County tax bills are printed the end of December and are mailed out to be delivered on or around January 1st. The property is taxed as of the physical state and exempt status of the property on March 1st of the prior year and the Assessed Value of the property on July 1st of the prior year.
The physical condition and exempt status of the property are used as of this date for the upcoming assessment of the property. The Taxable Status Date is also the final date to file all exemption applications or renewals with your local assessor.
The Assessor completes, certifies, publishes, and posts notice on the filing of the Tentative Assessment Roll. This Roll contains proposed assessed values for every property within the assessing unit. After completion of the tentative roll, no changes may be made to assessed values with the exception of the following situations:
The period of time in which property owners may examine the assessed values on the tentative roll and discuss them with the assessor.
The day on which the Board of Assessment Review meets to hear assessment complaints. Also, the last day property owners may file a formal complaint seeking reduction in their tentative assessments. Grievance day is usually the fourth Tuesday in May, but in the event an assessor works for more than one town the date can differ. The exact date of grievance day should be verified with your local assessor's office.
The Assessor completes, certifies, publishes, and posts notice on the filing of the Final Assessment Roll. The Final Roll contains the final assessed values, after changes have been made by the Board of Assessment Review, for every property within the assessing unit. This roll cannot be changed for any reason, except for specific clerical errors or unlawful entries.
The last date by which the owner of a one, two, or three family residence may apply for small claims assessment review of their Board of Assessment Review determination. This date is officially 30 days following the filing of the Final Assessment Roll.
Most School Tax Bills are printed the end of August and are mailed out to be delivered on or around September 1st. This is the first bill that will use the property assessment from the July 1st Final Assessment Roll.