January 2 - Tentative assessment roll adopted for the following year and the formal assessment grievance period begins
January 2 through March 1, 2019 - Period for examining the tentative assessment roll and filing applications for review (protest forms) with the Assessment Review Commission (ARC). The County Executive recently requested and ARC agreed to provide a grace period until April 30, 2019, to allow property owners more time to file a grievance with ARC.
March 1 - The final day for filing applications for review (protest forms)
April 1 - Assessment roll becomes final
The Assessor certifies assessed valuations to all school districts, municipalities, and special districts. Those people eligible for exemptions are notified that they have received them. This is also the first day in which Writs of Certiorari and Small Claims Assessment Review (SCAR) petitions can be filed. The deadline for filing Writs of Certiorari and SCAR petitions is the last business day in April or within 30 days of Assessment Review Commission's (ARC) decision. If ARC has not rendered a decision by April 1, a SCAR petition or Writ of Certiorari may be filed within 30 days after the decision.
If you live in a village or city, that municipal government maintains its own tax rolls for its own purposes. You must file separately for an exemption on city or village taxes or to challenge your village or city assessment. The deadlines vary, so check with your village or city assessor or clerk for additional information.