|
January 1
|
Lien Date - date for valuation, date taxes attach to property
as a lien; applies as of 12:01 a.m.
|
|
January
|
Delinquent notices are mailed out for any unpaid first
installment secured property taxes
|
|
February 1
|
Second installment secured property taxes due (delinquent
4/10)
|
|
March 1
|
Exempt entities; first day to file affidavit and claim for
exemption (delinquent 5 p.m. on March 15)
|
|
March 15
|
Exempt entities; affidavits and claim forms due
|
|
April 10
|
Second installment secured property taxes delinquent. A 10%
penalty plus $10.00 cost is added as of 5:00 p.m. (*)
|
|
May
|
Delinquent notices are mailed out for any unpaid, regular
secured property taxes
|
|
June 30
|
End of fiscal year
|
|
July 1
|
Beginning of fiscal year
|
|
July 1
|
Delinquent secured and supplemental taxes are transferred to
delinquent tax roll and additional penalties add at 1 1/2% per month on any
unpaid tax amounts, plus $15.00 redemption fee
|
|
July 1
|
Assessor completes local roll and delivers to Auditor
|
|
July 2 - Sept 15
|
Assessment Appeals filing period for regular-period
assessments; Most other assessments must be appealed 60 days after notice
|
|
Sept 15
|
Last day to file assessment appeals
|
|
October
|
Original secured property tax bills are mailed out
|
|
Nov 1
|
First installment secured property taxes due (delinquent
12/10)
|
|
Dec 10
|
First installment secured property taxes delinquent. A 10%
penalty is added as of 5:00 p.m. (*)
|
