| January |
| January
2 |
The
annual assessment date for both real and personal
property.
(MS 273.01 & MS 273.125, Subd.1) |
| January
15 |
The
last day for resort owners to submit a declaration
to the County Assessor for class 1c and 4c(5) resort
classification. |
| March |
| March
31 |
Last
day to file a petition in the office of the District
Court Administrator objecting to the current taxes
on real property. (MS 278.01 Subd. 1) |
| March
31 |
Last day
the Finance Office will be mailing tax statements
for owners of real and personal property, except
manufactured homes (mobile homes). |
| March
- April |
| |
The County
Assessor will be mailing market value notices (Equalization
Notices) to all property owners at least 10 days
prior to the meeting of the local board of Appeal
and Equalization held during the months of April
and May. |
| April |
| April
1 |
First
day that local boards of review may meet.
(MS 274.01) |
| April
30 |
Last day
for a taxpayer to file a tax court petition relating
to the objection of current taxes on real or personal
property. |
| May |
| May 1 |
Last day
for a property owner to file an application for
deferment of taxes and assessment for the next
taxes payable year under the "Green Acres" law.
(MS 273.111, Subd. 8) |
| May 15 |
Last
day to pay the first half (or all if $50 or less)
of real property taxes or personal property taxes
without penalty.
(MS 277.01, MS 270.95, MS 279.01
or MS 469.040, Subd. 3) |
| May 29 |
Last day
for owners of manufactured homes (mobile homes)
assessed as personal property to establish homestead
and apply for homestead. |
| May 31 |
Last day
for local boards of Appeal and Equalization to
meet.
(MS 274.01) |
| June |
| |
The County
Board of Appeal and Equalization meetings will
be held sometime during the last 10 meeting days
of June after the second Friday of the month. The
actual date is on the Equalization notice.
(MS
274.14) |
| July |
| July 1 |
All assessments
of personal and real property are final. No changes
in values may be made after July 1 except as authorized
by statute. (MS 274.175) |
| July 1 |
The
day which some properties will become exempt and
some become taxable for that year's assessment
when acquired by a different entity. |
| July 15 |
The Finance
Office will mail all the tax statements for owners
of manufactured homes (mobile homes) before July
15th. |
| August |
| August
15 |
- Last
day for a taxpayer to file a for Property Tax Refund,
Form M-1PR |
| August
31 |
Last day
to pay the first half (or all if $50 or less) of
personal property taxes on manufactured homes (mobile
homes) without a penalty.
(MS 273.125, Subd. 3) |
| September |
| September
1 |
Last day
for a taxpayer to file a petition with the District
Court Administrator regarding manufactured home
valuation or taxes.
(MS 273.125, Subd. 4) |
| September
30 |
Deadline
for landowners to submit an application for the
Sustainable Forest Incentive Act to the Department
of Revenue. |
| October |
| October
1 |
Last
day for persons who are either blind or permanently
and totally disabled to apply to the Department
of Revenue for the special homestead classification. |
| October
15 |
Last day
to pay the second half of non-farm real property
taxes for real property and personal property without
penalty. This includes special assessments. |
| November |
| November
3 |
Last day
for a property owner to apply for deferment of
taxes and assessment for the next taxes payable
under the Open Space Law.
(MS 273.112, Subd. 6) |
| November
15 |
Last day
to pay the second half of farm real property taxes
without penalty.
(MS 279.01, Subd. 3) |
| November
15 |
Last
day to pay the second half of manufactured home
(mobile home) personal property taxes without penalty.
(MS 273.125, Subd. 3) |
| December |
| December
1 |
Last day
for owners of real property to establish their
homestead for the current assessment year. |
| December
15 |
Last day
to apply for homestead for the current assessment
year. Owner must own and occupy property by December
1st. |
