| |
Real Estate |
Personal Property |
| Assessment Date |
January 1 |
January 1 |
| Listing Period |
January 1 - March 1 |
January 1 - May 15 |
| First Recap to Revenue Cabinet |
First Monday in April |
|
| Public Inspection of Tax Roll |
13 Days Beginning First Monday in May (6 days per week, including Saturday) |
|
| Conference with PVA |
No Later Than End of Inspection Period |
|
| File Appeal with County Board |
No Later Than 6 Work Days After the Close of Inspection |
|
| Revenue Cabinet Certification |
Upon Completion of Action by Revenue Cabinet |
Upon Completion of Action by Revenue Cabinet |
| Board of Assessment Appeals |
5 Days Beginning 25 to 35 Days After Inspection |
|
| Tax Bills Delivered to Sheriff |
By September 15 |
By September 15 |
| Pay With Discount |
Before December 1 |
Before December 1 |
| Pay Without Discount |
December 1 - December 31 |
December 1 - December 31 |
| Tax Bills Delinquent |
January 1 |
January 1 |
| Pay With 5 Percent Penalty |
January 1 - January 31 |
January 1 - January 31 |
| Pay With 10 Percent Penalty and 10 Percent Sheriff's Add-On Fee |
After January 31 |
After January 31 |
