Second Installment Due Date: June 20 of the following year

Illinois

Date of Valuation: January 1

Real Property Information

• Assessment Notice: May–October
• Appeal Deadline May–October; May–December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
• Tax Bill Issued: May 1
• Payment Due Date: June 1
• First Installment Due Date: June 1
• Second Installment Due Date: September 1
• Taxes are calendar year and are paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due June 1, 2022 and September 1, 2022)

Personal Property Information

• Personal Property is not taxable in Illinois.

Illinois, Cook County

Date of Valuation: January 1

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: March 1; Varies by township; March–November. Under the waiver, interest penalties for late payments of the first installment 2020 taxes, which are due March 2, 2021, will now be postponed until May 3, 2021, and the second installment 2020 taxes, which are due August 2, 2021, will now be postponed until October 1, 2021.
• Tax Bill Issued: February 1 and July 1
• Payment Due Date: N/A
• First Installment Due Date: March 1
• Second Installment Due Date: August 1

Personal Property Information

• Personal Property is not taxable in Illinois.

Indiana

Date of Valuation: January 1

Real Property Information

• Assessment Notice: Assessment Notices are not required. Counties issue them prior to the filing deadline. If a value notice is not issued, the value to be appealed is the value on the tax bill. For example, Marion does not issue value notices, and therefore, the June 15, 2021 appeal deadline allows the owner to appeal the January 1, 2020 value that appears on the 2020 tax bill payable in 2021.
• Appeal Deadline: June 15; The value that can be appealed will be based on whether county issued a value notice prior to the appeal deadline of June 15th.
• Tax Bill Issued: April 1
•  Payment Due Date: May 10
• First Installment Due Date: May 10
• Second Installment Due Date: November 10
• Taxes are calendar year and are paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due May 10, 2022 and November 10, 2022)

Personal Property Information

• Filing Deadline: May 15
• Assessment Notice: October 1
• Appeal Deadline: November 15
• Tax Bill Issued April 10
• Payment Due Date: N/A
• First Installment Due Date: May 10 of the following year
• Second Installment Due Date: November 10 of the following year
• Taxes are calendar year and are paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due May 10, 2022 and November 10, 2022)

Iowa

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April 1
• Appeal Deadline: April 30; Varies by jurisdiction. Property valuation change as of January 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 January 1 in an even year, the petition can be filed between April 2–30 in the even year.
• Tax Bill Issued: July 1
• Payment Due Date: September 30
• First Installment Due Date: September 30
• Second Installment Due Date: March 31

Personal Property Information

• Personal Property is not taxable in Iowa.

Kansas

Date of Valuation: January 1

Real Property Information

• Assessment Notice: March 1
• Appeal Deadline: March 31; Informal appeal due 30 days from notice date; an appeal of the informal decision must be filed to the Board of Tax Appeals (BOTA) within 30 days of the date on the result notice.
• Tax Bill Issued: November 15
• Payment Due Date: December 20
• First Installment Due Date: December 20
• Second Installment Due Date: May 10

Personal Property Information

• Filing Deadline: March 15
• Assessment Notice: May 1
• Appeal Deadline: June 15
• Tax Bill Issued: Nov. 1
• Payment Due Date: N/A
• First Installment Due Date: Dec. 20
• Second Installment Due Date: May 10 of the following year

Kentucky

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April 15
• Appeal Deadline: May 15; If there is a change in value, NOV will be issued in late April. The formal appeal deadline is the third Monday in May; however, to file a formal appeal to the BOAA, an informal conference must be held with the county during the two weeks prior to the formal appeal deadline (inspection period). This two-week inspection period begins on the first Monday in May.
• Tax Bills Issued: October 1
• Payment Due Date: December 31
• First Installment Due Date: November 30
• Second Installment Due Date: February 28

Personal Property Information

• Filing Deadline: May 15
• Assessment Notice Issue Date: September 1
• Appeal Deadline: November 15
• Tax Bill Issued: September 1
• Payment Due Date: December 31

