- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Alabama
▶Lien Date
October 1 of prior year
Real Property Information
Assessment Notice Issue Date
March - August
Appeal Deadline
April - September (30 days after notice)
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
December 31
Personal Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
May 1
Rendition Date
December 31 of prior year
Personal Property Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
December 31
Other Considerations
Alabama has several property tax exemptions available for businesses. The homestead exemption applies to primary residences and can save homeowners up to $4,000 in property taxes. Businesses located in certain economically distressed areas may also be eligible for the Enterprise Zone Program, which offers a five-year exemption from property taxes. In addition, businesses engaged in research and development activities may qualify for tax credits.
Alaska
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January 15
Appeal Deadline
February 14. Different counties/boroughs mail on different dates, typically though around March. Anchorage mailed notices on January 15 and we have February 14.
Real Estate Tax Bill Payment Information
Tax Bills Issued
May 15
Single Payment Due (Delinquent Date)
October 15
First Installment Due (Delinquent Date)
June 15
Second Installment Due (Delinquent Date)
August 15
Personal Property Information
Assessment Notice Issue Date
February - March. Varies by jurisdiction.
Appeal Deadline
March - April. Varies by jurisdiction.
Rendition Date
December 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
August 31
Second Installment Due (Delinquent Date)
October 31
Arizona
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January-February
Appeal Deadline
March-May. 60 days from the notice. April 25; Appeal Deadline for Maricopa and Pima is April 25
Real Estate Tax Bill Payment Information
Tax Bills Issued
September 1
Single Payment Due (Delinquent Date)
December 31
First Installment Due (Delinquent Date)
November 1
Second Installment Due (Delinquent Date)
May 1
Personal Property Information
Assessment Notice Issue Date
July 1
Appeal Deadline
July 20
Rendition Date
April 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
September 1
Single Payment Due (Delinquent Date)
November 1
Arkansas
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
July 17
Appeal Deadline
August 21; A petition/letter must be received, and hearing date be scheduled by the third Monday in August (BOE)
Real Estate Tax Bill Payment Information
Tax Bills Issued
March 1
Single Payment Due (Delinquent Date)
October 15, single and third installment.
First Installment Due (Delinquent Date)
April 16
Second Installment Due (Delinquent Date)
July 15
Personal Property Information
Assessment Notice Issue Date
August 1
Appeal Deadline
August 15
Rendition Date
May 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
March 1
Single Payment Due (Delinquent Date)
October 10
Other Considerations
Businesses in Arkansas may qualify for various property tax exemptions and incentives. The state's Economic Development Act provides a variety of incentives, such as tax credits and grants, to businesses that are creating jobs or stimulating economic development. Businesses located in distressed areas may also be eligible for the Enterprise Zone Program, which offers a five-year exemption from property taxes. Additionally, businesses engaged in research and development activities may qualify for special tax credits.
California
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
July 1
Appeal Deadline
September 15 or November 30. Varies per jurisdiction; September 15 or November 30 for 2023. The counties with a September 15 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Mono, Sierra and Ventura. An appeal must be filed between July 2 and either September 15 or November 30 (depending on county). With the exception of Supplemental and Escape, the deadline to filed is 60 days from the date of the notice.
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
December 10
Second Installment Due (Delinquent Date)
April 10
Personal Property Information
Assessment Notice Issue Date
June 30
Appeal Deadline
September 15 and November 30
Rendition Date
April 1 - No penalties for extensions filed by May 7
Personal Property Tax Bill Payment Information
Tax Bills Issued
June 11 to mid-July
Single Payment Due (Delinquent Date)
August 31
Other Considerations
California offers several programs to help businesses save money on their property taxes. The state's Industrial Development Financing program provides low-interest loans to businesses that are creating jobs or promoting economic development, and the California Competes Tax Credit Program provides tax credits to certain businesses. Businesses located in rural areas may qualify for the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) program, which provides up to 80% property tax exemptions. Additionally, businesses involved in research and development activities may be eligible for the Research and Development Tax Credit Program.
