Assessments and Taxes

Calendar

The tax year is a fiscal year that runs from July 1 through June 30. The following are some key days to remember.

January 1 - Valuation Date:
Real property price level for the assessment cycle is frozen as of this date.

January 1 though March 1 - Exemption Filing Period:
This is the period during which exemption applications can be filed for the coming tax year. No exemptions can be accepted after March 1, and all approved exemptions filed during this period begin on the following July 1.

March 1 - Taxable Status Date:
The ownership and actual physical condition of the real property as of this date are assessed (valued) for the July 1 final tax roll.

May 1 - Tentative Tax Roll:
The assessor completes, certifies, and files a tax roll containing assessed values for each property in the assessing unit.

Fourth Tuesday in May - Grievance Day:
The Board of Assessment Review meets to hear assessment complaints. Last day property owners may file a formal complaint seeking reduction in their tentative assessments.

July 1 - Final Tax Roll:
The assessor signs and files a roll that contains the final assessments, (tentative tax roll assessments plus all changes made by the Board of Assessment Review). No assessments can be changed for any reason after this roll is filed, except those changed by court order as a result of formal legal challenges.