What is the annual tax cycle?
January 1Tax lien date Values are appraised as of January 1 each year.March 15Agricultural classification applications are due.April 15 Homeowner’s exemption applications are due.Property tax reduction (circuit breaker) applications are due.Mid to late MayAssessment Notices must be mailed by the first Monday in June.Third Monday in MayPreliminary budgets are due for the next fiscal year (beginning October 1).June 20The second half of the prior year’s tax payment is due.Fourth Monday of JuneDeadline for the Board of Equalization appealsEnd of June The County Auditor sends value estimates to the taxing districts.Second Monday of JulyThe Board of Equalization closes — the Assessment Roll is forwarded to the County Auditor.First Week of September The State Tax Commission sends the Operating Property values to the County Auditor.Second Monday in SeptemberThe County Auditor receives the budget requests.Third Monday in SeptemberThe County Auditor sets the tax levy rates.The Occupancy Assessm
