Assessments and Taxes
The tax year is a fiscal year that runs from July 1 through June 30.
The following are some key days to remember.
January 1 - Valuation Date:
Real property price level for the assessment cycle is frozen as of this
January 1 though March 1 - Exemption Filing Period:
This is the period during which exemption applications can be filed for
the coming tax year. No exemptions can be accepted after March 1, and
all approved exemptions filed during this period begin on the following
March 1 - Taxable Status Date:
The ownership and actual physical condition of the real property as of
this date are assessed (valued) for the July 1 final tax roll.
May 1 - Tentative Tax Roll:
The assessor completes, certifies, and files a tax roll containing
assessed values for each property in the assessing unit.
Fourth Tuesday in May - Grievance Day:
The Board of Assessment Review meets to hear assessment complaints. Last
day property owners may file a formal complaint seeking reduction in
their tentative assessments.
July 1 - Final Tax Roll:
The assessor signs and files a roll that contains the final assessments,
(tentative tax roll assessments plus all changes made by the Board of
Assessment Review). No assessments can be changed for any reason after
this roll is filed, except those changed by court order as a result of
formal legal challenges.