Property Tax by State
Managing a multijurisdictional property portfolio is complex and costly—from monitoring multiple compliance deadlines and evolving regulations to securing fair valuations and avoiding overpayments. Our property tax professionals combine deep local knowledge with international resources to help companies anticipate and execute property tax requirements while uncovering opportunities for tax savings.Resource
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Appeal Deadline Period
Q1
Q2
Q3
Q4
Varies
Appeal Periods Starting Soon*
Rhode IslandOct 1, 2026
North DakotaNov 1, 2026
MarylandDec 31, 2026
OregonDec 31, 2026
*Disclaimer: This information does not constitute legal, tax, or professional advice. Deadlines, procedures, and requirements may change and vary by jurisdiction. Users should independently verify information with the applicable authorities.
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Alabama
Our Alabama property tax consultants maximize tax savings and secure multijurisdictional compliance across Alabama’s 67 county taxing authorities.
ExploreLien Date
October 1 of prior year
Real Property Information
Appeal Deadline
April–September (30 days after notice)
Assessment Notice Issue Date
March–August
Real Estate Tax Bill Payment Information
Tax Bills Issued
September
Single Payment Due (Delinquent Date)
Dec 31
Personal Property Information
Appeal Deadline
30 days after issuance of notice, can vary, usually April–June
Assessment Notice Issue Date
March–April
Rendition Date
December 31 of prior year
Personal Property Tax Bill Payment Information
Tax Bills Issued
September
Single Payment Due (Delinquent Date)
Dec 31
* Recently updated within the last 30 days
Other Considerations
Alabama has several property tax exemptions available for businesses. The homestead exemption applies to primary residences and can save homeowners up to $4,000 in property taxes. Businesses located in certain economically distressed areas may also be eligible for the Enterprise Zone Program, which offers a five-year exemption from property taxes. In addition, businesses engaged in research and development activities may qualify for tax credits.
Alaska
Our Alaska property tax consultants leverage data-driven tax strategies to maximize savings and ensure multijurisdictional compliance from Anchorage and Juneau and throughout Alaska’s cities and boroughs.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
30 Days from assessment notice mail date
Assessment Notice Issue Date
Typically January-March. Varies by jurisdiction.
Real Estate Tax Bill Payment Information
Tax Bills Issued
Typically June-July. Varies by jurisdiction.
Single Payment Due (Delinquent Date)
Typically August-February (following year). Varies by jurisdiction.
First Installment Due (Delinquent Date)
Typically June-September. Varies by jurisdiction
Second Installment Due (Delinquent Date)
Typically August-February (following year). Varies by jurisdiction.
Personal Property Information
Appeal Deadline
Varies by jurisdiction
Assessment Notice Issue Date
Varies by jurisdiction
Rendition Date
Varies by jurisdiction
Personal Property Tax Bill Payment Information
Tax Bills Issued
Varies by jurisdiction
Single Payment Due (Delinquent Date)
Varies by jurisdiction
First Installment Due (Delinquent Date)
Varies by jurisdiction
Second Installment Due (Delinquent Date)
Varies by jurisdiction
* Recently updated within the last 30 days
Other Considerations
Fairbanks does not assess personal property.
Arizona
Our Arizona property tax consultants leverage local expertise to ensure multijurisdictional compliance and mitigate property tax overpayment throughout the state.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Apr 24
March-May. 60 days from the notice. April 24; Appeal Deadline for Maricopa and Pima is April 2
Assessment Notice Issue Date
Jan 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Dec 31
First Installment Due (Delinquent Date)
Nov 1
Second Installment Due (Delinquent Date)
May 1
Personal Property Information
Appeal Deadline
Jul 20
July 20
Assessment Notice Issue Date
Jul 1
Rendition Date
Apr 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Nov 1
* Recently updated within the last 30 days
Other Considerations
In Arizona, the lien date and valuation date are one year apart. For example, for tax year 2027, the lien date is January 1, 2027, while the valuation date is January 1, 2026.
Arkansas
Our Arkansas property tax consultants combine deep local assessment knowledge and regulatory expertise to help businesses identify savings opportunities, reduce liabilities, and ensure compliance statewide.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Aug 15
August 15; A petition/letter must be received, and hearing date be scheduled by the third Monday in August (BOE)
Assessment Notice Issue Date
No later than 10 business days after July 1 of the assessment year.
Real Estate Tax Bill Payment Information
Tax Bills Issued
Mar 1
Single Payment Due (Delinquent Date)
October 15, single and third installment (Single and third installment payments are due on the third Monday in October and become delinquent the following Tuesday).
First Installment Due (Delinquent Date)
April 15 (optional installment)
Second Installment Due (Delinquent Date)
July 15 (installments are optional)
Personal Property Information
Appeal Deadline
Aug 15
August 15 (Third monday in August for BOE)
Assessment Notice Issue Date
1-Jul
Rendition Date
May 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
Mar 1
Single Payment Due (Delinquent Date)
October 10 Due Third Monday in October (Delinquent the following Tuesday)
* Recently updated within the last 30 days
Other Considerations
Businesses in Arkansas may qualify for various property tax exemptions and incentives. The state’s Economic Development Act provides a variety of incentives, such as tax credits and grants, to businesses that are creating jobs or stimulating economic development. Businesses located in distressed areas may also be eligible for the Enterprise Zone Program, which offers a five-year exemption from property taxes. Additionally, businesses engaged in research and development activities may qualify for special tax credits.
California
Our California property tax consultants harness unmatched local knowledge and proprietary tax technology to secure compliance, maximize savings, and deliver lasting value to businesses throughout the Golden State.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Sep 15
September 15 or November 30. Varies per jurisdiction; September 15 or November 30 for 2023. The counties with a September 15 deadline are the following: Alameda, Alpine, Inyo, Kings, Placer, San Francisco, San Luis Obispo, Santa Clara, Mono, Sierra, and Ventura. An appeal must be filed between July 2 and either September 15 or November 30 (depending on county). Base Year Appeal Deadline 60 days from the date of notice for supplemental and escape assessments
Assessment Notice Issue Date
Jul 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Oct 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Dec 10
Second Installment Due (Delinquent Date)
Apr 10
Personal Property Information
Appeal Deadline
Nov 30
The standard personal property assessment appeal deadline is November 30, 2026. In counties where the assessor mails the annual value notice under Revenue and Taxation Code section 619, the regular filing period instead runs July 2, 2026 through September 15, 2026.
Assessment Notice Issue Date
Rendition Date
April 1–No penalties for extensions filed by May 7
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jan 1
Single Payment Due (Delinquent Date)
Aug 31
* Recently updated within the last 30 days
Other Considerations
California offers several programs to help businesses save money on their property taxes. The state’s Industrial Development Financing program provides low-interest loans to businesses that are creating jobs or promoting economic development, and the California Competes Tax Credit Program provides tax credits to certain businesses. Businesses located in rural areas may qualify for the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) program, which provides up to 80% property tax exemptions. Additionally, businesses involved in research and development activities may be eligible for the Research and Development Tax Credit Program.
