valutechome_01 valutechome_02 valutechome_03 valutechome_04 valutechome_05 valutechome_06 valutechome_07 valutechome_08
valutechome_09 valutechome_09 valutechome_11 redbar greyspace
valutechome_20k valutechome_21c valutechome_22 valutechome_23 valutechome_24
texttaxcalendar

INDIANA 2006 PROPERTY TAX CALENDAR

March 1

Assessment date for all tangible property except annually assessed mobile homes (1/15/03) IC 6-1.1-1-2

1st day to file for personal property deduction on an economic revitalization area.

May 15

Last day to file a personal property return unless an extension has been granted by the township assessor. IC 6-1.1-3-7(b)

Last day to file for the following deductions unless an extension has been granted by the township assessor.

(a)ERA personal property deduction IC 6-1.1-12.1-5.5a

(b)Enterprise Zone inventory credit IC 6-1.1-20.8-2

(c)Industrial Recovery Site IC 6-1.1-20.7-11

(d)New manufacturing equipment or inventory located in Maritime Opportunity District IC 6-1.1-40-10 & 11

Last day that a 2006 not-for-profit exemption application may be filed with the county auditor IC 6-1.1-11-3

May 25

Last day for the county assessor to deliver to each affected township assessor all information relative to a consolidated return filed on or before May 15th. IC 6-1.1-3-7(e)(1)

June 1

Last day for each township assessor to deliver to the county assessor a list of all personal property returns filed on or before May 15 IC 6-1.1-3-17(a)*

*(except Marion County)

June 14

Last day to file a personal property tax return without a penalty if a full 30 day extension has been requested and approved by the township assessor IC 6-1.1-3-7

Last day to file for the following deductions if a full 30 day extension has been granted by the township assessor.

(a) ERA personal property deduction

(b) Enterprise Zone inventory credit

(c) Industrial Recovery Site

(d) New manufacturing equipment or inventory located in Maritime Opportunity District

June 15

Last day for the township assessor to deliver to the county assessor a copy of each business personal property return and any supporting data supplied by the taxpayer with the return. IC 6-1.1-3-18(b)

June 30

Last day for the county assessor to deliver to each affected township assessor all information relative to a consolidated return filed on or before May 15. IC 6-1.1-3-7(e)(2)

July 1

Last day for the county assessor to deliver the personal property assessor's book to the auditor. IC 6-1.1-3-17(b)

July 15

Last day for the Indiana Department of Revenue to submit to the township assessor the name of each retail merchant that has newly obtained a registered retail merchant's certificate between March 2 of the preceding year and March 1 of the current year for a business located in the township and the address of each business of the taxpayer in the township. IC 6-2.5-8-1

August 1

Last day for the county auditor to provide assessed valuation information to the fiscal officer of each political subdivision of the county and to the Department of Local Government and Finance. IC 6-1.1-17-1

September 15

Last day for a township or county assessing official to make a change on a 2006 personal property return filed on or before May 15, 2006 and notify the taxpayer of the change. If the return was filed after May 15th the assessing official has four (4) months from the day of the filing to make a change. IC 6-1.1-16-1(a)(1)

October 30

Last day for a county assessor or board of appeals to make a change on a 2006 personal property return filed on or before May 15, 2006 and notify the taxpayer of the change. If the return was filed after May 15th the assessing official has five (5) months from the day of the filing to make a change. IC 6-1.1-16-1(a)(2)

November 15

Last day an amended personal property return may be filed for March 1, 2006 unless an extension was granted for the original personal property return. IC 6-1.1-3-7.5

December 14

Last day an amended personal property return may be filed for March 1, 2006 if an extension was granted for the original personal property return. IC 6-1.1-3-7.5

MICHIGAN 2006 PROPERTY TAX CALENDAR

December 31, 2005

Tax day for 2006 assessments and 2006 property taxes.

Deadline for counties to file 2005 equalization studies for 2006 starting bases with State Tax Commission (STC) for all classifications in all units on STC form L-4018.

February 1, 2006

Deadline for a "qualified business" to submit STC form L-4143 for "qualified personal property" with the assessor.

February 14, 2006

Last day to pay property taxes without the imposition of a late penalty charge equal to three percent of the tax in addition to the property tax administration fee, if any.

February 15, 2006

A local unit of government that collects a summer property tax shall defer the collection until this date for property which qualifies.

February 20, 2006 is a Holiday

February 21, 2006

Deadline for taxpayer filing of personal property statement with assessor. Deadline for taxpayer to file form 3711 if a claim of exemption is being made for heavy earth moving equipment.

