Tax Calendar

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
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