March 1 (taxable status date)
All property is valued as of its condition on March 1. Also, March 1 is the deadline for exemption applications for review for the following December property tax bill.
Tentative Town Assessment Roll established and made available for public inspection.
Third Tuesday in May
Grievance Day. The final day for filing applications for review. (protest forms)
Assessment Roll becomes Final.
The last day for filing Small Claims Assessment Review or thirty days after the Assessment Roll becomes final.
The board of Assessors adopts the tentative assessment roll for the following year and the formal assessment grievance period begins.
January 2nd through March 1st
Period for examining the tentative assessment roll and filing applications for review (protest forms)with the Board of Assessors of the Assessment Review Commission (ARC)
Grievance Day. The final day for filing applications for review (protest forms)
Assessment roll becomes final. The board of Assessors certifies assessed valuations to all school districts, municipalities, and special districts. Those people eligible for exemptions are notified that they have received them. This is also the first day of a thirty day period during which writs of certiorari and small claims assessment changes can be filed. If ARC has not rendered a decision by April 1, a Small Claims Assessment Review (SCAR) or writ of certiorari may be filed within 30 days afters ARC's decision.
The last day of filing writs of certiorari and filing Small Claims Assessment Review.
If you live in a village or city, that municipal government maintains its own tax rolls for its won purposes. You must file separately for an exemption on city or village taxes or to challenge your village or city assessment. The deadlines vary, so check with your village or city assessor or clerk for additional information. A separate grievance must be filed to challenge your village assessment.