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.