- Important Dates
Date real property is subject to taxation and valuation for assessment purposes. Also, the first day to apply for an Open Space assessment for the following year's assessment.
Property taxes can be paid on and after this date, based on assessments from the previous year.
Most taxing district boundaries must be established to permit levy for collection the following year.
Applications for exemption from property taxes must be received by the Department of Revenue.
Personal property reports from property taxes must be received by the Department of Revenue.
Open Space (farm and agriculture) application deemed approved unless Assessor notifies otherwise.
County Assessor to have completed listing and placing of valuation on all property.
Penalty of 3% will be assessed on the amount of the current year's taxes delinquent on June 1.
Last official date to file an appeal to the Board of Equalization.
County Boards of equalization meet in open session.
County Assessor shall be informed by the Department of Revenue of properties determined to be exempt from property taxes.
Department of Revenue shall annually determine the indicated ratio for each county.
Assessor's certificate of assessed value to taxing districts.
Boards of County Commissioners begin hearings on county budgets.
Last day for payment of second half of taxes.
Last day for Boards of County Commissioners to certify to County Assessors amount of taxes levied upon property in the County for County purposes. Also, governing body of each taxing district authorized to levy taxes directly shall certify to the County Assessor the amount of taxes levied for district purposes.
An additional penalty of 8% shall be assessed on the current year's taxes delinquent on December 1.