Assessment Date

January 1

January 1

Listing Period

January 1 - March 1

January 1 - May 15

First Recap to Office of Property Valuation

First Monday in April

Public Inspection of Tax Roll/PVA Conferences

13 Days Beginning First Monday in May (6 days per week, including Saturday)

Final Recap to Office of Property Valuation

No Later Than 6 Work Days After the Close of Inspection

Property Valuation Certification

Upon Completion of Action by Department of Revenue

Upon Completion of Action by Department of Revenue

Board of Assessment Appeals

5 Days Beginning 25 to 35 Days After Inspection

Tax Bills Delivered to Sheriff

By September 15

By September 15

Pay With Discount

By November 1

By November 1

Pay Without Discount

November 2 - December 31

November 2 - December 31

Tax Bills Delinquent

January 1

January 1

Pay With 5 Percent Penalty

January 1 - January 31

January 1 - January 31

Pay With 10 Percent Penalty and 10 percent Sheriff’s add-on fee.

After January 31

After January 31

Transfer of Delinquent Tax Bills from the Sheriff to the County Clerk

April 15 – Sheriff collects tax through the close of business.

April 15 – Sheriff collects tax through the close of business.

County Clerk’s Sale of Certificates of Delinquency

July 14 through August 28

Sheriff’s Settlement

By September 1