Between January 1st and May 31st each year, all Individual Personal Property and Business Personal Property must be assessed. After May 31st, there is a 10% late assessment fee as required by law (ACA 26-26-201).
Real Estate is automatically assessed as of January 1 of the current year, but any physical or homestead changes to the property must be reported to the Assessor's Office (ACA 26-26-903).
Homestead filing deadline is October 15th for the current taxes payable. In an effort to keep our records accurate, we will mail you a new Homestead Credit letter every 5 years. Please return your signed letter to our office. This greatly helps in maintain our records. If you move, you must file a new homestead on your new residence. A change in eligibility must be reported to the Assessor's Office immediately to avoid penalties as prescribed by law (ACA 26-26-1119).
Deadline to file appeals with the Board of Equalization is the third Monday in August each year (ACA 26-27-317).
Taxes are due and payable March 1st through October 15th each year for the previous year's assessment. After October 15, taxes are delinquent.