All taxing entities inform the Tax commission of boundary changes. 

Applications for assessment under Greenbelt must be filed with Assessor's Office. 

Personal property affidavits should be mailed to property owners. 

LIEN DATE

All property appraised based upon situs and status as of this date. 

Greenbelt applications due with payment of late filing fee. 

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. 

County Auditor reports value, tax increment requested, tax increment paid, etc., to redevelopment agency and other taxing entities/agencies impacted. 

County notifies previously exempt property owners who failed to file annual affidavit of board's intent to revoke the exemption.

County Assessor completes the assessment roll and delivers it to County Auditor with required affidavit.

County Auditor provides certified tax rates, forms, instructions, and valuation information to each taxing entity.

County Auditor mails Notice of Valuation and Tax Changes to all property owners.

Applications for appeal of locally assessed real property are due to County Board of Equalization.  Hearings may be held and decisions made through October

Taxing entities subject to rate increase procedures hold hearings on proposed tax increases, adopt final budgets and final tax rates, and report information to the County auditor and the Tax Commission in the form of a resolution.

Applications for tax relief filed with county legislative body for veteran exemptions and indigent abatements and deferrals; and with county executive for blind exemptions.

Application for tax relief (circuit breaker) filed with county.

County to render decisions on real property appeals and notify taxpayers.

County Auditor makes official record of all changes ordered by the County Board of Equalization.

Redevelopment agencies file reports with County Auditor, the Tax Commission, the state board of education, and all taxing entities impacted.

Unpaid taxes on real property become delinquent and 2% penalty applied.

County adopts budget for the next fiscal year.

Alternate date on which real property taxes become delinquent if county takes action to extend the delinquency date.