Tax Bill & Cycle

The Tax Bill
Read It Carefully
  • The tax bill represents 1/2 of the full year's tax.
  • Payment is due within 30 days of the bill date (not the postmark). On the 31st day, interest will begin to accrue at 14%, retroactive to the bill date.
  • Overvaluation appeals are due within 30 days of the bill date. The deadline for filing an abatement application is clearly printed on the tax bill.
  • Exemption applications are due within 3 months of the bill date. If your application has already been processed, half the exemption amount will be shown as a credit to your tax bill.
  • Past-due water and sewer charges are "liened" against the property and are shown on this bill. The outstanding balances accrue at an interest rate of 14%.
If You Did Not Receive a Tax Bill Your payment is due on time whether you received the tax bill or not. You may contact the Tax Collector's office and request a duplicate bill.
Annual Assessment & Tax Cycle
January 1
This is the assessment date for all real and personal property for the up-coming fiscal year. The ownership, use, and physical characteristics of all property are "frozen" as of this date for the purpose of determining assessments for the following fiscal year.

January - April
The mayor prepares the fiscal year budget and submits it to the City Council.

January - August
  • The assessors process all of the property transfers, subdivisions, condominium conversions, building permits.
  • The previous calendar year's market sales, leases, rentals, and expenses are analyzed and all assessments are adjusted accordingly.
May - June
The City Council reviews budget proposal, holds public hearings, and adopts the new fiscal year's budget.

July 1
This is the beginning of the fiscal year. It's also the qualification date for statutory exemptions

  • The City Council holds public hearings and votes on adopting tax classification.
  • The City Council votes on any remaining budget and fiscal issues affecting fiscal year.
The city sets tax rates and secures approval from the state.

Early October
The fall tax bill is issued.

Early November
30 days after tax bill:
  • Overvaluation abatement application deadline
  • Tax Payment due
November - January
Assessors review abatement applications and must act within 90 days of application.

Early January
90 days after fall tax bill:
  • Applications are due for residential exemption and elderly, veterans and other statutory exemptions.
April 1
The spring (second half) tax bill is issued. No appeals are permitted.

During April
Appeals to the Appellate Tax Board are due within 3 months after denial of overvaluation abatements by the Board of Assessors.

May 1
Spring tax bill payment is due.