Tax Calendar

Please use the map below to hover over each state to see deadlines and click for more details.

 

Click Here for Canada Deadlines

 

This report is a comprehensive collection of tax event dates by state. Many rules and dates set forth are subject to change and interpretation. We recommend contacting a Ryan Property Tax professional before making a property tax compliance decision.

 

Alabama

Lien Date

October 1 of prior year
Real Property Information

Assessment Notice Issue Date

March - August

Appeal Deadline

April - September (30 days after notice)
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

December 31
Personal Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

May 1

Rendition Date

December 31 of prior year
Personal Property Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

December 31
Other Considerations

Alabama has several property tax exemptions available for businesses. The homestead exemption applies to primary residences and can save homeowners up to $4,000 in property taxes. Businesses located in certain economically distressed areas may also be eligible for the Enterprise Zone Program, which offers a five-year exemption from property taxes. In addition, businesses engaged in research and development activities may qualify for tax credits.

Alabama Real Estate Ryan Contact

Adam Travis
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Alaska

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January 15

Appeal Deadline

February 14. Different counties/boroughs mail on different dates, typically though around March. Anchorage mailed notices on January 15 and we have February 14.
Real Estate Tax Bill Payment Information

Tax Bills Issued

May 15

Single Payment Due (Delinquent Date)

October 15

First Installment Due (Delinquent Date)

June 15

Second Installment Due (Delinquent Date)

August 15
Personal Property Information

Assessment Notice Issue Date

February - March. Varies by jurisdiction.

Appeal Deadline

March - April. Varies by jurisdiction.

Rendition Date

December 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

August 31

Second Installment Due (Delinquent Date)

October 31

Alaska Real Estate Ryan Contact

Chloe Birdsong
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Arizona

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January-February

Appeal Deadline

March-May. 60 days from the notice. April 25; Appeal Deadline for Maricopa and Pima is April 25
Real Estate Tax Bill Payment Information

Tax Bills Issued

September 1

Single Payment Due (Delinquent Date)

December 31

First Installment Due (Delinquent Date)

November 1

Second Installment Due (Delinquent Date)

May 1
Personal Property Information

Assessment Notice Issue Date

July 1

Appeal Deadline

July 20

Rendition Date

April 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

September 1

Single Payment Due (Delinquent Date)

November 1

Arizona Real Estate Ryan Contact

Richard Fogarty
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Arkansas

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

July 17

Appeal Deadline

August 21; A petition/letter must be received, and hearing date be scheduled by the third Monday in August (BOE)
Real Estate Tax Bill Payment Information

Tax Bills Issued

March 1

Single Payment Due (Delinquent Date)

October 15, single and third installment.

First Installment Due (Delinquent Date)

April 16

Second Installment Due (Delinquent Date)

July 15
Personal Property Information

Assessment Notice Issue Date

August 1

Appeal Deadline

August 15

Rendition Date

May 31
Personal Property Tax Bill Payment Information

Tax Bills Issued

March 1

Single Payment Due (Delinquent Date)

October 10
Other Considerations

Businesses in Arkansas may qualify for various property tax exemptions and incentives. The state's Economic Development Act provides a variety of incentives, such as tax credits and grants, to businesses that are creating jobs or stimulating economic development. Businesses located in distressed areas may also be eligible for the Enterprise Zone Program, which offers a five-year exemption from property taxes. Additionally, businesses engaged in research and development activities may qualify for special tax credits.

Arkansas Real Estate Ryan Contact

Daniel Harris
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California

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

July 1

Appeal Deadline

September 15 or November 30. Varies per jurisdiction; September 15 or November 30 for 2023. The counties with a September 15 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Mono, Sierra and Ventura. An appeal must be filed between July 2 and either September 15 or November 30 (depending on county). With the exception of Supplemental and Escape, the deadline to filed is 60 days from the date of the notice.
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

December 10

Second Installment Due (Delinquent Date)

April 10
Personal Property Information

Assessment Notice Issue Date

June 30

Appeal Deadline

September 15 and November 30

Rendition Date

April 1 - No penalties for extensions filed by May 7
Personal Property Tax Bill Payment Information

Tax Bills Issued

June 11 to mid-July

Single Payment Due (Delinquent Date)

August 31
Other Considerations

California offers several programs to help businesses save money on their property taxes. The state's Industrial Development Financing program provides low-interest loans to businesses that are creating jobs or promoting economic development, and the California Competes Tax Credit Program provides tax credits to certain businesses. Businesses located in rural areas may qualify for the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) program, which provides up to 80% property tax exemptions. Additionally, businesses involved in research and development activities may be eligible for the Research and Development Tax Credit Program.

