Assessment Calendar - 2009
Date |
Action/Activity/Deadline |
| January 1 | Assessment Date- ownership, assessments and tax maps for the year are to reflect their status as of this date |
| February 28 | Deadline to pay preceding year’s property taxes without penalty or interest |
| March 1 | Delinquency date for preceding year’s property taxes Deadline for businesses to file Personal Property Schedules with Assessor Deadline for Assessor to furnish Mobile Home Schedules to mobile home park owners Deadline for property owners to apply for greenbelt classification |
| April 1 | Deadline for Mobile Home Schedules to be filed with the Assessor by mobile home park owners |
| April 5 | Deadline for eligible property owners to apply for property tax relief 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. |
| May 20 | Deadline for Assessor to complete assessments and mail assessment change notices Deadline for Assessor to public notice regarding public inspection of assessment records and appeal to the County Board of Equalization Deadline for religious, charitable, scientific, and educational institutions to apply for exemption |
| June 1 | County Board of Equalization session begins. Length of session varies based on county population |
| July 1 | Assessor furnishes schedule of assessed value for each mobile home to mobile home park owners Tax rates generally set by counties |
| August 1 | General deadline for appeals to State Board of Equalization, or within forty-five (45) days of the date that the notice of County Board action was sent |
| September 1 | 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). |
| October | Current year’s property taxes become due and payable |
