2012 Tax Calendar

This report is deemed to be a reliable and comprehensive calendar of specific
tax event dates that are updated quarterly.  However, it is not guaranteed and
some dates are not listed.  For further listings or verification, contact us.

Printable version available in Adobe Acrobat .PDF format:
Sorted by Month
Sorted by State

TYPE PROPERTY	EVENT	EVENT DATE	COMMENT
Alabama
RE	Appeal Deadline	Jan - Dec	Varies, 30 days after value notice
PP	Assessment Date	Oct 1
RE	Assessment Date	Oct 1
PP	Tax Bills Due	Dec 31
PP	Tax Returns Due	Dec 31	Inventory exempt
RE	Tax Bills Due	Dec 31
PP	Value Notices Issued	Jan - Dec
RE	Value Notices Issued	Jan - Dec
Alaska
RE	Appeal Deadline	Jan - Apr	30 days after value notices are issued
PP	Tax Returns Due	Jan - Apr
RE	Value Notices Issued	Jan - Apr
PP	Value Notices Issued	Jan - Apr
PP	Assessment Date	Jan 1
PP	Appeal Deadline	Apr - Jun	30 days after value notices are issued
Alaska, Anchorage
RE	Assessment Date	Jan 1
RE	Value Notices Issued	Jan 15 - Mar 31
RE	Appeal Deadline	Feb - Mar	30 days after value notices are issued
PP	Tax Returns Due	Apr 20
RE	Tax Bills Issued	May 15
PP	Appeal Deadline	Jun	30 days after value notices are issued
PP	Value Notices Issued	Jun 1
RE	Tax Bills Due	Jun 15	1st half installment
PP	Tax Bills Issued	Aug 1
RE	Tax Bills Due	Aug 15	2nd half installment
PP	Tax Bills Due	Aug 31	1st half installment
PP	Tax Bills Due	Oct 31	2nd half installment
Arizona
RE	Value Notices Issued	Jan - Mar	Varies by jurisdiction
PP	Value Notices Issued	Jan - Mar	Varies by Jurisdiction
PP	Assessment Date	Jan 1
RE	Assessment Date	Jan 1	Varies by jurisdiction
RE	Appeal Deadline	Mar - May	60 Days after notices no later  May 31
RE	Tax Bills Due	Mar 1	2nd half installment, delinquent May 1
PP	Tax Bills Due	Mar 1	2nd half installment, delinquent May 1
PP	Tax Returns Due	Apr 1	Inventory exempt
RE	Tax Bills Issued	Sept	Supplementary valuation notice
PP	Tax Bills Due	Oct 1	1st half installment, delinquent Nov 1
RE	Tax Bills Due	Oct 1	1st half installment, delinquent Nov 1
Arkansas
RE	Assessment Date	Jan 1
PP	Assessment Date	Jan 1	Can assess new locations through May 15
RE	Tax Bills Issued	Mar
PP	Tax Bills Issued	Mar 1
RE	Tax Bills Due	Apr 10	1st half installment
PP	Tax Returns Due	May 31
PP	Value Notices Issued	Jun - Jul
PP	Appeal Deadline	Jun 30	Or 30 days after notices are issued
RE	Value Notices Issued	Jul
RE	Tax Bills Due	Jul 10	2nd half installment
RE	Appeal Deadline	Aug 20	3rd Monday in Aug
RE	Tax Bills Due	Oct 10	3rd installment
PP	Tax Bills Due	Oct 10
California
PP	Assessment Date	Jan 1
RE	Assessment Date	Jan 1
RE	Tax Bills Due	Apr 10	Secured Tax - 2nd half installment (where it applies)
PP	Tax Bills Due	Apr 10	Secured Tax - 2nd half installment (where it applies)
PP	Tax Returns Due	May 7
PP	Tax Bills Issued	Jun - Aug	Inventory exempt
RE	Value Notices Issued	Jun - Aug
PP	Tax Bills Due	Aug 31	Unsecured Tax - or 60 days after issued if after 8/31
RE	Tax Bills Due	Aug 31	Unsecured Tax - or 60 days after issued if after 8/31
RE	Tax Bills Issued	Oct
PP	Appeal Deadline	Nov 30	For most counties, If value notices issued after Aug 1
RE	Appeal Deadline	Nov 30	For most counties, If value notices issued after Aug 1
RE	Tax Bills Due	Dec 10	Secured Tax - 1st half installment
PP	Tax Bills Due	Dec 10	Secured Tax - 1st half installment and sometimes 2nd half installment
California, Alameda
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Inyo
