January 1 (non-reassessment year) or 45 days/notice (reassessment year)
MAMassachusetts
January 1
Feb – Jul, Varies by Jurisdiction
MIMichigan
December 31
Feb – Mar, or May 318
MNMinnesota
January 2
Mar – Jun
MSMississippi
January 1
1st Monday in August
MOMissouri
January 1
2nd Monday in July
MTMontana
January 1
30 days/notice; June 1 in 2nd year of valuation cycle
NENebraska
January 1
June 30
NVNevada
July 1
January 15
NHNew Hampshire
April 1
March 1
NJNew Jersey
October 1
April 1 or 45 days/notice
NMNew Mexico
January 1
April 1 or 30 days/notice
NYNew York
Varies by Jurisdiction
Varies by Jurisdiction
NCNorth Carolina
January 1
April, Varies by Jurisdiction
NDNorth Dakota
February 1
Apr – Jun, Varies by Jurisdiction
OHOhio
January 1
March 31
OKOklahoma
January 1
1st Monday in April or 30 days/notice
State
Assessment Date
Appeal Date
OROregon
January 1
December 31
PAPennsylvania
Varies by Jurisdiction
Varies by Jurisdiction
RIRhode Island
December 31
Oct – Dec, Varies by Jurisdiction
SCSouth Carolina
December 31
January 15 (non-reassessment year) or 90 days/notice (reassessment year)
SDSouth Dakota
November 1
Thursday preceding 3rd Monday in March
TNTennessee
January 1
Apr – Jun, before June BOE ends
TXTexas
January 1
May 15 or 30 days/notice
UTUtah
January 1
September 15 or 45 days/notice
VTVermont
April 1
Apr – Jun, Varies by Jurisdiction
VAVirginia
January 1 or July 1, Varies by Jurisdiction
Varies by Jurisdiction
WAWashington
January 1
July 1 or 30-60 days/notice
WVWest Virginia
July 1
February 1 or February 20
WIWisconsin
January 1
Apr – Oct, Varies by Jurisdiction
WYWyoming
January 1
Apr – Jun, 30 days/notice
There are many ways to provide property tax compliance and property tax consulting
services but there is only one Advantax way. While filing property tax returns timely
and accurately may be good enough for some, it is simply the first step in the Advantax
process.
With over 30 years of experience, Advantax has found a unique way to provide a level
of service to our clients that is second to none. Personalized, “office next
door” support allows Advantax to provide a customized solution at a price that
can’t be found anywhere else in the industry.
What we do
Personal Property Tax Compliance
Tax Bill Processing
Personal Property Tax Consulting
Real Property Consulting
Audit Support
For more information about Advantax and our services, contact us at 630.587.9700 or visit us at advantax.com
2026
Proptax® Calendar
Personal Property
State
Assessment Date
Return Date
File With
Extension
Taxability of Inventory
Appeal Date
ALAlabama
October 1
December 311
CO
N/A
Exempt
30 days/notice
AKAlaska
January 1
Varies, Jan 15 – Apr 30
CO
N/A
Exempt by most jurisdictions
30 days/notice
AZArizona
January 1
April 1
CO
Up to 30 days *
Exempt
30 days/notice
ARArkansas
January 1 / May 31
May 31
CO
N/A
Taxed
3rd Monday in August
CACalifornia
January 1
April 1
CO
May 7†
Exempt
September 15 or November 30
COColorado
January 12
April 15
CO
N/A
Exempt
June 30
CTConnecticut
October 1
November 1
CI
Up to 45 days *
Exempt
February 20 (may extend to March 20)
DEDelaware
Exempt — no personal property filing
DCDistrict of Columbia
July 1
July 31
ST
Up to 3 months *
Exempt
N/A
FLFlorida
January 1
April 1
CO
30 days3
Exempt
September or 25 days/notice
GAGeorgia
January 1
April 1
CO
N/A
Taxed
45 days/notice
HIHawaii
Exempt — no personal property filing
IDIdaho
January 1
March 15
CO
N/A
Exempt
4th Monday in June
ILIllinois
Exempt — no personal property filing
INIndiana
January 1
May 15
CO/TWP
N/A
Exempt
45 days/notice
IAIowa
Exempt — no personal property filing
KSKansas
January 15
March 15
CO
Yes *
Exempt
May 15
KYKentucky
January 1
May 15
CO
N/A
Taxed
3rd Monday in May
LALouisiana
January 1
March 1 or April 16
CO
Up to 30 days *
Taxed
Aug – Sep, Varies by Jurisdiction
MEMaine
April 1
Varies, Apr 1 – May 15
CI
30 days
Exempt
Dec – Mar, Varies by Jurisdiction
MDMaryland
January 1
April 15
ST
June 15
Exempt by most jurisdictions
45 days/notice
MAMassachusetts
January 1
March 17
CI
Yes *
Taxed7
Feb – Jul, Varies by Jurisdiction
MIMichigan
December 31
February 20
TWP/CI
N/A
Exempt
Feb – Mar, or May 31 *
MNMinnesota
Exempt — no personal property filing
MSMississippi
January 1 / March 1
April 1
CO
N/A
Taxed
1st Monday in August or 10 days/notice
MOMissouri
January 1
March 1 (St. Louis: April 1)
CO
May 1† (St. Louis City: N/A)
Exempt
2nd Monday in July
State
Assessment Date
Return Date
File With
Extension
Taxability of Inventory
Appeal Date
MTMontana
January 1
March 1
CO
N/A
Exempt
30 days/notice
NENebraska
January 1
May 1
CO
N/A
Exempt
June 30 or 30 days/notice
NVNevada
July 1
July 31
CO
30 days *
Exempt
January 15
NHNew Hampshire
Exempt — no personal property filing
NJNew Jersey
Exempt — no personal property filing