California Real Estate Ryan Contact

Susan Orloff
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Colorado

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 10; Petitions must be filed by June 1
Real Estate Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

April 30

First Installment Due (Delinquent Date)

February 28

Second Installment Due (Delinquent Date)

June 15
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 30

Rendition Date

April 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

April 30 (optional)

First Installment Due (Delinquent Date)

February 28

Second Installment Due (Delinquent Date)

June 15

Colorado, Denver

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 1
Real Estate Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

April 30

First Installment Due (Delinquent Date)

February 28

Second Installment Due (Delinquent Date)

June 15
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

July 30

Rendition Date

April 15

Colorado Real Estate Ryan Contact

Michelle Tarbell
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Connecticut

Lien Date

October 1
Real Property Information

Assessment Notice Issue Date

February 1

Appeal Deadline

February 20; it is recommended to appeal informally prior to the February 20, 2021 deadline for revaluations. Appeals must be delivered to the assessor’s office by February 20, 2021, not a postmark date.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

July 1

First Installment Due (Delinquent Date)

July 1

Second Installment Due (Delinquent Date)

October 1
Personal Property Information

Assessment Notice Issue Date

February 1

Appeal Deadline

February 20

Rendition Date

November 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

July 1

First Installment Due (Delinquent Date)

July 1

Second Installment Due (Delinquent Date)

October 1

Connecticut Real Estate Ryan Contact

Michael Correia
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Delaware

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January 1

Appeal Deadline

January 31, March 15 and April 1; varies by jurisdiction. Kent County, DE just reassessed for 2024, and the appeal deadline there is March 15.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

September 30

First Installment Due (Delinquent Date)

September 30
Personal Property Information
Personal property is not taxable in Delaware.

Delaware Real Estate Ryan Contact

Jeff Iannuzzi
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Florida

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

Early to Mid-August

Appeal Deadline

Early to Mid-September; Varies by county; 25 days from TRIM notice. TRIM notices are mailed out in early to mid-August with preliminary value information. The appeal deadline is 25 days from the date of mailing. This is a floating appeal deadline each year for each individual county. Historically, the appeal deadlines fall between 9/2 - 9/19; depending on the county.
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

March 31
Personal Property Information

Assessment Notice Issue Date

Mid-August; this is a floating date for each individual County

Appeal Deadline

25 days from notice; TRIM notices are mailed in mid-August. The appeal deadline is 25 days from the date of mailing. This is a floating appeal deadline each year for each individual County. Historically, the appeal deadlines fall between September 3—September 20; depending on the jurisdiction.

Rendition Date

April 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

March 31
April 1, unpaid taxes for prior year become delinquent, interest accrues
Other Considerations

Florida offers early payment discounts based on the timing of payment. These discounts encourage prompt payment of bills, with a 4% discount available for payments made in November, a 3% discount for December payments, a 2% discount for January payments, and a 1% discount for payments made in February. These incentives provide an economic benefit to individuals and businesses for settling their dues promptly, contributing to better financial management and savings.

Florida Real Estate Ryan Contact

Marcus Capouano
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Georgia

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

April - June

Appeal Deadline

May - August; Varies by jurisdiction (May 15-August 15); 45 days from date of initial notice; 30 days from date of appeal decision
Real Estate Tax Bill Payment Information

Tax Bills Issued

Varies by Jurisdiction

Single Payment Due (Delinquent Date)

Varies by Jurisdiction

First Installment Due (Delinquent Date)

Varies by Jurisdiction

Second Installment Due (Delinquent Date)

Varies by Jurisdiction
Personal Property Information

Rendition Date

April 1

Assessment Notice Issue Date

Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision

Appeal Deadline

Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Personal Property Tax Bill Payment Information

Tax Bills Issued

Varies by county

Single Payment Due (Delinquent Date)

Varies by county
Other Considerations

Businesses located in Georgia may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the Georgia Quality Jobs Program, which helps offset a portion of their property taxes. Businesses involved in economic development activities may also be eligible for the Georgia Jobs Tax Credit Program, which provides additional tax incentives and abatements.

Georgia Real Estate Ryan Contact

Rupam Banerjee
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Hawaii County (The Big Island) and Maui

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

March 15

Appeal Deadline

April 9; Appeals must be filed by April 9 preceding the tax year. The assessments are revalued at market value annually. The primary approach to value is the cost approach with some consideration given to the comparable sales approach to value. The April 9th appeal deadline applies to Maui and Hawaii Counties.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 20

Single Payment Due (Delinquent Date)

August 20

First Installment Due (Delinquent Date)

August 20

Second Installment Due (Delinquent Date)

February 20
Personal Property Information
Personal Property is not taxable in Hawaii.

