| REAL ESTATE | PERSONAL PROPERTY | |
|---|---|---|
| Assessment Date | January 1 |
January 1 |
| Listing Period | January 1 - March 1 |
January 1 - May 15 |
| First Recap to Revenue Cabinet | First Monday in April |
n/a |
| Public Inspection of Tax Roll/PVA Conferences | 13 Days Beginning First Monday in May (6 Days per Week, Including Saturday) |
n/a |
| Final Recap to Revenue | No Later than 6 Work Days After the Close of Inspection |
n/a |
| Revenue Cabinet Certification | Upon Completion of Action by Revenue Cabinet |
Upon Completion of Action of Revenue Cabinet |
| Board of Assessment Appeals | 5 Days Beginning 25 to 35 Days After Inspection |
n/a |
| Delivery of Assessment/Sales Ratio Study to PVA | September 1 or Within 30 Days After Final Recap |
n/a |
| Tax Bills Delivered to Sheriff | By September 15 |
By September 15 |
| Pay With Discount | By November 1 |
By November 1 |
| Pay Without Discount | November 2 -
December 31 |
November 2 -
December 31 |
| Tax Bills Delinquent | January 1 |
January 1 |
| Pay With 5 Percent Penalty |
January 1 -
January 31 |
January 1 -
January 31 |
| Pay With 10 Percent Penalty and 10 percent Sheriff's add-on fee |
After January 31 |
After January 31 |
| Transfer of Delinquent Tax Bills from the Sheriff to the County Clerk | April 15 - Sheriff collects tax through the close of business. |
April 15 - Sheriff collects tax through the close of business. |
| County Clerk's Sale of Certificates of Delinquency | July 14 through August 28 |
n/a |
| Sheriff's Settlement | By September 1 |
n/a |