Annual Assessment Calendar
Assessment Date- ownership, assessments and tax maps for the year are to reflect their status as of Jan. 1.
(Feb. 29 - Leap Years)
Delinquency date for preceding year’s property taxes.
Deadline for Assessor to furnish Mobile Home Schedules to mobile home park owners.
Deadline for Mobile Home Schedules to be filed with the Assessor by mobile home park owners.
Deadline for owners of certain low cost housing for elderly to supply information to the Assessor regarding the percentage of low income residents as of January 1.
Deadline for Assessor to complete assessments and mail assessment change notices.
Deadline for Assessor to give public notice regarding public inspection of assessment records and appeal to the County Board of Equalization.
|June 1 - 30|
Assessor furnishes schedule of assessed value for each mobile home to mobile home park owners.
Tax rates generally set by Knox County Commission.
Deadline for filing an amended Personal Property Schedule for the previous tax year.
Last day for new construction to be completed in order to prorate assessment for current tax year.
Last day for moved, destroyed or damaged improvements to be repaired or replaced in order to preclude proration of assessment for current tax year.
Deadline to initiate back assessment or reassessment (for 1year generally, 3 years if there is failure to file, fraud or collusion).