Colorado
Our Colorado property tax consultants leverage extensive market knowledge and technical expertise to optimize property taxes in Colorado across the state’s 64 counties and diverse jurisdictions.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Jun 10
Petitions must be filed by June 10
Assessment Notice Issue Date
May 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jan 1
Single Payment Due (Delinquent Date)
Apr 30
First Installment Due (Delinquent Date)
Feb 28
Second Installment Due (Delinquent Date)
Jun 15
Personal Property Information
Appeal Deadline
Jun 30
June 30
Assessment Notice Issue Date
May 1 through June 15
Rendition Date
Apr 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
April 30 (optional)
First Installment Due (Delinquent Date)
Feb 28
Second Installment Due (Delinquent Date)
Jun 15
* Recently updated within the last 30 days
Connecticut
Our Connecticut property tax consultants leverage unmatched local expertise and proprietary tax technology to achieve multijurisdictional compliance, identify savings opportunities, and drive meaningful impact, empowering your business to thrive.
ExploreLien Date
Oct 1
Real Property Information
Appeal Deadline
Feb 20
February 20; it is recommended to appeal informally prior to the February 20 deadline for revaluations. Appeals must be delivered to the assessor’s office by February 20, not a postmark date.
Assessment Notice Issue Date
Feb 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Typically issued in late June (1st half) and late December (2nd half)
Single Payment Due (Delinquent Date)
First Installment Due (Delinquent Date)
1-Aug
Second Installment Due (Delinquent Date)
February 1; ( There are a few exceptions, as some towns operate on either a quarterly billing cycle or a single-payment basis.)
Personal Property Information
Appeal Deadline
Feb 20
February 20
Assessment Notice Issue Date
Feb 1
Rendition Date
Nov 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Jul 1
First Installment Due (Delinquent Date)
Jul 1
Second Installment Due (Delinquent Date)
1-Jan
* Recently updated within the last 30 days
Other Considerations
Real Property Appeals:
- For revaluation years, it is recommended that taxpayers pursue an informal appeal prior to the February 20 formal appeal deadline.
- Formal appeals must be delivered to the assessor’s office by February 20. The deadline is based on the date received, not the postmark date.
- While the majority of towns follow the February 20 appeal deadline, some municipalities extend the deadline by one month to March 20.
- Real Estate Tax Billing: Some towns may differ from the standard real estate tax billing schedule, as certain municipalities operate on either a quarterly billing cycle or a single-payment basis.
Delaware
Though Delaware has the fewest counties of any U.S. state, its three jurisdictions—New Castle, Kent, and Sussex—can present challenges for property owners with assets spanning multiple locations. Our Delaware property tax consultants bring deep expertise in local tax regulations, helping Delaware businesses navigate these complexities and develop strategies that optimize long-term financial outcomes.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
January 31, March 15 and April 1; varies by jurisdiction.
Assessment Notice Issue Date
No annual notice, reassessments occur every 5 years
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Sep 30
First Installment Due (Delinquent Date)
Sep 30
Personal Property Information
Personal property is not taxable in Delaware.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Delaware.
* Recently updated within the last 30 days
Other Considerations
Lien Date: Varies by County’s last reassessment, holds for 5 years.
- New Castle County: 7/1/2024
- Kent County: 7/1/2023 * (City of Dover, DE has separate value, conducts annual reassessment w/ annual appeal deadline April 30)
- Sussex County: 7/1/2023
Florida
Property taxes are one of the most significant expenses Florida taxpayers incur; combined with the state’s unique Split Value System, this makes accurate assessments and careful monitoring critical to avoid overpayment. Ryan’s Florida property tax consultants harness deep jurisdictional knowledge and established relationships with local taxing authorities to deliver strategic solutions to drive impactful savings.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Early to Mid-September; 25 days from mailing date of value notice
Assessment Notice Issue Date
Mid to Late-August
Real Estate Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
1-Apr
Personal Property Information
Appeal Deadline
September
Assessment Notice Issue Date
Mid-August; this is a floating date for each individual County
Rendition Date
1-Jan
Personal Property Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
1-Apr
* Recently updated within the last 30 days
Other Considerations
Florida offers early payment discounts based on the timing of payment. These discounts encourage prompt payment of bills, with a 4% discount available for payments made in November, a 3% discount for December payments, a 2% discount for January payments, and a 1% discount for payments made in February. These incentives provide an economic benefit to individuals and businesses for settling their dues promptly, contributing to better financial management and savings.
Georgia
Our Georgia property tax consultants combine deep market knowledge with sophisticated analytical capabilities to minimize tax burden and streamline compliance across the state’s 159 counties.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
May 15
May–August; Varies by jurisdiction (May 15-August 15); 45 days from date of initial notice; 30 days from date of appeal decision
Assessment Notice Issue Date
April–June
Real Estate Tax Bill Payment Information
Tax Bills Issued
Varies by Jurisdiction (Typically 3Q or 4Q)
Single Payment Due (Delinquent Date)
Varies by Jurisdiction (Typically 3Q or 4Q)
First Installment Due (Delinquent Date)
Varies by Jurisdiction (Typically 3Q or 4Q)
Second Installment Due (Delinquent Date)
Varies by Jurisdiction (Typically 3Q or 4Q)
Personal Property Information
Appeal Deadline
Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Rendition Date
Apr 1
Assessment Notice Issue Date
Varies by jurisdiction, mirrors Real Estate; 45 days from the initial notice and 30 days from an appeal decision
Personal Property Tax Bill Payment Information
Tax Bills Issued
Varies by county
Single Payment Due (Delinquent Date)
Varies by county
* Recently updated within the last 30 days
Other Considerations
Businesses located in Georgia may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the Georgia Quality Jobs Program, which helps offset a portion of their property taxes. Businesses involved in economic development activities may also be eligible for the Georgia Jobs Tax Credit Program, which provides additional tax incentives and abatements.
Hawaii
Our Hawaii property tax consultants possess deep knowledge of Hawaii property tax laws, appeal processes, and strategic structuring options to secure multijurisdictional compliance and maximize savings for our clients.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Apr 9
April 9; Appeals must be filed by April 9 preceding the tax year. The assessments are revalued at market value annually. The primary approach to value is the cost approach with some consideration given to the comparable sales approach to value. The April 9th appeal deadline applies to Maui and Hawaii Counties.
Assessment Notice Issue Date
Mar 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 20
Single Payment Due (Delinquent Date)
Aug 20
First Installment Due (Delinquent Date)
Aug 20
Second Installment Due (Delinquent Date)
Feb 20
Personal Property Information
Personal Property is not taxable in Hawaii.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Hawaii.
