Tax Notice and Due Dates, Appeals and Requesting Refunds

Tax Notice and Due Dates

  • Taxes for the current year are based on property and ownership status as of December 31 of the preceding calendar year.
  • Property tax rolls are open by September 30 for payments to be made to the County Treasurer.
  • Taxes for the current year must be paid by January 15 of the following year.
  • Payments made after January 15 will incur a 3% penalty.
  • Payments made after February 1 will incur a 10% penalty.
  • Payments made after March 16 will incur a 15% penalty and execution costs imposed by the Treasurer/Delinquent Tax Collector.
  • The County Treasurer can waive penalties 12-45-180 and 12-45-185, if the tax payer provides clear and convincing evidence.

Tax Notice and Due Dates for Vehicles Registered with DMV

  • It is important to review the personal and motor vehicle information on the tax bill to ensure the information we get from DMV is correct, it could change the amount of taxes that are due.
  • Vehicle information can be updated when the renewal tax bill is issued by providing the Auditor's office with a copy of the current title or specific documentation that identifies the vehicle.
  • Taxes due on renewal registration and decal by the last day of the registration month.
  • Taxes due 120 days from the purchase date when new registration and license plate are obtained through dealership.
  • Taxes due 45 days from the purchase date of a temporary license plate by a casual buyer.
  • Appeals of motor vehicles taxed amount are timely, if received prior to the last day of the month in which the tax can be paid timely.
  • If you are mailing your property tax payment, it must be postmarked no later than the due date to avoid penalty. If the due date falls on a weekend or a state holiday, the due date is extended to the next business day.

Vehicle registration renewal and purchase of new vehicle

  • If you are making a payment for vehicle registration renewal and plan on transferring your current tag to another vehicle.
  • Pay your taxes in the Treasurer’s Office on your old vehicle.
  • Go to DMV or Treasurer and receive your valid decal for old vehicle.
  • Purchase new vehicle after new decal is on license plate.
  • Go to DMV and transfer tag to your new vehicle.
  • This will avoid confusion about the valid tag number and property taxes paid on your new vehicle.

Appeals

Appeals do not change the due date of the taxes.

  • Real property valuation appeals are processed by the Assessor’s Office.
  • Manufacturing/Utility appeals are processed by the Department of Revenue – Property Division.
  • Personal property valuation appeals such as high mileage and valuation of motor vehicles are processed by the County Auditor’s Office.
  • Other appeals are processed by the County Auditor’s Office.
    • The deadline for motor vehicle decal renewals appeals is the last day of the month in which the decal is due to expire. 

Application for Refund/Credit

Application for refund/credit should be submitted in writing stating the reason for the refund/credit.

  • The Assessor for real property.
  • The County Auditor for personal property - vehicle and Homestead Exemption Credit.
  • Documentation to support the request should be submitted.
  • Refunds are made by the County Treasurer to the taxpayer after certification by the County Auditor.