| January 1 |
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The date on which all real property is assessed. Tax Bills are prepared in the January 1st owner’s name.
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| January 1 - March 1 |
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The dates by which property owners are required to list any changes in the condition or value of their real property to the PVA.
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| January 1 - May 15 |
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The dates by which any tangible personal property must be listed through the PVA. Tangible property not listed by May 15th is considered omitted, and an omitted return must be filed through the revenue cabinet.
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| First Monday in May1 |
Time Period in which taxpayers may inspect the tax roll and discuss their assessment with the PVA.
Deadline is 13 Days beginning First Monday in May (6 days per week, including Saturday) unless an extension is granted.
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| 25 - 35 days post inspection1 |
In cases where an agreement in assessment value cannot be reached between the taxpayer and the PVA, a local board of appeals may hear and rule on the assessment.
Deadline is five days beginning 25 to 35 days after inspection date.
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| September 15 |
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Deadline by which the sheriff should receive the county tax bills from the office of the PVA.
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| by November 1 |
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As an incentive to early payment of taxes, taxpayers receive a 2% discount for payment by November 1st.
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| November 2 - December 31 |
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From November 2nd to Decemeber 31st, tax bills may be paid at face value (no discount or penalty).
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| January 1 |
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After December 31st, all unpaid tax bills are considered delinquent.
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| January 1 - January 31 |
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a 5% penalty is added to the tax bill if paid between January 1st and January 31st.
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| after January 31 |
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After January 31st, a 10% penalty and 10% sheriff’s fee is added to the face value.
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| April 30 |
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Any unpaid tax bills after April 30th are turned over to the County Clerk’s Office. Please contact the County Clerk for information regarding the Sale of unpaid tax bills.
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