March 1, 2006

The STC shall publish the inflation rate before this date

March 6, 2006

First Monday in March: The 2006 assessment roll shall be complete and certified by the assessor.

March 7, 2006

The assessor shall submit the 2006 assessment roll to the Board of Review (BOR) on the Tuesday following the first Monday in March.

Tuesday following the First Monday in March: First meeting of township Board of Review. Note: City BOR may vary according to Charter provisions.

March 13, 2006

Second Monday in March: Second meeting of township Board of Review which must start not earlier than 9 am and not later than 3 pm. Board of Review must meet one additional day during this week. Note: City BOR may vary according to Charter provisions. The March Board of Review has no authority over Homeowners Principal Residence exemptions.

Every Board of Review shall hold at least 3 hours of its required sessions during the week of the second Monday in March after 6pm.

April 1, 2006

Separate tax limitations voted after April 1 of any year are not effective until the subsequent year.

April 3, 2006

First Monday in April: Unless the BOR has concluded earlier, last day for BOR protest of assessed value, taxable value, property classification or percentage of qualified agricultural property exemption assigned by Assessor and Board of Review.

NOTE:

A protest of assessed valuation or taxable valuation or the percentage of Qualified Agricultural Property exemption subsequent to BOR action, must be filed with the Michigan Tax Tribunal, in writing on or before June 30 at PO Box 30232, Lansing, MI 48909. A classification appeal must be filed with the State Tax Commission in writing on or before June 30 (PA 476 of 1996) at PO 30471, Lansing, MI 48909-7971. A classification appeal does not address value or change the equalization factor for the property for the first year, if the STC changes the class.

April 5, 2006

The township supervisor or assessor shall deliver completed assessment roll, with BOR certification, to the county equalization director not later than the tenth day after adjournment of the board of review (the Wednesday following the first Monday in April) whichever date occurs first.

NOTE:

An assessor shall file STC form L-4021 with the County Equalization Department, and STC form L-4022 with the County Equalization Department and the State Tax Commission, immediately following adjournment of the board of review. STC Administrative Rule: R 209.26(10a, 10b). STC form L-4022 must be signed by the assessor.

April 11, 2006

Tuesday following the second Monday in April: County Board of Commissioners meets in equalization session (209.5 and 211.34). The equalization director files a tabular statement of the county equalization adopted by the County Board of Commissioners on the STC form L-4024 prescribed and furnished by the STC, immediately after adoption. County equalization shall be completed and official report (STC form L-4024) filed with STC prior to May 1, 2006 (First Monday in May)

April 17, 2006

Third Monday in April:

*Equalization director files separate STC form L-4023 for each unit in the county with the STC no later than April 18, STC Administrative Rule: R209.41(8).

*Allocation Board meets and receives budgets due this day.

April 30, 2006

Last day for deferral period for winter (December 1) property tax levies if such deferral for qualified taxpayers was authorized by resolution of the County Board of Commissioners.

May 1, 2006

First Monday in May: Deadline for filing official County Board of Commissioners report of county equalization (L-4024) with STC. Appeal from county equalization to Michigan Tax Tribunal must be filed within 30 days after adoption of the county equalization report by the County Board of Commissioners.

Deadline for assessor to file tabulation of Taxable Valuations for each classification of property with the county equalization director on STC form L-4025 to be used in "Headlee" calculations. Taxable Value replaces State Equalized Value for purposes of MCL 211.34d calculations. Prior to 1995, State Equalized Valuations were used on this form now Taxable Valuations are required.

May 8, 2006

Second Monday in May: Preliminary state equalization valuation recommendations presented by the Property Tax Division staff to the State Tax Commission.

May 15, 2006

Prior to this date, the State must have prepared an annual assessment roll for the state-assessed properties such as telephone companies and railroads, and must have determined the average property tax rate.

May 15, 2006

Third Monday in May: County allocation boards must issue preliminary order.

STC form L-4028, pertaining to millage reduction fractions, must be completed by County Equalization Director with all information available within each single county. Copy of STC form L-4028 is filed with the STC and with the director of the equalization department in each county which shares inter-county taxing jurisdictions.

May 22, 2006

Fourth Monday in May: State Equalization Proceeding - final State Equalization order is issued by STC (209.4).

May 26, 2006

Friday after Fourth Monday in May: If as a result of State Equalization the taxable value of property changes, the assessing officer of each township or city shall revise the millage reduction fractions by this date.

May 27 is a Saturday

May 28 is a Sunday

May 29 is a Holiday

May 30, 2006

Last day for Allocation Board Hearing (not less than 8 days more than 12 days after issuance of preliminary order).

June 5, 2006

First Monday in June: Deadline for notifying protesting taxpayer in writing of Board of Review action.

