The real property tax cycle
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This page identifies and explains important events in the annual real property assessment tax cycle. Specific dates vary by locality. Contact your assessor for the exact dates that apply to your property.
Real property price level for the assessment cycle is frozen as of this date.
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with assessor by this date.
Public inspection of inventory
Period of time in which property owners can review the information on file for their property.
The assessor completes, certifies and files a roll containing proposed assessed values for each property in the assessing unit.
Public notice of tentative roll
Assessor publishes and posts notice of completion and filing of tentative assessment roll.
Change of assessment notices
Notices are sent to property owners who have a change in assessment or taxable status on the tentative roll.
Public inspection of tentative roll
Period of time in which property owners may examine the assessed values on the tentative roll and discuss them with the assessor.
Board of Assessment Review meets to hear assessment complaints. Last day property owners may file a formal complaint seeking reduction in their tentative assessments.
Notice of Board of Assessment Review (BAR) decisions
Property owners are notified of the results of the review by the BAR.
The assessor signs and files a roll that contains the final assessments, including all changes.
Small claims assessment review
The last date by which an owner of a one, two, or three family residence may apply for small claims assessment review of the BAR determination. This is 30 days after the filing of the final assessment roll, except for New York City, where it is October 25.
Filing of Article 7 Certiorari Writ
A legal action pursuant to Article 7 of the Real Property Tax Law challenging an assessment must be filed in State Supreme Court no later than 30 days after the date the final assessment roll is filed.
School tax roll
The assessor delivers to the school authorities a duplicate of the part of the final assessment roll that applies to the school district.
School tax lien date
The date school authorities attach to the school tax roll an authorization for collection of taxes. Tax collector publishes notice of tax collection.
Correction of errors for school roll
The last date for a property owner to apply to the county director of real property tax services for correction of a clerical error or unlawful entry on the school tax roll.
End of interest-free period: School tax
Taxes may be paid without interest or penalty fees for one month after publication of a notice of collection.
County, city, town tax roll
The assessor delivers to the county/city/town authorities a duplicate of the part of the final assessment roll that applies to the county/ city/town.
The date county, city, town authorities attach to the county/city/town tax roll an authorization for collection of taxes. Tax collector publishes notice of tax collection.
Correction of errors for county, city, town roll
The last date for a property owner to apply to the county director of real property tax services for correction of a clerical error or unlawful entry on the county, city, town, or school tax rolls.
End of interest-free period County, city, town tax
County, city, town taxes may be paid without interest or penalty fees for one month after publication of a notice of collection.