2012 Tax Calendar

The accuracy of this calendar is not guaranteed and is to be used as a general guideline. We encourage you to contact your local Paradigm Office to verify this information with a Paradigm Tax Group professional.

RP = Real Property
TPP = Tangible Personal Property

Alabama
March TPP Value Notices Issued March Early March
Jan RP Appeal Deadline Jan-Dec Varies, 30 days after value notice
TPP Appeal Deadline 10 days after notice
Alaska
TPP Value Notices Issued Varies by borough
RP Value Notices Issued Varies by borough
RP Appeal Deadline Feb 30 days after property tax statement mailed for all properties; state oil and gas tax assessments is 20 days
TPP Appeal Deadline June 30 days after property tax statement mailed for all properties; state oil and gas tax assessments is 20 days
Alaska, Anchorage
Jan RP Value Notices Issued Mid-January
Jan TPP Value Notices Issued Mid-January
Alaska, Fairbanks
Jan RP Value Notices Issued End of January
Jan TPP Value Notices Issued End of January
Alaska, Matanuska-Susitna
Feb RP Value Notices Issued End of February
Feb TPP Value Notices Issued End of February
Alaska, Kenai Peninsula, Ketchikan Gateway, & North Slope 
March RP Value Notices Issued 1-Mar
March TPP Value Notices Issued 1-Mar
Alaska, Juneau
March RP Value Notices Issued Mid-March
March TPP Value Notices Issued Mid-March
Alaska, Kodiak Island 
March RP Value Notices Issued End of March
March TPP Value Notices Issued End of March
Alaska, Bristol Bay
May RP Value Notices Issued 31-May
May TPP Value Notices Issued 31-May
Arizona
Mar RP Value Notices Issued 1-Mar Between 1/1 and 3/1
May RP Appeal Deadline 1-May 60 days from postmark, on valuation notice
April TPP Filing Deadline 1-Apr
July TPP Value Notices Issued July-Aug
July TPP Appeal Deadline July 20 days from postmark on valuation notice
Arkansas
Aug RP Appeal Deadline Aug 3rd Monday in August
California
June RP Value Notices Issued June-Aug
Sept-Nov RP Appeal Deadline Sept 15 or Nov 30 Between July 2 and September 15 if the County provides a notice of assessed value; otherwise the deadline is November 30 (if county assessor does not publicly commit to issuing written notices of assessed value on every single parcel in the county by August 1). Depending on the jurisdiction, appeals of escape and supplemental assessments must be filed within 60 days of either the notice date or the issuance date on the tax bill. Counties that have historically sent notices to establish the September 15 deadline are shown below.
California, Alameda
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Inyo
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Kings
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Monteray
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Orange
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Placer
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, San Francisco
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, San Luis Obispo
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Santa Clara
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Sierra
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Sutter
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
California, Ventura
Sept RP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Sept TPP Appeal Deadline 15-Sep County decides mid-late April on early or late deadline
Colorado
April TPP Filing Deadline 15-Apr
May RP Value Notices Issued 1-May  
May TPP Value Notices Issued May-June
June RP Appeal Deadline 1-Jun
June TPP Appeal Deadline 30-Jun
Connecticut
Jan RP Value Notices Issued Jan Assessment increase notices mailed by Feb. 1
Jan TPP Value Notices Issued Jan Assessment increase notices mailed by Feb. 1
Feb RP Appeal Deadline 20-Feb Appeals must be filed by February 20, for the March hearing or by March 20 if the Assessor or the Board of Assessors has received an extension.
Delaware
RP Appeal Deadline Appeals of quarterly supplemental assessments may be made within 30 days from the date the notice is sent.
Delaware, Kent County
January RP Appeal Deadline 31-Jan All appeals must be in writing and received by January 31 to affect taxes for the next tax year, beginning June 1