Hawaii, Honolulu City and County

Lien Date

October 1
Real Property Information

Assessment Notice Issue Date

December 15

Appeal Deadline

January 15
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 20

Single Payment Due (Delinquent Date)

August 20

First Installment Due (Delinquent Date)

August 20

Second Installment Due (Delinquent Date)

February 20

Hawaii, Kauai

Lien Date

October 1
Real Property Information

Assessment Notice Issue Date

December 1

Appeal Deadline

December 31
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 20

Single Payment Due (Delinquent Date)

August 20

First Installment Due (Delinquent Date)

August 20

Second Installment Due (Delinquent Date)

February 20

Hawaii Real Estate Ryan Contact

Keith Jameson
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Idaho

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

June 5

Appeal Deadline

June 26; All counties in Idaho follow the same schedule for notices and appeals.
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

December 20

First Installment Due (Delinquent Date)

December 20

Second Installment Due (Delinquent Date)

June 20
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

March 15

Rendition Date

March 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

November 10

First Installment Due (Delinquent Date)

November 10

Second Installment Due (Delinquent Date)

May 10

Idaho Real Estate Ryan Contact

Ivan Perilla
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Illinois

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

May-December

Appeal Deadline

May - December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
Real Estate Tax Bill Payment Information

Tax Bills Issued

May 1

First Installment Due (Delinquent Date)

June 1

Second Installment Due (Delinquent Date)

September 1
Personal Property Information
Personal property is not taxable in Illinois.

Illinois, Cook County

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January 1

Appeal Deadline

Varies by township; March-November
Real Estate Tax Bill Payment Information

Tax Bills Issued

February 1 and July 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

March 1

Second Installment Due (Delinquent Date)

August 1
Personal Property Information
Personal property is not taxable in Illinois.

Illinois Real Estate Ryan Contact

Maggie Donahue
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Indiana

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

April 30

Appeal Deadline

June 15; Assessments issued at different times throughout the year and vary by jurisdiction. Appeal deadline is always June 15.
Real Estate Tax Bill Payment Information

Tax Bills Issued

April 1

Single Payment Due (Delinquent Date)

May 10

First Installment Due (Delinquent Date)

May 10

Second Installment Due (Delinquent Date)

November 10
Personal Property Information

Assessment Notice Issue Date

October 1

Appeal Deadline

November 15

Rendition Date

May 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

April 10

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

May 10 of the following year

Second Installment Due (Delinquent Date)

November 10 of the following year

Indiana Real Estate Ryan Contact

Tara Shaver
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Iowa

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

April 30; Varies by jurisdiction. Iowa is a biennial reassessment cycle, but the value is as of 1/1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal. Property valuation change as of January 1 in an odd year must be provided to taxpayers by mail by April 1 of the odd year. Taxpayers can petition the BOR and appeal the valuation from April 2—30 in the odd year. If the assessor implements a change of value as of January 1 in an even year, the petition can be filed between April 2—30 in the even year.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

September 30

First Installment Due (Delinquent Date)

September 30

Second Installment Due (Delinquent Date)

March 31
Personal Property Information
Personal Property is not taxable in Iowa.
Additional Comments
Iowa is a biennial reassessment cycle, but the value is as of 1/1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal

Iowa Real Estate Ryan Contact

Zachary Ellington
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Kansas

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

March 1

Appeal Deadline

March 31; Informal appeal due 30 days from notice date; an appeal of the informal decision must be filed to the Board of Tax Appeals (BOTA) within 30 days of the date on the result notice.
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 15

First Installment Due (Delinquent Date)

December 20

Second Installment Due (Delinquent Date)

May 10
Personal Property Information - Property acquired prior to June 1, 2006:

Assessment Notice Issue Date

May 1

Appeal Deadline

June 15

Rendition Date

March 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

First Installment Due (Delinquent Date)

December 20

Second Installment Due (Delinquent Date)

May 10 of the following year

Kansas Real Estate Ryan Contact

Beth Lattin
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Kentucky

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

Late April / Early May

Appeal Deadline

May 20 (BOAA); If there is a change in value, NOV will be issued in late April. If there is a change in value, an NOV will be issued in late April / early May. The formal appeal deadline is the third Monday in May; however, to file a formal appeal to the BOAA, an informal conference must be held with the county during the two weeks prior to the formal appeal deadline (inspection period). Inspection period is May 6 - May 20.
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

December 31

First Installment Due (Delinquent Date)

November 30

Second Installment Due (Delinquent Date)

February 28
Personal Property Information

Assessment Notice Issue Date

September 1

Appeal Deadline

November 15

Rendition Date

May 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

September 1

Single Payment Due (Delinquent Date)

December 31

Kentucky Real Estate Ryan Contact

Chris Langston
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Louisiana

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

Varies by parish; August 1-September 15 (exception is Orleans parish is on July 15)

Appeal Deadline

Varies by parish, August 1-September 30; An assessment can be reviewed informally within the 15-day business day “open roll” period. This begins no earlier than August 15th and ends no later than September 15th. If a formal appeal is needed, the filing deadline is 10 days before the scheduled Board hearing (see each Parish’s annually published dates). If needed an appeal to the Louisiana Tax Commission can be made. This is due 10 days after receipt of the written board ruling.
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

December 31
Personal Property Information

Assessment Notice Issue Date

August 1

Appeal Deadline

August 15

Rendition Date

April 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

December 31
Other Considerations

Certain Louisiana parishes offer incentive/partnership programs to help businesses save money on property taxes. Businesses can apply programs such as the Restoration Tax Abatement program in certain development districts (typically we see these in Orleans Parish). Additionally, businesses that are creating new projects that promote economic development can consider Industrial Development Board programs in most major metros. These are self-supporting, nonprofit public corporations. The program allows for tax savings through tools like Payments in Lieu of Taxes (PILOTs) and tax-exempt bonds.