Louisiana

Date of Valuation: January 1

Real Property Information

• Assessment Notice: Varies by parish; August 1–September 15 (exception is Orleans parish is on July 15)
• Appeal Deadline Varies by parish, August 15–September 30; An assessment can be reviewed informally within the 15-day business day “open roll” period. If a formal appeal is needed, the filing deadline is 10 days before the scheduled Board hearing. If needed, an appeal to the Louisiana Tax Commission can be made. This is due 10 days after receipt of the written Board ruling.
• Tax Bill Issued: November 1
• Payment Due Date: December 31

Personal Property Information

• Filing Deadline: April 1
• Assessment Notice: August 1
• Appeal Deadline: August 15
• Tax Bill Issued: November 1
• Payment Due Date: December 31

Maine

Date of Valuation: April 1

Real Property Information

• Assessment Notice: July 1
• Appeal Deadline: January 1; 185 days from the commitment date; 60 days from assessors’ decision.
• Tax Bill Issued: July 1
• Payment Due Date: September 1
• First Installment Due Date: September 1
• Second Installment Due Date: March 1

Personal Property Information

• Filing Deadline: April – May. Varies by jurisdiction.
• Assessment Notice: June 1
• Appeal Deadline: January 1
• Tax Bill Issued: July 1
• Payment Due Date: N/A
• First Installment Due Date: September 15
• Second Installment Due Date: March 15 of the following year

Maryland

Date of Valuation: January 1

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: December 31 or February 10; Triennial cycle with 1/3 of the properties re-assessed each year. December 31 appeal deadline for off-cycle properties. Notices issued in late December for in-cycle properties with a lien date of January 1. Appeal deadline for in-cycle properties is in February. No notice issued for off-cycle properties.
• Tax Bill Issued: July 1
• Payment Due Date: September 30
• First Installment Due Date: September 30
• Second Installment Due Date: December 31

Personal Property Information

• Filing Deadline: April 15
• Assessment Notice: September 1
• Appeal Deadline: November 15
• Tax Bill Issued: August 15
• Payment Due Date: September 30

Massachusetts

Date of Valuation: January 1

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: February 1; Decisions from the Board of Assessors can be appealed within three (3) months of the decision date.
• Tax Bills Issued: January 1
• Payment Due Date: January 1
• First Installment Due Date: August 1
• Second Installment Due Date: November 1

Personal Property Information

• Filing Deadline: March 1
• Assessment Notice: December 30
• Appeal Deadline: February 1
• Tax Bill Issued: July 1
• Payment Due Date: N/A
• First Installment Due Date: August 1
• Second Installment Due Date: November 1

Michigan

Date of Valuation: December 31 of prior year

Real Property Information

• Assessment Notice: February 15
• Appeal Deadline: May 31; Tribunal Deadline = May 31; Petitions filed with the local board during March, with decisions in March/April
• Tax Bills Issued: July 1 and November 1
• Payment Due Date: September 14 (Summer); February 14 (Winter)

Personal Property Information

• Filing Deadline: February 20
• Assessment Notice: February 15
• Appeal Deadline: March 10
• Tax Bill Issued: July 1 – Summer
• Payment Due Date: September 14 (Summer) – February 14 (Winter)

Michigan, Winter

Date of Valuation: January 1

Personal Property Tax Bill Payment Information

• Tax Bill Issued: November 1 – Winter
• Payment Due Date: December 15 or February 14

Minnesota

Date of Valuation: January 2 of prior year

Real Property Information

• Assessment Notice: 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-April. Objections filed with the assessor or county board; June hearing if not resolved.
• • Tax Bill Issued: April 1
  • Payment Due Date: May 15
  First Installment Due Date: May 15
  Second Installment Due Date: October 15

Personal Property Information

• Personal Property is not taxable in Minnesota.

