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District of Columbia
Personal Property Tax:
Assessment Date: July 1 Return Due Date: July 31 Extension: 3 months Taxability of Inventory: Exempt Appeal Date: April 1
Real Property Tax:
Assessment Date: January 1 Appeal Date: April 1
Wyoming
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 1 Extension: April 1 Taxability of Inventory: Exempt Appeal Date: 30 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: June or 30 days/notice
Wisconsin
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 1 Extension: April 1 (See Note 15 Below)* Taxability of Inventory: Exempt (See Note 12 Below)* Appeal Date: April-October, Depending on Location (See Note 13)* Note (12): *Inventory held for rental is taxable. Note (13): *After an informal review by the local assessor, review may be sought with the board of review, which meets for 30 days beginning on the 2nd Monday of May (3rd Monday of May in Milwaukee and Madison). Written or oral notice to the clerk is required at least 48 hours prior to the scheduled meeting. Written complaints to the Department of Revenue must be filed either within 20 days after receipt of the board’s determination notice or within 30 days of the date specified on the affidavit if no notice is received. Appeals to the state tax commission must be filed within 60 days of the determination. Note (15): *Applicable to the manufacturing returns; for the Business Personal Property extension, the date is determined by the jurisdiction, so it varies
Real Property Tax:
Assessment Date: January 1 Appeal Date: May - October, Varies by Jurisdiction
West Virginia
Personal Property Tax:
Assessment Date: July 1 Return Due Date: August 1/Industrial, September 1/Commercial Extension: N/A Taxability of Inventory: Taxed Appeal Date: Applications must be made before annual February 1 meeting
Real Property Tax:
Assessment Date: July 1, Varies by jurisdiction Appeal Date: 30 days/notice
Washington
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 30 Extension: N/A Taxability of Inventory: Exempt Appeal Date: July 1 / 30 days of notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: July 1 or 3-6- days/notice
Virginia
Personal Property Tax:
Assessment Date: January 1 Return Due Date: Varies by jurisdiction Extension: Varies local option Taxability of Inventory: See Note 11 Below* Appeal Date: 30 days/notice Note (11): *Varies by jurisdiction.
Real Property Tax:
Assessment Date: Jan 1 or July 1, Varies by jurisdiction Appeal Date: Varies by jurisdiction
Vermont
Personal Property Tax:
Assessment Date: April 1 Return Due Date: April 20 Extension: N/A Taxability of Inventory: See Note 10 Below* Appeal Date: May - July Note (10): * Taxable, although municipalities may elect an exemption
Real Property Tax:
Assessment Date: April 1 Appeal Date: May - July, Varies by Jurisdiction
Utah
Personal Property Tax:
Assessment Date: January 1 Return Due Date: May 15/except SLC Extension: N/A Taxability of Inventory: Exempt Appeal Date: 30 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: Sept 15 or 45 days/notice
Texas
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 15 Extension: 30 days Taxability of Inventory: Taxed Appeal Date: Later of June 1 or 30 days notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: May 31 or 30 days/notice
Tennessee
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 1 Extension: N/A Taxability of Inventory: Exempt except raw materials Appeal Date: Later of June 1 or 30 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: June - 45 days/notice
South Dakota
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: November 1 Appeal Date: March
South Carolina
Personal Property Tax:
Assessment Date: January 1 or fiscal close date Return Due Date: April 30 or 120 days from fiscal close date Extension: N/A Taxability of Inventory: Exempt Appeal Date: 90 days/notice
Real Property Tax:
Assessment Date: December 31 Appeal Date: January 15/Non-countywide equalization year appeals 90 days notice/countywide equalization year appeals
Rhode Island
Personal Property Tax:
Assessment Date: December 31 Return Due Date: Jan 31 Extension: March 15 Taxability of Inventory: Exempt Appeal Date: Varies by Jurisdiction
Real Property Tax:
Assessment Date: December 31 Appeal Date: October - December, Varies by town
Pennsylvania
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: Varies Appeal Date: Varies by Jurisdiction
Oregon
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 1 Extension: April 15 Taxability of Inventory: Exempt Appeal Date: December 31
Real Property Tax:
Assessment Date: January 1 Appeal Date: December 31
Oklahoma
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 15 Extension: N/A Taxability of Inventory: Taxed Appeal Date: 20 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: May 1 or 20 days/notice