Louisiana Real Estate Ryan Contact

Andrew Saladino
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Maine

Lien Date

April 1
Real Property Information

Assessment Notice Issue Date

July 1

Appeal Deadline

January 1; 185 days from the commitment date; 60 days from assessors’ decision. Jurisdictions release values over 3-4 starting on July 1. Appeal Deadlines occur the following January-April timeframe.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

September 1

First Installment Due (Delinquent Date)

September 1

Second Installment Due (Delinquent Date)

March 1
Personal Property Information

Assessment Notice Issue Date

June 1

Appeal Deadline

January 1

Rendition Date

April - May. Varies by jurisdiction.
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

September 15

Second Installment Due (Delinquent Date)

March 15 of the following year

Maine Real Estate Ryan Contact

Wesley P Taylor
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Maryland

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

Effective Date January 1

Appeal Deadline

December 31 or February 10; triennial cycle with one-third of the properties reassessed each year. December 31 appeal deadline for off-cycle properties. Notices issued in late December for in-cycle properties with a lien date of January 1. Appeal deadline for in-cycle properties is in February. No notice issued for off-cycle properties.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

September 30

First Installment Due (Delinquent Date)

September 30

Second Installment Due (Delinquent Date)

December 31
Personal Property Information

Assessment Notice Issue Date

September 1

Appeal Deadline

November 15

Rendition Date

April 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

August 15

Single Payment Due (Delinquent Date)

September 30

Maryland Real Estate Ryan Contact

Shawn Eskow
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Massachusetts

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January 1

Appeal Deadline

February 1. Decisions from the Board of Assessors can be appealed within 3 months of the decision date.
Real Estate Tax Bill Payment Information

Tax Bills Issued

August 1

First Quarter for Quarterly Billing Communities

July 1

Second Quarter for Quarterly Billing Communities

October 1

Third Quarter for Quarterly Billing Communities

January 1

Fourth Quarter for Quarterly Billing Communities

April 1

First Half for Semi-Annual Billing Communities

Mid-October (can vary)

Second Half for Semi-Annual Billing Communities

April 1 (can vary)
Personal Property Information

Assessment Notice Issue Date

December 30

Appeal Deadline

February 1

Rendition Date

March 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

August 1

Second Installment Due (Delinquent Date)

November 1

Massachusetts Real Estate Ryan Contact

Daniel Keenan
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Michigan

Lien Date

December 31 of prior year
Real Property Information

Assessment Notice Issue Date

February 15

Appeal Deadline

May 31; Tribunal Deadline = May 31; Petitions filed with the local board during March, with decisions in March/April
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1 and November 1

Single Payment Due (Delinquent Date)

September 14 (Summer); February 14 (Winter)
Personal Property Information

Assessment Notice Issue Date

February 15

Appeal Deadline

March 10

Rendition Date

February 20
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1 - Summer

Single Payment Due (Delinquent Date)

September 14 (Summer) - February 14 (Winter)

Michigan, Winter

Lien Date

January 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1 - Winter

Single Payment Due (Delinquent Date)

December 15 or February 14

Michigan Real Estate Ryan Contact

Sarah Belloli
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Minnesota

Lien Date

January 2
Real Property Information

Assessment Notice Issue Date

Mid to late March of the assessment year (e.g., property owners are notified of the 2023 valuation in March of 2023).

Appeal Deadline

Local Boards and Open Book vary by jurisdiction and typically take place between April through the end of May. County Boards are held in June (dates and times vary by jurisdiction).

Minnesota Tax Court appeal deadlines are April 30 of the payable year. For example, the last day to file in tax court for the 2022 assessed value is April 30, 2023.

Real Estate Tax Bill Payment Information

Tax Bills Issued

March and April (varies by jurisdiction)

Single Payment Due (Delinquent Date)

May 15

First Installment Due (Delinquent Date)

May 15

Second Installment Due (Delinquent Date)

October 15
Personal Property Information
Personal property is not taxable in Minnesota.
Other Considerations

Businesses located in Minnesota may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the Minnesota Job Creation Tax Credit Program, which helps offset a portion of their property taxes. Businesses involved in research and development activities may also be eligible for the Minnesota R&D Tax Credit Program, which provides additional tax incentives and abatements.