* Recently updated within the last 30 days
Idaho
Our Idaho property tax consultants leverage deep local knowledge and proprietary tax technology to secure compliance, maximize savings, and deliver lasting value to businesses across the state’s many jurisdictions.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Jun 22
Jun 22nd, 2026; (4th Monday in June)
Assessment Notice Issue Date
Jun 1, 2026 (1st Monday in June)
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 23, 2026; (by 4th Monday in November)
Single Payment Due (Delinquent Date)
Dec 20
First Installment Due (Delinquent Date)
Dec 20
Second Installment Due (Delinquent Date)
20-Jun
Personal Property Information
Appeal Deadline
Mar 15
March 15
Assessment Notice Issue Date
May 1
Rendition Date
Mar 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
Nov 10
First Installment Due (Delinquent Date)
Nov 10
Second Installment Due (Delinquent Date)
May 10
* Recently updated within the last 30 days
Illinois
Our Illinois property tax consultants leverage deep understanding of the state’s assessment systems and regulatory frameworks to minimize tax burden while ensuring compliance across Cook County’s unique structure and the state’s remaining 101 counties.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
May 1
May–December appeal deadline is 30 days after publication; 30 days from notice date; varies by jurisdiction
Assessment Notice Issue Date
May-December
Real Estate Tax Bill Payment Information
Tax Bills Issued
May 1
First Installment Due (Delinquent Date)
Jun 1
Second Installment Due (Delinquent Date)
Sep 1
Personal Property Information
Personal property is not taxable in Illinois.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Illinois.
* Recently updated within the last 30 days
Other Considerations
Cook County: Tax bills are typically issued in February, with the 1st installment due March 1, and in July, with the 2nd installment due August 1. These dates may vary annually. Non-Cook County: Tax bills are typically issued in May, with the 1st installment due June 1, and the 2nd installment due September 1. These dates may vary annually.
Indiana
Indiana’s unique property tax infrastructure can create administrative challenges and missed tax savings opportunities for businesses. Our property tax consultants leverage decades of experience to help our clients navigate Indiana’s property tax laws to achieve multijurisdictional compliance and optimal tax savings to drive business forward.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Jun 15
*June 15; appeal deadline depends on when the county mails the Notice of Assessment. If the Notice of Assessment is mailed before May 1 of the assessment year, the appeal deadline is June 15 of that year. If mailed on or after May 1, the appeal deadline is June 15 of the year in which the tax bill is mailed.
Assessment Notice Issue Date
Apr 30
Real Estate Tax Bill Payment Information
Tax Bills Issued
April 1 ( of the following year)
Single Payment Due (Delinquent Date)
May 10 ( of the following year)
First Installment Due (Delinquent Date)
May 10 (of the following year)
Second Installment Due (Delinquent Date)
November 10 ( of the following year)
Personal Property Information
Appeal Deadline
Nov 15
Nov 15 (Amended Return Deadline)
Assessment Notice Issue Date
Oct 1
Rendition Date
May 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
Apr 10
Single Payment Due (Delinquent Date)
May 10 (of the following year)
First Installment Due (Delinquent Date)
May 10 (of the following year)
Second Installment Due (Delinquent Date)
November 10 (of the following year)
* Recently updated within the last 30 days
Iowa
Our Iowa property tax consultants bring proven expertise and purpose-built tax technology to help businesses achieve multijurisdictional compliance and turn tax savings into a competitive advantage.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Apr 30
April 30; Iowa is a biennial reassessment cycle, but the value is as of January 1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal. Property valuation change as of January 1 in an odd year must be provided to taxpayers by mail by April 1 of the odd year. Taxpayers can petition the BOR and appeal the valuation from April 2—30 in the odd year. If the assessor implements a change of value as of January 1 in an even year, the petition can be filed between April 2—30 in the even year.
Assessment Notice Issue Date
Apr 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 1; (Estimated timing: Based on prior years, bills are more commonly available closer to August 1.)
Single Payment Due (Delinquent Date)
September 30 (delinquent Oct 1)
First Installment Due (Delinquent Date)
September 30 (delinquent Oct 1)
Second Installment Due (Delinquent Date)
March 31 (delinquent Apr 1)
Personal Property Information
Personal property is not taxable in Iowa.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Iowa.
* Recently updated within the last 30 days
Other Considerations
Iowa operates on a biennial reassessment cycle; however, property values are established as of January 1 of the applicable assessment year, and taxpayers may appeal annually. A change in value is not required in an even-numbered year in order to file an appeal. In odd-numbered reassessment years, if assessments fall outside 95%–105% of the Iowa Department of Revenue’s sales-ratio study, the jurisdiction may receive an Equalization Order. Equalization Orders must be issued by October 8, with appeals due by October 31. These orders are more common in smaller jurisdictions and may have limited applicability for larger portfolios.
Additional Comments
Iowa operates on a biennial reassessment cycle, but the value is as of January 1 of the given year and you can appeal every year. There does not need to be a change in value in the even year to appeal.
Kansas
Our Kansas property tax consultants bring decades of experience working throughout 105 Kansas counties, helping businesses ensure fair assessment values and maximize tax savings across the Sunflower State.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Mar 31
March 31; Informal appeal due 30 days from notice date; an appeal of the informal decision must be filed to the Board of Tax Appeals (BOTA) within 30 days of the date on the result notice.
Assessment Notice Issue Date
Mar 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Nov 15
First Installment Due (Delinquent Date)
Dec 20
Second Installment Due (Delinquent Date)
May 10
Personal Property Information
Important dates and information related to personal property tax assessments in Kansas.
Personal Property Tax Bill Payment Information
Tax Bills Issued
1-Nov
First Installment Due (Delinquent Date)
Dec 20
Second Installment Due (Delinquent Date)
May 10 of the following year
* Recently updated within the last 30 days
Other Considerations
Personal property tax deadlines may only apply to remaining taxable assets, including qualifying commercial and industrial machinery and equipment acquired before July 1, 2006.
Kentucky
Leveraging regional expertise and proprietary technology, our Kentucky property tax consultants deliver disciplined compliance, material savings, and lasting value for complex property portfolios.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Varies annually
Assessment Notice Issue Date
Late April / Early May
Real Estate Tax Bill Payment Information
Tax Bills Issued
October 1 (November 1 for Jefferson County)
Single Payment Due (Delinquent Date)
December 31–The 2% Discount Due Date is November 1 (November 30 for Jefferson County)
First Installment Due (Delinquent Date)
Second Installment Due (Delinquent Date)
Personal Property Information
Appeal Deadline
15-Nov
Assessment Notice Issue Date
Sep 1
Rendition Date
May 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Dec 31
* Recently updated within the last 30 days
Other Considerations
Real Property Tax Appeal Deadline: The formal appeal deadline (BOAA) is always the first business day after the 3rd Monday in May. Ahead of the BOAA deadline there is a mandatory 2-week informal appeal period (IP) that begins on the first Monday in May and concludes on the third Monday in May. An appeal must be made during this informal period before a formal appeal to the BOAA may be filed. For 2026, the informal appeal period was 5/4-5/18 and the BOAA appeal deadline was 5/19 (5/20 if the county is holding elections) for most jurisdictions. Several jurisdictions will have a delayed IP / BOAA deadline and those dates will vary by jurisdiction.
