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Department of Taxation and Finance

Property tax calendar

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 tool:

  1. Select your county - then municipality (or use the search option to find your municipality)
  2. Select "Assessment Roll Dates"

Important assessment roll dates for property owners

There are seven key dates that property owners should be aware of.

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. (You'll find assessor contact information in Municipal Profiles.)

1. 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.

2. 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.
  • You should check your assessment soon after Tentative Roll Date and before Grievance Day (see below).

3. School Budget Voting Day

  • Third Tuesday in May
  • All voting age residents are eligible to vote on the budget.

4. Grievance Day

5. 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.

6. School property tax bills

  • Mailed in the beginning of September in most communities*
  • Pay close attention to the deadline for payments - they can vary among school districts.

7. Municipal & County property tax bills

  • Mailed in the beginning of January in most communities*
  • Payment deadlines vary in some municipalities and counties.

* Date may vary in some communities. You should confirm the date with your assessor's office.

Valuation Date. 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 (but this date can also vary). For example, assessments on the 2022 assessment roll (typically made public on May 1, 2023) were based on the value of property as of July 1, 2021.

The lag between Valuation Date and Tentative Roll 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 and 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, and
  • based on the property's condition and ownership as of Taxable Status Date.

Examples:

  • Your home was destroyed by fire in February, 2022 leaving only a vacant lot.
    • Because the property burned down prior to Taxable Status Date, your 2022 assessment was based on the vacant lot only.
    • Your 2022 assessment was based on the value of your vacant lot on July 1, 2021 (Valuation Date).
    • Your September 2022 school taxes and January 2023 town and county taxes are based on the value of the vacant lot.
  • Your home burned down on March 15, 2022 leaving only a vacant lot.
    • Because the property burned down after Taxable Status Date, your 2022 assessment was based on your property with your home intact.
    • Your 2022 assessment was based on the value of your home on July 1, 2021 (Valuation Date).
    • Your September 2022 school taxes and January 2023 town and county taxes are based on the value of your home.

Local budget dates

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 typically 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.

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