Assessment Calendar
Significant Dates and Events in the Assessment Cycle
| 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 |
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 |
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 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) | |
| MARCH 15 | Deadline for property owners to apply for greenbelt classification (agricultural, forest, or open space land). (TCA 67-5-1006) |
| 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 - 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 |
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 |
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 |
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 |
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 |
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. |