Dates to Remember
- Effective date of current assessment.
April 1 through May 4 inclusive
- Property owner may request an informal review of their assessment by the assessor.
April 7 through May 5 inclusive
- Protest of assessment period for filing with the local Board of Review.
May 1 through adjournment
- Board of Review meets each year.
October 16 through October 25 inclusive
period for filing with Board of Review on those properties affected
by changes in value as a result of the Director of Revenue Equalization
Orders (odd numbered years).
January 1 through December 31
- Period for filing for
Homestead Credit, Military Exemption and Business Property Tax Credit. One time filing
is provided, by statute, unless the property owner is (1) filing
for Homestead Credit, Military Exemption or Business Property Tax Credit for the first time; (2) has purchased
a new or used home and is occupying the property as a homestead
as of July 1st; or (3) owner was using as a homestead but did
not previously file and (4) some change occurs that affects the requirements of the Business Property Tax Credit, then reapplication is required.
If the home qualifies and the property owner files on or before
July 1, the exemption will go into effect for the current assessment
year. If the property owner files after July 1, the exemption
will go into effect the year following the sign up.
For the Business Property Tax Credit, applications are due March 15th of each year for the prior year assessment.
Filing is required on the following, if provisions have been
made for exemptions as required:
- Family Farm
- Barn & One-Room School
- Religious, Literary, & Charitable
- Forest Reservations
- Fruit Tree Reservations
- Geothermal Heating & Cooling System
- Historic Property
- Impoundment Structure
- Indian Housing Authority
- Industrial Property Tax
- Low Rent Housing
- Methane Gas Conversion Property
- Mobile Home Park Shelter
- Natural Conservation or Wildlife areas
- Native Prairies
- Pollution Control
- Speculative Shell Building
- Urban Revitalization
- Wildlife Habitat
- Disabled Vet Homestead