Scroll or Select Your State Below

Alabama
Month Type Event Date Details
Jan BPP Appeal Deadline Jan-Dec Varies, 30 days after value notice
Apr RP Appeal Deadline Apr-Jul Varies, 30 days after value notice
Arizona
Month Type Event Date Details
Mar RP Value Notices Issued 1-Mar Between 1/1 and 3/1
Mar RP Appeal Deadline 28-Mar 60 days from postmark, on valuation notice
Apr BPP Filing Deadline 1-Apr
Jul BPP Value Notices Issued Jul-Aug Assessor must issue the valuation no later than August 30.
Jul BPP Appeal Deadline Jul-Sep 30 days from postmark on valuation notice.
Dec RP Appeal Deadline 15-Dec Direct appeal to tax court deadline.
Arkansas
Month Type Event Date Details
Jan RP Assessment Date 1-Jan
Jan BPP Assessment Date 1-Jan For new personal property, can assess up until May
Mar RP Tax Bills Mar Issued sometime in March
Mar BPP Tax Bills 1-Mar
May BPP Return Due Date 31-May
Jun BPP Appeal Deadline 30-Jun Can be 30 days after Values are issued
Jul RP Value Notices Jul Typically issued by the end of the 2nd week in July
Aug RP Appeal Deadline 20-Aug 3rd Monday in August
Oct RP Tax Bills Due 10-Oct By October 10th the following year
Oct BPP Tax Bills Due 10-Oct
California
Month Type Event Date Details
Sep or Nov RP/BPP Appeal Deadline 15-Sep or 30-Nov Between July 2 and September 15 if the County Assessor provides a notice of assessed value by August 1; otherwise the deadline is November 30. Depending on the jurisdiction, appeals of escape and supplemental assessments must be filed within 60 days of either the notice date or the issuance date on the tax bill. Many California counties charge appeal filing fees that must be paid at the time of filing; these fees can range from $30 to $65 (or more) per application.

A list of filing dates by County in California is released annually by the Board of Equalization.

May BPP Filing Deadline 7-May Printed request for filing Form 571-L by April 1; late filing penalty does not apply until after May 7.
Colorado
Month Type Event Date Details
Apr BPP Filing Deadline 15-Apr
May RP Value Notices Issued 1-May
May BPP Value Notices Issued May-Jun
Jun RP Appeal Deadline 1-Jun
Jun BPP Appeal Deadline 30-Jun
Dec RP/BPP Abatement Deadline 31-Dec Abatement petitions may be filed within two years of the date the taxes were due, provided that: the property valuation has not been previously protested, and the person or entity filing for abatement was the owner of record for the year(s) being abated.
Connecticut
Month Type Event Date Details
Jan RP Value Notices Issued Oct-Jan Assessment increase notices (Notice of Change) mailed by Feb 1
Jan BPP Value Notices Issued Jan Assessment increase notices (Notice of Change) mailed by Feb 1
Feb RP Appeal Deadline 20-Feb Appeals must be filed by February 20, for the March hearing or by March 20 if the Assessor or the Board of Assessors has received an extension.
Nov BPP Renditions Due 1-Nov Inventory Exempt; 25% late file penalty
Delaware
Month Type Event Date Details
Jan RP Value Notices 1-Jan Assessment increase notices (Notice of Change) mailed by Jan 1
Mar RP Appeal Deadline 15-Mar Appeals of quarterly supplemental assessments may be made within 30 days from the date the notice is sent.

Kent County – Jan 31
New Castle Count – Mar 15
Sussex County – Mar 1

Florida
Month Type Event Date Details
Apr BPP Filing Deadline 1-Apr Compliance Filing Deadline
Apr RP/BPP Tax Bills Delinquent 1-Apr Tax Bills are delinquent April 1 of the following assessment year; Minimum payment of 75% of ad-valorem and 100% of non ad-valorem taxes required prior to delinquency of tax bill of valuation appeals dismissed.
Aug RP Value Notices Issued Aug Varies by Jurisdiction
Aug BPP Value Notices Issued Aug
Sep RP/BPP Appeal Deadline Sep 25 days from date of TRIM Notices (released in August)
Nov RP/BPP Tax Bills Issued 1-Nov Issuance of Tax Bills for RE and BPP
Georgia
Month Type Event Date Details
Apr RP Value Notices Issued Apr-Jun Varies by Jurisdiction
Jun RP Appeal Deadline 15-Jun – 15-Aug 45 days from the date of notice. Notices are issued randomly by the various counties and some of the larger counties issue notices in multiple batches.
