| January 2, 2008 |
Department of Assessment publishes tentative assessment roll based on value as of this date. |
| March 3, 2008 |
Last day to appeal 2009-10 assessment published on January 2008 tentative roll. |
| March 3, 2008 to April 1, 2009 |
ARC reviews appeals and makes determinations. |
| January 2, 2009 |
Last day to file an application for a new exemption with the Department of Assessment. Eligibility for exemptions determined as of this date. Department of Assessment publishes adjusted tentative assessments reflecting new construction or expansion of improvements. Value determined as of this date for property affected by new construction, expansion or destruction of improvements, or change in exempt status. |
| April 1, 2009 |
Department of Assessment publishes final assessment roll reflecting changes made by ARC and exemption changes. |
| April 30, 2009 |
Last day to file for judicial review of assessments, including Small Claims Assessment Review. |
| October 1, 2009 |
Town Receiver of Taxes mails school tax bill based on April 2009 assessment. |
| January 1, 2010 |
Town or city receiver mails general tax bill based on the April 2009 assessment. |
| Dates are approximately one year earlier for 2008-09 and one year later for 2010-11. |