Louisiana
Across Louisiana’s 64 parishes, our property tax consultants apply a structured, analytics-driven framework that reduces overassessments, strengthens compliance, and delivers measurable savings.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Aug 1
Varies by parish(July 15 for Orleans), August 1- Mid-September; an assessment can be reviewed informally within the 10 business day “open roll” period. If a formal appeal is needed, the filing deadline varies by parish (see each parish’s annually published dates). If needed, an appeal to the Louisiana Tax Commission can be made.
Assessment Notice Issue Date
Varies by parish; August 1-September 15 (exception is Orleans parish is on July 15)
Real Estate Tax Bill Payment Information
Tax Bills Issued
November 1 (December–New Orleans)
Single Payment Due (Delinquent Date)
December 31 (Jan 31–New Orleans)
Personal Property Information
Appeal Deadline
Aug 15
August 15
Assessment Notice Issue Date
Aug 1
Rendition Date
April 1 (March 1- Jefferson Parish)
Personal Property Tax Bill Payment Information
Tax Bills Issued
November 1 (December–New Orleans)
Single Payment Due (Delinquent Date)
December 31 (Jan 31–New Orleans)
* Recently updated within the last 30 days
Other Considerations
Certain Louisiana parishes offer incentive/partnership programs to help businesses save money on property taxes. Businesses can apply programs such as the Restoration Tax Abatement program in certain development districts (typically we see these in Orleans Parish). Additionally, businesses that are creating new projects that promote economic development can consider Industrial Development Board programs in most major metros. These are self-supporting, nonprofit public corporations. The program allows for tax savings through tools like Payments in Lieu of Taxes (PILOTs) and tax-exempt bonds.
Maine
Across Maine, our property tax consultants use analytics-driven strategies to align municipal assessments with market value, identify overassessments, manage liabilities effectively, and secure lasting savings.
ExploreLien Date
Apr 1
Real Property Information
Appeal Deadline
Jan 1
January 1; 185 days from the commitment date; 60 days from assessors’ decision. Jurisdictions release values over 3-4 starting on July 1. Appeal Deadlines occur the following January-April timeframe.
Assessment Notice Issue Date
Jul 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Sep 1
First Installment Due (Delinquent Date)
Sep 1
Second Installment Due (Delinquent Date)
Mar 1
Personal Property Information
Appeal Deadline
Jan 1
January 1
Assessment Notice Issue Date
Jun 1
Rendition Date
April–May. Varies by jurisdiction.
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Sep 15
Second Installment Due (Delinquent Date)
March 15 of the following year
* Recently updated within the last 30 days
Maryland
Across Maryland, our property tax consultants help clients reduce tax burdens through assessment reviews, comparable sales analysis, and representation at all levels.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Dec 31
December 31 or approximately February 10; triennial cycle with one-third of the properties reassessed each year. December 31 appeal deadline for off-cycle properties. Notices issued in late December for in-cycle properties with a lien date of January 1. Appeal deadline for in-cycle properties is in February. No notice issued for off-cycle properties.
Assessment Notice Issue Date
Effective Date January 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1 (Approximately)
Single Payment Due (Delinquent Date)
Sep 30
First Installment Due (Delinquent Date)
Sep 30
Second Installment Due (Delinquent Date)
Dec 31
Personal Property Information
Appeal Deadline
Timing Varies per County/Jurisdiction (typically file “Amended” Return)
Assessment Notice Issue Date
Timing Varies per County/Jurisdiction (typically Q3)
Rendition Date
Apr 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
Timing Varies per County/Jurisdiction (typically Q3)
Single Payment Due (Delinquent Date)
Sep 30
* Recently updated within the last 30 days
Massachusetts
Our Massachusetts property tax consultants leverage deep understanding of local assessment practices and regulatory requirements to reduce costs and enhance compliance.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Feb 1
February 1;Municipalities that operate on a quarterly billing schedule: The application for abatement is due the same date the 3rd quarter tax bill payment is due. Typically, on or around February 1. Municipalities that operate on a semi-annual billing schedule: The application for abatement is due the same date the 1st half tax bill payment is due.
Assessment Notice Issue Date
Jan 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Aug 1
First Quarter for Quarterly Billing Communities
Jul 1
Second Quarter for Quarterly Billing Communities
Third Quarter for Quarterly Billing Communities
Jan 1
Fourth Quarter for Quarterly Billing Communities
Apr 1
First Half for Semi-Annual Billing Communities
Mid-October (can vary)
Personal Property Information
Appeal Deadline
Feb 1
February 1
Assessment Notice Issue Date
1-Jan
Rendition Date
Mar 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Aug 1
Second Installment Due (Delinquent Date)
Nov 1
* Recently updated within the last 30 days
Michigan
Our Michigan property tax consultants combine data-driven strategies and local expertise to maximize tax savings and ensure multijurisdictional compliance throughout the state’s 83 counties.
ExploreLien Date
December 31 of prior year
Real Property Information
Appeal Deadline
May 31
May 31; Tribunal Deadline = May 31; Petitions filed with the local board during March, with decisions in March/April
Assessment Notice Issue Date
February 15 (14 days prior to the march board of review)
Real Estate Tax Bill Payment Information
Tax Bills Issued
July 1 and December 1
Single Payment Due (Delinquent Date)
August 31 (cities) September 14 (townships) (summer); February 14 (winter)
Personal Property Information
Appeal Deadline
9-Mar
Assessment Notice Issue Date
February 23 (14 days prior to the March Board of Review)
Rendition Date
Feb 20
Personal Property Tax Bill Payment Information
Tax Bills Issued
July 1 – Summer; December 1 – Winter
Single Payment Due (Delinquent Date)
August 31 (cities) September 14 (townships) (summer)–February 14 (winter)
* Recently updated within the last 30 days
Minnesota
Our Minnesota property tax consultants leverage local and statewide expertise to optimize tax outcomes, achieve compliance, and drive value for businesses throughout the North Star State.
ExploreLien Date
Jan 2
Real Property Information
Appeal Deadline
Apr 30
Local Boards and Open Book vary by jurisdiction and typically take place between April through the end of May. County Boards are held in June (dates and times vary by jurisdiction). Minnesota Tax Court appeal deadlines are April 30 of the payable year. For example, the last day to file in tax court for the 2025 assessed value is April 30, 2026.
Assessment Notice Issue Date
Mid to late March of the assessment year (e.g., property owners are notified of the 2026 valuation in March of 2026).
