REAL ESTATE
|
PERSONAL PROPERTY
|
Assessment Date
|
January 1
|
January 1
|
Listing
Period
|
January 1 through March
1
|
January 1 through 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 2% Discount
|
By November 30
|
By November 30
|
Pay
Without Discount
|
December 1 - December 31
|
December
1 - 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
|
|