Colorado
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 10; Petitions must be filed by June 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
January 1
Single Payment Due (Delinquent Date)
April 30
First Installment Due (Delinquent Date)
February 28
Second Installment Due (Delinquent Date)
June 15
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 30
Rendition Date
April 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
January 1
Single Payment Due (Delinquent Date)
April 30 (optional)
First Installment Due (Delinquent Date)
February 28
Second Installment Due (Delinquent Date)
June 15
Colorado, Denver
Back to MapConnecticut
▶Lien Date
October 1
Real Property Information
Assessment Notice Issue Date
February 1
Appeal Deadline
February 20; it is recommended to appeal informally prior to the February 20, 2021 deadline for revaluations. Appeals must be delivered to the assessor’s office by February 20, 2021, not a postmark date.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
July 1
First Installment Due (Delinquent Date)
July 1
Second Installment Due (Delinquent Date)
October 1
Personal Property Information
Assessment Notice Issue Date
February 1
Appeal Deadline
February 20
Rendition Date
November 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
July 1
First Installment Due (Delinquent Date)
July 1
Second Installment Due (Delinquent Date)
October 1
Delaware
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January 1
Appeal Deadline
January 31, March 15 and April 1; varies by jurisdiction. Kent County, DE just reassessed for 2024, and the appeal deadline there is March 15.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
September 30
First Installment Due (Delinquent Date)
September 30
Personal Property Information
Personal property is not taxable in Delaware.
Florida
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
Early to Mid-August
Appeal Deadline
Early to Mid-September; Varies by county; 25 days from TRIM notice. TRIM notices are mailed out in early to mid-August with preliminary value information. The appeal deadline is 25 days from the date of mailing. This is a floating appeal deadline each year for each individual county. Historically, the appeal deadlines fall between 9/2 - 9/19; depending on the county.
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
March 31
Personal Property Information
Assessment Notice Issue Date
Mid-August; this is a floating date for each individual County
Appeal Deadline
25 days from notice; TRIM notices are mailed in mid-August. The appeal deadline is 25 days from the date of mailing. This is a floating appeal deadline each year for each individual County. Historically, the appeal deadlines fall between September 3—September 20; depending on the jurisdiction.
Rendition Date
April 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
March 31
April 1, unpaid taxes for prior year become delinquent, interest accrues
April 1, unpaid taxes for prior year become delinquent, interest accrues
Other Considerations
Florida offers early payment discounts based on the timing of payment. These discounts encourage prompt payment of bills, with a 4% discount available for payments made in November, a 3% discount for December payments, a 2% discount for January payments, and a 1% discount for payments made in February. These incentives provide an economic benefit to individuals and businesses for settling their dues promptly, contributing to better financial management and savings.
Georgia
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
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
Real Estate Tax Bill Payment Information
Tax Bills Issued
Varies by Jurisdiction
Single Payment Due (Delinquent Date)
Varies by Jurisdiction
First Installment Due (Delinquent Date)
Varies by Jurisdiction
Second Installment Due (Delinquent Date)
Varies by Jurisdiction
Personal Property Information
Rendition Date
April 1
Assessment Notice Issue Date
Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Appeal Deadline
Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Personal Property Tax Bill Payment Information
Tax Bills Issued
Varies by county
Single Payment Due (Delinquent Date)
Varies by county
Other Considerations
Businesses located in Georgia may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the Georgia Quality Jobs Program, which helps offset a portion of their property taxes. Businesses involved in economic development activities may also be eligible for the Georgia Jobs Tax Credit Program, which provides additional tax incentives and abatements.
Hawaii
▶Hawaii County (The Big Island) and Maui
Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
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. The April 9th appeal deadline applies to Maui and Hawaii Counties.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 20
Single Payment Due (Delinquent Date)
August 20
First Installment Due (Delinquent Date)
August 20
Second Installment Due (Delinquent Date)
February 20
Personal Property Information
Personal Property is not taxable in Hawaii.
Hawaii, Honolulu City and County
Lien Date
October 1
Real Property Information
Assessment Notice Issue Date
December 15
Appeal Deadline
January 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 20
Single Payment Due (Delinquent Date)
August 20
First Installment Due (Delinquent Date)
August 20
Second Installment Due (Delinquent Date)
February 20
Hawaii, Kauai
Lien Date
October 1
Real Property Information
Assessment Notice Issue Date
December 1
Appeal Deadline
December 31
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 20
Single Payment Due (Delinquent Date)
August 20
First Installment Due (Delinquent Date)
August 20
Second Installment Due (Delinquent Date)
February 20
Idaho
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
June 5
Appeal Deadline
June 26; All counties in Idaho follow the same schedule for notices and appeals.
