January 1
“Assessment Date” for the following fiscal year. The ownership, use and physical characteristics of all property are frozen as of this date for determining assessments for the following fiscal year.
February 1
The 3rd quarter actual tax bill is normally due on this date.
May 1
The 4th quarter actual tax bill is due.
July 1
Beginning of the fiscal year. Beginning of the period for filing exemption applications. These may be filed until 90 days after the 3rd quarter actual tax bill is mailed.
August 1
The 1st quarter estimated tax bill is due.
October 1
Land use exemption (“Chapter Land”) applications are due (i.e. Chapter 61-A, Agricultural; and Chapter 61-B, Recreational)
November 1
The 2nd quarter estimated tax bill is due.
Late December
Mailing of the 3rd quarter actual tax bill. This is the bill that must show the new assessment and the new tax rate.