Minnesota Real Estate Ryan Contact

Lane Thor
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Mississippi

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

July 3

Appeal Deadline

August 7; Appeals filed to the Board of Supervisors by first Monday in August.
Real Estate Tax Bill Payment Information

Tax Bills Issued

December 1

Single Payment Due (Delinquent Date)

January 31
Personal Property Information

Assessment Notice Issue Date

June 1

Appeal Deadline

July 31

Rendition Date

April 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

February 1 of the following year

Mississippi Real Estate Ryan Contact

Aaron Thomas
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Missouri

Lien Date

January 1 of odd numbered years
Real Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

Second Monday of July; Varies by county; Most fall around mid-July (2nd Monday in July). Appeal to State Tax Commission (STC) 30 days after the BOE notice or Sep 30th. Note:  Informal deadlines vary drastically with BOE deadlines ranging from late June - mid July
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

December 31
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 15

Rendition Date

March 1; April 1 - St. Louis city
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

December 31

Missouri Real Estate Ryan Contact

Jeff Pence
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Montana

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 1; 30 days from NOV; Protests filed with the county board by June 30
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

November 30

First Installment Due (Delinquent Date)

November 30

Second Installment Due (Delinquent Date)

May 31
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 6

Rendition Date

January 31 (30 days from receipt of form)
Personal Property Tax Bill Payment Information

Tax Bills Issued

May 1

Single Payment Due (Delinquent Date)

June 30

First Installment Due (Delinquent Date)

November 30

Second Installment Due (Delinquent Date)

May 31 of the following year

Montana Real Estate Ryan Contact

Matt Selling
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Nebraska

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

June 1

Appeal Deadline

June 30; All appeals must go through an attorney
Real Estate Tax Bill Payment Information

Tax Bills Issued

December 20

Single Payment Due (Delinquent Date)

March 31

First Installment Due (Delinquent Date)

March 31

Second Installment Due (Delinquent Date)

July 31
Personal Property Information

Assessment Notice Issue Date

June 1

Appeal Deadline

June 30

Rendition Date

May 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

December 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

March 31 of the following year

Second Installment Due (Delinquent Date)

July 31 of the following year

Nebraska Real Estate Ryan Contact

Ethan Horn
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Nevada

Lien Date

July 1
Real Property Information

Assessment Notice Issue Date

December 15

Appeal Deadline

January 15; While January 15 of the current calendar is the filing deadline for appeal submission, Supplemental noticed sites which carry a DOV of July 1, will carry an appeal filing deadline of the following January 15.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 15

Single Payment Due (Delinquent Date)

September 30

First Installment Due (Delinquent Date)

August 15

Second Installment Due (Delinquent Date)

October 1
Personal Property Information

Assessment Notice Issue Date

October 1

Appeal Deadline

January 15 of the following year

Rendition Date

July 31
Personal Property Tax Bill Payment Information

Tax Bills Issued

September 1

Single Payment Due (Delinquent Date)

October 1

Nevada Real Estate Ryan Contact

Kym Deloney
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New Hampshire

Lien Date

April 1
Real Property Information

Assessment Notice Issue Date

October 1

Appeal Deadline

March 1; September 1 deadline to appeal any abatement application decision to either the New Hampshire Board of Tax and Land Appeals or Superior Court, but not both.
Real Estate Tax Bill Payment Information

Tax Bills Issued

May 15

Single Payment Due (Delinquent Date)

July 1

First Installment Due (Delinquent Date)

July 1

Second Installment Due (Delinquent Date)

December 1
Personal Property Information
Personal Property is not taxable in New Hampshire.

New Hampshire Real Estate Ryan Contact

Todd Tessier
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New Jersey

Lien Date

October 1
Real Property Information

Assessment Notice Issue Date

January 30

Appeal Deadline

April 1; 30 days from NOV; May 1 for communities in re-evaluation
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

February 1

Second Installment Due (Delinquent Date)

May 1
Personal Property Information
Personal Property is not taxable in New Jersey.
Other Considerations

Businesses located in New Jersey may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the New Jersey Job Creation Tax Credit Program, which helps offset a portion of their property taxes. Businesses involved in the manufacturing industry may also be eligible for the New Jersey Manufacturing Employment Program, which provides additional tax incentives and abatements.

New Jersey Real Estate Ryan Contact

Andrew Sinclair
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New Mexico

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

March 31

Appeal Deadline

April 15; 30 days from NOV mailing all NOVs must be out by April 1 per state statute
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

December 10

First Installment Due (Delinquent Date)

December 10

Second Installment Due (Delinquent Date)

May 10
Personal Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

April 30 - June 30; Varies

Rendition Date

February 28 or last day of February
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

December 10

Second Installment Due (Delinquent Date)

May 10 of the following year

New Mexico Real Estate Ryan Contact

Matthew Poling
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New York, Excludes NYC Boroughs

Lien Date

January 5
Real Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

May 20; 30 days from notice date; dates vary by jurisdiction. Most of NY are the 3rd and 4th Tuesday of May.
Real Estate Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

January 31
Personal Property Information
Personal property not taxable in New York

New York City Boroughs

Lien Date

January 5
Real Property Information

Assessment Notice Issue Date

January 15

Appeal Deadline

March 1
Real Estate Tax Bill Payment Information

Tax Bills Issued

Early June

Single Payment Due (Delinquent Date)

July 1

First Installment Due (Delinquent Date)

July 1

Second Installment Due (Delinquent Date)

January 1
Personal Property Information
Personal property not taxable in New York

