Below you will find a list of relevant Texas deadlines as well as forms pertaining to homestead exemptions, change of names and addresses, and appointment of agent form.
Important Deadlines
Texas Tax Calendar
Important Dates to Remember
| January 1 | Date determining current year taxable value and exemption status. |
| January 31 | Last day for mailing or paying prior year tax bills. Deadline to file prior year's 25.25(d) or 25.25(h) corrections. Prior Tax Year's taxes must be paid or the 25.25 is not valid. |
| March 31 | Most Notices of Value for Real Estate Accounts have been sent to property owners. |
| April 15 | Deadline for filing Business Personal Property renditions. |
| April 30 | Deadline for filing Exemptions (Agriculture, Freeport Exemptions, etc.) |
| May 15 | Deadline for filing property tax appeals. (Or 30 days after delivery of Notice of Appraised Value). |
| June - September | Period when majority of appeal hearings are conducted. |
| October | Majority of tax offices mail tax bills that must be paid by January 31 of the following year. |
| January 31 (of the following year) | Last day for mailing or paying prior year's tax bills.
Deadline to file prior year's 25.25(d) or 25.25(h) corrections. Prior Tax Year's taxes must be paid or the 25.25 is not valid. |
Forms
Property Tax Calendar
Property Taxes
(State Specific)
AK
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| BPP | Value Notices Issued | | Varies by Borough |
| RP | Value Notices Issued | Jan-Mar | Varies by Borough |
| RP | Appeal Deadline | Jan-Apr | 30 days after property tax statement mailed for all properties; state oil and gas tax assessments is 20 days |
| RP | Appeal Deadline | Jun | 30 days after property tax statement mailed for all properties; state oil and gas tax assessments is 20 days |
AL
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Jan | BPP | Appeal Deadline | Jan - Dec | Varies, 30 days after value notice |
| Apr | RP | Appeal Deadline | Apr-Jul | Varies, 30 days after value notice |
AR
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | BPP:For new personal property, can assess up until May |
| Mar | RP/BPP | Tax Bills | 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 |
AZ
| 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 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 |
CA
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Apr | BPP | Return Due Date | 1-Apr | Allowed to file without penalty until May 7 |
| July-Nov | RP/BPP | Tax Bills Issued | | |
| Sep/Nov | RP/BPP | Appeal Deadline | 15-Sep/30-Nov | Sep 15 or Nov 30, varis by Jurisdiction |
CO
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Apr | BPP | Return Due Date | 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 | |
CT
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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/BPP | 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 | Returns Due | 1-Nov | Inventory Exempt; 25% late file penalty |
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DC
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Mar | RP | Value Notices Issued | 1-Mar | |
| BPP | Appeal Deadline | | 3 year Statute of Limitations for amending returns |
| Apr | RP | Appeal Deadline | 1-Apr | |
| Jul | BPP | Returns Due/Value Notices Issued | 31-Jul | Pay when submitting return |
DE
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 County - May 15; Sussex County - Mar 1 |
FL
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Apr | BPP | Return Due Date | 1-Apr | |
| Aug | RP | Value Notices Issued | Aug | Varies by Jurisdiction |
| Aug | BPP | Value Notices Issued | Aug | Varies by Jurisdiction |
| Sep | RP | Appeal Deadline | Sep | 25 Days from date of issued notices |
| Sep | BPP | Appeal Deadline | Sep | 25 Days from date of issued notices |
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GA
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
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HI
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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. |
IA
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
ID
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
IN
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 obsolence 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. |
KS
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
KY
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 | |
LA
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Aug | RP | Value Notices Issued | Aug-Sep | |
| Aug | RP | Appeal Deadline | Aug 1-Sep 15 | Depending on the open book period for each Parish |
MA
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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. |
| Mar | BPP | Returns Due | 1-Mar | |
ME
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Jul | RP | Value Notices Issued | Jul-Aug | |
| Dec | RP | Appeal Deadline | Dec-Feb | 185 days after date of commitment |
MI
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Feb | RP | Value Notices Issued | Feb-Mar | Date varies |
| Feb | BPP | Return Deadline | 10-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 received in assessor's office by this date to be considered timely filed. |
| Feb | BPP | Compliance Deadline | 20-Feb | Personal Property Statement Due. Must be received in assessor's office by this date to be considered timely filed. |
| Feb | BPP | Value Notices Issued | Feb-Mar | Notices issued February/March |
| 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 Michican State Tax Commission |
MN
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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. |
MO
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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) |
MS
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
MT
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Jun | RP/BPP | Value Notices Issued | | MT reassess every 2 years, the next evaluation will be in 2019. The value notices are issued in 2017. |
| 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 of 2) a determination after the assessment review procedure |
ND
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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. |
NE
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| May | RP | Value Notices Issued | 1-Jun | |
| Jun | RP | Appeal Deadline | 30-Jun | On or before June 30, 15 days after notices are mailed |
NH
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 of Board of Tax and Land Appeals must be filed by September 1. |
NJ
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
NM
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Feb | BPP | Filing Date | 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 |
NV
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 | |
OH
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Jan | RP | Values Notices | Jan | Assessment year is one year prior to current year |
| Mar | RP | Appeal Deadline | 31-Mar | |
OK
| Month | Type | Event | Date | Details |
| Jan | RP/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 |
OR
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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. |
RI
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Jul | RP | Value Notices Issued | Jul | |
| RP/BPP | Appeal Deadline | | Appeals to local assessors must be made within 90 days of the first tax payment due date. |
SC
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
SD
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Mar | RP | Value Notices Issued | 1-Feb | |
| Mar | RP | Appeal Deadline | 15-Mar | Thursday before the 3rd Monday |
TN
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
TX
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| Apr | BPP | Rendition Deadline | 1-Apr | 30 day extenstion can be filed |
| May | RP | Value Notices Issued | 15-Apr | No later than May 1st |
| May | RP | Appeal Deadline | 15-May | Or 30 days after notice is mailed |
| BPP | Value Notices Issued | May-Aug | |
| BPP | Appeal Deadline | May-Aug | 30 days after notices are issued |
UT
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| May | BPP | Filing Deadline | 15-May | |
| Aug | RP | Value Notices Issued | 1-Aug | |
| BPP | Value Notices Issued | | Determined at time of filing |
| Sep | RP | Appeal Deadline | 15-Sep | |
| BPP | Appeal Deadline | | File an amended return (Salt Lake County - pay taxes at the time of filing; All other counties, the appeal deadline is 30 days from tax notice) |
VT
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| May | RP | Appeal Deadline | May-Jun | Varies by jurisdiction |
WV
| 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 |
WY
| Month | Type | Event | Date | Details |
| Jan | RP/BPP | Assessment Date | 1-Jan | |
| 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 |