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
December 20
First Installment Due (Delinquent Date)
December 20
Second Installment Due (Delinquent Date)
June 20
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
March 15
Rendition Date
March 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
November 10
First Installment Due (Delinquent Date)
November 10
Second Installment Due (Delinquent Date)
May 10
Illinois
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
May-December
Appeal Deadline
May - December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
Real Estate Tax Bill Payment Information
Tax Bills Issued
May 1
First Installment Due (Delinquent Date)
June 1
Second Installment Due (Delinquent Date)
September 1
Personal Property Information
Personal property is not taxable in Illinois.
Illinois, Cook County
Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January 1
Appeal Deadline
Varies by township; March-November
Real Estate Tax Bill Payment Information
Tax Bills Issued
February 1 and July 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
March 1
Second Installment Due (Delinquent Date)
August 1
Personal Property Information
Personal property is not taxable in Illinois.
Indiana
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
April 30
Appeal Deadline
June 15; Assessments issued at different times throughout the year and vary by jurisdiction. Appeal deadline is always June 15.
Real Estate Tax Bill Payment Information
Tax Bills Issued
April 1
Single Payment Due (Delinquent Date)
May 10
First Installment Due (Delinquent Date)
May 10
Second Installment Due (Delinquent Date)
November 10
Personal Property Information
Assessment Notice Issue Date
October 1
Appeal Deadline
November 15
Rendition Date
May 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
April 10
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
May 10 of the following year
Second Installment Due (Delinquent Date)
November 10 of the following year
Iowa
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
April 30; Varies by jurisdiction. Iowa is a biennial reassessment cycle, but the value is as of 1/1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal. 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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
September 30
First Installment Due (Delinquent Date)
September 30
Second Installment Due (Delinquent Date)
March 31
Personal Property Information
Personal Property is not taxable in Iowa.
Additional Comments
Iowa is a biennial reassessment cycle, but the value is as of 1/1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal
Kansas
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 15
First Installment Due (Delinquent Date)
December 20
Second Installment Due (Delinquent Date)
May 10
Personal Property Information - Property acquired prior to June 1, 2006:
Assessment Notice Issue Date
May 1
Appeal Deadline
June 15
Rendition Date
March 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
First Installment Due (Delinquent Date)
December 20
Second Installment Due (Delinquent Date)
May 10 of the following year
Kentucky
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
Late April / Early May
Appeal Deadline
May 20 (BOAA); If there is a change in value, NOV will be issued in late April. If there is a change in value, an NOV will be issued in late April / early May. 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). Inspection period is May 6 - May 20.
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
December 31
First Installment Due (Delinquent Date)
November 30
Second Installment Due (Delinquent Date)
February 28
Personal Property Information
Assessment Notice Issue Date
September 1
Appeal Deadline
November 15
Rendition Date
May 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
September 1
Single Payment Due (Delinquent Date)
December 31
Louisiana
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
Varies by parish; August 1-September 15 (exception is Orleans parish is on July 15)
Appeal Deadline
Varies by parish, August 1-September 30; An assessment can be reviewed informally within the 15-day business day “open roll” period. This begins no earlier than August 15th and ends no later than September 15th. If a formal appeal is needed, the filing deadline is 10 days before the scheduled Board hearing (see each Parish’s annually published dates). If needed an appeal to the Louisiana Tax Commission can be made. This is due 10 days after receipt of the written board ruling.
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
December 31
Personal Property Information
Assessment Notice Issue Date
August 1
Appeal Deadline
August 15
Rendition Date
April 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
December 31
Other Considerations
Certain Louisiana parishes offer incentive/partnership programs to help businesses save money on property taxes. Businesses can apply programs such as the Restoration Tax Abatement program in certain development districts (typically we see these in Orleans Parish). Additionally, businesses that are creating new projects that promote economic development can consider Industrial Development Board programs in most major metros. These are self-supporting, nonprofit public corporations. The program allows for tax savings through tools like Payments in Lieu of Taxes (PILOTs) and tax-exempt bonds.