New York Real Estate Ryan Contact

Paul Steimle

Nassau County

School Taxes

October 1

General Taxes

January 1
Real Property Information

Assessment Notice Issue Date

January 25

Appeal Deadline

March 1, often extended to April or May
Real Estate Tax Bill Payment Information

General Tax First Half Due

January 1; payments accepted without penalty until February 10

General Tax Second Half Due

July 1; payments accepted without penalty until August 10

School Tax First Half Due

October 1; payments accepted without penalty until November 10

School Tax Second Half Due

April 1; payments accepted without penalty until May 10
Personal Property Information
Personal property not taxable in New York

New York Real Estate Ryan Contact

Paul Steimle
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North Carolina

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January-March

Appeal Deadline

April 1; 30 days from notice. 30 days to file an informal appeal from the date. Formal appeal deadline will be when the board adjourns, which the earliest that can be is the first Monday in April.
Real Estate Tax Bill Payment Information

Tax Bills Issued

August 1

Single Payment Due (Delinquent Date)

January 5
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

September 1

Rendition Date

January 31
Personal Property Tax Bill Payment Information

Tax Bills Issued

August 1

Single Payment Due (Delinquent Date)

January 5 of the following year

North Carolina Real Estate Ryan Contact

Suzanne Markley
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North Dakota

Lien Date

February 1
Real Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

November 1; Township BOE = First Monday in April; City BOE = Second Tuesday in April. Appeals (formal abatements) are filed retroactively. For example, by November 1, 2021, we can file for 2019, 2020, and 2021.
Real Estate Tax Bill Payment Information

Tax Bills Issued

December 1

Single Payment Due (Delinquent Date)

February 15

First Installment Due (Delinquent Date)

March 1

Second Installment Due (Delinquent Date)

October 15
Personal Property Information
Personal Property not taxable in North Dakota.

North Dakota Real Estate Ryan Contact

Gabriel Ehlers
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Ohio

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

Varies by county

Appeal Deadline

March 31; Informal appeal for counties may be available when it is in a triennial year (varies by county)
Real Estate Tax Bill Payment Information

Tax Bills Issued

Varies by county

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

Varies by county

Second Installment Due (Delinquent Date)

Varies by county
Personal Property Information
Personal property not taxable in Ohio

Ohio Real Estate Ryan Contact

Wan Kyu Park
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Oklahoma

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

February 1

Appeal Deadline

April 5; 30 days from notice date; dates vary by jurisdiction
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 15

Single Payment Due (Delinquent Date)

December 31

First Installment Due (Delinquent Date)

December 31

Second Installment Due (Delinquent Date)

March 31
Personal Property Information

Assessment Notice Issue Date

April 1 - June 1; Varies

Appeal Deadline

April - June or 20 days from notice; Varies

Rendition Date

March 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

November 15

Single Payment Due (Delinquent Date)

December 31
Other Considerations

Businesses in Oklahoma can access various property tax exemptions, such as the Enterprise Zone Program, which offers up to 90% tax relief. Those creating jobs may qualify for the Oklahoma Quality Jobs Program, which offsets property taxes. Research and development businesses may be eligible for the Oklahoma Investment/New Jobs Tax Credit Program, which encourages technology investment and tax credits. Additionally, energy-intensive companies can benefit from the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient upgrades.

Oklahoma Real Estate Ryan Contact

Micha Breen
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Oregon

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

October 15

Appeal Deadline

December 31; Property is revalued annually. Values are published by the counties as a component of the property tax statement in early October.
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 15

Single Payment Due (Delinquent Date)

November 15

First Installment Due (Delinquent Date)

November 15

Second Installment Due (Delinquent Date)

February 15
Personal Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

December 31

Rendition Date

March 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

November 15

Oregon Real Estate Ryan Contact

Desiree Flanary
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Pennsylvania - All Counties except Allegheny & Philadelphia

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

January 1 and June 1

Appeal Deadline

August 1 - September 1; Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
Real Estate Tax Bill Payment Information

Tax Bills Issued

February and July

Single Payment Due (Delinquent Date)

Due dates vary by collector. Face tax due dates are normally May 31/June 30 for municipal and county bills and September 30/October 31 for school district tax bills.
Personal Property Information
Personal property is not taxable in Pennsylvania.
Other Considerations

Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.

Allegheny County / City of Pittsburgh

Lien Date

January 1 of prior year
Real Property Information

Assessment Notice Issue Date

January 1 and June 1

Appeal Deadline

March 31. Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
Real Estate Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

March 31
Personal Property Information

Assessment Notice Issue Date

Personal property is not taxable in Pennsylvania.
Other Considerations

Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.

Pennsylvania Real Estate Ryan Contact

Ly Ngov

Pennsylvania / City of Philadelphia

Lien Date

January 1
Real Property Information

Appeal Deadline

First Monday in October. Attorney and Appraisal required at 1st level. Varies by County; No Notice is issued unless value has changed.
Real Estate Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

February 28
Personal Property Information

Assessment Notice Issue Date

Personal property is not taxable in Pennsylvania.
Other Considerations

Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.

