January 1
| Lien Date - date for valuation, date taxes attach to property as a lien; applies as of 12:01 a.m.
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January
| Delinquent notices are mailed out for any unpaid first installment secured property taxes
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February 1
| Second installment secured property taxes due (delinquent 4/10)
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March 1
| Exempt entities; first day to file affidavit and claim for exemption (delinquent 5 p.m. on March 15)
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March 15
| Exempt entities; affidavits and claim forms due
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April 10
| Second installment secured property taxes delinquent. A 10% penalty plus $10.00 cost is added as of 5:00 p.m. (*)
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May
| Delinquent notices are mailed out for any unpaid, regular secured property taxes
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June 30
| End of fiscal year
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July 1
| Beginning of fiscal year
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July 1
| Delinquent secured and supplemental taxes are transferred to delinquent tax roll and additional penalties add at 1 1/2% per month on any unpaid tax amounts, plus $15.00 redemption fee
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July 1
| Assessor completes local roll and delivers to Auditor
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July 2 - Sept 15
| Assessment Appeals filing period for regular-period assessments; Most other assessments must be appealed 60 days after notice
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Sept 15
| Last day to file assessment appeals
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October
| Original secured property tax bills are mailed out
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Nov 1
| First installment secured property taxes due (delinquent 12/10)
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Dec 10
| First installment secured property taxes delinquent. A 10% penalty is added as of 5:00 p.m. (*)
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