Real Estate Personal Property
Assessment Date January 1 January 1
Listing Period January 1 – March 1 January 1 – May 15
First Recap to Office of Property Valuation First Monday in April
Public Inspection of Tax Roll/PVA Conferences 13 Days Beginning First Monday in May (6 days per week, including Saturday)
Final Recap to Office of Property Valuation No Later than 6 Work Days After the Close of Inspection
Property Valuation Certification Upon Completion of Action by Department of Revenue Upon Completion of Action by Department of Revenue
Board of Assessment Appeals 5 Days Beginning 25 to 35 Days After Inspection
Tax Bills Delivered to Sheriff By September 15 By September 15
Pay With Discount By November 1 By November 1
Pay Without Discount November 2 – December 31 November 2 – December 31
Tax Bills Delinquent January 1 January 1
Pay With 5 Percent Penalty January 1 – January 31 January 1 – January 31
Pay With 10 Percent Penalty and 10 Percent Sheriff’s add-on fee After January 31 After January 31
Transfer of Delinquent Tax Bills from the Sheriff to the County Clerk April 15 – Sheriff collects tax through the close of business April 15 – Sheriff collects tax through the close of business
County Clerk’s Sale of Certificates of Delinquency July 14 through August 28
Sheriff’s Settlement By September 1

The Cities of Henderson, Corydon, and Robards send out their own tax bills and accept payments separately from the county. The tax calendar for the city taxes will deviate slightly from the statutory County tax calendar.