Yearly Calendar & Schedule

January 1

"Assessment Date" All ownership records, assessments, and tax maps must reflect the status of property as of January 1 of each tax year.

February 1

Personal Property Schedules mailed to each business owner by this date.

February 28

Last day to pay preceding year's taxes without penalty and interest.

March 1

Mobile Home Forms should be mailed to each owner of land that is used as a mobile home park by this date.

Personal Property Schedules should be returned by this date.

Delinquency date for the preceding year's taxes.

March 15

Deadline to apply for greenbelt.

April 1

Mobile Home Forms should be returned by this date.

April 15

Record a copy of the tax maps with the register of deeds.

May

Prior to May 20th the assessor must make the assessment records available to the public. Notice shall be printed in a newspaper of general circulation referencing the day that the County Board will convene and the last day that appeals will be accepted.

May 1

Certify tax maps to the Division of Property Assessments.

May 5

Tax Relief applications are normally due from jurisdictions to the Division of Property Assessments.

May 20

Assessments should be complete and change notices mailed.

Deadline to apply for exemptions.

June 1

County Board of Equalization meets. (except Shelby County, which convenes May 1).

August 1

General deadline for appeals to the SBOE is August 1 or within forty-five days of the date that the notice of the County Board action was sent, whichever is later.

September 1

Last day to file an amended Personal Property Schedule for the previous tax year.

Last day to certify a back assessment or reassessment for the previous tax year; unless the omission or underassessment resulted from failure to file a Personal Property Schedule, actual fraud or fraudulent misrepresentation, or collusion.

Last date of proration period. (real and personal)

October

Current year's taxes become due and payable on the first Monday in October.