Real Estate Tax Bill Payment Information
Tax Bills Issued
March and April (varies by jurisdiction)
Single Payment Due (Delinquent Date)
First Installment Due (Delinquent Date)
Second Installment Due (Delinquent Date)
Oct 15
Personal Property Information
Personal property is not taxable in Minnesota.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Minnesota.
* Recently updated within the last 30 days
Other Considerations
Businesses located in Minnesota may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the Minnesota Job Creation Tax Credit Program, which helps offset a portion of their property taxes. Businesses involved in research and development activities may also be eligible for the Minnesota R&D Tax Credit Program, which provides additional tax incentives and abatements.
Mississippi
Our Mississippi property tax consultants combine regional and statewide expertise to deliver tailored solutions that help businesses navigate complex regulations, remain compliant, and secure lasting value.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Aug 3
August 3; Appeals filed to the Board of Supervisors by first Monday in August.
Assessment Notice Issue Date
Jul 3
Real Estate Tax Bill Payment Information
Tax Bills Issued
Dec 1
Single Payment Due (Delinquent Date)
Jan 31
Personal Property Information
Appeal Deadline
Jul 31
July 31
Assessment Notice Issue Date
Jun 1
Rendition Date
Apr 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
February 1 of the following year
* Recently updated within the last 30 days
Missouri
Our Missouri property tax consultants combine local market expertise with sophisticated analytical capabilities to minimize tax burden and streamline compliance across the state’s diverse economic regions.
ExploreLien Date
January 1 of odd numbered years
Real Property Information
Appeal Deadline
Jul 13
Second Monday of July; TheState Tax Commission (STC) deadline is 30 days after the BOE notice, or Sep 30th (whichever occurs later).
Assessment Notice Issue Date
Apr 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
Dec 31
Personal Property Information
Appeal Deadline
Jun 15
June 15
Assessment Notice Issue Date
May 1
Rendition Date
March 1; April 1–St. Louis city
Personal Property Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
Dec 31
* Recently updated within the last 30 days
Montana
Our Montana property tax consultants understand how the state’s unique centralized assessment system affects your business. We reduce your property taxes and handle compliance requirements across all 56 counties, so you can focus on running your operations.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Jun 1
June 1; 30 days from NOV; Protests filed with the county board by June 30
Assessment Notice Issue Date
May 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
Nov 30
First Installment Due (Delinquent Date)
Nov 30
Second Installment Due (Delinquent Date)
May 31
Personal Property Information
Appeal Deadline
Jun 6
June 6
Assessment Notice Issue Date
May 1
Rendition Date
January 31 (30 days from receipt of form)
Personal Property Tax Bill Payment Information
Tax Bills Issued
May 1
Single Payment Due (Delinquent Date)
Jun 30
First Installment Due (Delinquent Date)
Nov 30
Second Installment Due (Delinquent Date)
May 31 of the following year
* Recently updated within the last 30 days
Nebraska
Throughout Nebraska’s counties, our property tax consultants apply a data-driven, expert-led framework to reconcile assessments, challenge overvalued positions, and manage liabilities in high-growth and industrial districts alike.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Jun 30
June 30; All tax court appeals (TERC) must go through an attorney. Deadline to file to TERC is Sept 10.
Assessment Notice Issue Date
Jun 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
1-Dec
Single Payment Due (Delinquent Date)
Mar 31 the following year for Douglas, Lancaster and Sarpy Counties. All other counties Apr 30.
First Installment Due (Delinquent Date)
Mar 31 the following year for Douglas, Lancaster and Sarpy Counties. All other counties Apr 30.
Second Installment Due (Delinquent Date)
Jul 31 the following year for Douglas, Lancaster and Sarpy Counties. All other counties Aug 31.
Personal Property Information
Appeal Deadline
1-May
Assessment Notice Issue Date
1-Dec
Rendition Date
Personal Property Tax Bill Payment Information
Tax Bills Issued
Dec 1
Single Payment Due (Delinquent Date)
Mar 31 the following year for Douglas, Lancaster and Sarpy Counties. All other counties Apr 30.
First Installment Due (Delinquent Date)
Mar 31 the following year for Douglas, Lancaster and Sarpy Counties. All other counties Apr 30.
Second Installment Due (Delinquent Date)
Jul 31 the following year for Douglas, Lancaster and Sarpy Counties. All other counties Aug 31.
* Recently updated within the last 30 days
Nevada
Across Nevada’s counties and sectors, our property tax consultants apply a structured, valuation-centric approach to provide timely review comments regarding an appeal recommendation. While there are few appeal opportunities in Nevada because of tax caps, our team helps clients ensure their assessments are fair and supported based on the market value of the property.
ExploreLien Date
Jul 1
Real Property Information
Appeal Deadline
Jan 15
January 15; While January 15 of the current calendar is the filing deadline for appeal submission, Supplemental noticed sites which carry a DOV of July 1, will carry an appeal filing deadline of the following January 15.
Assessment Notice Issue Date
Dec 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 15
Single Payment Due (Delinquent Date)
Sep 30
First Installment Due (Delinquent Date)
Aug 15
Second Installment Due (Delinquent Date)
Oct 1
Personal Property Information
Appeal Deadline
Jan 15
January 15 of the following year
Assessment Notice Issue Date
Oct 1
Rendition Date
Jul 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Oct 1
* Recently updated within the last 30 days
New Hampshire
Across New Hampshire’s dozens of municipalities, our property tax consultants apply data-driven methods and local benchmarking to challenge overvalued assessments and guide appeals that preserve capital and reduce liability.
ExploreLien Date
Apr 1
Real Property Information
Appeal Deadline
Mar 1
March 1; September 1 deadline to appeal any abatement application decision to either the New Hampshire Board of Tax and Land Appeals or Superior Court, but not both.
Assessment Notice Issue Date
Oct 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
May 15
Single Payment Due (Delinquent Date)
Jul 1
First Installment Due (Delinquent Date)
Jul 1
Second Installment Due (Delinquent Date)
Dec 1
Personal Property Information
Personal Property is not taxable in New Hampshire
Personal Property Tax Bill Payment Information
N/A
* Recently updated within the last 30 days
New Jersey
Across New Jersey’s municipalities, our property tax consultants employ a valuation-driven framework to challenge inflated assessments, manage jurisdictional complexity, and capture relief opportunities.
ExploreLien Date
Oct 1
Real Property Information
Appeal Deadline
Apr 1
April 1; 30 days from NOV; May 1 for jurisdictions that annually reassess
Assessment Notice Issue Date
Jan 30
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Feb 1
Second Installment Due (Delinquent Date)
May 1
Personal Property Information
Personal Property is not taxable in New Jersey.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in New Jersey.
* Recently updated within the last 30 days
Other Considerations
Businesses located in New Jersey may be eligible for several types of property tax exemptions. The state offers an Enterprise Zone Program, which can provide businesses with up to 90% of the applicable taxes. Additionally, businesses that are creating jobs may qualify for the New Jersey Job Creation Tax Credit Program, which helps offset a portion of their property taxes. Businesses involved in the manufacturing industry may also be eligible for the New Jersey Manufacturing Employment Program, which provides additional tax incentives and abatements.
