Each year, there are certain dates that property owners should bear in mind. These dates can vary in some counties and municipalities.
You can check the dates for your municipality through our Municipal Profiles webpages:
- Select your county - then municipality (or use the search option to find your municipality)
- Select "Assessment Roll Dates"
Please note: the dates on our website are based on information provided by municipalities. You should contact your assessor to confirm the dates for your municipality. (Assessor contact information is also available from Municipal Profiles.)
There are six primary "action" dates for property owners:
- Taxable Status Date
- March 1 in most communities*
- Due date for exemption applications
- On or around this date, assessment impact notices are sent to property owners in municipalities conducting reassessments
- Tentative Roll Date
- May 1 in most communities*
- Tentative assessment roll is made available to the public
- Assessments are based on their condition and ownership on Taxable Status Date and the value of property on Valuation Date (see below)
- Within ten days:
- Assessment rolls must be available from the municipal website
- Assessment increase notices must be sent to affected property owners
- You should check your assessment soon after Tentative Roll Date
- School Budget Voting Day
- 3rd Tuesday in May
- All residents are eligible to vote
- Grievance Day
- Final Roll Date
- July 1 in most communities*
- If you grieved your assessment and did not receive the relief you requested, you can apply for judicial review of your assessment within 30 days following Final Roll Date
- School property tax bills
- Mailed in the beginning of September in most communities*
- Pay close attention to the deadline for payments - they too can vary from one town to the next
- Municipal & County property tax bills
- Mailed in the beginning of January in most communities*
- Payment deadlines vary in some municipalities and counties
Valuation Date is the date upon which the value of your property is based. In most communities, Valuation Date is July 1 of the prior year.* For instance, assessments on the 2011 assessment roll (typically made public on May 1, 2011) were based on the value of property as of July 1, 2010.
The lag between Tentative Roll Date and Valuation Date enables assessors and taxpayers to use all available sales before AND after the Valuation Date to estimate the value of property.
Taxable Status Date vs. Valuation Date
As noted above, the assessments published on the tentative and final assessment rolls are:
- Based on the value of the property on Valuation Date
- Based on the property's condition and ownership as of Taxable Status Date
- Your home was destroyed by fire in February, 2011 leaving only a vacant lot.
- Because the property burned down prior to Taxable Status Date, your 2011 assessment was based on the vacant lot only.
- Your 2011 assessment was based on the value of your vacant lot on July 1, 2010 (Valuation Date).
- Your September 2011 school taxes and January 2012 town/county taxes are based on the value of the vacant lot.
- Your home burned down on March 15, 2011 leaving only a vacant lot.
- Because the property burned down after Taxable Status Date, your 2011 assessment was based on your property with your home intact.
- Your 2011 assessment was based on the value of your home on July 1, 2010 (Valuation Date).
- Your September 2011 school taxes and January 2012 town/county taxes are based on the value of your home.
Be involved with the budget process
If you are concerned with the amount of property taxes being collected in your community, you may wish to be involved with the local budgeting processes. There are public meetings you can attend and voice your opinion, and you also have the opportunity to vote on your school budget.
For school district taxes, in addition to voting on the budget, you can attend budget meetings. Generally, the budget meetings are held in the spring through early April.
For municipal and county taxes, budget meetings are held in the fall through mid-November. Special districts (fire districts, sewer districts, etc.) also hold public meetings, but the dates vary. Contact the district for more information.
* Date may vary in some communities. You should confirm the date with your assessor's office.