By May 31, all assessors must have completed their real and personal assessment rolls, and turned them over to the county clerk. Local boards of equalization meet to hear valuation appeals by taxpayers, beginning the third Monday in May, first Monday in June, or second Monday in July, depending on the county's classification. Appeals from the board of equalization may be made to the State Tax Commission. An appeal must be made to the board of equalization, with an adverse ruling, before the Tax Commission may hear the appeal. Tax rates must be set and certified to the county clerk by September 1 for all local governments except counties, and by September 20 for counties.
Tax bills are prepared and sent to taxpayers as soon thereafter as possible.
Taxpayers have until December 31 to pay current taxes, after which they become delinquent. Setting Tax Rates Tax rates are set each year by local governments within the limits set by the constitution and statutes. They are based on the revenues that had been permitted for the prior year, with an allowance for growth based on the rate of inflation. Revenues for the year are divided by assessed valuation for the current year, with values from new construction and improvements, and any increments in personal property valuation, held aside. The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.