January 1 - Effective date of current assessment.
April 16 thru May 5 inclusive - Protest of assessment period
for filing with the local Board of Review.
May 1 thru adjournment - Board of Review meets each year.
October 16 thru October 25 inclusive - Protest period for filing
with Board of Review on those properties affected by changes in value as
a result of the Director of Revenue and Finance Equalization Orders (odd
numbered years.)
By July 1 - Period for filing for Homestead Credit and Military
Exemption. One time filing is provided, by statute, unless the property
owner is (1) filing for Military or Homestead Credit the first time; (2)
has purchased a new or used home and is occupying the property as a homestead
as of July 1st; or (3) owner was using as a homestead but did not previously
file.
By November 1 - Period for filing Family Farm Credit Exemption.
One time filing is provided, by statute, unless ownership or
designated person changes. If the ownership chages, the new owner must
re-file for the credit and if the designated person changes, the owner must
re-file for the credit. The owner must notify the Assessor in writing of a
change in the "designated person".
Filing is required on the following, if provisions have been made for
exemptions as required:
Annual
Fruit Tree Reservations
Impoundment Structures
Native Prairies
Open Prairies
Forest Cover
River and Stream Banks
Recreational Lake
Wetlands
Disabled Veterans Homestead
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Permanent
Forest Reservations
Pollution Control
Wildlife Habitat
Other
Urban Revitalization
Industrial Partial 427B
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