January 1
Tax Lien Date as of which ownership and value is determined
February 1
Second installment of secured taxes due and payable
April 1
Business property statement due
April 10*
Delinquent date to pay second installment of secured tax bill. After 5:00 p.m., a 10 percent penalty is added
May 7*
Last day to file Business Property Statement without penalty
June 30
Last day of fiscal year
July 1
Fiscal year begins; secured roll done
July 2
Appeals Board filing period opens
August 31*
Last day to pay unsecured property tax without delinquency penalty
September – October
Tax Collector issues annual secured tax bills
November 1
Due date to pay first installment of secured tax bill
November 30*
Close of Assessment Appeals Board filing period
December 10*
Delinquent date to pay first installment of secured tax bill. After 5:00 p.m., a 10 percent penalty is added
*Next business day if date falls on a weekend or holiday
Note: Other due dates may apply for supplemental and escape assessments.