Delaware, New Castle County
March RP Appeal Deadline 1-Apr Board of Assessment hears appeals from March 15-April 1
Delaware, Sussex County
Feb RP Appeal Deadline 1-Mar Board of Assessment hears appeals from February 15-March 1
Florida
Aug RP Value Notices Issued Aug
Aug TPP Value Notices Issued Aug
Sept RP Appeal Deadline Sept 25 days from date of issued notices
Sept TPP Appeal Deadline Sept 25 days from date of issued notices
Georgia
Mar RP Appeal Deadline Mar-Apr
TPP Value Notices Issued Varies (45 days after filing deadline)
TPP Appeal Deadline June June or 30 days after Notice
Hawaii
Mar RP Value Notices Issued Mar 1-28
April RP Appeal Deadline 9-Apr An appeal to a county board of review must be filed no later than the April 9 preceding the tax year.
Hawaii, Honolulu City & County
Jan RP Appeal Deadline 15-Jan
Dec RP Value Notices Issued 15-Dec
Idaho
June RP Value Notices Issued June First week of June
June TPP Value Notices Issued June First week of June
June RP Appeal Deadline 25-Jun 4th Monday of June 2011
June TPP Appeal Deadline 25-Jun 4th Monday of June 2011
Illinois
Aug-Dec RP Appeal Deadline Appeals of a decision by a local board of review in a county with a population of 150,000 or less must be filed by the later of August 10 or 30 days after the date of publication of the assessment changes. Appeals of a decision by a local board in a county with a population of 150,000, but less than 3 million, must be filed by the later of September 10 or 30 days after the date of publication of assessment changes. Appeals of a decision by a local board in a county with a population of 3 million or more must be filed within 20 days after the date of publication of time and date for filing assessment complaints. Appeals of a local board's decision may be appealed to the state property tax appeal board within 30 days of the notice of the board's written decision.
Illinois, Cook County
May RP Appeal Deadline May-Nov 30 days after notices are issued
Indiana
RP Value Notices Issued Varies by county, no set schedule
TPP Value Notices Issued No value notice sent. TPP is self assessed by the taxpayer who is required to file a return by 5/15. There is only notice sent if the assessor disagrees with some aspect of the return such as the denial of an obsolescence claim.
RP Appeal Deadline 45 days from the date the value notice is mailed. In some cases, this deadline is driven off the tax bill if no value notice is mailed by the assessor.
TPP Appeal Deadline 45 days from the date the assessor sends a notice to the taxpayer of a change in value.
Iowa
April RP Value Notices Issued April 1-15
May RP Appeal Deadline 5-May Written protests must be filed between April 16 and May 5.
Kansas
Feb RP Value Notices Issued Feb-Mar
Mar RP Appeal Deadline 31-Mar Equalization Appeal Option
May TPP Value Notices Issued 1-May
May TPP Appeal Deadline 15-May
Dec RP Appeal Deadline 20-Dec Payment Under Protest Option
Kentucky
Apr RP Value Notices Issued Apr
May RP Appeal Deadline 16-May 3rd Monday in May
Louisiana
Aug RP Value Notices Issued Aug-Sept
Aug RP Appeal Deadline Aug 1–Sept 15 Depending on the open book period for each Parish
Maine
July RP Value Notices Issued July
Dec RP Appeal Deadline Dec-Feb 185 days after date of commitment
Maryland
Dec RP Value Notices 28-Dec
Dec RP Appeal Deadline 31-Dec 45 Days from notice in cycle, 12/31 for out of cycle
TPP Value Notices Issue date varies
TPP Appeal Deadline 30 days
Apr TPP Compliance Date 15-Apr With 60 day extension available
Massachusetts
Feb RP Appeal Deadline Feb-Dec Appeals of a local board of assessors must be filed within 30 days of receiving the first bill for semi-annual billing municipalities and the third bill quarterly billed municipalities. Based on the board's decision, an appeal can be filed to the appellate tax board within three months of the board's decision.
Michigan
Feb RP Assessor's Review Feb Exact dates vary by juristiction. Appeal to Assessor's review required to appeal to March Board of Review.
Feb RP Value Notices Issued Feb-Mar
Feb TPP Compliance Deadline 21-Feb Personal Property Statement Due.  Statement must be timely filed to claim Michigan Business Tax Industrial Personal Property Credit.
