Skip to Main Content

Important Assessment & Tax Dates

The following is a calandar of important dates both in assessing and regarding taxes.

Important Assessment & Tax Dates

February 1: Deadline for filing qualified personal property (L-4143) w/assessor

February 10: Deadline for filing personal property affidavits (L-5076)

February 14: Last day to pay winter taxes without penalty

February 18: Deadline for county equalization to post tentative equalization ratios & est. SEV multipliers

February 20: Deadline for filing personal property statements

No less than 14 days prior to MBOR: Notices of assessment change sent out

Tues. following 1st Mon. in March: MBOR begins, in Holland appeals heard that day and rest of week at least, many other units have organizational meeting now, then start appeals week later

Wed. following 1st Mon. in April: Assessment roll with BOR certification due to county equalization

May 31: Deadline for submission of MTT appeals for commercial or industrial real, commercial or industrial personal, or utility personal

June 1: Deadline for filing PRE Affidavits (must own and occupy property prior) for summer tax bill; also deadline for filing initial request (1st year) of a conditional rescission of PRE [1]

June 30: Deadline for submission of property classification appeals to STC [2]

July 1: Summer taxes sent out

Tues. following 3rd Mon. in July: July Board of Review (JBOR)

July 31: Deadline for submission of MTT appeals for res real, agricultural real, timber cutover real, or agricultural personal [3]

August 15: Last day to pay summer taxes without penalty

October 31: Deadline for submission of approved Special Acts applications to STC

November 1: Deadline for filing PRE Affidavits (must own and occupy property prior) for winter tax bill

December 1: Winter taxes sent out

Tues. following 2nd Mon. in December: December Board of Review (DBOR)

December 31: Tax day; also deadline for owner claiming conditional rescission to file verification (4640)

________________________________________________

[1] Must verify every year on Dec. 31 up to 3 years

[2] Must have appealed to MBOR

[3] Must have appealed to MBOR