Important Tax Dates
January 1: Tax lien date. All property is appraised and ownership is established.
January 31: By this date the Treasurer must have advertised all previous year delinquent real property taxes in a newspaper of general circulation. Delinquent taxes paid after this date include a 2.5% penalty with a $10 minimum, and interest at the rate set by statute.
March 15: By this date, the Treasurer must complete the official record of delinquent taxes and certify the record. Also by this date, the Treasurer must prepare and deliver to the Auditor the "Tax Sale Listing" of all properties whose redemption period is expiring. The redemption period expires on March 15 of the 5th year after the taxes became delinquent.
May, June: During May and/or June, the Auditor conducts the final tax sale(s) of properties for which the redemption period has expired. Public notice of the final tax sale is published in a newspaper of general circulation once each week for four consecutive weeks immediately preceeding the scheduled sale. Notice is also provided by certified and first class mail to the recorded owner, the occupant, and all other interests of record. Properties may be redeemed on behalf of the recorded owner at any time prior to the tax sale.
May 22: By this date the Assessor completes the assessment roll and certifies assessed values to the Auditor.
July 22: By this date the Auditor must prepare and mail the Notice of Valuation and tax changes to all real property owners. Scheduled budget hearings for fiscal year taxing entities (cities and school districts) are disclosed in the Valuation Notice.
August 15 - September 15: File valuation appeals with Board of Equalization.
September 1: Statutory deadline for filing tax relief applications with Treasurer.
November 1: Tax Notices must be mailed to property owners by this date. Scheduled budget hearings for calendar year taxing entities (the county, water, sewer, and other service districts) are disclosed in the Tax Notice.
November: Treasurer receives and posts payments of current year real property taxes.
November 30: Last day to pay current year property taxes without penalty.
December 1: Real property taxes become delinquent. The penalty for delinquent taxes is the greater of 2.5% or $10 for each parcel. The penalty will be reduced to the greater of 1% or $10 if all delinquent taxes and the 1% penalty are paid on or before January 31.