Ohio
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: January 1 Appeal Date: April 1 (Usually March 31, but it falls on a Sunday this year)
North Dakota
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: February 1 Appeal Date: April - June
North Carolina
Personal Property Tax:
Assessment Date: January 1 Return Due Date: January 31 Extension: Up to April 15 Taxability of Inventory: Exempt Appeal Date: 30 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: April 4 or 30 days/notice
New York
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: March 1 Appeal Date: Varies by Jurisdiction
New Mexico
Personal Property Tax:
Assessment Date: January 1 Return Due Date: February 28/Last day of February Extension: March 31 Taxability of Inventory: Exempt Appeal Date: March - June/30 days notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: 30 days/notice
New Jersey
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: October 1 Appeal Date: April 1 or 45 days/notice
New Hampshire
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: April 1 Appeal Date: March 1 or 60 days/notice
Nevada
Personal Property Tax:
Assessment Date: July 1 Return Due Date: July 31 Extension: N/A Taxability of Inventory: Exempt Appeal Date: January 15 cnty board / March 10 state board
Real Property Tax:
Assessment Date: July 1 Appeal Date: January 15
Nebraska
Personal Property Tax:
Assessment Date: January 1 Return Due Date: May 1 Extension: N/A Taxability of Inventory: Exempt Appeal Date: June 30/15 days notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: June 30
Montana
Personal Property Tax:
Assessment Date: January 1 Return Due Date: January 31/30 days of receipt of form Extension: March 15 Taxability of Inventory: Exempt Appeal Date: 1st Monday in June/30 days notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: 1st Monday in June or 30 days/notice
Missouri
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 1 (St. L. April 1) Extension: May 1 Taxability of Inventory: Exempt Appeal Date: 3rd Monday in June/30 days notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: May - July, Varies by jurisdiction
Mississippi
Personal Property Tax:
Assessment Date: January 1/March 1 Return Due Date: April 1 Extension: N/A Taxability of Inventory: Taxed Appeal Date: 1st Monday in August or 10 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: 1st Monday in August
Minnesota
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: January 2 Appeal Date: April - May
Michigan
Personal Property Tax:
Assessment Date: December 31 Return Due Date: February 1 Extension: February 20 Taxability of Inventory: Exempt *See Note 12 below Appeal Date: March, Varies by jurisdiction Note (12): *Inventory held for rental is taxable
Real Property Tax:
Assessment Date: December 31 Appeal Date: February - March, Varies by jurisdiction
Massachusetts
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 1 Extension: N/A Taxability of Inventory: Taxed (See Note 9 Below)* Appeal Date: October - January, Varies by Jurisdiction Note (9): *Inventory held by corp are exempt. Inventory held by unincorporated businesses are taxable.
Real Property Tax:
Assessment Date: January 1 Appeal Date: October - February 1, Varies by Jurisdiction
Maryland
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 15 Extension: June 15 Taxability of Inventory: Exempt Appeal Date: 45 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: January 1/Non-reassessment year appeals 45 days notice/reassessment year appeals
Maine
Personal Property Tax:
Assessment Date: April 1 Return Due Date: Varies Extension: N/A Taxability of Inventory: Exempt Appeal Date: 60 days/notice
Real Property Tax:
Assessment Date: April 1 Appeal Date: December - February, Varies by Jurisdiction
Louisiana
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 1 (See Note 8 Below)* Extension: N/A Taxability of Inventory: Taxed Appeal Date: 10 days board decision Note (8): *Later of April 1 or 45 days of receipt of form Jefferson Parish, March 2 or 45 days after receipt of forms from assessor.
Real Property Tax:
Assessment Date: January 1 / Orleans Parish August 1 Appeal Date: August - September
Kentucky
Personal Property Tax:
Assessment Date: January 1 Return Due Date: May 15 Extension: N/A Taxability of Inventory: Taxed Appeal Date: 45 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: 3rd Monday in May
Kansas
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 15 Extension: See Note 7 Below* Taxability of Inventory: Exempt Appeal Date: May 15 or 30 days/notice Note (7): * A written request for an extension must be filed with county appraiser prior to 3/15. Does not guarantee that an extension will be granted.
