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The Real Property Tax Cycle
This pamphlet identifies and explains important events in the annual
real property assessment tax cycle. Specific dates vary by locality. Contact
your assessor for the exact dates that apply to your property.
Real property price level for the assessment cycle is frozen as
of this date.
The ownership and physical condition of real property as of
this date are assessed (valued) according to price fixed as of the valuation
date. All applications for property exemptions must be filed with assessor
by this date.
Public Inspection of Inventory
:
Period of time in which property owners can review the
information on file for their property.
The assessor completes, certifies and files a roll containing
proposed assessed values for each property in the assessing unit.
Public Notice of Tentative
Roll:
Assessor publishes and posts notice of completion and filing of
tentative assessment roll.
Change of Assessment Notices:
Notices are sent to property owners who have a change in
assessment or taxable status on the tentative roll.
Public Inspection of Tentative
Roll:
Period of time in which property owners may examine the
assessed values on the tentative roll and discuss them with the assessor.
Board of Assessment Review meets to hear assessment complaints.
Last day property owners may file a formal complaint seeking reduction in their
tentative assessments.
Notice of Board of Assessment
Review (BAR) Decisions:
Property owners are notified of the results of the review by
the BAR.
The assessor signs and files a roll that contains the final
assessments, including all changes.
Small Claims Assessment Review:
The last date by which an owner of a one, two, or three family
residence may apply for small claims assessment review of the BAR determination.
This is 30 days after the filing of the final assessment roll, except for New
York City, where it is October 25.
Filing of Article 7 Certiorari
Writ :
A legal action pursuant to Article 7 of the Real Property Tax
Law challenging an assessment must be filed in State Supreme Court no later than
30 days after the date the final assessment roll is filed.
School Tax Roll:
The assessor delivers to the school authorities a duplicate of
the part of the final assessment roll that applies to the school district.
School Tax Lien Date:
The date school authorities attach to the school tax roll an
authorization for collection of taxes. Tax collector publishes notice of tax
collection.
Correction of Errors for School
Roll:
The last date for a property owner to apply to the county
director of real property tax services for correction of a clerical error or
unlawful entry on the school tax roll.
End of Interest Free
Period--School Tax:
Taxes may be paid without interest or penalty fees for one
month after publication of a notice of collection.
County/City/Town Tax Roll:
The assessor delivers to the county/city/town authorities a
duplicate of the part of the final assessment roll that applies to the county/
city/town.
The date county/city/town authorities attach to the
county/city/town tax roll an authorization for collection of taxes. Tax
collector publishes notice of tax collection.
Correction of Errors for
County/City/Town Roll:
The last date for a property owner to apply to the county
director of real property tax services for correction of a clerical error or
unlawful entry on the county, city, town, or school tax rolls.
End of Interest Free Period
County/City/Town Tax:
County/city/town taxes may be paid without interest or penalty
fees for one month ater publication of a notice of collection.
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