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ArrowIMPORTANT DATES


Important Dates
January 1 Date real property is subject to taxation and valuation for assessment purposes.

Also first day to apply for Open Space assessment for following year assessment.
February 15 Property taxes can be paid on and after this date, based on assessments from previous year.
March 1 Most taxing district boundaries must be established to permit levy for collection following year.
March 31 Applications for exemption from property taxes must be received by the Dept. of Revenue.
April 30 Personal property report from property taxes must be received by the Dept. of Revenue.
May 1 Open Space (farm and ag.) application deemed approved unless Assessor notifies otherwise.
May 31 County Assessor to have completed listing and placing of valuation on all property.
June 1 Penalty of 3 percent will be assessed on the amount of current year's taxes delinquent on June 1.
July 1 Last official date to file appeal to the Board of Equalization.
July 15 County Boards of equalization meet in open session.
August 31 County Assessor's shall be informed by Department of Revenue of properties determined to be exempt from property taxes.
September 1 Department of Revenue shall annually determine the indicated ratio for each county.
September 15 Assessors certificate of assessed value to taxing districts.
October 6 Boards of County Commissioners begin hearings on county budgets.
October 31 Last day for payment of second half of taxes.
November 30 Last day for Boards of County Commissioners to certify to County Assessors amount of taxes levied upon property in County for County purposes.

Also, governing body of each taxing district authorized to levy taxes directly shall certify to County Assessor amount of taxes levied for district puposes.
December 1 An additional penalty of 8 percent shall be assessed on current year's taxes delinquint on Dec. 1.