While Paradigm is proud to offer this free resource to the public and do our best to make it as accurate as possible, we urge taxpayers to double-check your local deadlines as notice/appeal dates are often very nuanced and taxing jurisdictions may make changes at any given time.
| 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 |
| Alaska | ||||
|---|---|---|---|---|
| Month | Type | Event | Date | Details |
| 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 | |
| BPP | Appeal Deadline | Jun | 30 days after property tax statement mailed for all properties; state oil and gas tax assessments is 20 days | |
| 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 |
| 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. |
| 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 | |
| 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 |
| 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. |
| 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 | |
| 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. | ||
| 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 | ||
| 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 |
| 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 |
| 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 |
| 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 | |
| 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 |