Mississippi

Date of Valuation: January 1

Real Property Information

• Assessment Notice: July 1
• Appeal Deadline: August 1; Appeals filed to the Board of Supervisors by first Monday in August.
• Tax Bill Issued: December 1
• Payment Due Date: January 31

Personal Property Information

• Filing Deadline: April 1
• Assessment Notice: June 1
• Appeal Deadline: July 31
• Tax Bill Issued: November 1
• Payment Due Date: February 1 of the following year

Missouri

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April 1 
• Appeal Deadline: July 13; Varies by county; Most fall around mid-July (second Monday in July); Appeal to State Tax Commission (STC) 30 days after the BOE notice or September 30. Note: Informal deadlines vary drastically with BOE deadlines, ranging from late June to mid-July
• Counties reassess every odd year
• Tax Bill Issued: November 1
• Payment Due Date: December 31
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due December 31, 2021)

Personal Property Information

• Filing Deadline: March 1; April 1 – St. Louis city
• Assessment Notice: May 1
• Appeal Deadline: June 15
• Tax Bill Issued: November 1
• Payment Due Date: December 31

Montana

Date of Valuation: January 1

Real Property Information

• Assessment Notice: May 1
• Appeal Deadline: June 1; 30 days from NOV; Protests filed with the county board by June 30
• Tax Bill Issued: November 1
• Payment Due Date: November 30
• First Installment Due Date: November 30
• Second Installment Due Date: May 31

Personal Property Information

• Filing Deadline: January 31 (30 days from receipt of form)
• Assessment Notice: May 1
• Appeal Deadline: June 6
• Tax Bill Issued: May 1
• Payment Due Date: June 30
• First Installment Due Date: November 30
• Second Installment Due Date: May 31 of the following year

Nebraska

Date of Valuation: January 1

Real Property Information

• Assessment Notice: June 1
• Appeal Deadline: June 30
• Tax Bills Issued: December 20
• Payment Due Date: March 31 of the following year
• First Installment Due Date: March 31 of the following year
• Second Installment Due Date: July 31 of the following year

Personal Property Information

• Filing Deadline: May 1
• Assessment Notice: June 1
• Appeal Deadline: June 30
• Tax Bill Issued: December 20
• Payment Due Date: March 31 of the following year
• First Installment Due Date: March 31 of the following year
• Second Installment Due Date: July 31 of the following year

Nevada

Date of Valuation: July 1

Real Property Information

• Assessment Notice: December 15
• Appeal Deadline: January 15; While January 15 of the current calendar is the filing deadline for appeal submission, Supplemental noticed sites which carry a DOV of July 1, will carry an appeal filing deadline of the following January 15.
• Tax Bill Issued: July 15
• Payment Due Date: September 30
• First Installment Due Date: August 15
• Second Installment Due Date: October 1

Personal Property Information

• Filing Deadline: July 31
• Assessment Notice: October 1
• Appeal Deadline: January 15 of the following year
• Tax Bill Issued: September 1
• Payment Due Date: October 1

New Hampshire

Date of Valuation: April 1

Real Property Information

• Assessment Notice: October 1
• Appeal Deadline: March 1; September 1 deadline to appeal any abatement application decision to either the New Hampshire Board of Tax and Land Appeals or Superior Court, but not both.
• Tax Bill Issued: May 15
• Payment Due Date: July 1
• First Installment Due Date: July 1
• Second Installment Due Date: December 1

Personal Property Information

• Personal Property is not taxable in New Hampshire.

New Jersey

Date of Valuation: October 1

Real Property Information

• Assessment Notice: January 30
• Appeal Deadline: April 1; 30 days from NOV; May 1 for communities in re-evaluation
• Tax Bill Issued: July 1
• Payment Due Date: N/A
• First Installment – August 1
• Second Installment – November 1
• Third Installment – February 1
• Fourth Installment – May 1

Personal Property Information

• Personal Property not taxable in New Jersey.

New Mexico

Date of Valuation: January 1

Real Property Information

• Assessment Notice: March 31
• Appeal Deadline: 30 days from NOV mailing all NOVs must be out by April 1 per state statute
• Tax Bill Issued: November 1
• Payment Due Date: December 10
• First Installment Due Date: December 10
• Second Installment Due Date: May 10

Personal Property Information

• Filing Deadline: February 28 or last day of February
• Assessment Notice: April 1
• Appeal Deadline: April 30 – June 30; Varies
• Tax Bill Issued: November 1
• Payment Due Date: N/A
• Installment Due Date: December 10
• Second Installment Due Date: May 10 of the following year

New York, Excludes NYC Boroughs

Date of Valuation: January 5

Real Property Information

• Assessment Notice: May 1
• Appeal Deadline: May 20; 30 days from notice date; dates vary by jurisdiction
• Tax Bill Issued: January 1
• Payment Due Date: January 31

Personal Property Information

• Personal Property not taxable in New York.

