Dates of Property Assessment/Tax Events
Affecting Homeowners, Agriculturists and Business
January 1 - All taxable property is listed, valued and assessed for taxation.
February 15 - Exemption applications to be filed with county assessor for pollution and fire control equipment.
March 1 - Second installment of prior year property tax due (delinquent after May 10).
March 1 - Taxpayers must file a listing of taxable personal property with office of county assessor.
4th Monday in April - Assessment schedules are mailed to taxpayers. Written objections must be filed with assessor and county clerk within 30 days.
May 1 - Taxpayers are notified of amount of pollution and fire control exemption approved by assessor.
2nd Monday in May - Filing affidavit to qualify for property tax relief.
4th Monday in May - Qualified veterans (or surviving spouse) shall file for property tax exemption.
June 1 - County abstract is submitted to the State Board of Equalization for review and possible change.
3rd Tuesday in June - Budget hearings for cities and towns. Budgets are set for the next fiscal year.
3rd Monday in July - County budget hearing. Budgets are set for that fiscal year.
3rd Wednesday in July - Budget hearings for schools and community colleges. Budgets are set for that fiscal year.
3rd Thursday in July - Budget hearings for special districts. Budgets are set for that fiscal year.
July 31 - All governmental entities and special districts inform county commissioners of the amount of tax to be collected.
August 1 - State Auditor certifies amount of State appropriations and the interest on public debt, for which a levy must be made.
1st Monday in August - County board of equalization decides all current year protests by written decision.
1st Monday in August - State Board notifies county board of equalization of the amount of state levy, and any change in valuation due to state equalization or correction of value.
1st Tuesday in August - County commissioners levy the necessary taxes for the year.
August 10 - County assessor certifies to State Board all valuations and levies fixed in their respective counties.
August 10 - Assessor files with Department of Revenue annual summary of deferred taxes.
3rd Monday in August - County assessor computes taxes and delivers assessment roll to county treasurer for collection.
August 31 - County Treasurer issues refund to those who qualify for property tax relief.
Last working day in August - Tax refund forms for elderly and/or disabled due to Dept. of Health or its designee.
September 1 - County assessor certifies to Dept. of Revenue the amount of veterans' exemption.
September 1 - First installment of current year property tax is due (delinquent after Nov 10 unless all taxes are paid by Dec 31).
October 1 - State Treasurer reimburses county treasurers for revenue lost due to veteran exemptions.
October 10 - County treasurer sends tax bills, including property description, assessed value and mill levies, to each taxpayer at last known address.
November 10 - Applications for deferral of ad valorem tax due to the county commissioners.
December 20 - Warrants for tax refunds are mailed by Dept. of Health to qualified elderly and/or disabled recipients.