All taxable property is listed, appraised, and valued for the 2017 Assessment Roll based on its status as of this date. Property valuations are based on cost, market and income data collected between January 1, 2015 and June 30, 2016. For residential property only the market approach to value can be considered.
By January 10
2016 tax warrant (listing property owners, assessments, and taxes due) is delivered to the Treasurer with the authority to collect taxes.
By February 28
First half of 2016 taxes must be received (if paid in installments).
By April 15
All personal property (equipment and furnishings) must be listed on a 2017 Declaration Schedule and returned to the Assessor to avoid penalties.
By April 30 Full amount of 2016 taxes must be received.
By May 1
Taxpayer is notified of real estate valuations for 2017.
May 1 – June 1
Assessor hears appeals to real estate valuations. By June 15
Taxpayer is notified of personal property valuations for 2017.
By June 15
Second half of 2016 taxes must be received (if paid in installments).
June 15– June 30
Assessor hears appeals to personal property valuations.
By August 25
Valuations are certified to each of the taxing entities in the county. November
Real estate tax lien sale of property on which 2015 taxes have not been paid.
By December 10
Valuations are re-certified to each of the taxing entities.