The following chart indicates the date as of which property taxes are assessed (termed the "assessment" or "lien" date) in each state.

State Assessment/Lien Date
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Alabama October 1 (PROP-TAX-GUIDE AL
¶20-695).
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Alaska January 1 (PROP-TAX-GUIDE AK
¶20-700).
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Arizona January 1 (PROP-TAX-GUIDE AZ
¶20-750).
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Arkansas January 1 (PROP-TAX-GUIDE AR
¶20-615).
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California January 1 (PROP-TAX-GUIDE CA
¶20-700).
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Colorado January 1 (PROP-TAX-GUIDE CO
¶20-605).
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Connecticut October 1 (PROP-TAX-GUIDE CT
¶20-605).
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Delaware Not specified (PROP-TAX-GUIDE DE
¶20-650).
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Dist. of Col. January 1 (PROP-TAX-GUIDE DC
¶20-750).
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Florida January 1 (PROP-TAX-GUIDE FL
¶20-610).
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Georgia January 1 (PROP-TAX-GUIDE GA
¶20-650).
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Hawaii January 1 (PROP-TAX-GUIDE HW
¶20-700).
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Idaho January 1 (PROP-TAX-GUIDE ID
¶20-620).
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Illinois January 1 (PROP-TAX-GUIDE IL
¶20-601).
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Indiana March 1 (January 15 for mobile homes)
(PROP-TAX-GUIDE IN ¶20-605).
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Iowa January 1 (PROP-TAX-GUIDE IA
¶20-615).
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Kansas January 1 (PROP-TAX-GUIDE KS
¶20-750).
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Kentucky January 1 (PROP-TAX-GUIDE KY
¶20-615).
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Louisiana January 1 (PROP-TAX-GUIDE LA
¶20-605).
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Maine April 1 (PROP-TAX-GUIDE ME ¶20-750).
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Maryland January 1 (PROP-TAX-GUIDE MD
¶20-615).
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Massachusetts January 1 (PROP-TAX-GUIDE MA
¶20-649).
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Michigan December 31 (PROP-TAX-GUIDE MI
¶20-660).
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Minnesota January 1 (PROP-TAX-GUIDE MN
¶20-650).
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Mississippi January 1 for real property, March 1
for personal property
(PROP-TAX-GUIDE MS ¶20-700).
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Missouri January 1 (PROP-TAX-GUIDE MO
¶20-750).
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Montana January 1 (PROP-TAX-GUIDE MT
¶20-650).
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Nebraska January 1 (PROP-TAX-GUIDE NE
¶20-750).
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Nevada No fixed assessment date, although
assessment roll must be completed
by January 1 (PROP-TAX-GUIDE NV
¶20-660).
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New Hampshire April 1 (PROP-TAX-GUIDE NH ¶20-650).
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New Jersey October 1 for real property
(PROP-TAX-GUIDE NJ ¶20-660), and
January 1 for business personal
property (PROP-TAX-GUIDE NJ
¶20-670).
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New Mexico Generally January 1 (PROP-TAX-GUIDE
NM ¶20-605).
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New York Property generally is assessed as of
a March 1 taxable status date on
the basis of its value as of
January 1; however, cities and
villages may modify these dates
(PROP-TAX-GUIDE NY ¶20-610).
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North Carolina January 1 (PROP-TAX-GUIDE NC
¶20-675).
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North Dakota February 1 (PROP-TAX-GUIDE ND
¶20-660).
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Ohio January 1 (PROP-TAX-GUIDE OH ¶20-665,
PROP-TAX-GUIDE OH ¶21-105).
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Oklahoma January 1 (PROP-TAX-GUIDE OK
¶20-760).
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Oregon January 1 (PROP-TAX-GUIDE OR
¶20-740).
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Pennsylvania Varies by locality (PROP-TAX-GUIDE PA
¶20-760).
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Rhode Island December 31 (PROP-TAX-GUIDE RI
¶20-650).
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South Carolina December 31 (PROP-TAX-GUIDE SC
¶20-607).
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South Dakota November 1 (PROP-TAX-GUIDE SD
¶21-650).
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Tennessee January 1 (PROP-TAX-GUIDE TN
¶20-695).
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Texas January 1 (PROP-TAX-GUIDE TX
¶20-601).
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Utah January 1 (PROP-TAX-GUIDE UT
¶20-615).
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Vermont April 1 (PROP-TAX-GUIDE VT ¶20-725).
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Virginia January 1 (PROP-TAX-GUIDE VA
¶20-650).
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Washington January 1 (PROP-TAX-GUIDE WA ¶20-620,
PROP-TAX-GUIDE WA ¶20-660).
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West Virginia July 1 (PROP-TAX-GUIDE WV ¶20-615).
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Wisconsin January 1 (PROP-TAX-GUIDE WI ¶20-215,
PROP-TAX-GUIDE WI ¶20-220).
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Wyoming January 1 (PROP-TAX-GUIDE WY
¶20-660).