Assessment Date

 January 1

 January 1

Listing Period 

 January 1 - March 1

January 1 - May 15 

 First Recap to Department of Revenue

First Monday in April 

Public Inspection of Tax Roll 

13 Days Beginning First Monday in May (6 days per week, including Saturday) 

Conference with PVA 

No Later Than End of Inspection Period 

File Appeal with County Board 

No Later Than One Day After Inspection Period 

Final Recap to Department of Revenue 

No Later Than 6 Work Days After the Close of Inspection 

Department of Revenue Certification 

Upon Completion of Action by Department

 Upon Completion of Action by Department

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 December 1

 By December 1

 Pay without Discount

December 2 - December 31 

 December 2 -
December 31

 Tax Bills Delinquent

 January 1

 January 1

 Pay With 5 Percent Penalty

 January 1 - January 31

 January 1 - January 31

 Pay With 10 Percent Penalty and 10 Percent Sheriff's add-on fee.

After January 31

After January 31