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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 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 |
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Sheriff’s Settlement |
By September 1 |
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