Maine
▶Lien Date
April 1
Real Property Information
Assessment Notice Issue Date
July 1
Appeal Deadline
January 1; 185 days from the commitment date; 60 days from assessors’ decision. Jurisdictions release values over 3-4 starting on July 1. Appeal Deadlines occur the following January-April timeframe.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
September 1
First Installment Due (Delinquent Date)
September 1
Second Installment Due (Delinquent Date)
March 1
Personal Property Information
Assessment Notice Issue Date
June 1
Appeal Deadline
January 1
Rendition Date
April - May. Varies by jurisdiction.
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
September 15
Second Installment Due (Delinquent Date)
March 15 of the following year
Maryland
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
Effective Date January 1
Appeal Deadline
December 31 or February 10; triennial cycle with one-third of the properties reassessed 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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
September 30
First Installment Due (Delinquent Date)
September 30
Second Installment Due (Delinquent Date)
December 31
Personal Property Information
Assessment Notice Issue Date
September 1
Appeal Deadline
November 15
Rendition Date
April 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
August 15
Single Payment Due (Delinquent Date)
September 30
Massachusetts
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January 1
Appeal Deadline
February 1. Decisions from the Board of Assessors can be appealed within 3 months of the decision date.
Real Estate Tax Bill Payment Information
Tax Bills Issued
August 1
First Quarter for Quarterly Billing Communities
July 1
Second Quarter for Quarterly Billing Communities
October 1
Third Quarter for Quarterly Billing Communities
January 1
Fourth Quarter for Quarterly Billing Communities
April 1
First Half for Semi-Annual Billing Communities
Mid-October (can vary)
Second Half for Semi-Annual Billing Communities
April 1 (can vary)
Personal Property Information
Assessment Notice Issue Date
December 30
Appeal Deadline
February 1
Rendition Date
March 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
August 1
Second Installment Due (Delinquent Date)
November 1
Michigan
▶Lien Date
December 31 of prior year
Real Property Information
Assessment Notice Issue Date
February 15
Appeal Deadline
May 31; Tribunal Deadline = May 31; Petitions filed with the local board during March, with decisions in March/April
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1 and November 1
Single Payment Due (Delinquent Date)
September 14 (Summer); February 14 (Winter)
Personal Property Information
Assessment Notice Issue Date
February 15
Appeal Deadline
March 10
Rendition Date
February 20
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1 - Summer
Single Payment Due (Delinquent Date)
September 14 (Summer) - February 14 (Winter)
Michigan, Winter
Lien Date
January 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1 - Winter
Single Payment Due (Delinquent Date)
December 15 or February 14
Minnesota
▶Lien Date
January 2
Real Property Information
Assessment Notice Issue Date
Mid to late March of the assessment year (e.g., property owners are notified of the 2023 valuation in March of 2023).
Appeal Deadline
Local Boards and Open Book vary by jurisdiction and typically take place between April through the end of May. County Boards are held in June (dates and times vary by jurisdiction).
Minnesota Tax Court appeal deadlines are April 30 of the payable year. For example, the last day to file in tax court for the 2022 assessed value is April 30, 2023.
Real Estate Tax Bill Payment Information
Tax Bills Issued
March and April (varies by jurisdiction)
Single Payment Due (Delinquent Date)
May 15
First Installment Due (Delinquent Date)
May 15
Second Installment Due (Delinquent Date)
October 15
Personal Property Information
Personal property is not taxable in Minnesota.
Other Considerations
Businesses located in Minnesota may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the Minnesota Job Creation Tax Credit Program, which helps offset a portion of their property taxes. Businesses involved in research and development activities may also be eligible for the Minnesota R&D Tax Credit Program, which provides additional tax incentives and abatements.
Mississippi
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
July 3
Appeal Deadline
August 7; Appeals filed to the Board of Supervisors by first Monday in August.
