Important Dates

  • January 1: All taxable property is listed, valued and assessed for taxation.
  • March 1
    • Second installment of prior year property tax due (delinquent after May 10).
    • Deadline for taxpayers to file a listing of taxable personal property with office of county assessor.
  • 4th Monday in April: Assessment schedules are mailed to taxpayers. Written objections must be filed with assessor within 30 days.
  • 2nd Monday in May: Filing affidavit to qualify for property tax relief.
  • 4th Monday in May: Qualified veterans (or surviving spouse) shall file for property tax exemption.
  • June 1: County abstract is submitted to the State Board of Equalization for review and possible change.
  • 3rd Tuesday in June: Budget hearings for cities and towns. Budgets are set for the next fiscal year.
  • 3rd Monday in July: County budget hearing. Budgets are set for that fiscal year.
  • 3rd Wednesday in July: Budget hearings for schools and community colleges. Budgets are set for that fiscal year.
  • 3rd Thursday in July: Budget hearings for special districts. Budgets are set for that fiscal year.
  • July 31: All governmental entities and special districts inform county commissioners of the amount of tax to be collected.
  • August 1: State Auditor certifies amount of State appropriations and the interest on public debt, for which a levy must be made.
  • 1st Monday in August
    • County Board of Equalization decides all current year protests by written decision.
    • State Board notifies County Board of Equalization of the amount of state levy, and any change in valuation due to state equalization or correction of value.
  • 1st Tuesday in August: County Commissioners levy the necessary taxes for the year.
  • August 10
    • County Assessor certifies to State Board all valuations and levies fixed in their respective counties.
    • Assessor files with Department of Revenue annual summary of deferred taxes.
  • 3rd Monday in August: County Assessor computes taxes and delivers assessment roll to county treasurer for collection.
  • 3rd week in August: County Treasurer sends tax bills, including property description, assessed value and mill levies, to each taxpayer at last known address.
  • September 1
    • County assessor certifies to Department of Revenue the amount of Veterans` Exemption.
    • First installment of current year property tax is due (delinquent after November 10 unless all taxes are paid by December 31).
  • November 10: Applications for Deferral of Ad Valorem Tax due to the County Commissioners.
  • December 1: Personal Property Renditions mailed to business owners.