Feb TPP Value Notices Issued Feb-Mar Notices issued February/March 2012
Mar RP/TPP Appeal Deadline -March Board of Review Early Mar Exact dates vary by Jurisdiction. Week of March 12 for most. Valuation appeals for Residential and Agricultural Real Property. Classification appeals for real and personal property.
May RP/TPP Appeal Deadline 31-May Valuation – Commercial and Industrial Real and Personal Property – Directly to the Michigan Tax Tribunal by May 31, 2012.
June RP/TPP Appeal Deadline 29-Jun Classification – Appeal March Board of Review Decision to Michigan State Tax Commission by June 29, 2012.
July RP Appeal Deadline 31-Jul Valuation – Residential and Agricultural - Appeal March Board of Review Decision to the Michigan Tax Tribunal by July 31, 2012.
Minnesota
Apr RP Appeal Deadline Apr Petitions must be filed with the local board of appeal and equalization during the board's annual April and May meetings.
Mississippi
July-Aug RP Appeal Deadline July-Aug
TPP Value Notices Issued Varies
July TPP Appeal Deadline July
Missouri
Mar TPP Declaration Deadline Mar 1 Taxpayers in all counties except St. Louis City must file Personal Property Declaration.
Apr TPP Declaration Deadline Apr 1 Taxpayers in St. Louis City must file Personal Property Declaration.
May TPP Value Notices Issued May 1 Only if value is different from what was declared.
Jun RP Value Notices Issued Jun 15 In odd-numbered year, the assessor mails impact statements with notice of projected tax liability.
Jun RP Appeal Deadline Jun 15 Before 3rd Monday in June, First Class Counties have option to set appeal deadline at this date.
Jul RP Appeal Deadline July 9 On or before 2nd Monday in July, All Counties appeal deadline.* (*First Class Counties have option to set deadline before 3rd Monday in June)
Montana
TPP Value Notices Issued MT only reasses every 6 years, the next one will be in 2014.
RP Value Notices Issued MT only reasses every 6 years, the next one will be in 2014.
June TPP Appeal Deadline The later of the 1st Monday in June or 30 days after receiving either 1) a notice of classification and appraisal or 2) a determination after the assessment review procedure
June RP Appeal Deadline The later of the 1st Monday in June or 30 days after receiving either 1) a notice of classification and appraisal or 2) a determination after the assessment review procedure
Nebraska
May RP Value Notices Issued May
June RP Appeal Deadline 30-Jun On or before June 30, 15 days after notices are mailed
Nevada
July TPP Filing Deadline 31-Jul
Dec RP Value Notices Issued 15-Dec
TPP Value Notices Issued Fall
Jan RP Appeal Deadline 15-Jan of the following year
Jan TPP Appeal Deadline 15-Jan
New Hampshire
Mar RP Appeal Deadline 1-Mar Abatement applications must be filed to the local assessors by March 1. Assessors level appeal to New Hampshire Superior Court in that county or the State Board of Tax and Land Appeals must be filed by September 1.
New Jersey
Apr RP Appeal Deadline 1-Apr Petitions must be filed with county board of taxation by the later of April 1 or 45 days from the date the taxing district completes the bulk mailing of the notification of assessment.
New Mexico
Feb TPP Filing Deadline End of Feb
Apr RP Value Notices Issued 1-Apr
TPP Value Notices Issued Spring
May RP Appeal Deadline 1-May 30 days by 5/1
TPP Appeal Deadline 30 days from valuation date
New York
May RP Appeal Deadline May A complaint may be filed any time before the time fixed for review by the local board of assessment review, which is generally the fourth Tuesday in May.
New York, New York City
Jan RP Assessment Date Jan 5
Jan RP Tentative Assessment Roll Published Jan 25
Mar RP Appeal Deadline Mar 1  
May RP Final Assessment Roll Published May 25
Jul RP 1st Half Tax Bills Due Jul 1
Sep RP Electronic RPIE Filings Due Sept 1
Oct RP Appeal Deadline 24-Oct Petitions of Protective Writs
Dec RP 2nd Half Tax Bills Due Dec 31 / Jan 1
New York, Buffalo
Dec RP Appeal Deadline 31-Dec
New York, Nassau County
Jan RP Appeal Deadline Jan - Mar Most deadlines in Feb, varies by city/village
New York, Suffolk County
Feb RP Appeal Deadline Feb Most deadlines in Feb, some in May & Nov, varies by city/village