BPP Value Notices Issued Varies
BPP Appeal Deadline 45 days from date of Value Notice
Hawaii
Month Type Event Date Details
Mar RP Value Notices Issued 15-Mar
Apr RP Appeal Deadline 9-Apr An appeal to a county board of review must be filed no later than the April 9 preceding the tax year
Idaho
Month Type Event Date Details
Mar BPP Appeal Deadline 15-Mar
Jun RP Value Notices Issued Jun On or before the 1st Monday of June
Jun RP Appeal Deadline Jun 30 days after value notices issued
Illinois
Month Type Event Date Details
Aug-Dec RP Appeal Deadline Appeals of a decision by a local board of review in a county with a population of 150,000 or less must be filed by the later of August 10 or 30 days after the date of publication of the assessment changes. Appeals of a decision by a local board in a county with a population of 150,000, but less than 3 million, must be filed by the later of September 10 or 30 days after the date of publication of assessment changes. Appeals of a decision by a local board in a county with a population of 3 million or more must be filed within 20 days after the date of publication of time and date for filing assessment complaints. Appeals of a local board’s decision may be appealed to the state property tax appeal board within 30 days of the notice of the board’s written decision.
Illinois, Cook County
Month Type Event Date Details
Jan RP Value Notices Jan-Nov Value notices released
Feb RP Appeal Deadline Feb-Dec Rolling appeal deadlines
Indiana
Month Type Event Date Details
RP Value Notices Issued Varies by county, no set schedule
BPP Value Notices Issued No value notice sent. BPP is self assessed by the taxpayer who is required to file a return by 5/15. There is only notice sent if the assessor disagrees with some aspect of the return such as the denial of an obsolescence claim.
RP Appeal Deadline 45 days from the date the value notice is mailed.
BPP Appeal Deadline 45 days from the date the assessor sends a notice to the taxpayer of a change in value.
Iowa
Month Type Event Date Details
Apr RP Value Notices Issued Apr 1-15
May RP Appeal Deadline 30-Apr Written protests must be filed between April 16 and May 5.
Kansas
Month Type Event Date Details
Feb RP Value Notices Issued Feb-Mar
Mar RP Appeal Deadline 31-Mar Informal Appeal
May BPP Value Notices Issued 1-May
May BPP Appeal Deadline 15-May
Dec RP Appeal Deadline 20-Dec Payment Under Protest Option
Kentucky
Month Type Event Date Details
Apr RP Value Notices Issued Apr
May RP Appeal Deadline May Third Monday in May for Jefferson County, First Monday in May for all other Counties
May BPP Return Due Date 15-May
Louisiana
Month Type Event Date Details
Aug RP Value Notices Issued Aug-Sep
Aug RP Appeal Deadline Aug 1–Sep 15 Depending on the open book period for each Parish
Maine
Month Type Event Date Details
Jul RP Value Notices Issued Jul-Aug
Dec RP Appeal Deadline Dec-Feb 185 days after date of commitment
Maryland
Month Type Event Date Details
Dec RP Value Notices 28-Dec New Triennial cycle assessment
Dec RP Appeal Deadline 1- Jan Out of cycle properties
Apr BPP Compliance Date 15-Apr With 60 day extension available
Feb RP Appeal Deadline Feb In-cycle properties (reassessing Jan. 1) 45 days from assessment notice
Massachusetts
Month Type Event Date Details
Feb RP Appeal Deadline Feb-Dec Appeals to the local board of assessors must be filed within 30 days of receiving the first bill for semi-annual billing municipalities and the third bill quarterly billed municipalities. Based on the board’s decision, an appeal can be filed to the appellate tax board within three months of the board’s decision.
Michigan
Month Type Event Date Details
Feb RP/BPP Value Notices Issued Feb Date varies
Feb BPP Compliance Deadline 20-Feb Deadline for filing Affidavit of Owner of Eligible Personal Property Claiming Exemption from Collection of Taxes (for TCV of less than $80K). Must be postmarked by this date to be considered timely filed.
