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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: April 1
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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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: June or 30 days/notice
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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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: May - October, Varies by Jurisdiction
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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
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Real Property Tax:
- Assessment Date: July 1, Varies by jurisdiction
- Appeal Date: 30 days/notice
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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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: July 1 or 3-6- days/notice
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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.
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Real Property Tax:
- Assessment Date: Jan 1 or July 1, Varies by jurisdiction
- Appeal Date: Varies by jurisdiction
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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
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Real Property Tax:
- Assessment Date: April 1
- Appeal Date: May - July, Varies by Jurisdiction
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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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: Sept 15 or 45 days/notice
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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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: May 31 or 30 days/notice
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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
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Real Property Tax:
- Assessment Date: January 1
- Appeal Date: June - 45 days/notice
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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
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Real Property Tax:
- Assessment Date: November 1
- Appeal Date: March
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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
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Real Property Tax:
- Assessment Date: December 31
- Appeal Date: January 15/Non-countywide equalization year appeals 90 days notice/countywide equalization year appeals
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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
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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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