Rev. 8/30/01

DATES OF PROPERTY ASSESSMENT/TAX EVENTS AFFECTING HOMEOWNERS, AGRICULTURISTS AND BUSINESS

January 1 - All taxable property is listed, valued and assessed for taxation.

February 15 - Exemption applications to be filed with county assessor for pollution and fire control equipment.

March 1 - Second installment of prior year property tax due (delinquent after May 10).

March 1 - Taxpayers must 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 and county clerk within 30 days.

May 1 - Taxpayers are notified of amount of pollution and fire control exemption approved by assessor.

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.

1st Monday in August - 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.

August 10 - 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.

August 31 - County Treasurer issues refund to those who qualify for property tax relief.

Last working day in August - Tax refund forms for elderly and/or disabled due to Dept. of Health or its designee.

September 1 - County assessor certifies to Dept. of Revenue the amount of veterans' exemption.

September 1 - First installment of current year property tax is due (delinquent after Nov 10 unless all taxes are paid by Dec 31).

October 1 - State Treasurer reimburses county treasurers for revenue lost due to veteran exemptions.

October 10 - County treasurer sends tax bills, including property description, assessed value and mill levies, to each taxpayer at last known address.

November 10 - Applications for deferral of ad valorem tax due to the county commissioners.

December 20 - Warrants for tax refunds are mailed by Dept. of Health to qualified elderly and/or disabled recipients.