County Equalization Director calculates current year millage reduction fractions including those for inter-county taxing jurisdictions. The completed, verified STC form L-4028 IC is filed with the County Treasurer and the STC on or before the first Monday in June.

June 12, 2006

Allocation Board must issue final order not later than the second Monday in June.

June 15, 2006

Air/Water Pollution Control Exemption Applications - For full consideration in which the material is submitted, a complete application must be submitted by June 15.

MTT

Appeal from millage allocation to the Michigan Tax Tribunal must be filed within 30 days after issuance of the final order.

June 26, 2006

Fourth Monday in June: Deadline for equalization directors to file tabulation of final Taxable Valuations with the STC on STC form L-4046 (PA 476 of 1996).

June 30, 2006

Deadline for assessment petition to the MTT. Residential property and small claims division appeal petitions are considered filed if mailed first class and postmarked on or before June 30 are timely filed.

Deadline for assessment classification appeals to STC as provided by PA 476 of 1996.

Deadline for County Equalization Director to file Interim Status Report of the ongoing study for the current year.

Before June 30, township supervisor shall prepare and furnish the summer tax roll to the township treasurer with supervisor's collection warrant attached if summer school taxes are to be collected.

July 1, 2006

Taxes due and payable in those jurisdictions authorized to levy a summer tax. (Charter units may have a charter provision with a different due date.)

By the 1st of each month

County Treasurer must account for and deliver to the State the State Education Tax collections on hand on or before the fifteenth of the immediately preceding month.

By the 15th of each month

County Treasure must account for and deliver to the State the State Education Tax collections on hand on the last day of the preceding month.

July 18, 2006

Tuesday following the Third Monday in July: Special meeting of the July BOR may be convened by assessing officer to correct a mutual mistake of fact or clerical error. An owner of property that is a "Homeowners Principal Residence" on December 31st may appeal to the July Board of Review in the year for which an exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll. This means that an owner could appeal a 2003, 2004, 2005, 2006 Homeowner's Principal Residence Exemption to the 2006 July Board of Review if the Homeowners Principal Residence Exemption was not on the tax roll for those years. See page 2 of the STC Bulletin No.6 of 2003. An owner of property is Qualified Agricultural Property on December 31 may appeal to the July Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll.

PA 74 of 1995 authorizes July (and December) BOR to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only. See page 12 of STC Bulletin No. 12 of 1997.

August 21, 2006

Third Monday in August: Deadline for taxpayer to file appeal directly with the Michigan Tax Tribunal if final equalization multiplier exceeds tentative multiplier and a taxpayer's assessment, as equalized, is in excess of 50 percent of true cash value.

September 15, 2006

Last day for qualified property taxpayer to apply to local unit treasurer for deferral of payment of summer tax.

September 30, 2006

Clerk of township or city delivers to supervisor and county clerk a certified copy of all statements, certificates, and records of vote directing monies to be raised by taxation of property.

Financial officer of each unit of local government computes tax rates in accordance with Sections 211.34d and 211.34 MCL and governing body certifies that rates comply with Section 31, Article 9, of 1963 constitution and section 211.24e, Truth in Taxation, on STC form L-4029 on or before September 30. See page 6, Chapter 1 of Volume III of Michigan Assessor's Manual.

October*

October apportionment session of County Board of Commissioners. Board examines certificates, directs spread of taxes in terms of millage rates to be spread on Taxable Valuations. County Equalization Director submits apportionment report to the STC.

County prosecutor is obligated by statute to furnish legal advice promptly regarding apportionment report. County Board of Commissioners shall not authorize the levy of a tax unless the governing body of the taxing jurisdiction has certified that the requested millage has been reduced, if necessary, in compliance with Section 31 of Article 9 of the State Constitution of 1963 and sections 211.34d, and 211.34(1). The County Board also receives certifications that truth in taxation hearings have been held if required.

NOTE:

Supervisor prepares a roll indicating property taxes to be levied and annexes the required warrant. The copy of the roll with the warrant annexed is known as the "tax roll".

October 15 is a Sunday

October 16, 2006

The assessor reports status of Act 198 of 1974, Industrial Facility Tax property, to STC. Qualified local governmental units report to the STC on the status of each exemption granted under the Obsolete Property Rehabilitation Act (PA 146 of 2000).

October 31, 2006

Industrial Facilities Tax Exemption Applications - Complete application approved by the local unity and received by the State Tax Commission by October 31 will be acted upon by December 31. Applications received after October 31 will be acted upon in the following year.

December 1, 2006

2006 taxes first due and payable to local unit treasurer are a lien on real property. Charter cities or villages may provide for a different day. See also section 211.40a for exceptions to the lien date.