Real Estate Tax Bill Payment Information
Tax Bills Issued
December 1
Single Payment Due (Delinquent Date)
January 31
Personal Property Information
Assessment Notice Issue Date
June 1
Appeal Deadline
July 31
Rendition Date
April 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
February 1 of the following year
Missouri
▶Lien Date
January 1 of odd numbered years
Real Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
Second Monday of July; Varies by county; Most fall around mid-July (2nd Monday in July). Appeal to State Tax Commission (STC) 30 days after the BOE notice or Sep 30th. Note: Informal deadlines vary drastically with BOE deadlines ranging from late June - mid July
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
December 31
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 15
Rendition Date
March 1; April 1 - St. Louis city
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
December 31
Montana
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 1; 30 days from NOV; Protests filed with the county board by June 30
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
November 30
First Installment Due (Delinquent Date)
November 30
Second Installment Due (Delinquent Date)
May 31
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 6
Rendition Date
January 31 (30 days from receipt of form)
Personal Property Tax Bill Payment Information
Tax Bills Issued
May 1
Single Payment Due (Delinquent Date)
June 30
First Installment Due (Delinquent Date)
November 30
Second Installment Due (Delinquent Date)
May 31 of the following year
Nebraska
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
June 1
Appeal Deadline
June 30; All appeals must go through an attorney
Real Estate Tax Bill Payment Information
Tax Bills Issued
December 20
Single Payment Due (Delinquent Date)
March 31
First Installment Due (Delinquent Date)
March 31
Second Installment Due (Delinquent Date)
July 31
Personal Property Information
Assessment Notice Issue Date
June 1
Appeal Deadline
June 30
Rendition Date
May 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
December 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
March 31 of the following year
Second Installment Due (Delinquent Date)
July 31 of the following year
Nevada
▶Lien Date
July 1
Real Property Information
Assessment Notice Issue Date
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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 15
Single Payment Due (Delinquent Date)
September 30
First Installment Due (Delinquent Date)
August 15
Second Installment Due (Delinquent Date)
October 1
Personal Property Information
Assessment Notice Issue Date
October 1
Appeal Deadline
January 15 of the following year
Rendition Date
July 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
September 1
Single Payment Due (Delinquent Date)
October 1
New Hampshire
▶Lien Date
April 1
Real Property Information
Assessment Notice Issue Date
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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
May 15
Single Payment Due (Delinquent Date)
July 1
First Installment Due (Delinquent Date)
July 1
Second Installment Due (Delinquent Date)
December 1
Personal Property Information
Personal Property is not taxable in New Hampshire.
New Jersey
▶Lien Date
October 1
Real Property Information
Assessment Notice Issue Date
January 30
Appeal Deadline
April 1; 30 days from NOV; May 1 for communities in re-evaluation
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
February 1
Second Installment Due (Delinquent Date)
May 1
Personal Property Information
Personal Property is not taxable in New Jersey.
Other Considerations
Businesses located in New Jersey may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the New Jersey Job Creation Tax Credit Program, which helps offset a portion of their property taxes. Businesses involved in the manufacturing industry may also be eligible for the New Jersey Manufacturing Employment Program, which provides additional tax incentives and abatements.
New Mexico
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
March 31
Appeal Deadline
April 15; 30 days from NOV mailing all NOVs must be out by April 1 per state statute
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
December 10
First Installment Due (Delinquent Date)
December 10
Second Installment Due (Delinquent Date)
May 10
Personal Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
April 30 - June 30; Varies
Rendition Date
February 28 or last day of February
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
December 10
Second Installment Due (Delinquent Date)
May 10 of the following year
New York
▶New York, Excludes NYC Boroughs
Lien Date
January 5
Real Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
May 20; 30 days from notice date; dates vary by jurisdiction. Most of NY are the 3rd and 4th Tuesday of May.
Real Estate Tax Bill Payment Information
Tax Bills Issued
January 1
Single Payment Due (Delinquent Date)
January 31
Personal Property Information
Personal property not taxable in New York
New York City Boroughs
Lien Date
January 5
Real Property Information
Assessment Notice Issue Date
January 15
Appeal Deadline
March 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Early June
Single Payment Due (Delinquent Date)
July 1
First Installment Due (Delinquent Date)
July 1
Second Installment Due (Delinquent Date)
January 1
Personal Property Information
Personal property not taxable in New York
Nassau County
School Taxes
October 1
General Taxes
January 1
Real Property Information
Assessment Notice Issue Date
January 25
Appeal Deadline
March 1, often extended to April or May
Real Estate Tax Bill Payment Information
General Tax First Half Due
January 1; payments accepted without penalty until February 10
General Tax Second Half Due
July 1; payments accepted without penalty until August 10
School Tax First Half Due
October 1; payments accepted without penalty until November 10
School Tax Second Half Due
April 1; payments accepted without penalty until May 10
Personal Property Information
Personal property not taxable in New York
North Carolina
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January-March
Appeal Deadline
April 1; 30 days from notice. 30 days to file an informal appeal from the date. Formal appeal deadline will be when the board adjourns, which the earliest that can be is the first Monday in April.