New York, Westchester Cnty
Feb RP Appeal Deadline Feb 19, Jun 1 Most deadlines in Feb & June, varies by city/village
New York, White Plains
Jan RP Appeal Deadline 21-Jan
New York, Yonkers
Nov RP Appeal Deadline Nov
North Carolina
Apr RP Appeal Deadline 1-Apr
TPP Value Notices Issued Varies
TPP Appeal Deadline 15 days after notice
North Carolina, Forsyth County
June RP Appeal Deadline 30-Jun
North Carolina, Mecklenburg County
May RP Appeal Deadline 15-May Or 30 days from assessment notice (if issued)
North Dakota
March RP Value Notices Issued Mar
Apr RP Appeal Deadline Apr Appeals of an assessment must be filed with the township board, normally by the first Monday in April, or with the city board, normally by the second Tuesday in April. Appeals of the local board must be filed with the county board of equalization during the county board's meeting in the first 10 days in June. Appeals of the county board must be filed with the state board of equalization during the state board's meeting on the second Tuesday in August.
Ohio
RP Appeal Deadline Within 60 days after notice is mailed, taxpayer may file petition for reassessment with Tax Commissioner. If no appeal is taken from Commissioner's decision, the determination becomes final subject to appeal to the Board of Tax Appeals.
Oklahoma
Feb RP Value Notices Issued Feb-Apr
Apr TPP Value Notices Issued Apr-Jun
Apr TPP Appeal Deadline Apr-Jun 20 days after notices are issued
May RP Appeal Deadline May Written complaints must be filed with the county assessor by 20 days from the date that a notice of valuation was mailed; if the valuation has not increased from the prior year, complaints must be filed by the first Monday in May. Appeals of an assessor's decision must be filed within 10 working days of the date of the final action notice.
Oregon
Oct RP Value Notices Issued Oct 15-25
Dec TPP Appeal Deadline 31-Dec
Dec RP Appeal Deadline 31-Dec A value reduction petition must be filed after tax statements are mailed and before December 31.
Pennsylvania
Aug RP Appeal Deadline 1-Aug For most 3rd class counties
Sept RP Appeal Deadline 1-Sep For most counties
Pennsylvania, Philadelphia
Oct RP Appeal Deadline 1-Oct 1st Monday of October
Pennsylvania, Pittsburgh
Jan RP Value Notices Issued 15-Jan
Mar RP Appeal Deadline 31-Mar
Rhode Island
July RP Value Notices Issued July
RP Appeal Deadline Appeals to local assessors must be made within 90 days of the first tax payment due date.
South Carolina
Jan RP Appeal Deadline 15-Jan 90 days from the date of notice. If no notice is mailed, an appeal can be filed any time before the first penalty date applies for the succeeding property tax year
TPP Value Notices Issued Varies
TPP Appeal Deadline Within 2 years of tax bill
South Dakota
Mar RP Value Notices Issued 1-Mar
Mar RP Appeal Deadline 15-Mar Thursday before the 3rd Monday
Tennessee
TPP Value Notices Issued Varies
Apr RP Value Notices Issued Apr-May
June RP Appeal Deadline June Varies, 45 days after notices issued
Sept TPP Appeal Deadline Sept
Texas
Apr RP Value Notices Issued Apr-May
Apr TPP Filing Deadline 15-Apr
Apr TPP Exemption Application Filing Deadline 30-Apr
June RP Appeal Deadline 31-May 30 days after notices mailed
Utah
May TPP Filing Deadline 15-May
Aug RP Value Notices Issued 1-Aug
TPP Value Notices Issued Determined at time of filing
Sept RP Appeal Deadline 15-Sep
TPP Appeal Deadline File an amended return (Salt Lake County – pay taxes at the time of filing; All other counties, the appeal deadline is 30 days from tax notice)
Vermont
May RP Appeal Deadline May-Jun Varies by jurisdiction
Virginia
RP Appeal Deadline Varies by jurisdiction
TPP Value Notices Issued Varies by jurisdiction
TPP Appeal Deadline Statute of limitations to amend returns is three years
Virginia, Alexandria City
Feb RP Value Notices Issued Feb
Apr RP Appeal Deadline 1-Apr Administrative Appeal
July RP Appeal Deadline 1-Jul Board of Equalization
Virginia, Arlington County
Jan RP Value Notices Issued Jan
Mar RP Appeal Deadline 1-Mar Administrative Appeal
Apr RP Appeal Deadline 15-Apr Board of Equalization
Virginia, Chesterfield County
Jan RP Value Notices Issued Jan
Mar RP Appeal Deadline 15-Mar Administrative Appeal
