What is the annual tax cycle?

Tax Cycle Dates

DateItem
January 1Tax lien date Values are appraised as of January 1 each year.
April 15Agricultural classification applications are due.
April 15Homeowner's exemption applications are due.Property tax reduction (circuit breaker) applications are due.
Mid to late MayAssessment Notices must be mailed by the first Monday in June.
Third Monday in MayPreliminary budgets are due for the next fiscal year (beginning October 1).
June 20The second half of the prior year's tax payment is due.
Fourth Monday of JuneDeadline for the Board of Equalization appeals
End of JuneThe County Auditor sends value estimates to the taxing districts.
Second Monday of JulyThe Board of Equalization closes -- the Assessment Roll is forwarded to the County Auditor.
First Week of SeptemberThe State Tax Commission sends the Operating Property values to the County Auditor.
Second Monday in SeptemberThe County Auditor receives the budget requests.
Third Monday in SeptemberThe County Auditor sets the tax levy rates.
Third Week of OctoberThe Subsequent Roll Assessment Notices are mailed.
Fourth Monday in OctoberThe State Tax Commission reviews and approves the tax levy rates.
November 1The County Auditor computes individual property tax charges and sends them to the Treasurer for billing.
Fourth Monday in NovemberThe County Treasurer mails the tax bills.
December 20The first half of the property tax payments are due (full payment may be made at this time).
December 31Timber classification applications and timber management plans are due.

Show All Answers

1. What is an occupancy tax?
2. How are the taxes on my property determined?
3. What is the annual tax cycle?
4. How does the Assessor determine the value on my property?
5. Why do property values change?
6. How do I contact the taxing districts listed on my assessment notice?
7. How do I find out the name of a property owner and other details about the property?
8. Can I see a map of my property? May I purchase a copy?
9. What do the categories or group code numbers shown on the assessment notice mean?
10. How do I change the name of the owner(s) on my property?
11. How do I correct the acreage on my property?
12. How do I correct or change the boundaries of my property, such as a lot line adjustment?
13. How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?
14. How do I change the location of my manufactured home? How do I change ownership on my manufactured home?
15. How many taxing districts are there?