Real Estate Tax Bill Payment Information
Tax Bills Issued
August 1
Single Payment Due (Delinquent Date)
January 5
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
September 1
Rendition Date
January 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
August 1
Single Payment Due (Delinquent Date)
January 5 of the following year
North Dakota
▶Lien Date
February 1
Real Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
November 1; Township BOE = First Monday in April; City BOE = Second Tuesday in April. Appeals (formal abatements) are filed retroactively. For example, by November 1, 2021, we can file for 2019, 2020, and 2021.
Real Estate Tax Bill Payment Information
Tax Bills Issued
December 1
Single Payment Due (Delinquent Date)
February 15
First Installment Due (Delinquent Date)
March 1
Second Installment Due (Delinquent Date)
October 15
Personal Property Information
Personal Property not taxable in North Dakota.
Ohio
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
Varies by county
Appeal Deadline
March 31; Informal appeal for counties may be available when it is in a triennial year (varies by county)
Real Estate Tax Bill Payment Information
Tax Bills Issued
Varies by county
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Varies by county
Second Installment Due (Delinquent Date)
Varies by county
Personal Property Information
Personal property not taxable in Ohio
Oklahoma
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
February 1
Appeal Deadline
April 5; 30 days from notice date; dates vary by jurisdiction
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 15
Single Payment Due (Delinquent Date)
December 31
First Installment Due (Delinquent Date)
December 31
Second Installment Due (Delinquent Date)
March 31
Personal Property Information
Assessment Notice Issue Date
April 1 - June 1; Varies
Appeal Deadline
April - June or 20 days from notice; Varies
Rendition Date
March 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 15
Single Payment Due (Delinquent Date)
December 31
Other Considerations
Businesses in Oklahoma can access various property tax exemptions, such as the Enterprise Zone Program, which offers up to 90% tax relief. Those creating jobs may qualify for the Oklahoma Quality Jobs Program, which offsets property taxes. Research and development businesses may be eligible for the Oklahoma Investment/New Jobs Tax Credit Program, which encourages technology investment and tax credits. Additionally, energy-intensive companies can benefit from the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient upgrades.
Oregon
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 15
Single Payment Due (Delinquent Date)
November 15
First Installment Due (Delinquent Date)
November 15
Second Installment Due (Delinquent Date)
February 15
Personal Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
December 31
Rendition Date
March 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
November 15
Pennsylvania
▶Pennsylvania - All Counties except Allegheny & Philadelphia
Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
January 1 and June 1
Appeal Deadline
August 1 - September 1; Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
Real Estate Tax Bill Payment Information
Tax Bills Issued
February and July
Single Payment Due (Delinquent Date)
Due dates vary by collector. Face tax due dates are normally May 31/June 30 for municipal and county bills and September 30/October 31 for school district tax bills.
Personal Property Information
Personal property is not taxable in Pennsylvania.
Other Considerations
Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.
Allegheny County / City of Pittsburgh
Lien Date
January 1 of prior year
Real Property Information
Assessment Notice Issue Date
January 1 and June 1
Appeal Deadline
March 31. Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
Real Estate Tax Bill Payment Information
Tax Bills Issued
January 1
Single Payment Due (Delinquent Date)
March 31
Personal Property Information
Assessment Notice Issue Date
Personal property is not taxable in Pennsylvania.
Other Considerations
Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.
Pennsylvania / City of Philadelphia
Lien Date
January 1
Real Property Information
Appeal Deadline
First Monday in October. Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
Real Estate Tax Bill Payment Information
Tax Bills Issued
January 1
Single Payment Due (Delinquent Date)
February 28
Personal Property Information
Assessment Notice Issue Date
Personal property is not taxable in Pennsylvania.