Pennsylvania Real Estate Ryan Contact

Ly Ngov
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Rhode Island

Lien Date

December 31
Real Property Information

Assessment Notice Issue Date

July 1

Appeal Deadline

October 1; Varies October-December; 90 days after first payment due date; 90 days from the notice.
Real Estate Tax Bill Payment Information

Tax Bills Issued

June 15

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

July 15

Second Installment Due (Delinquent Date)

October 15
Personal Property Information

Assessment Notice Issue Date

June 1

Appeal Deadline

August 31; 90 days from notice

Rendition Date

January 31
Personal Property Tax Bill Payment Information

Tax Bills Issued

June 15

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

July 15

Second Installment Due (Delinquent Date)

October 15

Rhode Island Real Estate Ryan Contact

Glen Saindon
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South Carolina

Lien Date

December 31
Real Property Information

Assessment Notice Issue Date

June-July

Appeal Deadline

January 15. 90 days from the Notice. September-October for Reassessment Counties and New Construction/Value changes in non-reassessment counties. January 15th for values that remained flat in non-reassessment counties. 90 days from the Notice; Non-reassessment counties will not receive notices but appeal is based on tax bill value and due by 1/15 of the following year.
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 15

Single Payment Due (Delinquent Date)

January 15
Personal Property Information

Assessment Notice Issue Date

August 1

Appeal Deadline

October 31

Rendition Date

April 30 or 120 days from fiscal close date
Personal Property Tax Bill Payment Information

Tax Bills Issued

December 1

Single Payment Due (Delinquent Date)

January 15 of the following year
Other Considerations

Businesses in South Carolina can access property tax exemptions, such as the Economic Development Bond program, which offers up to 50% tax relief for 15 years. Other exemptions are available based on industry, size, and R&D activities, like the Research & Development Tax Credit Program. Energy-intensive businesses can benefit from the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient upgrades. Additionally, property owners can reduce taxes post-sale by leveraging the Assessable Transfer of Interest (ATI) exemption, which can lower taxable value to 75% of the purchase price or the prior year's market value, promoting substantial savings.

South Carolina Real Estate Ryan Contact

Alexander Carr
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South Dakota

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

March 1

Appeal Deadline

March 15 and April 2; If property is locally owned, the appeal deadline is March 22 (Thursday preceding the third Monday in March); if the property is not locally owned, appeal deadline is first Tuesday in April.
Real Estate Tax Bill Payment Information

Tax Bills Issued

January 1

Single Payment Due (Delinquent Date)

April 30

First Installment Due (Delinquent Date)

April 30

Second Installment Due (Delinquent Date)

October 31
Personal Property Information
Personal Property in not taxable in South Dakota.

South Dakota Real Estate Ryan Contact

Lane Thor
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Tennessee

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 1; 30 days from notice date or by June 1. Davidson and Shelby Counties are June 15 and June 30, respectively.
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

February 28 of the following year
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

June 1

Rendition Date

March 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

February 28 of the following year

Tennessee Real Estate Ryan Contact

Caitlyn Milks
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Texas

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

April

Appeal Deadline

May 15; Later of May 15 or 30 days after notice; 60 days from Notice of Determination (NOD) to file litigation
Real Estate Tax Bill Payment Information

Tax Bills Issued

October–November

Single Payment Due (Delinquent Date)

February 1
Personal Property Information

Assessment Notice Issue Date

May-June

Appeal Deadline

Later of June 1 or 30 days from notice

Rendition Date

April 15
Personal Property Tax Bill Payment Information

Tax Bills Issued

October–November

Single Payment Due (Delinquent Date)

February 1

Texas Real Estate Ryan Contact

Jamie Sieffert
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Utah

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

July / August

Appeal Deadline

September 15; Deadline for filing appeals is September 15 OR 45 days after the Notice; whichever is later.
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

November 30
Personal Property Information

Assessment Notice Issue Date

June 1

Appeal Deadline

July 1

Rendition Date

May 15; except Salt Lake City
Personal Property Tax Bill Payment Information

Tax Bills Issued

May 1

Single Payment Due (Delinquent Date)

May 15

Utah Real Estate Ryan Contact

Richard Fogarty
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Vermont

Lien Date

April 1
Real Property Information

Assessment Notice Issue Date

May 15

Appeal Deadline

May 29; Assessors send out notices starting in May, but only when there is a change in the value. Jurisdictions release assessment over (about) a three-month timeframe. Grievances must be filed with the Lister (Assessor) within 14 days of the notice. An appeal to the Board of Civil Authority must be done within 14 days of the Lister’s decision.
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

August 15

First Installment Due (Delinquent Date)

August 15

Second Installment Due (Delinquent Date)

November 15
Personal Property Information

Assessment Notice Issue Date

May 1

Appeal Deadline

May 20

Rendition Date

April 20
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

August 15

First Installment Due (Delinquent Date)

August 15

Second Installment Due (Delinquent Date)

November 15

Vermont Real Estate Ryan Contact

John O'Connor
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Virginia

Deadlines vary by jurisdiction

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

March 1

Appeal Deadline

April 1; 15-30 days from notice date; varies by jurisdiction
Real Estate Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

