January January 1 Taxes become a lien on all taxable property at 12:01 a.m. First day to file affidavits and claims for exemptions for real property. February February 1 Second installment of real estate taxes is due (delinquent after 5:00 p.m. on April 10). February 15 Deadline for timely filing of affidavits and claims for exemptions (late after 5:00 p.m.; a postmark before midnight is considered timely) for real property, including Veterans and Disabled Veterans. Last day to file for the Homeowners’ Exemption claim (late after 5:00 p.m.; a postmark before midnight is considered timely) to receive the maximum exemption ($7,000 of assessed value). April April 10 Second installment of real estate taxes becomes delinquent after 5:00 p.m. (a postmark before midnight is considered timely). Annual payment on the Installment Plan of Redemption is due. June June 1 Mailing of delinquent tax bills for current year and supplementals. June 30 Last day of the property tax year (fiscal year). Delinquent property becomes tax defaulted for nonpayment of taxes. If delinquent taxes are not paid in full, the property is subject to the power of sale after five (5) years for residential property and after three (3) years for non-residential commercial property. Last day (prior to 5:00 p.m.) to open an installment plan of redemption on those parcels in their fifth year of delinquency. July July 1 First day of the property tax year (fiscal year). ASSESSMENT CALENDAR 18