New York City Boroughs & Nassau

Date of Valuation: January 5

Real Property Information

• Assessment Notice: January 15
• Appeal Deadline: March 1
• Based on the assessed value, a property’s operation may need to be certified by an accountant
• Tax Commission forms representing the operations and accountant’s certification can be filed by March 24th after filing the appeal form due March 1st.
• Tax Bill Issued: June 1. Varies by jurisdiction.
• Tax bills may be two or four installments
• First Installment Due Date: July 1
• Second Installment Due Date: September 30
• Third Installment Due Date: January 1
• Fourth Installment Due Date: April 1
• Taxes cover a fiscal year and are not paid in arrears (e.g., 2021/22 taxes cover the period 7.1.21 – 6.30.22 and are due in two or four installments).

Personal Property Information

• Personal Property not taxable in New York.

North Carolina

Date of Valuation: January 1

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: March 31; 30 days after mailing of value notice with the first informal deadline of March 31.
• Tax Bill Issued: August 1
• Payment Due Date: January 5

Personal Property Information

• Filing Deadline: January 31
• Assessment Notice: May 1
• Appeal Deadline: September 1
• Tax Bill Issued: August 1
• Payment Due Date: January 5 of the following year.

North Dakota

Date of Valuation: February 1

Real Property Information

• Assessment Notice: April 1
• Appeal Deadline: November 1; Township BOE = First Monday in April; City BOE = Second Tuesday in April. Formal Appeal – File an Abatement to the County Auditor by November 1 of the year following the year when taxes are due. Retroactive appeals are possible, for example, by November 1, 2021, we can file for 2019, 2020, and 2021.
• Tax Bill Issued: December 1
• Payment Due Date: February 15
• First Installment Due Date: March 1
• Second Installment Due Date: October 15

Personal Property Information

• Personal Property not taxable in North Dakota.

Ohio

Date of Valuation: January 1

Real Property Information

• Assessment Notice: December 23
• Appeal Deadline: March 31; Informal appeal deadline for counties when it is in a sexennial year (varies by county). The appeal deadline is in arrears. For example, the March 31, 2021 appeal deadline allows owners or taxing jurisdictions to appeal the 1.1.20 value. 
• Tax Bill Issued: December 23
• Payment Due Date: N/A
• First Installment Due Date: January 15 – February 15
• Second Installment Due Date: June 15 – July 1
• Taxes are calendar year and are paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due based on the dates above in two installments payable in 2022).

Personal Property Information

• Personal Property is not taxable in Ohio.

Oklahoma

Date of Valuation: January 1

Real Property Information

• Assessment Notice: February 1
• Appeal Deadline: April 5; 30 days from notice date; dates vary by jurisdiction
• Tax Bill Issued: November 15
• Payment Due Date: December 31
• First Installment Due Date: December 31
• Second Installment Due Date: March 31

Personal Property Information

• Filing Deadline: March 15
• Assessment Notice: April 1 – June 1; Varies
• Appeal Deadline: April – June or 20 days from notice; Varies
• Tax Bill Issued: November 15
• Payment Due Date: December 31

Oregon

Date of Valuation: January 1

Real Property Information

• Assessment Notice: October 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.
• Tax Bill Issued: October 15
• Payment Due Date: November 15
• First Installment Due Date: November 15
• Second Installment Due Date: February 15

Personal Property Information

• Filing Deadline: March 1
• Assessment Notice: April 1
• Appeal Deadline: December 31
• Tax Bill Issued: October 1
• Payment Due Date: November 15

Pennsylvania

Date of Valuation: January 1

Real Property Information

• Assessment Notice: July 1
• Appeal Deadline: July 31 or August 3, varies by county; varies by jurisdiction; typically 30 days from the first tax payment due date. For most third class counties: August 1 (primary deadline). For other counties: September 1. No notice is issued unless value has changed.
• Tax Bill Issued: January 1
• Payment Due 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

Date of Valuation: January 1 of prior year

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: March 31
• Tax Bill Issued: January 1
• Payment Due Date: March 31

Personal Property Information

• Personal Property not taxable in Pennsylvania.

