| 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. (*)
|