NMNew Mexico
January 1
Last day of February
CO
N/A
Exempt
April 1 or 30 days/notice
NYNew York
Exempt — no personal property filing
NCNorth Carolina
January 1
January 31
CO
Up to April 15
Exempt
30 days/notice or tax bill
NDNorth Dakota
Exempt — no personal property filing
OHOhio
Exempt — no personal property filing
OKOklahoma
January 1
March 15
CO
N/A
Taxed
30 days/notice
OROregon
January 1
March 15
CO/ST
N/A
Exempt
December 31
PAPennsylvania
Exempt — no personal property filing
RIRhode Island
December 31
January 31
CI
March 15
Exempt
Oct – Dec, Varies by Jurisdiction
SCSouth Carolina
December 31 or fiscal close date
April 30 or 4th month after fiscal close
CO/ST
N/A
Exempt
90 days/notice
SDSouth Dakota
Exempt — no personal property filing
TNTennessee
January 1
March 1
CO
N/A
Exempt except raw materials
Apr – Jun, before June BOE ends
TXTexas
January 1
April 15
CO
May 15
Taxed
May 15 or 30 days/notice
UTUtah
January 1
May 15 (except Salt Lake County)9
CO
N/A
Exempt
May 15 or 60 days/notice
VTVermont
April 110
April 2010
CI
N/A
Taxed10
Apr – Jun, Varies by Jurisdiction
VAVirginia
January 1
Varies, Jan 31 – May 15
CO
Varies
Exempt by most jurisdictions
December 31 for prior 3 years
WAWashington
January 1
July 31
CO
N/A
Exempt
July 1 or 30-60 days/notice
WVWest Virginia
July 1
August 1 (industrial), September 1 (commercial)
CO/ST
N/A
Taxed
February 1 or February 20
WIWisconsin
Exempt11
N/A
N/A
N/A
Exempt
N/A
WYWyoming
January 1
March 1
CO
April 112
Exempt
30 days/notice
A superscript numeral marks a jurisdiction with additional detail —
see Notes & Legend overleaf.
For more information about Advantax and our services, contact us at 630.587.9700 or visit us at advantax.com
2026
Proptax® Calendar
Notes & Legend
1Alabama
Returns filed after Dec 31 but prior to 3rd Monday in Jan will result in a $5 fee added to tax receipt (Alabama Code, Sec. 40-7-19).
2Colorado
Exemptions: Return filing not required if total actual value of PP per county is $56,000 or less in 2026 (C.R.S. 39-3-119.5). Confirm with assessor if unsure of total actual value.
3Florida
Request must be made in time for appraiser to consider request and act on it before Apr 1.
4Indiana
Deadline determined by date assessment notice mailed. If notice is mailed before May 1 of assessment year, deadline is Jun 15. If notice is mailed after May 1, deadline is Jun 15 of following year.
5Kansas
Exemptions: BPP with "retail cost when new" $1,500 or less per item. BPP acquired after 6/30/2006 by qualified purchase or lease.
6Louisiana
Later of April 1 or 45 days after receipt of form. Jefferson Parish — 45 days after receipt of form.
7Massachusetts
Return must be received by Mar 1 (postmarks are not accepted).Inventory held by corp is exempt. Inventory held by unincorporated businesses is taxable.
8Michigan
Appeals of commercial/industrial PP and RP can be made directly to the Michigan Tax Tribunal by May 31.
9Utah
Salt Lake County return due within 60 days of receipt of Statement/PP Filing Notification. Statement/PP Filing Notification mailed in January/February.
10Vermont
Inventory and assets taxable, but municipalities may elect full exemption. Springfield Town uses Jan 1 assessment date and Feb 28 filing deadline.
11Wisconsin
Effective 1/1/2024 PP is exempt and reporting is no longer required (Due to passage of 2023 Wisconsin Act 12). The WI Manufacturing Real Estate Return (M-R form) is still required to be filed annually.
12Wyoming
Request must be made prior to Feb 15.
File With
CO
County
ST
State
CI
City
TWP
Township
Extension Notes
*
Good cause needed with request.
†
Request not needed. Penalty applied if filed past extension date.
Reading the tables
Dates shown are statutory deadlines for the
2026 tax year. “Varies by Jurisdiction”
indicates the deadline is set locally rather than at state level.
The Proptax Cycle
A process, repeatable.
Five phases. One continuous arc. From data preparation to
year-end analysis, your portfolio is never between hands.
01
Data Preparation
We organize asset data, jurisdictional requirements, and reporting standards before the cycle begins.
02
Compliance Processing
We prepare and file returns across every relevant jurisdiction with precision and accuracy.
03
Assessment Management
We review all of the assessment notices received, identify discrepancies, and protect against over-assessment.
04
Payment Processing
We review and approve your tax bills, coordinate funding, cut checks, and reconcile every payment so nothing slips.
05
Analysis & Planning
We deliver frequent reporting, tailored to your needs, and identify opportunities to strengthen next year’s strategy.
Notice and appeal deadlines vary by jurisdiction and should always be verified by a tax professional. This calendar should be used as a guideline only.