Real Property Tax:
Assessment Date: January 1 Appeal Date: Mar 31 or 30 days/notice
Iowa
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: January 1 Appeal Date: May 5
Idaho
Personal Property Tax:
Assessment Date: January 1 Return Due Date: March 15 Extension: N/A Taxability of Inventory: Exempt Appeal Date: 4th Monday in June
Real Property Tax:
Assessment Date: January 1 Appeal Date: June 28 or 4th Monday in June
Hawaii
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A File With: N/A
Real Property Tax:
Assessment Date: Varies Appeal Date: Varies by Jurisdiction
Georgia
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 1 Extension: N/A Taxability of Inventory: Exempt but file (See Note 14 Below)* Appeal Date: 45 days/notice Note (14): *Inventory must still be reported but is exempt from taxation by the state of Georgia. Local rules vary.
Real Property Tax:
Assessment Date: January 1 Appeal Date: 45 days/notice
Florida
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 1 Extension: 45 days (See Note 6 Below)* Taxability of Inventory: Exempt Appeal Date: 25 days/notice Note (6): *When such requests are timely submitted.
Real Property Tax:
Assessment Date: January 1 Appeal Date: September or 25 days notice
Delaware
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: Varies Appeal Date: Varies by Jurisdiction
Connecticut
Personal Property Tax:
Assessment Date: October 1 Return Due Date: November 1 (See Note 4 Below)* Extension: Good Cause (See Note 5 Below)* Taxability of Inventory: Exempt Appeal Date: February 20 Note (4): *Assessor may grant a 45 day extension to file upon a showing of good cause. Note (5): *The Assessor may grant a filing extension for good cause (CGS 12-42). The extension must be submitted in writing by Nov. 1st.
Real Property Tax:
Assessment Date: October 1 Appeal Date: February 20/Town may extend to March 20
Colorado
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 15 Extension: N/A Taxability of Inventory: Exempt Appeal Date: In writing by Jun 30/in person July 5
Real Property Tax:
Assessment Date: January 1 Appeal Date: June 1
California
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 1 Extension: May 7 Taxability of Inventory: Exempt Appeal Date: Between July 2 - September 15 or November 30
Real Property Tax:
Assessment Date: January 1 Appeal Date: 9/15 or 11/30
Arkansas
Personal Property Tax:
Assessment Date: January 1 (See Note 3 Below)* Return Due Date: May 31 Extension: N/A Taxability of Inventory: Taxed Appeal Date: By 3rd Monday in August Note (3): *Can assess purchases made through May 31st.
Real Property Tax:
Assessment Date: January 1 Appeal Date: 3rd Monday in August
Arizona
Personal Property Tax:
Assessment Date: January 1 Return Due Date: April 1 Extension: 30 days (See Note 2 Below)* Taxability of Inventory: Exempt Appeal Date: 60 days/notice Note (2): *If a taxpayer makes a written request, a 30 day extension may be granted for good cause.
Real Property Tax:
Assessment Date: January 1 Appeal Date: 60 days notice/no later May 31
Alaska
Personal Property Tax:
Assessment Date: January 1 Return Due Date: Jan 15 / April 20 Extension: N/A Taxability of Inventory: Maybe Exempt Appeal Date: 30 days/notice
Real Property Tax:
Assessment Date: January 1 Appeal Date: 30 days/notice
Alabama
Personal Property Tax:
Assessment Date: October 1 Return Due Date: December 31 (See Note 1 Below)* Extension: N/A Taxability of Inventory: Exempt Appeal Date: 30 days/notice Note (1): *A Supplemental return of property that an assessor failed to timely return or list may be completed no later than the 3rd Monday in Jan.
Real Property Tax:
Assessment Date: October 1 Appeal Date: 30 days/notice
Indiana
Personal Property Tax:
Assessment Date: March 1 Return Due Date: May 15 Extension: N/A Taxability of Inventory: Exempt Appeal Date: 45 days/notice
Real Property Tax:
Assessment Date: March 1 Appeal Date: May - December or 45 days/notice
Illinois
Personal Property Tax:
Assessment Date: Exempt Return Due Date: N/A Extension: N/A Taxability of Inventory: N/A Appeal Date: N/A
Real Property Tax:
Assessment Date: January 1 Appeal Date: August - December or 30 days/notice
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