2006 Property Tax Calendar

• Prior to January 1 -- All taxing entities inform the Tax commission of boundary changes. 10-1-116, 17A-1-102
  
• By January 1 -- Personal property affidavits should be mailed to property owners. 59-2-306
  
• On January 1 -- Lien Date -- All property appraised based upon situs and status as of this date. 59-2-104, 59-2-1302
  
• By March 1 -- Annual affidavits of use filed with the county board of equalization with regard to certain exempt property. Applications for exemptions based on use for religious, charitable or educational purposes filed with county. 59-2-1101
  
• By April 1 -- County notifies previously exempt property owners who failed to file annual affidavit of board's intent to revoke the exemption. 59-2-1102
  
• Prior to May 1 -- New greenbelt applications due. 59-2-508
  
• Prior to May 22 -- County Assessor completes the assessment roll and delivers it to County Auditor with required affidavit. 59-2-311, 59-2-303
• By June 1--Centrally assessed property owners file appeals with State Tax Commission. 59-2-1007
  
• By July 22 -- County Auditor mails Notice of Valuation and Tax Changes to all property owners. 59-2-919
  
• By Sept 1 -- Applications for tax relief filed with county legislative body for veteran exemptions and indigent abatements and deferrals; and with county executive for blind exemptions. 59-2-1105(veteran), 59-2-1106 (blind), 59-2-1206 (indigent)
  
• By September 1 -- Application for tax relief (circuit breaker) filed with county. 59-2-1206
• By September 15 of the current year or within 45 days of mailing of notice ^-- Applications for appeal of locally assessed real property are due to County Board of Equalization. Hearings may be held and decisions made through October 1. 59-2-1004, 59-2-1001
  
• By October 1 ^-- County to render decisions on real property appeals and notify taxpayers. 59-2-1004
  
• Prior to October 15 -- County Auditor makes official record of all changes ordered by the County Board of Equalization. 59-2-1011
  
• By November 1 -- County Treasurer mail tax notices (including notice of budget hearings for calendar-year entities) 59-2-918, 59-2-1317
  
• After November 30 ^-- Unpaid taxes on real property become delinquent and 2% penalty applied. 59-2-1331

Tax Sales

• No sooner than one year after taxes become delinquent. -- County Assessor may sell delinquent mobile homes used as primary residences and assessed as personal property.