December 5

First Installment Due (Delinquent Date)

June 6

Second Installment Due (Delinquent Date)

December 5
Personal Property Information

Assessment Notice Issue Date

March 1

Appeal Deadline

April 1

Rendition Date

April 15, but can vary by jurisdiction
Personal Property Tax Bill Payment Information

Tax Bills Issued

April 1

Single Payment Due (Delinquent Date)

May 1

Virginia Real Estate Ryan Contact

Michael Owen
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Washington

Lien Date

January 1, Tax Year (Calendar)
Real Property Information

Assessment Notice Issue Date

No set date. Values are typically mailed between June and December of the assessment year for taxes in the following calendar year.

Appeal Deadline

Appeal deadlines vary with counties, either 30 or 60 days following the Value Change Notice mail date.
Real Estate Tax Bill Payment Information

Tax Bills Issued

Sometime in February of the tax year

Single Payment Due (Delinquent Date)

April 30

First Installment Due (Delinquent Date)

April 30

Second Installment Due (Delinquent Date)

October 31
Personal Property Information

Assessment Notice Issue Date

October 15

Appeal Deadline

July 1

Rendition Date

April 30
Personal Property Tax Bill Payment Information

Tax Bills Issued

February 1

Single Payment Due (Delinquent Date)

April 30

First Installment Due (Delinquent Date)

April 30

Second Installment Due (Delinquent Date)

October 31

Washington Real Estate Ryan Contact

Mike Byrnes
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District of Columbia

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

March 1

Appeal Deadline

April 1; prior year-end financial/rent roll information is required to be filed by April 15
Real Estate Tax Bill Payment Information

Tax Bills Issued

March 1

Single Payment Due (Delinquent Date)

March 31

First Installment Due (Delinquent Date)

March 31

Second Installment Due (Delinquent Date)

September 15
Personal Property Information

Assessment Notice Issue Date

July 1

Appeal Deadline

July 31

Rendition Date

July 31
Personal Property Tax Bill Payment Information

Tax Bills Issued

July 1

Single Payment Due (Delinquent Date)

July 31 of prior year

Washington, D.C. Real Estate Ryan Contact

Steve Thompson
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West Virginia

Lien Date

July 1 of prior year
Real Property Information

Assessment Notice Issue Date

January 1

Appeal Deadline

60 Days from notice date; issue dates vary annually and by jurisdiction. Assessment notices aren't sent out unless the value increases at least 10% from the previous year. Discussions can be had with the assessors' until the Board deadline in mid-February (changes between counties).
Real Estate Tax Bill Payment Information

Tax Bills Issued

July 15

Single Payment Due (Delinquent Date)

September 30

First Installment Due (Delinquent Date)

September 30

Second Installment Due (Delinquent Date)

March 31
Personal Property Information

Assessment Notice Issue Date

January 1

Appeal Deadline

January 31

Rendition Date

August 1 (Industrial); September 1 (Commercial)
Personal Property Tax Bill Payment Information

Tax Bills Issued

August 1

Single Payment Due (Delinquent Date)

Date Not Applicable

First Installment Due (Delinquent Date)

September 30

Second Installment Due (Delinquent Date)

March 31 of the following year
Other Considerations

In West Virginia, property owners can take advantage of a 2.5% discount when paying their property taxes by the first of the month in which they are due. This discount is applicable to taxes due on September 30 and March 31, provided that payment is made before September 1 and March 1, respectively. This incentive encourages timely tax payments and can lead to potential savings for property owners in the state.

West Virginia Real Estate Ryan Contact

Jeff Iannuzzi
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Wisconsin

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

April 23

Appeal Deadline

May 8; Appeal Deadline exists from April 23 - September 1. The two main jurisdictions are Madison and Milwaukee, deadlines of May 9th and 16th, respectively.
Real Estate Tax Bill Payment Information

Tax Bills Issued

November 15

Single Payment Due (Delinquent Date)

January 31

First Installment Due (Delinquent Date)

January 31

Second Installment Due (Delinquent Date)

July 31
Personal Property Information
Personal property is not taxable in Wisconsin.

Wisconsin Real Estate Ryan Contact

Ryan Miller
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Wyoming

Lien Date

January 1
Real Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

May 1; 30 days from notice date
Real Estate Tax Bill Payment Information

Tax Bills Issued

September 1

Single Payment Due (Delinquent Date)

November 10

First Installment Due (Delinquent Date)

November 10

Second Installment Due (Delinquent Date)

May 10
Personal Property Information

Assessment Notice Issue Date

April 1

Appeal Deadline

May 1

Rendition Date

March 1
Personal Property Tax Bill Payment Information

Tax Bills Issued

October 1

Single Payment Due (Delinquent Date)

November 10

First Installment Due (Delinquent Date)

November 10

Second Installment Due (Delinquent Date)

May 10 of the following year

Wyoming Real Estate Ryan Contact

Matt Selling
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