Important Property Tax Calendar due dates (with 2003 Legislative Changes):

Date	Description	Statue
Jan. 1, 12:01 a.m.	Assessment of Real Property (Listing & Value)	77-1301
Jan. 1, 12:01 a.m.	Assessment of Personal Property	77-1201
Jan. 31	Gov’t Subdivisions provide Assessors with copies of lease or descriptions of leased property	77-202.11
Feb. 1	Begin filing homestead exemption	77-202.01
March 20	Assessor completes assessment of Real Property	77-1301
March 20	Real Property Abstract filed with PA & T	77-1514
May 1	Personal Property returns due	77-1229
May 1	Personal Property Protests	77-1502
June 1	Certify completion of Real Property Assessment & Publish in newspaper	77-1315
June 1	Assessor sends notice of valuation change to owner of property	77-1315
June 15	Personal Property Abstract Filed with PA & T	77-5029
June 30	Homestead exemption application deadline	77-3512
June 30	Individual Real Property protest deadline	77-1502
June 1 to July 25	County Board of Equalization Session at least 3 days to review protest	77-1502
August 20	Assessor certifies taxable valuation to political Subdivisions	13-509 & 13-518
Sept 20	Budgets must be final and filed with levying Board and State Auditor	13-508
Oct. 15	Levy Date	77-1601
Oct. 31	Last day for County Board of Equalization requesting PTA assumption of Assessor’s Office	77-1340
Nov. 1	Tax Commissioner certifies qualified Homestead Applicants	77-3517
Dec. 31	Real and Personal Property Taxes Due	77-203
Dec. 31	Permissive exemption application deadline	77-202.01
May 1	Real and Personal Property Taxes Delinquent 1^st Half	77-204
Sept.1	Real and Personal Property Taxes Delinquent 2^nd Half	77-204

For a complete set of dates see http://pat.nol.org/

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