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REAL ESTATE
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PERSONAL PROPERTY
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Assessment Date
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January 1
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January 1
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Listing Period
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January 1 - March 1
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January 1 - May 15
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First Recap to Office of
Property Valuation
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First Monday in April
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Public Inspection of Tax
Roll/PVA Conferences
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13 Days Beginning First
Monday in May (6 days per week, including Saturday)
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Final Recap to Office of
Property Valuation
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No Later Than 6 Work Days
After the Close of Inspection
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Property Valuation
Certification
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Upon Completion of Action by
Department of Revenue
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Upon Completion of Action by
Department of Revenue
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Board of Assessment Appeals
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5 Days Beginning 25 to 35
Days After Inspection
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Tax Bills Delivered to
Sheriff
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By September 15
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By September 15
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Pay With Discount
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By November 1
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By November 1
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Pay Without Discount
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November 2 - December 31
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November 2 - December 31
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Tax Bills Delinquent
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January 1
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January 1
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Pay With 5 Percent Penalty
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January 1 - January 31
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January 1 - January 31
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Pay With 10 Percent Penalty
and 10 percent Sheriff's add-on fee.
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After January 31
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After January 31
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Transfer of Delinquent Tax
Bills from the Sheriff to the County Clerk
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April 15 – Sheriff collects
tax through the close of business.
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April 15 – Sheriff collects
tax through the close of business.
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County Clerk's Sale of
Certificates of Delinquency
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July 14 through August 28
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Sheriff's Settlement
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By September 1
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