January 1 - All property is valued as it existed on January 1.
January 1 - New Greenbelt applications for assessment and taxation are due. However, applications will be accepted until May 1. January 1 to May 31 - Statements of personal property are mailed. May 22 - The Assessor completes the assessment roll and certifies assessed values to the Auditor. May/June - During May or June, the Auditor conducts the tax sale of properties where the taxes are more than five years delinquent. Public notice of the tax sale is published in a newspaper of general circulation once each week for four consecutive weeks immediately preceeding the sale. Notice is also provided by certified and first class mail to the recorded owner, the occupant, and all other interests of record. Properties may be redeemed on behalf of the recorded owner at any time prior to the tax sale. July/August - Real property Valuation Notices are mailed. By this date the Auditor must prepare and mail the Valuation Notices and tax changes to all real property owners. Scheduled budget hearings for fiscal year taxing entities (cities and school districts) are disclosed in the Valuation Notice. August / September - Board of Equalization for real property runs for 45 days from the original date of mailing of Valuation Notices. October - Real property tax notices are mailed by Nov 1. Scheduled budget hearings for calendar year taxing entities (the county, water, sewer, and other service districts) are disclosed in the Tax Notice. November - Treasurer receives and posts payments of real property taxes. November 30 - Last day to pay current year real property taxes without any penalty. December 1 - Real property taxes become delinquent.
Important Dates |