Tax levy reports from assessors to STC are due. County Apportionment Report to STC is due.

MTT NOTE:

Appeal to Michigan Tax Tribunal of a contested tax bill must be filed within 60 days after the mailing of the tax bill that the taxpayer seeks to contest. (Limited to arithmetic errors).

December 12,2006

Tuesday following the Second Monday in December: Special Board of Review meeting may be convened by assessing officer to correct a mutual mistake of fact or a clerical error. An owner of property that is a "Homeowners Principal Residence" on December 31 may appeal to the December Board of Review in the year for which an exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll. This means that an owner could appeal a 2003, 2004, 2005, and 2006 Homeowner's Principal Residence Exemption to the 2006 December Board of Review if the Homeowner's Principal Residence Exemption was not on the tax roll for those years. [211.7cc(20)]. See page 2 of the of the STC Bulletin No. 6 of 2003. An owner of property that is Qualified Agricultural Property on December 31 may appeal to the December Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll.

December 31, 2006 is a Sunday

Jan. 1, 2007 is a Holiday

Jan. 2, 2007

The Department of Treasury may appeal the 2006 classification of any assessable property to the Residential and Small Claims Division of the Michigan Tax Tribunal not later than December 31.

Tax day for 2007 property taxes. Due date for filing county equalization department studies made during 2006 with the STC. These studies are used for the 2007 revised valuation starting bases.

Feb 14, 2007

2006 Winter taxes are due and payable

OHIO 2006 PROPERTY TAX CALENDAR

December 31 (Previous Year)

Last day for payment of first half real and public utility property taxes unless the automatic statutory extension applies. An additional extension may be granted by tax commissioner.

February 15

Auditor mails or distributes tax return forms to all known tax payers for tangible personal property.

Treasurer receives real and public utility property tax payments and settles with auditor. Auditor calculates the payment due to each subdivision and certifies this amount to the treasurer. Treasurer then distributes money.

March 1

Last day for railroads to file real and public utility personal property tax return with tax commissioner. Other public utilities and interexchange telecommunications companies also must file their personal property tax returns with the tax commissioner.

April 30

Deadline for filing and payment of first half tangible personal property tax by single county taxpayers. Tax Commissioner may grant 45 day extension for inter-county taxpayers. County Auditor may grant a 45 day extension for single county taxpayers.

June (Second Monday)

County Auditor submits to the board of revision the returns of his assessment for any real property for the current year and the board proceeds to revise the assessment.

June 20

Last day for payment of second half of real property and public utility taxes unless an extension is allowed.

August (First Monday)

County Auditor must compile general tax list of real and public utility property.

August (Second Monday)

Tax Commissioner certifies preliminary tangible personal property tax valuations in inter-county corporations to County Auditor.

August 10

County Treasurer receives real and public utility property tax payments and settles with Auditor. The Auditor calculates the payment due each subdivision and certifies the amount to the Treasurer. The Treasurer then distributes the monies.

August (Third Monday)

County Auditor certifies and delivers tangible personal property list to the Treasurer.

August (After Settlement)

County Auditor compiles list of all lands on which real and public utility taxes are delinquent. Duplicate list delivered to County Treasurer within 30 days after settlement.

Within 60 days of delivery of duplicate list of delinquent real and public utility property to the County Treasurer, Auditor must public the delinquent land list once a week for two weeks. Prior to this, Auditor prints a notice of forthcoming publication of delinquencies.

September (First Monday)

Deadline for County Auditor to make addition or deductions on real and public utility property tax list as ordered by Board of Revision or Tax Commissioner.

September 20

Inter-county taxpayers pay their total tangible personal property tax liability. The second half payment is due from single county taxpayers. This date may be extended for 30 days.

October 1

County Auditor must deliver to County Treasurer corrected general tax list of real and public utility property. This date is automatically extended to the first Monday of December if current levies will be on general election ballot or tax reduction factors are not certified.

October (First Monday)

Tax Commissioner certifies values of railroad real and personal property to County Auditor and railroads. He also certifies the personal property tax values for public utilities and interexchange telecommunication companies to the County Auditor and public utilities.

Click here for a link to state tax information.

 

valutechome_41d

Home | About Us | Service | News | Contact Us | Referral Letters | State Tax Calendars | Employment

Valu Tec, Inc.
6101 Stoney Creek Drive
Fort Wayne, Indiana 46825

© Copyright 2006-2008 Valu Tec, Inc., all rights reserved
 

Phone 260.490.2121
Fax 260.490.1707
 

Privacy Policy & Terms of Use