Appeal Season Timeline

Income and Expense Reports Due

The 2023 appeal season starts back in the 2022 calendar year with commercial property owners submitting their Income and Expense Reports. The reports cover operating data for the most recent full calendar year--January 1, 2021, to December 31, 2021--which the jurisdiction uses to develop the assessments that will be issued in calendar year 2023.

Date of Value

The date of value for Appeal Season 2023 is January 1, 2023. The assessment is determined as of this date, which means anything that happened prior to the date, such as tenants vacating, can be considered in an appeal, and anything that happened after it might not be considered.

Assessment Notices Mailed

Typically, the jurisdiction has mailed assessment notices to property owners by this date.

First Level Administrative Review Appeal Deadline

The first level appeal must be filed on or before this date.

First Level Decision Notices Mailed

Decision notices from the jurisdiction must be mailed (postmarked) to property owners no later than this date.

First Half Tax Due

In calendar year 2024, the first half of taxes are due based on the assessment in appeal season 2023.

Second Half Tax Due

The second half of taxes are due, marking the last event related to appeal season 2023 (unless an appeal, like a court case, remains outstanding).