New Mexico
Our New Mexico property tax consultants work across all 33 counties to reduce your property taxes and keep your business compliant.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Apr 15
April 15; 30 days from NOV mailing all NOVs must be out by April 1 per state statute
Assessment Notice Issue Date
Mar 31
Real Estate Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
Dec 10
First Installment Due (Delinquent Date)
Dec 10
Second Installment Due (Delinquent Date)
May 10
Personal Property Information
Appeal Deadline
Apr 30
April 30–June 30; Varies
Assessment Notice Issue Date
Apr 1
Rendition Date
February 28 or last day of February
Personal Property Tax Bill Payment Information
Tax Bills Issued
Nov 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Dec 10
Second Installment Due (Delinquent Date)
May 10 of the following year
* Recently updated within the last 30 days
New York
Across New York’s 62 counties, our property tax consultants apply local insight, data analytics, and statutory expertise to identify overassessments, manage exposure, and secure sustainable savings for commercial portfolios.
ExploreLien Date
Jan 5
Real Property Information
Appeal Deadline
Varies by Jurisdiction
Assessment Notice Issue Date
Varies by Jurisdiction
Real Estate Tax Bill Payment Information
Tax Bills Issued
Varies by Jurisdiction
Single Payment Due (Delinquent Date)
Varies by Jurisdiction
Personal Property Information
Personal property not taxable in New York
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in New York.
* Recently updated within the last 30 days
Other Considerations
Personal property is not taxable in New York
North Carolina
Our North Carolina property tax consultants bring decades of local knowledge and established relationships with local taxing authorities to secure compliance, maximize savings, and deliver lasting value to businesses throughout North Carolina.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Apr 1
April 1; Informal appeals must be filed within 30 days of the notice date. The formal appeal deadline is based on when the board adjourns, which may be as early as the first Monday in April.
Assessment Notice Issue Date
January-March
Real Estate Tax Bill Payment Information
Tax Bills Issued
Aug 1
Single Payment Due (Delinquent Date)
6-Jan
Personal Property Information
Appeal Deadline
Sep 1
September 1
Assessment Notice Issue Date
May 1
Rendition Date
Jan 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
Aug 1
Single Payment Due (Delinquent Date)
January 6 of the following year
* Recently updated within the last 30 days
North Dakota
Our North Dakota property tax consultants combine local expertise and data-driven technology to ensure compliance, reduce liabilities, and drive long-term value for businesses in the Peace Garden State.
ExploreLien Date
Feb 1
Real Property Information
Appeal Deadline
Nov 1
November 1; Township BOE = First Monday in April; City BOE = Second Tuesday in April. Appeals (formal abatements) are filed retroactively. For example, by November 1, 2021, we can file for 2019, 2020, and 2021.
Assessment Notice Issue Date
Apr 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Dec 1
Single Payment Due (Delinquent Date)
Feb 15
First Installment Due (Delinquent Date)
Mar 1
Second Installment Due (Delinquent Date)
Oct 15
Personal Property Information
Personal Property is not taxable in North Dakota.
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in North Dakota
* Recently updated within the last 30 days
Ohio
Our Ohio property tax consultants combine unmatched local expertise and national resources to help businesses navigate assessments, maximize savings, and ensure compliance throughout 88 counties.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Mar 31
March 31; Informal appeal for counties may be available when it is in a triennial year (varies by county)
Assessment Notice Issue Date
Varies by county
Real Estate Tax Bill Payment Information
Tax Bills Issued
Varies by county
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Varies by county
Second Installment Due (Delinquent Date)
Varies by county
Personal Property Information
Personal property not taxable in Ohio
Personal Property Tax Bill Payment Information
Payment deadlines and information for personal property tax bills in Ohio.
* Recently updated within the last 30 days
Other Considerations
Real Property Valuation Appeal Information: Informal value reviews may be available by county, often in late summer or early fall. Formal valuation complaints are filed with the County Board of Revision from January 1 through March 31.
Oklahoma
Our Oklahoma property tax consultants are well-versed in statewide and county-specific tax procedures, helping businesses ensure compliance, maximize tax savings, and create lasting value.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Apr 5
April 5; 30 days from notice date; dates vary by jurisdiction
Assessment Notice Issue Date
Feb 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Nov 15
Single Payment Due (Delinquent Date)
Dec 31
First Installment Due (Delinquent Date)
Dec 31
Second Installment Due (Delinquent Date)
Mar 31
Personal Property Information
Appeal Deadline
April - June or 20 days from notice; Varies
Assessment Notice Issue Date
April 1 - June 1; Varies
Rendition Date
Mar 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
Nov 15
Single Payment Due (Delinquent Date)
Dec 31
* Recently updated within the last 30 days
Other Considerations
Businesses in Oklahoma can access various property tax exemptions, such as the Enterprise Zone Program, which offers up to 90% tax relief. Those creating jobs may qualify for the Oklahoma Quality Jobs Program, which offsets property taxes. Research and development businesses may be eligible for the Oklahoma Investment/New Jobs Tax Credit Program, which encourages technology investment and tax credits. Additionally, energy-intensive companies can benefit from the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient upgrades.
Oregon
Our Oregon property tax professionals combine local market expertise with state-specific knowledge to help businesses in 36 counties navigate complex regulations and secure lasting savings.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Dec 31
December 31; Property is revalued annually. Values are published by the counties as a component of the property tax statement in early October.
Assessment Notice Issue Date
Oct 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
Oct 15
Single Payment Due (Delinquent Date)
Nov 15
First Installment Due (Delinquent Date)
Nov 15
Second Installment Due (Delinquent Date)
Feb 15
Personal Property Information
Appeal Deadline
Dec 31
December 31
Assessment Notice Issue Date
Apr 1
Rendition Date
Mar 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Oct 15
Single Payment Due (Delinquent Date)
Nov 15
* Recently updated within the last 30 days
Pennsylvania
Our Pennsylvania property tax consultants navigate the commonwealth’s 67 counties, managing complex Common Level Ratio adjustments while maximizing eligible exemptions to optimize your tax position.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Aug 1
August 1–September 1; Varies by county; no notice is issued unless value has changed. 1st Monday of October – Philadelphia County. Attorney and appraisal required at first level.
Assessment Notice Issue Date
No notice issued unless value has changed (interim notice) or Countywide reassessment (no set schedules).
Real Estate Tax Bill Payment Information
Tax Bills Issued
February and July
Single Payment Due (Delinquent Date)
Due dates vary by collector. Face tax due dates are normally May 31/June 30 for municipal and county bills and September 30/October 31 for school district tax bills.
Personal Property Information
Personal property is not taxable in Pennsylvania.