Feb BPP Compliance Deadline 20-Feb Deadline for filing eligible Manufacturing Personal Property Exemption Claim. Must be postmarked by this date to be considered timely filed.
Feb BPP Compliance Deadline 20-Feb Personal Property Statement due for non-manufacturing personal property. Must be received in Assessor’s office by this date to be considered timely filed.
May RP/BPP Appeal Deadline 31-May Valuation for Commercial and Industrial Real and Personal Property due directly to the Michigan Tax Tribunal. If the date falls on a weekend, the deadline is the next business day.
Jun RP/BPP Appeal Deadline 30-Jun Classification – Appeal March Board of Review Decision to Michigan State Tax Commission
Minnesota
Month Type Event Date Details
Apr RP Appeal Deadline 30-Apr The formal appeal deadline is April 30th of the year following the one in which the assessment was set. For example, the appeal deadline for the 2014 Pay 2015 assessment is April 30, 2015.
Mississippi
Month Type Event Date Details
Aug RP Appeal Deadline 3-Aug First Monday in August; Postmark does not suffice as proof of filing
Jul BPP Value Notices Issued 1-Jul Tax Roll published July 1
Aug BPP Appeal Deadline Aug Typically early August – before the Annual August Meeting
Missouri
Month Type Event Date Details
May BPP Value Notices Issued 1-May Only if value is different from what was declared.
Jun RP Value Notices Issued 1-Jun Approximately; In odd-numbered year, the assessor mails impact statements with notice of projected tax liability.
Jun RP Appeal Deadline 10-Jun Before 3rd Monday in June, First Class Counties have option to set appeal deadline at this date.
Jul RP Appeal Deadline Jul On or before 2nd Monday in July, All Counties appeal deadline.* (*First Class Counties have option to set deadline before 3rd Monday in June)
Montana
Month Type Event Date Details
Mar BPP Filing Deadline 1-Mar Deadline to file BPP Returns
Jun RP/BPP Value Notices Issued MT reassess every odd year
Jun RP/BPP Appeal Deadline The later of the 1st Monday in June or 30 days after receiving either 1) a notice of classification and appraisal or 2) a determination after the assessment review procedure
Nebraska
Month Type Event Date Details
May RP Value Notices Issued 1-Jun
Jun RP Appeal Deadline 30-Jun On or before June 30, 15 days after notices are mailed
Nevada
Month Type Event Date Details
Jul BPP Filing Deadline 31-Jul
Dec RP Value Notices Issued 15-Dec
BPP Value Notices Issued Fall
Jan RP Appeal Deadline 15-Jan of the following year
Jan BPP Appeal Deadline 15-Jan
New Hampshire
Month Type Event Date Details
Mar RP Appeal Deadline 1-Mar Abatement applications must be filed to the local assessors by March 1. Assessors level appeal to New Hampshire Superior Court in that county or the State Board of Tax and Land Appeals must be filed by September 1.
New Jersey
Month Type Event Date Details
Apr RP Appeal Deadline 1-Apr Petitions must be filed with county board of taxation by the later of April 1 or 45 days from the date the taxing district completes the bulk mailing of the notification of assessment.
May RP Appeal Deadline 1-May For any jurisdiction that undergoes a complete revaluation or reassessment
New Mexico
Month Type Event Date Details
Feb BPP Filing Deadline End of Feb
Apr RP Value Notices Issued Feb-Apr Varies by County; Generally in April
BPP Value Notices Issued Spring
May RP Appeal Deadline 30-Apr 30 days from value notice date
BPP Appeal Deadline 30 days from value notice date
New York
Month Type Event Date Details
May RP Appeal Deadline May A complaint may be filed any time before the time fixed for review by the local board of assessment review, which is generally the third or fourth Tuesday in May.
