ArrowIMPORTANT DATES


Important Dates
January 1Date real property is subject to taxation and valuation for assessment purposes.

Also first day to apply for Open Space assessment for following year assessment.
February 15Property taxes can be paid on and after this date, based on assessments from previous year.
March 1Most taxing district boundaries must be established to permit levy for collection following year.
March 31Applications for exemption from property taxes must be received by the Dept. of Revenue.
April 30Personal property report from property taxes must be received by the Dept. of Revenue.
May 1Open Space (farm and ag.) application deemed approved unless Assessor notifies otherwise.
May 31County Assessor to have completed listing and placing of valuation on all property.
June 1Penalty of 3 percent will be assessed on the amount of current year's taxes delinquent on June 1.
July 1Last official date to file appeal to the Board of Equalization.
July 15County Boards of equalization meet in open session.
August 31County Assessor's shall be informed by Department of Revenue of properties determined to be exempt from property taxes.
September 1Department of Revenue shall annually determine the indicated ratio for each county.
September 15Assessors certificate of assessed value to taxing districts.
October 6Boards of County Commissioners begin hearings on county budgets.
October 31Last day for payment of second half of taxes.
November 30Last day for Boards of County Commissioners to certify to County Assessors amount of taxes levied upon property in County for County purposes.

Also, governing body of each taxing district authorized to levy taxes directly shall certify to County Assessor amount of taxes levied for district purposes.
December 1An additional penalty of 8 percent shall be assessed on current year's taxes delinquent on Dec. 1.