Other Considerations
Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.
Rhode Island
▶Lien Date
December 31
Real Property Information
Assessment Notice Issue Date
July 1
Appeal Deadline
October 1; Varies October-December; 90 days after first payment due date; 90 days from the notice.
Real Estate Tax Bill Payment Information
Tax Bills Issued
June 15
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
July 15
Second Installment Due (Delinquent Date)
October 15
Personal Property Information
Assessment Notice Issue Date
June 1
Appeal Deadline
August 31; 90 days from notice
Rendition Date
January 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
June 15
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
July 15
Second Installment Due (Delinquent Date)
October 15
South Carolina
▶Lien Date
December 31
Real Property Information
Assessment Notice Issue Date
June-July
Appeal Deadline
January 15. 90 days from the Notice. September-October for Reassessment Counties and New Construction/Value changes in non-reassessment counties. January 15th for values that remained flat in non-reassessment counties. 90 days from the Notice; Non-reassessment counties will not receive notices but appeal is based on tax bill value and due by 1/15 of the following year.
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 15
Single Payment Due (Delinquent Date)
January 15
Personal Property Information
Assessment Notice Issue Date
August 1
Appeal Deadline
October 31
Rendition Date
April 30 or 120 days from fiscal close date
Personal Property Tax Bill Payment Information
Tax Bills Issued
December 1
Single Payment Due (Delinquent Date)
January 15 of the following year
Other Considerations
Businesses in South Carolina can access property tax exemptions, such as the Economic Development Bond program, which offers up to 50% tax relief for 15 years. Other exemptions are available based on industry, size, and R&D activities, like the Research & Development Tax Credit Program. Energy-intensive businesses can benefit from the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient upgrades. Additionally, property owners can reduce taxes post-sale by leveraging the Assessable Transfer of Interest (ATI) exemption, which can lower taxable value to 75% of the purchase price or the prior year's market value, promoting substantial savings.
South Dakota
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
March 1
Appeal Deadline
March 15 and April 2; If property is locally owned, the appeal deadline is March 22 (Thursday preceding the third Monday in March); if the property is not locally owned, appeal deadline is first Tuesday in April.
Real Estate Tax Bill Payment Information
Tax Bills Issued
January 1
Single Payment Due (Delinquent Date)
April 30
First Installment Due (Delinquent Date)
April 30
Second Installment Due (Delinquent Date)
October 31
Personal Property Information
Personal Property in not taxable in South Dakota.
Tennessee
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 1; 30 days from notice date or by June 1. Davidson and Shelby Counties are June 15 and June 30, respectively.
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
February 28 of the following year
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
June 1
Rendition Date
March 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
February 28 of the following year
Texas
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
April
Appeal Deadline
May 15; Later of May 15 or 30 days after notice; 60 days from Notice of Determination (NOD) to file litigation
Real Estate Tax Bill Payment Information
Tax Bills Issued
October–November
Single Payment Due (Delinquent Date)
February 1
Personal Property Information
Assessment Notice Issue Date
May-June
Appeal Deadline
Later of June 1 or 30 days from notice
Rendition Date
April 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
October–November
Single Payment Due (Delinquent Date)
February 1
Utah
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
July / August
Appeal Deadline
September 15; Deadline for filing appeals is September 15 OR 45 days after the Notice; whichever is later.
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
November 30
Personal Property Information
Assessment Notice Issue Date
June 1
Appeal Deadline
July 1
Rendition Date
May 15; except Salt Lake City
Personal Property Tax Bill Payment Information
Tax Bills Issued
May 1
Single Payment Due (Delinquent Date)
May 15
Vermont
▶Lien Date
April 1
Real Property Information
Assessment Notice Issue Date
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.
