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

Mid-September
  • 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.
End-September
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.