Personal Property Tax Bill Payment Information
N/A
* Recently updated within the last 30 days
Other Considerations
Pennsylvania-based businesses have access to property tax exemptions, including the Keystone Opportunity Zone program that offers up to 100% tax relief for 15 years. Certain jurisdictions provide exemptions for new development through Local Economic Revitalization Tax Assistance (LERTA) programs. Research and development businesses can benefit from the Research and Development Tax Credit Program, while energy-intensive companies may qualify for the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient investments.
Rhode Island
Our Rhode Island property tax professionals leverage years of experience and sophisticated technology to provide tailored, data-driven solutions, ensuring your business stays ahead.
ExploreLien Date
Dec 31
Real Property Information
Appeal Deadline
Oct 1
October 1; Varies between October–December; an appeal to the assessor is 90 days after the first payment’s due date. Further appeal to the Board of Tax Assessment Review (BTAR) must be made within 30 days of the assessor’s decision. After that level, the final appeal can be made to Superior Court within 30 days of the BTAR decision.
Assessment Notice Issue Date
Jul 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jun 15
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Jul 15
Second Installment Due (Delinquent Date)
Oct 15
Personal Property Information
Appeal Deadline
Aug 31
August 31; 90 days from notice
Assessment Notice Issue Date
Jun 1
Rendition Date
Jan 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jun 15
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Jul 15
Second Installment Due (Delinquent Date)
Oct 15
* Recently updated within the last 30 days
South Carolina
Our South Carolina property tax consultants provide deep local expertise and proven strategies to help your business navigate property taxes and regulations across all 46 counties, driving savings and ensuring compliance.
ExploreLien Date
Dec 31
Real Property Information
Appeal Deadline
Jan 15
January 15. 90 days from the Notice. September-October for Reassessment Counties and New Construction/Value changes in non-reassessment counties. January 15th for values that remained flat in non-reassessment counties. 90 days from the Notice; Non-reassessment counties will not receive notices but appeal is based on tax bill value and due by January 15 of the following year.
Assessment Notice Issue Date
June-July
Real Estate Tax Bill Payment Information
Tax Bills Issued
Oct 15
Single Payment Due (Delinquent Date)
Jan 15
Personal Property Information
Appeal Deadline
Oct 31
October 31
Assessment Notice Issue Date
Aug 1
Rendition Date
April 30 or 120 days from fiscal close date
Personal Property Tax Bill Payment Information
Tax Bills Issued
Dec 1
Single Payment Due (Delinquent Date)
January 15 of the following year
* Recently updated within the last 30 days
Other Considerations
Businesses in South Carolina can access property tax exemptions, such as the Economic Development Bond program, which offers up to 50% tax relief for 15 years. Other exemptions are available based on industry, size, and R&D activities, like the Research & Development Tax Credit Program. Energy-intensive businesses can benefit from the Energy Cost Savings Benefit Program, which offers tax credits for energy-efficient upgrades. Additionally, property owners can reduce taxes post-sale by leveraging the Assessable Transfer of Interest (ATI) exemption, which can lower taxable value to 75% of the purchase price or the prior year’s market value, promoting substantial savings.
South Dakota
Our South Dakota property tax consultants combine deep local expertise with advanced tax technology to help businesses stay compliant, uncover savings opportunities, and achieve long-term value across the state.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Mar 12
March 12 and April 7; Local Board appeal deadline is the Thursday preceding the third Monday in March. If the property is not locally owned, appeal deadline is first Tuesday in April. This is determined by the physical location of the ownerships HQ.
Assessment Notice Issue Date
March 1 (of calendar year)
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jan 1
Single Payment Due (Delinquent Date)
Apr 30 (Day after due date)
First Installment Due (Delinquent Date)
Apr 30 (Day after due date)
Second Installment Due (Delinquent Date)
October 31 (Day after due date)
Personal Property Information
Personal Property is not taxable in South Dakota.
Personal Property Tax Bill Payment Information
N/A
* Recently updated within the last 30 days
Other Considerations
Personal Property is not taxable in South Dakota
Tennessee
Our Tennessee property tax specialists deliver results across the state’s 95 counties, navigating different reappraisal cycles and assessment methodologies to optimize your tax position.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Jun 1
June 1; 30 days from notice date or by June 1. Davidson and Shelby Counties are June 12 (estimated) and June 30 respectively.
Assessment Notice Issue Date
May 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Oct 1
Single Payment Due (Delinquent Date)
February 28,2026 Some city bills (Murfreesboro) can be due as early as December 31.
Personal Property Information
Appeal Deadline
Jun 1
June 1
Assessment Notice Issue Date
Apr 1
Rendition Date
Mar 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Oct 1
Single Payment Due (Delinquent Date)
February 28 (of the following year)
* Recently updated within the last 30 days
Texas
Our Texas property tax consultants secure multijurisdictional compliance and maximize tax savings across Texas’s 254 counties, leveraging in-depth knowledge of local assessment practices and regulatory requirements.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
May 15
May 15; Later of May 15 or 30 days after notice; 60 days from Notice of Determination (NOD) to file litigation
Assessment Notice Issue Date
Apr 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
October–November
Single Payment Due (Delinquent Date)
February 1 (the tax due date is January 31)
Personal Property Information
Appeal Deadline
Jun 1
Later of June 1 or 30 days from notice
Assessment Notice Issue Date
May-June
Rendition Date
Apr 15
Personal Property Tax Bill Payment Information
Tax Bills Issued
October–November
Single Payment Due (Delinquent Date)
February 1 (the tax due date is January 31)
* Recently updated within the last 30 days
Utah
Our Utah property tax consultants understand the state’s multijurisdictional assessment methodology and appeals procedures. Through localized expertise and established relationships with Utah taxing authorities and assessors, our teams work to ensure the best possible tax outcomes for your business.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Sep 15
15-Sep
Assessment Notice Issue Date
Aug 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Oct 1
Single Payment Due (Delinquent Date)
Nov 30
Personal Property Information
Appeal Deadline
Jul 1
July 1
Assessment Notice Issue Date
Jun 1
Rendition Date
May 15; except Salt Lake City
Personal Property Tax Bill Payment Information
Tax Bills Issued
May 1
Single Payment Due (Delinquent Date)
May 15
* Recently updated within the last 30 days
Vermont
Our Vermont property tax consultants bring decades of local experience and global sophistication to help our clients ensure compliance and uncover tax savings throughout Vermont’s 250+ jurisdictions.
ExploreLien Date
Apr 1
Real Property Information
Appeal Deadline
May 29
May 29; Assessors send out notices starting in May, but only when there is a change in the value. Jurisdictions release assessment over (about) a three-month timeframe. Grievances must be filed with the Lister (Assessor) within 14 days of the notice. An appeal to the Board of Civil Authority must be done within 14 days of the Lister’s decision.