Apr RP Appeal Deadline 15-Apr Board of Equalization
Virginia, City of Richmond
Jan RP Value Notices Issued Jan
Feb RP Appeal Deadline Feb - Mar Administrative Appeal; 30 days after value notices issued
Mar RP Appeal Deadline 15-Mar Board of Equalization
Virginia, Fairfax City
Mar RP Value Notices Issued Mar
Mar RP Appeal Deadline Mar - Apr Administrative Appeal; 30 days after value notices issued
May RP Appeal Deadline May - June Board of Equalization; 30 days after Administrative
Virginia, Fairfax County
Feb RP Value Notices Issued Feb-Mar
Apr RP Appeal Deadline Apr Administrative Appeal
June RP Appeal Deadline 1-Jun Board of Equalization
Virginia, Henrico County
Feb RP Value Notices Issued Feb
Apr RP Appeal Deadline 1-Apr Administrative Appeal
Apr RP Appeal Deadline Apr-Nov Board of Equalization; 7 days after Administrative Appeal decision
Virginia, Loudoun County
Feb RP Value Notices Issued Feb
Mar RP Appeal Deadline 3-Mar Administrative Appeal
June RP Appeal Deadline 1-Jun Board of Equalization
Virginia, Newport News City
Mar RP Value Notices Issued Mar
Apr RP Appeal Deadline Apr Administrative Appeal
Sept RP Appeal Deadline 1-Sep Board of Equalization
Virginia, Norfolk City
May RP Appeal Deadline 9-May Administrative Appeal
May RP Appeal Deadline 31-May Board of Equalization
Virginia, Prince William County
Mar RP Value Notices Issued Mar
July RP Appeal Deadline 1-Jul Administrative Appeal
Aug RP Appeal Deadline 1-Aug Board of Equalization
Virginia, Roanoke City
Jan RP Value Notices Issued 1-Jan
Feb RP Appeal Deadline 1-Feb 30 days after notices are issued
Mar RP Appeal Deadline Mar - Apr Board of Equalization
Virginia, Roanoke County
Jan RP Appeal Deadline 25-Jan Administrative Appeal; due by end of Jan
Feb RP Appeal Deadline Feb - Nov Board of Equalization
Virginia, Spotsylvania County
Feb RP Value Notices Issued Feb. 1 Even years only
Feb RP Appeal Deadline Feb - Mar Administrative Appeal; 21 days after notices issued
Mar RP Appeal Deadline Mar - Apr Board of Equalization, even years only
Washington
June RP Value Notices Issued Varies locally from June-Dec
June TPP Value Notices Issued Varies locally from June-Dec
July RP Appeal Deadline 1-Jul the later of 1) July 1 of the year of assessment 2) Within 30 days after the date an assessment or value change notice is mailed (in 31 of WA’s 39 counties) 3) Within 60 days after the date an assessment or value change notice is mailed (for the remaining 8 counties, which includes all the major metros)
July TPP Appeal Deadline 1-Jul the later of 1) July 1 of the year of assessment 2) Within 30 days after the date an assessment or value change notice is mailed (in 31 of WA’s 39 counties) 3) Within 60 days after the date an assessment or value change notice is mailed (for the remaining 8 counties, which includes all the major metros)
Washington D. C.
TPP Value Notices Issued Pay when submitting return
March RP Value Notices Issued 1-Mar
TPP Appeal Deadline 3 year Statute of Limitations for amending returns
April RP Appeal Deadline 1-Apr
West Virginia
July RP Value Notices Issued July
Jan TPP Value Notices Issued 15-Jan
Feb RP Appeal Deadline Feb
TPP Appeal Deadline 30 days from receipt
Wisconsin
May RP Appeal Deadline May-Oct After an informal review by the local assessor, review may be sought with the board of review, which meets for 30 days beginning on the 2nd Monday of May (3d Monday of May in Milwaukee and Madison). Written or oral notice to the clerk is required at least 48 hours prior to the scheduled meeting. Written complaints to the Department of Revenue must be filed either within 20 days after receipt of the board's determination notice or within 30 days of the date specified on the affidavit if no notice is received. Appeals to the state tax commission must be filed within 60 days of the determination.
Wyoming
April TPP Value Notices Issued Apr Usually the 4th Monday
April RP Value Notices Issued Apr Usually the 4th Monday
TPP Appeal Deadline Within 30 days after the postmark date of the assessment
RP Appeal Deadline Within 30 days after the postmark date of the assessment

 
 
 
 
 
 
 
 
 
   
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