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
August 15
First Installment Due (Delinquent Date)
August 15
Second Installment Due (Delinquent Date)
November 15
Personal Property Information
Assessment Notice Issue Date
May 1
Appeal Deadline
May 20
Rendition Date
April 20
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
August 15
First Installment Due (Delinquent Date)
August 15
Second Installment Due (Delinquent Date)
November 15
Virginia
▶
Deadlines vary by jurisdiction
Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
March 1
Appeal Deadline
April 1; 15-30 days from notice date; varies by jurisdiction
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
December 5
First Installment Due (Delinquent Date)
June 6
Second Installment Due (Delinquent Date)
December 5
Personal Property Information
Assessment Notice Issue Date
March 1
Appeal Deadline
April 1
Rendition Date
April 15, but can vary by jurisdiction
Personal Property Tax Bill Payment Information
Tax Bills Issued
April 1
Single Payment Due (Delinquent Date)
May 1
Washington
▶Lien Date
January 1, Tax Year (Calendar)
Real Property Information
Assessment Notice Issue Date
No set date. Values are typically mailed between June and December of the assessment year for taxes in the following calendar year.
Appeal Deadline
Appeal deadlines vary with counties, either 30 or 60 days following the Value Change Notice mail date.
Real Estate Tax Bill Payment Information
Tax Bills Issued
Sometime in February of the tax year
Single Payment Due (Delinquent Date)
April 30
First Installment Due (Delinquent Date)
April 30
Second Installment Due (Delinquent Date)
October 31
Personal Property Information
Assessment Notice Issue Date
October 15
Appeal Deadline
July 1
Rendition Date
April 30
Personal Property Tax Bill Payment Information
Tax Bills Issued
February 1
Single Payment Due (Delinquent Date)
April 30
First Installment Due (Delinquent Date)
April 30
Second Installment Due (Delinquent Date)
October 31
District of Columbia
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
March 1
Appeal Deadline
April 1; prior year-end financial/rent roll information is required to be filed by April 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
March 1
Single Payment Due (Delinquent Date)
March 31
First Installment Due (Delinquent Date)
March 31
Second Installment Due (Delinquent Date)
September 15
Personal Property Information
Assessment Notice Issue Date
July 1
Appeal Deadline
July 31
Rendition Date
July 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1
Single Payment Due (Delinquent Date)
July 31 of prior year
West Virginia
▶Lien Date
July 1 of prior year
Real Property Information
Assessment Notice Issue Date
January 1
Appeal Deadline
60 Days from notice date; issue dates vary annually and by jurisdiction. Assessment notices aren't sent out unless the value increases at least 10% from the previous year. Discussions can be had with the assessors' until the Board deadline in mid-February (changes between counties).
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 15
Single Payment Due (Delinquent Date)
September 30
First Installment Due (Delinquent Date)
September 30
Second Installment Due (Delinquent Date)
March 31
Personal Property Information
Assessment Notice Issue Date
January 1
Appeal Deadline
January 31
Rendition Date
August 1 (Industrial); September 1 (Commercial)
Personal Property Tax Bill Payment Information
Tax Bills Issued
August 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
September 30
Second Installment Due (Delinquent Date)
March 31 of the following year
Other Considerations
In West Virginia, property owners can take advantage of a 2.5% discount when paying their property taxes by the first of the month in which they are due. This discount is applicable to taxes due on September 30 and March 31, provided that payment is made before September 1 and March 1, respectively. This incentive encourages timely tax payments and can lead to potential savings for property owners in the state.
Wisconsin
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
April 23
Appeal Deadline
May 8; Appeal Deadline exists from April 23 - September 1. The two main jurisdictions are Madison and Milwaukee, deadlines of May 9th and 16th, respectively.
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 15
Single Payment Due (Delinquent Date)
January 31
First Installment Due (Delinquent Date)
January 31
Second Installment Due (Delinquent Date)
July 31
Personal Property Information
Personal property is not taxable in Wisconsin.
Wyoming
▶Lien Date
January 1
Real Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
May 1; 30 days from notice date
Real Estate Tax Bill Payment Information
Tax Bills Issued
September 1
Single Payment Due (Delinquent Date)
November 10
First Installment Due (Delinquent Date)
November 10
Second Installment Due (Delinquent Date)
May 10
Personal Property Information
Assessment Notice Issue Date
April 1
Appeal Deadline
May 1
Rendition Date
March 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
October 1
Single Payment Due (Delinquent Date)
November 10
First Installment Due (Delinquent Date)
November 10
Second Installment Due (Delinquent Date)
May 10 of the following year