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