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Kings
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Orange
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Placer
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, San Francisco
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, San Luis Obispo
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Santa Clara
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Sierra
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
California, Ventura
PP	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
RE	Appeal Deadline	Sept 15	County decides mid-late Apr on early or late deadline
Colorado
PP	Assessment Date	Jan 1
RE	Tax Bills Issued	Jan 1
PP	Tax Bills Issued	Jan 1
RE	Assessment Date	Jan 1
PP	Tax Bills Due	Feb 28	1st half installment
RE	Tax Bills Due	Feb 28	1st half installment
PP	Tax Returns Due	Apr 15	Inventory exempt
RE	Tax Bills Due	Apr 30	Full amount
PP	Tax Bills Due	Apr 30	Full amount
RE	Value Notices Issued	May 1
RE	Appeal Deadline	Jun 1
PP	Tax Bills Due	Jun 15	2nd half installment
RE	Tax Bills Due	Jun 15	2nd half installment
PP	Appeal Deadline	Jun 30
Connecticut
RE	Value Notices Issued	Jan	Assessment increase notices mailed by Feb 1
PP	Value Notices Issued	Jan	Assessment increase notices mailed by Feb 1
PP	Tax Bills Due	Feb 1	2nd half installment
RE	Tax Bills Due	Feb 1	2nd half installment
RE	Appeal Deadline	Feb 20	Towns can ask for extension until Mar 20
RE	Tax Returns Due	Jun 1	I&E return due, if requested; 10% penalty for late filing
RE	Tax Bills Issued	Jul
PP	Tax Bills Issued	Jul
PP	Tax Bills Due	Aug 1	1st half installment
RE	Tax Bills Due	Aug 1	1st half installment
RE	Assessment Date	Oct 1
PP	Assessment Date	Oct 1
PP	Tax Returns Due	Nov 1	Inventory exempt; 25% penalty for late filing
Delaware
RE	Tax Bills Due	Sept 30
Delaware, Kent County
RE	Appeal Deadline	Jan 31	Or 30 days from date of notice
RE	Assessment Date	Jun 1	Value Notices not issued yearly unless changed
Delaware, New Castle County
RE	Appeal Deadline	Mar 15
RE	Assessment Date	Jul 1
Delaware, Sussex County
RE	Appeal Deadline	Mar 1
RE	Assessment Date	Apr 30	Value Notices not issued yearly unless changed
Florida
RE	Assessment Date	Jan 1
PP	Assessment Date	Jan 1
RE	Tax Bills Due	Jan 31	Deadline for 2% discount
PP	Tax Bills Due	Jan 31	Deadline for 2% discount
PP	Tax Bills Due	Feb 28	Deadline for 1% discount
RE	Tax Bills Due	Feb 28	Deadline for 1% discount
RE	Tax Bills Due	Mar 31	Gross tax amount
PP	Tax Bills Due	Mar 31	Gross tax amount
PP	Tax Returns Due	Apr 1	Inventory & software exempt; 25K tax exemption
RE	Value Notices Issued	Aug	Dates may vary by county
RE	Appeal Deadline	Sept	25 days from date of value notices issued
PP	Tax Bills Issued	Nov 1
RE	Tax Bills Issued	Nov 1
RE	Tax Bills Due	Nov 30	Deadline for 4% discount
PP	Tax Bills Due	Nov 30	Deadline for 4% discount
PP	Tax Bills Due	Dec 31	Deadline for 3% discount
RE	Tax Bills Due	Dec 31	Deadline for 3% discount
Georgia
RE	Assessment Date	Jan 1
PP	Assessment Date	Jan 1
RE	Value Notices Issued	Apr - Jul
PP	Tax Returns Due	Apr 1
PP	Tax Bills Due	May - Dec	Varies by jurisdiction
RE	Tax Bills Due	May - Dec	Varies by jurisdiction
RE	Appeal Deadline	Jun - Aug	30 - 45 days after notices mailed
Georgia, Fulton County
PP	Tax Bills Due	Oct 15	Atlanta City tax bills due Aug 15. Due dates frequently are extended.
RE	Tax Bills Due	Oct 15	Due 30-60 days after issued. Atlanta tax bills due Aug 15. Due dates frequently are extended.
