|
DATE |
ACTION
/ ACTIVITY / DEADLINE |
|
JANUARY 1 |
Assessment Date - ownership, assessments and tax maps
for the year are to reflect their status as of this date. (TCA
67-5-502) |
|
January 15 - 31 |
Division of State Assessed Properties mails Ad
Valorem Tax Questionnaire to all motor carriers newly added to the
state’s single state registration system. |
|
January |
Trustee publishes for two consecutive weeks notice
of intent to file suit for delinquent taxes. (TCA
67-5-2401) |
|
FEBRUARY
1 |
Deadline for Assessor to mail Personal Property
Schedules to businesses. (TCA 67-5-903) |
|
Deadline for property owners to submit to Assessor
materials costs for incomplete improvements as of January 1. (TCA
67-5-603) |
|
FEBRUARY 1 - 10 |
Division of State Assessed Properties mails Ad
Valorem Tax Report Forms to all centrally assessed utilities and
companies. |
|
FEBRUARY 28 |
Deadline to pay preceding year’s property taxes
without penalty or interest. (TCA 67-5-2010) |
|
MARCH 1 |
Delinquency date for preceding year’s property
taxes. (TCA 67-5-2010) |
|
Deadline for businesses to file Personal Property
Schedules with Assessor. (TCA 67-5-903) |
|
Deadline for Assessor to furnish Mobile Home
Schedules to mobile home park owners. (TCA
67-5-802) |
|
Deadline for property owners to apply for greenbelt
classification (agricultural, forest or open space land). (TCA
67-5-1006) |
|
Deadline to initiate correction of error for
preceding year’s taxes. (TCA 67-5-509) |
|
Last date the State Board of Equalization can
accept a late appeal from the previous tax year delayed for reasonable
cause. (TCA 67-5-1412) |
|
Deadline to appeal to State Board of Equalization
regarding liability for rollback taxes for immediate preceding year. (TCA
67-5-1008) |
|
APRIL 1 |
Deadline for Trustee to deliver delinquent list
showing all unpaid land taxes to delinquent tax attorney. May occur
between February 1 and April 1. (TCA 67-5-2404) |
|
Deadline for delinquent tax attorney to file suit
to collect unpaid taxes. May occur between February 1 and April 1. (TCA
67-5-2405) |
|
Deadline for municipalities to certify delinquent
taxes for the second preceding year to the county Trustee if they use
the county Trustee or the delinquent tax attorney to collect delinquent
real property taxes. (TCA 67-5-2005) |
|
Deadline for centrally assessed utilities and
companies to file Ad Valorem Tax Reports with Division of State Assessed
Properties. (TCA 67-5-1303) |
|
Deadline for Mobile Home Schedules to be filed with
the Assessor by mobile home park owners. (TCA
67-5-802) |
|
Bar to collection after 10 years following the year
in which taxes became delinquent. (TCA
67-5-1806) |
|
APRIL 5 |
Deadline for eligible property owners to apply for
property tax relief. (TCA 67-5-701) |
|
APRIL 20 |
Deadline for owners of certain low cost housing for
elderly to supply information to the Assessor regarding the percentage
of low income residents as of January 1. (TCA
67-5-207) |
|
MAY 20 |
Deadline for Assessor to complete assessments and
mail assessment change notices. (TCA 67-5-508)
Note - If a municipality has collection dates different from the
county, assessments for the city must be completed not less than forty
(40) days prior to the beginning tax due date of the municipality. (TCA
67-5-504) |
|
Deadline for Assessor to publish notice regarding
public inspection of assessment records and appeal to the County Board
of Equalization. (TCA 67-5-508) |
|
Deadline for religious, charitable, scientific, and
educational institutions to apply for exemption. (TCA
67-5-212) |
|
JUNE 1 |
County Board of Equalization session begins. Length
of session varies based on county population. (TCA
67-1-404) |
|
JUNE 30 |
Deadline for collecting officials to submit tax
relief applications and credit vouchers for preceding tax year to
Division of Property Assessments. (TCA 67-5-701) |
|
JUNE - JULY |
Trustee prepares list of parcels for which property
taxes are delinquent as of June 1 for purposes of producing delinquent
tax notices. (TCA 67-5-2402) |
|
JUNE 1 TO JULY 1 |
Court clerk to provide Trustee with list of
property involved in collection suits. (TCA
67-5-2403) |
|
JULY 1
|
Assessor furnishes schedule of assessed value for
each mobile home to mobile home park owners. (TCA
67-5-802) |
|
JULY |
Tax rates generally set by counties. |
|
Division of State Assessed Properties finalizes
utility assessments and prepares for Comptroller hearings. |
|
Trustee presents report to the county legislative
body at July meeting of all delinquent taxpayers and double assessments
in the county. (TCA 67-5-1903) |
|
AUGUST 1 |
General deadline for appeals to State Board of
Equalization, or within forty-five days of the date that the notice of
County Board action was sent. (TCA 67-5-1412) |
|
AUGUST (first Monday) |
Deadline for Division of State Assessed Properties
to complete all utility assessments and send notice of assessment to
each centrally assessed company. (TCA 67-5-1327)
Exceptions to these assessments must be filed within ten (10) days.
Hearings will be held during August for any exceptions filed. |
|
AUGUST (second Monday) |
Annual meeting of State Board of Equalization
(other meetings as called throughout the year). (TCA
67-1-301) |
|
SEPTEMBER 1 |
Deadline for filing an amended Personal Property
Schedule from the previous tax year. (TCA
67-5-903) |
|
Last day for new construction to be completed in
order to prorate assessment for current tax year. (TCA
67-5-603) |
|
Last day for moved, destroyed or damaged
improvements to be repaired or replaced in order to preclude proration
of assessment for current tax year. (TCA
67-5-603) |
|
Deadline to initiate back assessment or
reassessment (for 1 year generally; 3 years if there is failure to file,
fraud or collusion). (TCA 67-1-1005) |
|
SEPTEMBER (first Monday) |
Deadline for Comptroller to file with State Board
of Equalization assessments for centrally assessed utilities and
companies. Notice shall also be sent to any person or entity filing an
exception to the assessment. (TCA 67-5-1327) |
|
Deadline for Trustee's final accounting and
settlement for the year ended June 30. (TCA
67-5-1902) |
|
OCTOBER (first Monday) |
Current year’s property taxes become due and
payable (some municipalities may differ). (TCA
67-1-701 and 67-1-702) |
|
Statutory deadline for Assessor to present tax
rolls to Trustee. (TCA 67-5-807) |
|
OCTOBER (third
Monday |
Deadline for State Board of Equalization to certify
to Comptroller assessments for centrally assessed properties. (TCA
67-5-1329) |
|
OCTOBER - DECEMBER |
Division of State Assessed Properties prepares and
finalizes the Certification of Assessments to counties and cities.
|
