| January 1 |
The assessment date. Property is valued on the basis of its status as of this date. Partially completed buildings will be valued on the percentage of completion as of this date. |
| January 1 or as soon as possible thereafter. |
Tax bills are mailed. No later than January 10, the assessor delivers the tax warrant to the treasurer. |
| January 1 or as soon as possible thereafter. |
Personal property declarations are mailed to business owners. |
| April 15 |
Taxpayers who own taxable personal property must file a personal property declaration by this date. Personal property can be defined as taxable business equipment such as desks, tables, chairs, computers, etc. |
| May 1 |
The assessor mails a Notice of Valuation annually to real property owners along with an appeal form. Real property is defined as land and buildings. |
| May 2 to June 1 |
Real Property Appeal Period. You have the right to file an appeal at this time. Hearings are concluded by June 1. The assessor must send the property owner a decision by the last working day in June. |
| June 15 |
The assessor mails a Notice of Valuation with an appeal form to taxable personal property owners. |
| June 15 to July 5 |
Personal Property (business equipment) Appeal Period. You have the right to file an appeal at this time. Hearings are concluded by July 5. The assessor must mail the property owner a decision by July 10. |
| July |
You may appeal the assessor's decision to the County Board of Equalization (county commissioners) by July 15 for real property (land and buildings) or July 20 for personal property (business equipment). If you disagree with the CBOE's decision, further appeals may be filed with the Board of Assessment Appeals, district court, or binding arbitration. |
| August 25 |
The assessor certifies the current total actual and assessed values to each taxing entity in the county. Additionally, the assessor files the abstract of assessment for the county with the Property Tax Administrator. |
| December 10 |
The assessor recertifies values to taxing entities. |
| December 15 |
The taxing entities file the Certification of Levies Report with the Board of County Commissioners. |
| December 22 |
The Board of County Commissioners levy taxes. |
