|
|
Assessment Calendar
The Committee of 13 meets on the 2nd Tuesday of each month.
The Quorum Court meets on the 4th Thursday of each month.
|
|
While we are continuously working and auditing, the following is a helpful
timeline.
JANUARY
Valuation Date: All property is assessed according to its value on January 1st
of the assessment year. Property owner lists personal property with Assessor
through May 31st. Property owner registers homestead with Assessor.
FEBRUARY
Working and auditing records.
MARCH
March 1st Collector’s tax books open. Current taxes can be paid.
APRIL
Collector mails tax bills by July 1st deadline.
MAY
Personal property must be assessed by May 31st to avoid a 10% penalty.
JUNE
Auditing real estate records to prepare for change notices.
JULY
Assessor notifies real estate owners of value changes no later than 10 business
days after the 1st. Call in mid-July to request an appointment with the
Equalization Board, call 479-271-1037. July 1st,
last day for Collector to mail out tax statements.
AUGUST
3rd Monday in August, last day for property owner to petition for
Equalization Board hearing. Equalization Board hears property owner appeals.
SEPTEMBER
Equalization Board hears property owner appeals.
OCTOBER
Deadline to pay county taxes is October 15th.
After October 15th, a 10% penalty (plus interest on real estate) is applied to
the outstanding amount & must be paid along with taxes due.
Equalization Board
adjourns regular session on the 1st.
NOVEMBER
Equalization Board special session may extend
until the 3rd Monday. County Judge sits as county court to hear appeals from Equalization
Board decisions.
DECEMBER
County Collector delivers delinquent personal and real lists to newspaper for
publication. Prepare Commercial Personal Property forms to be mailed to businesses
for next year.
|
|
|
|