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Alabama
Return Due Date: March 1st

Ratio: Class I - 30% (Public Utilities)- Class II - 20% ( other property not classified)- Class III - 10% ( forest ag. residential)- Class IV - 15% ( Private Passenger Autos)

Assessment Date: January 1^st

Average Tax Rate: $2.10 - $4.50

Value Method: Unit Concept -Allocation Factors: original cost

Payment Due Date: December 31^st

Exemptions: Pollution Control Equipment

Contacts

Amanda Wolfe, Public Utilities Supervisor, Alabama Department of Revenue 334-353-9507 amanda.wolfe@revenue.alabama.gov

Alaska
Return Due Date: January 15^th

Ratio: 100%

Assessment Date: January 1^st

Average Tax Rate: $2.00

Value Method: Unit

Payment Due Date: June 30

Exemptions: N/A

Contacts

Ken Alper, Director, Alaska Department of Revenue 907-465-8221 ken.alper@alaska.gov

Arizona
Return Due Date:

Ratio:

Assessment Date: January 1^st

Average Tax Rate:

Value Method:

Payment Due Date: 1^st half October 1^st and 2^nd half March 1^st

Exemptions:

Contacts

Arkansas
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Ratio:

Assessment Date: January 1^st

Average Tax Rate:

Value Method:

Payment Due Date: 1^st half October 15^th and 2^nd half April 15^th

Exemptions:

Contacts

California
Return Due Date:

Ratio:

Assessment Date: January 1^st

Average Tax Rate:

Value Method:

Payment Due Date: 1^st half December 10th and 2^nd half April 10^th

Exemptions:

Contacts

Colorado
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Ratio:

Assessment Date: January 1^st

Average Tax Rate:

Value Method:

Payment Due Date: April 30th

Exemptions:

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Connecticut
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Ratio:

Assessment Date: January 1^st

Average Tax Rate:

Value Method:

Payment Due Date: July 31^st

Exemptions:

Contacts

Delaware
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Ratio:

Assessment Date: Not Specified

Average Tax Rate:

Value Method:

Payment Due Date: July 1 in New Castle County, June 1 in Kent County, and May 1 in Sussex County

Exemptions:

Contacts

Florida
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Ratio:

Assessment Date: January 1^st

Average Tax Rate:

Value Method:

Payment Due Date: November 30^th with discount

Exemptions:

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Georgia
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Assessment Date: January 1^st

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Idaho
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Assessment Date: January 1^st

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Illinois
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Assessment Date: January 1^st

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Indiana
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Assessment Date: March 1st

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Iowa
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Assessment Date: January 1^st

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Kansas
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Assessment Date: January 1^st

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Kentucky
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Assessment Date: January 1^st

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Louisiana
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Assessment Date: January 1^st

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Maine
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Assessment Date: April 1st

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Maryland
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Assessment Date: January 1^st

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Massachusetts
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Assessment Date: January 1^st

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Michigan
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Assessment Date: December 31^st

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Minnesota
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Assessment Date: January 1^st

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Mississippi
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Assessment Date: January 1^st for real and March 1^st for personal

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Missouri
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Assessment Date: January 1^st

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Montana
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Assessment Date: January 1^st

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Nebraska
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Assessment Date: January 1^st

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Nevada
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Assessment Date: January 1^st

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New Hampshire
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Assessment Date: April 1^st

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New Jersey
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Assessment Date: October 1^st for real and January 1^st for business personal

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New Mexico
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Assessment Date: January 1^st

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New York
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Assessment Date: January 1^st

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North Carolina
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Assessment Date: January 1^st

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North Dakota
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Assessment Date: January 1^st

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Ohio
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Assessment Date: January 1^st

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Oklahoma
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Assessment Date: January 1^st

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Oregon
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Assessment Date: January 1^st

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Pennsylvania
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Assessment Date: Varies

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Rhode Island
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Assessment Date: December 31^st

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South Carolina
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Assessment Date: December 31^st

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South Dakota
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Assessment Date: November 1^st

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Tennessee
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Assessment Date: January 1^st

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Texas
Return Due Date: April 1^st

Ratio: 100%

Assessment Date: January 1^st

Average Tax Rate:

Value Method: Pipelines on Unit all other property locally assessed at market

Payment Due Date: January 31^st

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Utah
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Assessment Date: January 1^st

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Vermont
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Assessment Date: April 1^st

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Virginia
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Assessment Date: January 1^st

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Washington
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Assessment Date: January 1^st

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West Virginia
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Assessment Date: July 1^st

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Wisconsin
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Assessment Date: January 1^st

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Wyoming
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Assessment Date: January 1^st

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