Assessment Date

January 1

January 1

Listing Period

January 1 – March 1

January 1 – May 15

First Recap to Revenue Cabinet

First Monday in April

Public Inspection of Tax Roll

13 Days Beginning first Monday in May (6 Days per week, including Sat.)

Final Recap to Revenue Cabinet

No Later than 6 work days after the close of inspection

Revenue cabinet certification

Upon completion of action by revenue cabinet

Upon completion of action by revenue cabinet

Board of assessment appeals

5 days beginning 25 to 35 days after inspection

Tax bills delivered to sheriff

By September 15

By September 15

Pay with discount

By November 1

By November 1

Pay without discount

November 2 – December 31

November 2 – December 31

Tax Bills Delinquent

January 1

January 1

Pay With 2 percent penalty

January 1 – January 31

January 1 – January 31

Pay with 10 percent penalty

After January 31

After January 31