New York, New York City
Month Type Event Date Details
Jan RP Assessment Date 5-Jan
Jan RP Tentative Assessment Roll Published 15-Jan
Mar RP Appeal Deadline 1-Mar
May RP Final Assessment Roll Published 25-May
Jun RP Electronic RPIE Filings Due 1-Jun
Jul RP 1st Half Tax Bills Due 1-Jun
Oct RP Appeal Deadline 24-Oct Petitions of Protective Writs
Jan RP 2nd Half Tax Bills Due 1-Jan
New York, Buffalo (Erie County)
Month Type Event Date Details
Dec RP Appeal Deadline 31-Dec City of Buffalo deadline
New York, Rochester (Monroe County)
Month Type Event Date Details
Feb RP Appeal Deadline Mar City of Rochester deadline
New York, Nassau County
Month Type Event Date Details
Oct-Jan RP Village Appeal Deadline Nov-Feb Various Village Deadlines
Jan RP County Appeal Deadline Jan-Mar County deadline is March 1st
Jan RP City Appeal Deadline Jun City of Glen Cove is 3rd Tuesday in June (separate from County deadline)
New York, Oneida County
Month Type Event Date Details
Aug RP Appeal Deadline Aug City of Utica deadline
Jul RP Appeal Deadline Aug City of Rome deadline
New York, Syracuse (Onondaga County)
Month Type Event Date Details
Jan RP Appeal Deadline Jan City of Syracuse deadline
New York, Suffolk County
Month Type Event Date Details
Jan RP Village Appeal Deadline Feb-Nov Village deadlines in February, some in November, varies by village
Jan RP Town Appeal Deadline May Town deadlines are 3rd Tuesday in May
New York, Westchester County
Month Type Event Date Details
Jan RP Village Appeal Deadline Feb Village deadlines in February
Jan RP Town Appeal Deadline Jun Most town deadlines are 3rd Tuesday in June
Jan RP Appeal Deadline Jan City of White Plains deadline
Oct RP Appeal Deadline Nov City of Yonkers deadline
North Carolina
Month Type Event Date Details
Jan RP Value Notices Issued Jan-Jun Varies by Jurisdiction. Only mailed if the value changes.
Jan RP Appeal Deadline Jan-Jul 30 days from the date of notice. If no notice is mailed, an appeal can be filed up until the date the County Board of Equalization adjourns.
BPP Value Notices Issued Varies
BPP Appeal Deadline 30 days from the date on the tax bill
North Dakota
Month Type Event Date Details
Mar RP Value Notices Issued 1-Mar
Apr RP Appeal Deadline Apr Appeals of an assessment must be filed with the township board, normally by the first Monday in April, or with the city board, normally by the second Tuesday in April. Appeals of the local board must be filed with the county board of equalization during the county board’s meeting in the first 10 days in June. Appeals of the county board must be filed with the state board of equalization during the state board’s meeting on the second Tuesday in August.
Oregon
Month Type Event Date Details
Mar BPP Compliance Deadline 15-Mar There is not an opportunity to file a request for an extension beyond March 15. Returns filed after March 15 will be assessed a penalty.
Oct RP Value Notices Issued Oct 15-25
Dec BPP Appeal Deadline 31-Dec
Dec RP Appeal Deadline 31-Dec A value reduction petition must be filed after tax statements are mailed and before December 31.
Oklahoma
Month Type Event Date Details
Jan RP Assessment Date 1-Jan
Jan BPP Assessment Date 1-Jan
Mar BPP Tax Returns Due 15-Mar
Apr RP Value Notices Feb-Apr Issued by April starting in February
Apr BPP Appeal Deadline Apr-Jun Sometime from April to June, 20 days after the notices are issued. Rolling issuance of notices.
May RP Appeal Deadline 1-May May 1st or 20 days after notices are mailed. Rolling issuance of notices.