Rhode Island

Date of Valuation: December 31

Real Property Information

• Assessment Notice: July 1
• Appeal Deadline: October 1; Varies October–December; 90 days after first payment due date; 90 days from the notice.
• Tax Bill Issued: June 15
• Payment Due Date: N/A
• First Installment Due Date: July 15
• Second Installment Due Date: October 15

Personal Property Information

• Filing Deadline: January 31
• Assessment Notice: June 1
• Appeal Deadline: August 31; 90 days from notice
• Tax Bill Issued: June 15
• Payment Due Date: N/A
• First Installment Due Date: July 15
• Second Installment Due Date: October 15

South Carolina

Date of Valuation: December 31

Real Property Information

• Assessment Notice: July 1
• Appeal Deadline: January 15; 90 days of the mailing of the assessment notice; non-revaluation counties will not receive notices, but appeal is based on tax bill value and due by January 15 of the following year.
• Tax Bill Issued: October 1
• Payment Due Date: January 15 of the following year

Personal Property Information

• Filing Deadline: April 30 or 120 days from the close of the business year
• Assessment Notice: N/A
• Appeal Deadline: N/A
• Tax Bill Issued: September 1
• Payment Due Date: January 15 of the following year

South Dakota

Date of Valuation: January 1

Real Property Information

• Assessment Notice: March 1
• Appeal Deadline: March 15 and April 2; If property is locally owned, the appeal deadline is March 22 (Thursday proceeding the third Monday in March); if the property is not locally owned, appeal deadline is first Tuesday in April.
• Tax Bill Issued: January 1
• Payment Due Date: April 30
• First Installment Due Date: April 30
• Second Installment Due Date: October 31

Personal Property Information

• Personal Property in not taxable in South Dakota.

Tennessee

Date of Valuation: January 1

Real Property Information

• Assessment Notice: May 1
• Appeal Deadline: June 1; 30 days from notice date or by June 1. Davidson and Shelby County are June 15 and June 30 respectively
• Tax Bill Issued: October 15
• Payment Due Date: February 28

Personal Property Information

• Filing Deadline: March 1
• Assessment Notice Issue Date: April 1
• Appeal Deadline: May 15
• Tax Bill Issued: October 1
• Payment Due Date: February 28 of the following year

Texas

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April 15
• Appeal Deadline: May 15; Later of May 15 or 30 days after notice; 60 days from Notice of Determination (NOD) to file litigation
• Tax Bill Issued: October 1
• Payment Due Date: January 31
• Taxes are calendar year and can be paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due January 31, 2022).

Personal Property Information

• Filing Deadline: April 15
• Assessment Notice: May 1
• Appeal Deadline: Later of June 1 or 30 days from notice
• Tax Bill Issued: October 1
• Payment Due Date: January 31 of the following year
• Taxes are calendar year and can be paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due January 31, 2022).

Utah

Date of Valuation: January 1

Real Property Information

• Assessment Notice: August 1
• Appeal Deadline: September 15 or 45 days from notice
• Tax Bill Issued: October 1
• Payment Due Date: November 30
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due November 30, 2021).

Personal Property Information

• Filing Deadline: May 15; except Salt Lake City
• Assessment Notice: June 1
• Appeal Deadline: July 1
• Tax Bill Issued: May 1
• Payment Due Date: May 15
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due May 15, 2021).

Vermont

Date of Valuation: April 1

Real Property Information

• Assessment Notice: May 15
• Appeal Deadline: May 29; Assessors send out notices starting in May, but only when there is a change in the value. Jurisdictions release assessment over (about) a three-month timeframe. 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.
• Tax Bill Issued: July 1
• Payment Due Date: August 15
• First Installment Due Date: August 15
• Second Installment Due Date: November 15

Personal Property Information

• Filing Deadline: April 20
• Assessment Notice: May 1
• Appeal Deadline: May 20
• Tax Bill Issued: July 1
• Payment Due Date: August 15
• First Installment Due Date: August 15
• Second Installment Due Date: November 15

