Important Dates for Property Owners

January 1		Valuation Date for the current valuation year.
March 1		Second half of property taxes on real property for the prior tax year are due.
By March 1		Notice of value mailed.
End of April		Owners may file an appeal on their Notice of Value. Appeals must be filed within 60 days of the Notice of Value.
May 1		Second half of property taxes on real property for the prior tax year become delinquent.
August 15		All petitions for review shall be answered by this date. (Deadline to file to the State Board of Equalization is 25 days from the Notice of Decision date).
3rd Monday in August		Property tax rates are established.
September 1		Treasurer mails delinquent tax notices.
September 30		On or before this date, Notice of Change in current year valuations mailed. (Owners have 25 Days from the mailing date to file an appeal.)
October 1		First half of property taxes on real property for the current year are due.
October 15		All hearings for the March notice of valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Court within 60 days after the final notice of decision).
November 1		First half of property taxes on real property for the current year become delinquent.
November 15		All hearings for the Notice of Change valuations must be held by the State Board of Equalization by this date. (Owners may appeal to the Court within 60 days after the final notice of decision).

2009 Petition Dates

2009 Notice of Valuation Mailed	February 27, 2008
Last day to mail appeal forms	April 25, 2008
File Deadline	April 28, 2008
Assessor's Response Deadline	August 15, 2008
File to State	within 25 days of Assessor's Decision
State's Response Deadline	October 15, 2008
File to Tax Court	within 60 days of the most recent Administrative decision
-OR-	File directly to Tax Court on/or before December 15, 2008

2009 Notice of Change (Supplementals)

2009 Notice of Change cards mailed	September 30, 2008
Last day to mail appeal forms	October 24, 2008
File Deadline (to state)	October 27, 2008
State's Response Deadline	November 21, 2008
File to Tax Court	within 60 days of State Decision

Notice of Proposed Correction (NOE/NOPC)

File Deadline	30 Days from date received
Appeal to SBOE	within 25 days of Assessor's Decision

Notice of Claim (NOC)

Assessor Response	30 Days from date received
Appeal to SBOE	within 150 days from date filed