Nov BPP Tax Bills Issued 1-Nov
Nov RP Tax Bills Issued Nov-Dec
Dec RP Tax Bills Due 31-Dec December 31st for 1st half installment, March 31st of following year for 2nd half of installment
Dec BPP Tax Bills Due 31-Dec December 31st for 1st half installment, March 31st of following year for 2nd half of installment
Ohio
Month Type Event Date Details
Jan RP Value Notices Jan Assessment year is one year prior to current year
Mar RP Appeal Deadline 31-Mar
Pennsylvania
Month Type Event Date Details
Aug RP Appeal Deadline 1-Aug For most 3rd class counties
Sep RP Appeal Deadline 1-Sep For most counties
Pennsylvania, Philadelphia
Month Type Event Date Details
Oct RP Appeal Deadline 1-Oct 1st Monday of October
Pennsylvania, Pittsburgh
Month Type Event Date Details
Jan RP Value Notices Issued 15-Jan
Mar RP Appeal Deadline 31-Mar
Vermont
Month Type Event Date Details
May RP Appeal Deadline May-Jun Varies by jurisdiction
Utah
Month Type Event Date Details
Mar BPP Filing and Appeal Deadline 15-May or Mar Salt Lake County Filing Deadline is in March while all other Counties are May 15
Aug RP Value Notices Issued 1-Aug
BPP Value Notices Issued Determined at time of filing
Sep RP Appeal Deadline 15-Sep
Texas
Month Type Event Date Details
Jan RP/BPP Assessment Date 1-Jan
Mar-Apr RP Value Notices Issued 1-Apr End of March or first week of April
Apr BPP Rendition Deadline 1-Apr
Apr BPP Freeport Deadline 30-Apr Freeport Exemption Filing Deadline
May RP Appeal Deadline 15-May Or 30 days after notice is mailed
May BPP Value Notices Issued May-Jun
May BPP Appeal Deadline May-Jun 30 days after notices are issued
Jun BPP Protest Deadline 14-Jun BPP without rendition extensions
Jun BPP Protest Deadline 28-Jun BPP accounts with timely rendition extensions
Tennessee
Month Type Event Date Details
Mar BPP Value Notices Issued Mar-Apr Varies; Typically March – April
Apr RP Value Notices Issued Apr-May Varies
Jun RP Appeal Deadline Jun Varies, 45 days after notices issued
Jun BPP Appeal Deadline Jun Varies; Before County Board meeting the first Monday in June
South Dakota
Month Type Event Date Details
Mar RP Value Notices Issued 1-Feb
Mar RP Appeal Deadline 15-Mar Thursday before the 3rd Monday
South Carolina
Month Type Event Date Details
Jan RP Appeal Deadline 15-Jan 90 days from the date of notice. If no notice is mailed, an appeal can be filed any time before the first penalty date applies for the succeeding property tax year
BPP Value Notices Issued Varies
BPP Appeal Deadline 90 days from the Value Notice
Rhode Island
Month Type Event Date Details
Jul RP Value Notices Issued Jul
RP Appeal Deadline Appeals to local assessors must be made within 90 days of the first tax payment due date.
New Jersey
Month Type Event Date Details
Apr RP Appeal Deadline 1-Apr Petitions must be filed with county board of taxation by the later of April 1 or 45 days from the date the taxing district completes the bulk mailing of the notification of assessment.
May RP Appeal Deadline 1-May For any jurisdiction that undergoes a complete revaluation or reassessment
New Jersey
Month Type Event Date Details
Apr RP Appeal Deadline 1-Apr Petitions must be filed with county board of taxation by the later of April 1 or 45 days from the date the taxing district completes the bulk mailing of the notification of assessment.
May RP Appeal Deadline 1-May For any jurisdiction that undergoes a complete revaluation or reassessment
Vermont
Month Type Event Date Details
May RP Appeal Deadline May-Jun Varies by jurisdiction
Virginia
Month Type Event Date Details
RP Appeal Deadline Varies by jurisdiction
BPP Value Notices Issued Varies by jurisdiction
BPP Appeal Deadline Statute of limitations to amend returns is three years
Virginia, Alexandria City
Month Type Event Date Details
Feb RP Value Notices Issued Feb
Mar RP Appeal Deadline 15-Mar Administrative Appeal
Jun RP Appeal Deadline 6-Jun Board of Equalization
Virginia, Arlington County
Month Type Event Date Details
Jan RP Value Notices Issued Jan
Mar RP Appeal Deadline 1-Mar Administrative Appeal
Apr RP Appeal Deadline 15-Apr Board of Equalization
Virginia, Chesterfield County
Month Type Event Date Details
Jan RP Value Notices Issued Jan
Mar RP Appeal Deadline 15-Mar Administrative Appeal