Assessment Notice Issue Date
May 15
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Aug 15
First Installment Due (Delinquent Date)
Aug 15
Second Installment Due (Delinquent Date)
Nov 15
Personal Property Information
Appeal Deadline
May 20
May 20
Assessment Notice Issue Date
May 1
Rendition Date
Apr 20
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
Aug 15
First Installment Due (Delinquent Date)
Aug 15
Second Installment Due (Delinquent Date)
Nov 15
* Recently updated within the last 30 days
Virginia
Our Virginia property tax consultants bring decades of local experience and global sophistication to help our clients ensure compliance and liberate capital through proven property tax strategies throughout Virginia’s 133 taxing districts.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Varies by jurisdiction
Assessment Notice Issue Date
Varies by jurisdiction
Real Estate Tax Bill Payment Information
Tax Bills Issued
Varies by jurisdiction
Single Payment Due (Delinquent Date)
Varies by jurisdiction
First Installment Due (Delinquent Date)
Varies by jurisdiction
Second Installment Due (Delinquent Date)
Varies by jurisdiction
Personal Property Information
Appeal Deadline
Varies by jurisdiction
Assessment Notice Issue Date
Varies by jurisdiction
Rendition Date
Varies by jurisdiction
Personal Property Tax Bill Payment Information
Tax Bills Issued
Varies by jurisdiction
Single Payment Due (Delinquent Date)
Varies by jurisdiction
* Recently updated within the last 30 days
Washington
Our Washington property tax consultants leverage unmatched local knowledge to help businesses successfully navigate the state’s complex property tax infrastructure, achieving multijurisdictional compliance and freeing up capital through optimized tax savings.
ExploreLien Date
January 1, Tax Year (Calendar)
Real Property Information
Appeal Deadline
Appeal deadlines vary with counties, either 30 or 60 days following the Value Change Notice mail date.
Assessment Notice Issue Date
No set date. Values are typically mailed between June and December of the assessment year for taxes in the following calendar year.
Real Estate Tax Bill Payment Information
Tax Bills Issued
Sometime in February of the tax year
Single Payment Due (Delinquent Date)
Apr 30
First Installment Due (Delinquent Date)
Apr 30
Second Installment Due (Delinquent Date)
Oct 31
Personal Property Information
Appeal Deadline
Jul 1
July 1
Assessment Notice Issue Date
Oct 15
Rendition Date
Apr 30
Personal Property Tax Bill Payment Information
Tax Bills Issued
Feb 1
Single Payment Due (Delinquent Date)
Apr 30
First Installment Due (Delinquent Date)
Apr 30
Second Installment Due (Delinquent Date)
Oct 31
* Recently updated within the last 30 days
Washington, D.C.
Our Washington, D.C. property tax consultants help businesses manage assessments, appeals, and compliance with precision to reduce liabilities and costs.
ExploreLien Date
January 1, Tax Year (Calendar)
Real Property Information
Assessment Notice Issue Date
Mar 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Mar 1
Single Payment Due (Delinquent Date)
Mar 31
Personal Property Information
Appeal Deadline
Jul 31
Assessment Notice Issue Date
Jul 1
Rendition Date
Jul 31
Personal Property Tax Bill Payment Information
Tax Bills Issued
Jul 1
Single Payment Due (Delinquent Date)
* Recently updated within the last 30 days
West Virginia
Our West Virginia property tax consultants apply in-depth knowledge of local assessment frameworks and regulatory environments to identify savings opportunities and support full compliance.
ExploreLien Date
July 1 of prior year
Real Property Information
Appeal Deadline
Feb 20
February 20, if a notice of increase is issued; March 31, if no assessment notice is issued.
Assessment Notice Issue Date
On or before January 15. *Real property assessment notices are only sent if the assessment increases by 10% or more from the previous year.
Real Estate Tax Bill Payment Information
Tax Bills Issued
Jul 15
Single Payment Due (Delinquent Date)
Sep 30
First Installment Due (Delinquent Date)
Sep 30
Second Installment Due (Delinquent Date)
Mar 31
Personal Property Information
Appeal Deadline
20-Feb
Assessment Notice Issue Date
On or before January 15. *Personal property assessment notices are only sent if the assessment increases by $100,000 or more.
Rendition Date
August 1 (Industrial); September 1 (Commercial)
Personal Property Tax Bill Payment Information
Tax Bills Issued
Aug 1
Single Payment Due (Delinquent Date)
Date Not Applicable
First Installment Due (Delinquent Date)
Sep 30
Second Installment Due (Delinquent Date)
March 31 of the following year
* Recently updated within the last 30 days
Other Considerations
In West Virginia, property owners can take advantage of a 2.5% discount when paying their property taxes by the first of the month in which they are due. This discount is applicable to taxes due on September 30 and March 31, provided that payment is made before September 1 and March 1, respectively. This incentive encourages timely tax payments and can lead to potential savings for property owners in the state.
Wisconsin
Our Wisconsin property tax consultants leverage deep understanding of local assessment practices and regulatory requirements to reduce costs and enhance compliance.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
Varies annually; (Appeal deadlines occur between the end of April through November). The two main jurisdictions are Madison and Milwaukee, deadlines of mid May and the third Monday in May, respectively.
Assessment Notice Issue Date
April–November, varies by city
Real Estate Tax Bill Payment Information
Tax Bills Issued
Early December
Single Payment Due (Delinquent Date)
Jan 31
First Installment Due (Delinquent Date)
Jan 31
Second Installment Due (Delinquent Date)
Jul 31
Personal Property Information
Personal property is not taxable in Wisconsin
Personal Property Tax Bill Payment Information
N/A
* Recently updated within the last 30 days
Other Considerations
To appeal a Wisconsin real or personal property valuation: – 1st class cities, currently Milwaukee: Objections must first be made in writing and filed with the commissioner of assessments on or before the 3rd Monday in May. – All other municipalities: Property owners must provide the Board of Review clerk with oral or written notice of intent to object at least 48 hours before the first scheduled Board of Review meeting and must also file the applicable written objection form.
Wyoming
Our Wyoming property tax consultants bring decades of local experience and global sophistication to help our clients ensure compliance and uncover tax savings throughout the state’s counties and local tax jurisdictions.
ExploreLien Date
Jan 1
Real Property Information
Appeal Deadline
May 1
May 1; 30 days from notice date
Assessment Notice Issue Date
Apr 1
Real Estate Tax Bill Payment Information
Tax Bills Issued
Sep 1
Single Payment Due (Delinquent Date)
Nov 10
First Installment Due (Delinquent Date)
Nov 10
Second Installment Due (Delinquent Date)
May 10
Personal Property Information
Appeal Deadline
May 1
May 1
Assessment Notice Issue Date
Apr 1
Rendition Date
Mar 1
Personal Property Tax Bill Payment Information
Tax Bills Issued
Oct 1
Single Payment Due (Delinquent Date)
Nov 10
First Installment Due (Delinquent Date)
Nov 10
Second Installment Due (Delinquent Date)
May 10 of the following year
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