Assessment Calendar

January 1st
• "Assessment Date" ownership, assessments and tax maps for the year are to be completed as of this date.

• Mobile Home Parks forms are mailed to mobile home park owners

Feburary 1st
Personal Property Schedules mailed to each business owner by this date.

February 28th
Last day to pay preceding year’s taxes without penalty and interest.

March 15
• Mobile Home Forms should be returned to the assessor's office.

• Personal Property Schedules must be returned by this date.

• Deadline to apply for greenbelt.

• Corrections of errors or omissions on the part of the assessor must be requested or initiated on or before March 1, no more than the second year following the tax year for which the correction is to be made. Errors or omissions that are correctable include only obvious clerical mistakes, involving no judgment of or discretion by the assessor, apparent from the face of the official tax and assessment records, such as the name or address of an owner, the location or physical description of property, misplacement of a decimal point or mathematical miscalculation, errors of classification, and duplicate assessment. Errors or omissions do not include clerical mistakes made by the taxpayer in a Personal Property Schedule.

April 15th
Deadline for data entry to the state CAMA system for assessment rolls and change notices.

• Certify tax maps to the state Office of Local Government.

May
Prior to May 20th the assessor must make the assessment records available to the public. Notice shall be printed in a newspaper of general circulation referencing the day that the County Board will convene and the last day that appeals will be accepted.

May 15th
• Download for assessement change notices

• City of Oak Ridge downloads for tax roll

May 20th
• Assessments should be complete and change notices mailed.

• Deadline to apply for exemptions.

June 1st

• City of Oak Ridge tax notices mailed out.

• County Equalization board meets on June 1st, or the next business day

July
Tax rate for the county should be set.

July 15th
• City of Norris downloads for tax roll

August 1st
• General deadline for appeals to the SBOE is August 1 or within forty-five days of the date that the notice of the County Board action was sent, whichever is later.

• City of Norris tax notices are mailed out.

September 1st
• Download for tax roll by September 1st, if tax rate is set

• Last day to file an amended Personal Property Schedule for the previous tax year.

• Last day to certify a back assessment or reassessment for the previous tax year; unless failure to file a Personal Property Schedule, actual fraud or fraudulent misrepresentation, or connivance.

• Last day for new construction to be substantially completed for proration.

• Record a copy of the tax maps with the register of deeds.

October 1st
•Current years taxes become due and payable on this date.

October 15th
•Tax notices go out and due by last day of February

December
Counties on the state CAMA system should order Personal Property Schedules during December.