Hawaii
RE	Assessment Date	Jan 1
RE	Tax Bills Due	Feb 20	2nd half installment
RE	Value Notices Issued	Mar 1 - 28
RE	Appeal Deadline	Apr 9
RE	Tax Bills Due	Aug 20	1st half installment
Honolulu City & County
RE	Appeal Deadline	Jan 15
RE	Tax Bills Due	Feb 20	2nd half installment
RE	Tax Bills Due	Aug 20	1st half installment
RE	Assessment Date	Oct 1
RE	Value Notices Issued	Dec 15
Idaho
RE	Assessment Date	Jan 1
PP	Assessment Date	Jan 1	Can assess new locations anytime during the year
PP	Tax Returns Due	Mar 15	Inventory exempt
RE	Value Notices Issued	May
RE	Tax Bills Due	Jun 20	2nd half installment
PP	Tax Bills Due	Jun 20	2nd half installment
RE	Appeal Deadline	Jun 25	4th Monday in Jun
RE	Tax Bills Due	Dec 20	1st half installment
PP	Tax Bills Due	Dec 20	1st half installment
Illinois
RE	Assessment Date	Jan 1
RE	Tax Bills Due	Jun, Sept	Dates may vary by county
RE	Appeal Deadline	Aug - Dec	30 days after notices are issued
Illinois, Cook County
RE	Tax Bills Due	Mar 1	1st half installment
RE	Appeal Deadline	May - Dec	30 days after notices are issued
RE	Tax Bills Due	Sept - Dec	2nd half installment
Indiana
PP	Assessment Date	Mar 1
RE	Assessment Date	Mar 1
PP	Tax Bills Issued	Apr
RE	Tax Bills Issued	Apr
RE	Appeal Deadline	May - Dec	Dates vary, plan for 45 days after value notice or tax bill issued
PP	Appeal Deadline	May - Dec	Dates vary, plan for 45 days after value notice or tax bill issued
RE	Tax Bills Due	May 10	1st half installment
PP	Tax Bills Due	May 10	1st half installment
PP	Tax Returns Due	May 15	Inventory exempt
PP	Tax Bills Due	Nov 10	2nd half installment
RE	Tax Bills Due	Nov 10	2nd half installment
RE	Value Notices Issued	Varies	Dates vary by jurisdiction
PP	Value Notices Issued	Varies	Dates vary by jurisdiction
Iowa
RE	Assessment Date	Jan 1
RE	Tax Bills Due	Mar 31	2nd half installment
RE	Value Notices Issued	Apr 1 - 15
RE	Appeal Deadline	May 5
RE	Tax Bills Issued	Aug 15
RE	Tax Bills Due	Sept 30	1st half installment
Kansas
RE	Assessment Date	Jan 1
PP	Assessment Date	Jan 1
RE	Value Notices Issued	Feb - Mar
PP	Tax Returns Due	Mar 15	Inventory exempt
RE	Appeal Deadline	Mar 31	Equalization Appeal Option
PP	Value Notices Issued	May 1
RE	Tax Bills Due	May 10	2nd half installment
PP	Tax Bills Due	May 10	2nd half installment
PP	Appeal Deadline	May 15	Or 15 days after notices are mailed
RE	Tax Bills Issued	Nov
PP	Tax Bills Issued	Nov 1
PP	Tax Bills Due	Dec 20	1st half installment
RE	Appeal Deadline	Dec 20	Payment under Protest Option
RE	Tax Bills Due	Dec 20	1st half installment
Kentucky
PP	Assessment Date	Jan 1
RE	Assessment Date	Jan 1
RE	Value Notices Issued	Apr
PP	Tax Returns Due	May 15
RE	Appeal Deadline	May 21	3rd Monday of May
PP	Tax Bills Issued	Oct
RE	Tax Bills Issued	Oct
RE	Tax Bills Due	Dec 31
PP	Tax Bills Due	Dec 31	Begin end of Oct; majority due 12/31
Louisiana
RE	Assessment Date	Jan 1
PP	Assessment Date	Jan 1
PP	Tax Returns Due	Feb 20 - Apr 1	Varies by jurisdiction
RE	Value Notices Issued	Aug - Sept	Books open for public inspection
RE	Appeal Deadline	Aug - Sept	15 days from "Book Opening" date
RE	Tax Bills Issued	Nov
PP	Tax Bills Issued	Nov
RE	Tax Bills Due	Dec 31
PP	Tax Bills Due	Dec 31
Louisiana, New Orleans City
PP	Assessment Date	Aug 1
RE	Assessment Date	Aug 1
RE	Appeal Deadline	Aug 15
Maine
PP	Assessment Date	Apr 1
RE	Assessment Date	Apr 1
PP	Tax Returns Due	Apr 1	Inventory exempt
RE	Value Notices Issued	Jul
RE	Tax Bills Issued	Jul - Aug
PP	Tax Bills Issued	Jul - Aug
RE	Tax Bills Due	Aug 1
PP	Tax Bills Due	Aug 1
PP	Appeal Deadline	Dec - Feb
RE	Appeal Deadline	Dec - Feb	185 days after date of commitment
Maryland