Virginia

Date of Valuation: January 1

Real Property Information

• Assessment Notice: March 1
• Appeal Deadline: April 1; 15–30 days from notice date; varies by jurisdiction
• Tax Bill Issued: October 1
• Payment Due Date: December 5
• First Installment Due Date: June 6
• Second Installment Due Date: December 5

Personal Property Information

• Filing Deadline: April 15, but can vary by jurisdiction
• Assessment Notice: March 1
• Appeal Deadline: April 1
• Tax Bill Issued: April 1
• Payment Due Date: May 1 November 15

Washington

Date of Valuation: January 1

Real Property Information

• Assessment Notice: June 1
• Appeal Deadline: July 1; May 1 – December 30 is the typical window when notices can be expected. Appeal Deadlines vary with counties, either 30 or 60 days following Value Change Notice mail date.
• If a value notice is not issued by July 1, the owner does not appeal based on the prior year’s value and the County does not issue an assessment notice for that tax year, the owner does not have any appeal rights. For example, if the County has not issued a 1.1.21 value notice by July 1, 2021, the owner does not file an appeal as of July 1, 2021, and the County does not issue a value notice during 2021, the owner has waived their 2021 appeal rights.
• Tax Bill Issued: February 10
• Payment Due Date: April 30
• First Installment Due Date: April 30
• Second Installment Due Date: October 31
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due April 30, 2021 and October 31, 2021. However, Washington State uses the 1.1.20 value to calculate the 2021 taxes).

Personal Property Information

• Filing Deadline: April 30
• Assessment Notice Issue Date: October 15
• Appeal Deadline: July 1
• Tax Bill Issued: February 1
• Payment Due Date: April 30
• First Installment Due Date: April 30
• Second Installment Due Date: October 31
• Taxes are calendar year and are not paid in arrears (e.g., 2021 taxes cover the period 1.1.21 – 12.31.21 and are due April 30, 2021 and October 31, 2021. However, Washington State uses the 1.1.20 value to calculate the 2021 taxes).

Washington, D.C.

Date of Valuation: January 1, unless new construction, July 1

Real Property Information

• Assessment Notice: March 1
• Appeal Deadline: April 1; Prior year-end financial/rent roll information is required to be filed by April 15
• Tax Bill Issued: March 1
• Payment Due Date: March 31
• First Installment Due Date: March 31
• Second Installment Due Date: September 15

Personal Property Information

• Filing Deadline: July 31
• Assessment Notice: July 1
• Appeal Deadline: July 31
• Tax Bill Issued: July 1
• Payment Due Date: July 31 of prior year

West Virginia

Date of Valuation: July 1 of prior year

Real Property Information

• Assessment Notice: January 1
• Appeal Deadline: February 1; 60 days from notice date; issue dates vary annually and by jurisdiction.
• Tax Bill Issued: July 15
• Payment Due Date: September 30
• First Installment Due Date: September 30
• Second Installment Due Date: March 31

Personal Property Information

• Filing Deadline: August 1 (Industrial); September 1 (Commercial)
• Assessment Notice: January 1
• Appeal Deadline: January 31
• Tax Bill Issued: August 1
• Payment Due Date: N/A
• First Installment Due Date: September 30
• Second Installment Due Date: March 31 of the following year

Wisconsin

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April 1
• Appeal Deadline: May 8; Varies by jurisdiction (April 30–September 30); 30 days from notice date
• Tax Bill Issued: November 15
• Payment Due Date: January 31
• First Installment Due Date: January 31
• Second Installment Due Date: July 31

Personal Property Information

• Filing Deadline: March 1 
• Assessment Notice: April 1
• Appeal Deadline: May 1
• Tax Bill Issued: December 1
• Payment Due Date: January 31 of the following year

Wyoming

Date of Valuation: January 1

Real Property Information

• Assessment Notice: April 1
• Appeal Deadline: May 1; 30 days from notice date
• Tax Bill Issued: September 1
• Payment Due Date: November 10
• First Installment Due Date: November 10
• Second Installment Due Date: May 10

Personal Property Information

• Filing Deadline: March 1
• Assessment Notice: April 1
• Appeal Deadline: May 1
• Tax Bill Issued: October 1
• Payment Due Date: November 10
• First Installment Due Date: November 10
• Second Installment Due Date: May 10 of the following year