Property Tax Calendar
All events occur on or before the dates listed unless otherwise specified.
| Prior to January 1 | All taxing entities inform the Tax commission of boundary changes. 10-1-116, 17A-1-102 |
| January 1 | Applications for assessment under Greenbelt must be filed with Assessor’s Office. 59-2-508 |
| January 1 | Personal property affidavits should be mailed to property owners. 59-2-306 |
| January 1 | LIEN DATE All property appraised based upon situs and status as of this date. 59-2-104, 59-2-1302 |
| Prior to May 1 | Greenbelt applications due with payment of late filing fee. 59-2-508 |
| March 1 | Annual affidavits of use filed with the county board of equalization with regard to certain exempt property. Applications for exemptions based on use for religious, charitable, or educational purposes filed with county. 59-2-1101 |
| March 31 | County Auditor reports value, tax increment requested, tax increment paid, etc., to redevelopment agency and other taxing entities/agencies impacted. 17A-2-1218 |
| April 1 | County notifies previously exempt property owners who failed to file annual affidavit of board’s intent to revoke the exemption.59-2-1102 |
| May 22 | County Assessor completes the assessment roll and delivers it to County Auditor with required affidavit.59-2-311, 59-2-303 |
| June 8 | County Auditor provides certified tax rates, forms, instructions, and valuation information to each taxing entity.59-2-924 |
| June 22 | County Auditor mails Notice of Valuation and Tax Changes to all property owners.59-2-919 Within 45 days of mailing notice: Applications for appeal of locally assessed real property are due to County Board of Equalization. Hearings may be held and decisions made through October1. 59-2-1004, 59-2-1001 |
| August 17 | Taxing entities subject to rate increase procedures hold hearings on proposed tax increases, adopt final budgets and final tax rates, and report information to the County auditor and the Tax Commission in the form of a resolution.59-2-920 |
| September 1 | Applications for tax relief filed with county legislative body for veteran exemptions and indigent abatements and deferrals; and with county executive for blind exemptions.59-2-1105(veteran), 59-2-1106 (blind), 59-2-1206 (indigent) |
| September 1 | Application for tax relief (circuit breaker) filed with county.59-2-1206 |
| October 1 | County to render decisions on real property appeals and notify taxpayers.59-2-1004 |
| October 15 | County Auditor makes official record of all changes ordered by the County Board of Equalization.59-2-1011 |
| November 1 | Redevelopment agencies file reports with County Auditor, the Tax Commission, the state board of education, and all taxing entities impacted.17A-2-1217 |
| November 30 | Unpaid taxes on real property become delinquent and 2% penalty applied.59-2-1331 |
| December 15 | County adopts budget for the next fiscal year.17-36-1512 Noon |
| December 20 | Alternate date on which real property taxes become delinquent if county takes action to extend the delinquency date.59-2-1332 |