PP	Assessment Date	Jan 1
RE	Assessment Date	Jan 1
RE	Appeal Deadline	Feb	In cycle appeals: only 45 days after notice issued
PP	Tax Returns Due	Apr 15	Extensions can be received to Jun 15
PP	Tax Bills Issued	Jul
RE	Tax Bills Issued	Jul - Aug
PP	Tax Bills Due	Sept 30	Dates vary upon receipt of assessment notice
RE	Tax Bills Due	Sept 30
RE	Value Notices Issued	Dec	Triennial in-cycle only
RE	Appeal Deadline	Dec 31	Out of cycle appeals only
Massachusetts
PP	Assessment Date	Jan 1
RE	Assessment Date	Jan 1
RE	Tax Returns Due	Feb - Jul	If requested - Failure to timely file may result in $250 penalty and/or loss of appeal rights
PP	Tax Bills Due	Feb 1	3rd Quarter installment
RE	Tax Bills Due	Feb 1	3rd Quarter installment
RE	Appeal Deadline	Feb 1	Towns with quarterly payments
PP	Tax Returns Due	Mar 1
RE	Tax Bills Due	May 1	4th Quarter & 2nd half installment
PP	Tax Bills Due	May 1	4th Quarter & 2nd half installment
PP	Tax Bills Due	Aug 1	1st Quarter installment
RE	Tax Bills Due	Aug 1	1st Quarter installment
RE	Appeal Deadline	Oct - Dec	Towns with semi-annual payments
PP	Tax Bills Due	Nov 1	2nd Quarter & 1st half installment
RE	Tax Bills Due	Nov 1	2nd Quarter & 1st half installment
PP	Tax Bills Issued	Dec 31	Actual tax bills for quarterly towns
RE	Tax Bills Issued	Dec 31	Actual tax bills for quarterly towns
Michigan
RE	Appeal Deadline	Feb - Mar	Dates vary by jurisdiction
PP	Tax Returns Due	Feb 20	Inventory exempt
PP	Appeal Deadline	Mar	Dates vary by jurisdiction
PP	Appeal Deadline	May 31	Tax Tribunal Appeals
RE	Appeal Deadline	May 31	Tax Tribunal Appeals
RE	Tax Bills Due	Jul - Sept	Summer bills due
PP	Tax Bills Due	Jul - Sept	Summer bills due
RE	Tax Bills Due	Dec - Mar	Winter bills due
PP	Tax Bills Due	Dec - Mar	Winter bills due
RE	Assessment Date	Dec 31
PP	Assessment Date	Dec 31
PP	Value Notices Issued	Varies	Dates vary by jurisdiction
Michigan, Detroit
RE	Appeal Deadline	Feb 1	Assessor review
Michigan, Grand Rapids
RE	Appeal Deadline	Feb 1	Assessor review
Minnesota
RE	Assessment Date	Jan 2
RE	Appeal Deadline	Mar - Apr	City Boards of Equalization
RE	Appeal Deadline	Apr 30	In the year following the assessment date: MN Tax Court
RE	Appeal Deadline	May - Jun	County Boards of Equalization
RE	Tax Bills Due	May 15	1st half installment, based on prior-year EMV
RE	Tax Bills Due	Oct 15	2nd half installment, based on prior-year EMV
Mississippi
RE	Assessment Date	Jan 1	Can tax new equipment from Jan 1 through Mar 1
PP	Assessment Date	Jan 1
PP	Tax Bills Due	Jan 31
RE	Tax Bills Due	Jan 31
RE	Tax Returns Due	Apr 1	Income Statements for LIHTC properties ONLY
PP	Tax Returns Due	Apr 1
RE	Value Notices Issued	Jun - Jul
PP	Value Notices Issued	Jun - Jul
RE	Appeal Deadline	Aug 6	1st Monday in Aug.  Appeal to County Board
PP	Tax Bills Issued	Dec
RE	Tax Bills Issued	Dec
Missouri
PP	Assessment Date	Jan 1
RE	Assessment Date	Jan 1
PP	Tax Returns Due	Mar 1	Inventory exempt
RE	Value Notices Issued	Apr - Jun	Must be sent by Jun 15
PP	Value Notices Issued	May 1	Only if value is different from what was rendered
PP	Appeal Deadline	Jun 18	3rd Monday in Jun or 30 days after notice
RE	Appeal Deadline	Jun 18	3rd Monday in Jun for 1st class counties
RE	Appeal Deadline	Jul 9	2nd Monday of Jul for non-1st class counties
RE	Tax Bills Issued	Nov 1
PP	Tax Bills Issued	Nov 1
RE	Tax Bills Due	Dec 31
PP	Tax Bills Due	Dec 31
Missouri, City of St. Louis
PP	Tax Returns Due	Apr 1	Inventory exempt; Return due date can be extended for 30 days
RE	Appeal Deadline	Jul 9	2nd Monday in Jul
Montana
pp	Tax Returns Due	Jan - Mar	Varies by county
RE	Assessment Date	Jan 1
PP	Assessment Date