Apr RP Appeal Deadline 15-Apr Board of Equalization
Virginia, City of Richmond
Month Type Event Date Details
Jan RP Value Notices Issued Jan
Jul RP Appeal Deadline 31-Jul Administrative Appeal
Aug RP Appeal Deadline 31-Aug Board of Equalization
Virginia, Fairfax City
Month Type Event Date Details
Feb RP Value Notices Issued Mar
Mar RP Appeal Deadline Apr Administrative Appeal; 30 days after value notices issued
May RP Appeal Deadline 1-Jun Board of Equalization; 30 days after Administrative
Virginia, Fairfax County
Month Type Event Date Details
Feb RP Value Notices Issued Feb-Mar
Apr RP Appeal Deadline 5-Apr Administrative Appeal
Jun RP Appeal Deadline 3-Jun Board of Equalization
Virginia, Henrico County
Month Type Event Date Details
Feb RP Value Notices Issued Feb
Apr RP Appeal Deadline 1-Apr Administrative Appeal
Apr RP Appeal Deadline Apr-Nov Board of Equalization; 7 days after Administrative Appeal decision
Virginia, Loudoun County
Month Type Event Date Details
Feb RP Value Notices Issued Feb
Mar RP Appeal Deadline 15-Mar Administrative Appeal
Jun RP Appeal Deadline 1-Jun Board of Equalization
Virginia, Newport News City
Month Type Event Date Details
Mar RP Value Notices Issued Mar
Apr RP Appeal Deadline Apr Administrative Appeal
Sep RP Appeal Deadline 1-Sep Board of Equalization
Virginia, Norfolk City
Month Type Event Date Details
May RP Appeal Deadline 9-May Administrative Appeal
May RP Appeal Deadline 31-May Board of Equalization
Virginia, Prince William County
Month Type Event Date Details
Mar RP Value Notices Issued Mar
July RP Appeal Deadline 1-Jul Administrative Appeal
Aug RP Appeal Deadline 1-Aug Board of Equalization
Virginia, Roanoke City
Month Type Event Date Details
Jan RP Value Notices Issued 1-Jan
Feb RP Appeal Deadline 1-Feb 30 days after notices are issued
Mar RP Appeal Deadline Mar – Apr Board of Equalization
Virginia, Roanoke County
Month Type Event Date Details
Jan RP Appeal Deadline 25-Jan Administrative Appeal; due by end of Jan
Feb RP Appeal Deadline Feb – Nov Board of Equalization
Virginia, Spotsylvania County
Month Type Event Date Details
Feb RP Value Notices Issued Feb. 1 Even years only
Feb RP Appeal Deadline Feb – Mar Administrative Appeal; 21 days after notices issued
Mar RP Appeal Deadline Mar – Apr Board of Equalization, even years only
Washington
Month Type Event Date Details
Jun RP/BPP Value Notices Issued Varies locally from May-Dec
Jul RP/BPP Appeal Deadline 1-Jul the later of 1) July 1 of the year of assessment 2) Within 30 days after the date an assessment or value change notice is mailed (in 31 of WA’s 39 counties) 3) Within 60 days after the date an assessment or value change notice is mailed (for the remaining 8 counties, which includes all the major metros)
Washington D.C.
Month Type Event Date Details
BPP Value Notices Issued Pay when submitting return
Mar RP Value Notices Issued 1-Mar
BPP Appeal Deadline 3 year Statute of Limitations for amending returns
Apr RP Appeal Deadline 1-Apr
West Virginia
Month Type Event Date Details
Jul RP Value Notices Issued Jul Varies by jurisdiction, generally after February. Notices are only mailed if a change occurs
Jan BPP Value Notices Issued 15-Jan
Feb RP Appeal Deadline Feb 30 days from notice date
Feb BPP Appeal Deadline Feb 30 days from receipt
Wisconsin
Month Type Event Date Details
May RP Appeal Deadline May-Oct After an informal review by the local assessor, review may be sought with the board of review, which meets for 30 days beginning on the 2nd Monday of May (3rd Monday of May in Milwaukee and Madison). Written or oral notice to the clerk is required at least 48 hours prior to the scheduled meeting. Written complaints to the Department of Revenue must be filed either within 20 days after receipt of the board’s determination notice or within 30 days of the date specified on the affidavit if no notice is received. Appeals to thestate tax commission must be filed within 60 days of the determination.
Wyoming
Month Type Event Date Details
Apr BPP Value Notices Issued Apr Usually the 4th Monday
May RP Value Notices Issued Mar-Apr Issued mid-March through the end of April
May BPP Appeal Deadline Within 30 days after the postmark date of the assessment
Jun RP Appeal Deadline Apr-May Varies by County – 30 Days after the mailing date