Real Estate | Personal Property | |
Assessment Date | January 1 | January 1 |
Listing Period | January 1 – March 1 | January 1 – 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 | |
Sheriff’s Settlement | By September 1 |