Assessment Date: Jan. 1 of the current year
Personal Property Assessment Ratio: 25%
Real Estate Assessment Ratio: 35%
Personal Property Return Deadline: April 30 filed to the state for same corporate name. Individual corporate names are filed to counties. New Taxpayer Returns must be filed for certain properties at various times of the year.
Exemptions: Supplies, Leasehold Improvements, Leased Equipment, Vehicles
Real Estate Return Deadline: Not Required
Requirements: Not Applicable
Reappraisal Cycle: 6 years with 3 year updates
Appeal Period: Jan. 1 through March 31-some counties various
Appeal Deadline: Within 30 days of the notice date
The state conducts personal property audits, not counties.
Personal Property Due Date: April 30 of the current year, pay with return for county filings. Sep. 20 of the current year, not paid with return, for state filings. Some counties various.
Number of Payments: One
Real Estate Due Date: Jan. through Feb. of the following year for 1st half. June through August of the following year for 2nd half.
Number of Payments: Two
Period Covered: Jan. 1 through Dec. 31 of the current year