Property Calendar
| 2012: |
|---|
| January 12 · February 12 · March 12 · April 12 · May 12 · June 12 · July 12 · August 12 · September 12 · October 12 · November 12 · December 12 |
2012
January 1
Important note: Because January 1 is a state holiday and falls on a Sunday, any return, tax payment, or other required action is not due until January 3.
- 2011 Real estate tax is due and payable to county treasurer
- Assessment date for centrally assessed railroad, airline, and utility property
- 2011 electric generation, distribution, and transmission tax is due and payable to Tax Commissioner
January 5
- State Board of Equalization - Monthly meeting
January 10
- Mobile home tax - 1st installment of 2012 mobile home tax is due
January 20
- Mobile home abstract - Due date for submission of mobile home abstracts by counties to Tax Commissioner
February 1
- Homestead credit - Due date for submission of application for homestead credit and optional special assessments credit. (File with local assessor)
- Assessment date of real property
February 2
- State Board of Equalization - Monthly meeting
February 15
- Mobile home tax - Last day to pay 2012 mobile home tax in full and receive 5% discount
- Last day to pay 2011 real estate tax in full and receive 5% discount
February 29
- Mobile home tax - Last day to pay 1st installment of 2012 mobile home tax without penalty. (Penalties are imposed on March 1, April 1, May 1, and June 1 on any amount outstanding on those dates)
March 1
- Homestead tax credit - Due date for submission of certification of homestead tax credit for homeowners and homestead tax credit for special assessment installment by counties to Tax Commissioner
- Disabled veterans tax credit - Due date for submission of certification of disabled veterans tax credit by counties to Tax Commissioner.
- Last day to pay 1st installment of 2011 real estate tax and total special assessments without penalty. (Penalties are imposed on March 2, May 1, July 1, and October 15 on any amount outstanding on those dates)
- Last day to pay electric generation, distribution and transmission tax before penalty
March 1
- State Board of Equalization - Monthly meeting
April 5
- State Board of Equalization - Monthly meeting
April 9
- Township Board of Equalization - Annual meeting. (This date is subject to change by the Board. Contact the county auditor or township supervisors to confirm date and time)
April 10
- City Board of Equalization - Annual meeting. (This date is subject to change by the Board. Contact the city auditor to confirm date and time)
April 15
Important note: Because April 15 falls on a Sunday , any return, tax payment, or other required action is not due until April 16.
- Air transportation company tax due for 2011
May 1
- Annual reports of railroads, air transportation companies, public utilities, and electric generation, distribution and transmission companies are due
- Last day to pay 2011 air transportation company tax without penalty
May 3
- State Board of Equalization - Monthly meeting
May 31
- Renter refund - Due date for submission of application for renter refund
June
- County Board of Equalization - Annual meeting. (The County Board of Equalization meets annually during the first ten days of June. Contact the county auditor for the actual date and time)
June 1
- Homestead tax credit - Due date for Tax Commissioner's certification of homestead tax credit for homeowners to State Treasurer for payment to counties and state medical center fund
- Disabled veterans tax credit - Due date for Tax Commissioner's Certification of disabled veterans tax credit to State Treasurer for payment to counties and state medical center fund
- Mobile home tax - 2nd installment of 2012 mobile home tax is due
June 7
- State Board of Equalization - Monthly meeting
June 30
Important note: Because June 30 falls on a Saturday , any return, tax payment, or other required action is not due until July 2.
- Abstract of assessments (Property tax) - Due date for submission of abstract of assessments, supplemental abstracts, State Game & Fish abstracts, National Guard abstracts, Board of University & School Land abstracts, certain exempt real property abstracts, Farmland or Ranch Land Owned by Nonprofit Organizations for Conservation Purposes abstracts, Workforce Safety and Insurance abstracts, and Land Aquired for the Devils Lake project by the State Water Commission abstracts to Tax Commissioner.
- Mobile home tax - Last day to pay 2nd installment of 2012 mobile home tax without penalty. (Penalties are imposed on July 1, August 2, September 1, and October 1 on any amount outstanding on those dates)
July 5
- State Board of Equalization - Monthly meeting
August 7
- State Board of Equalization - (First Tuesday in August) Annual meeting to assess centrally assessed property and hold hearings on telecommunications gross receipts tax
August 14
- State Board of Equalization - (Second Tuesday in August) Annual meeting to hear testimony and equalize locally assessed property
September 6
- State Board of Equalization - Monthly meeting
October 4
- State Board of Equalization - Monthly meeting
October 15
- Last day to pay 2nd installment of 2011 real estate tax without penalty
November 1
- Property tax: Abatement - Due date for submission of application for abatement of 2010 property tax (payable in 2011)
- State Board of Equalization - Monthly meeting
December 6
- State Board of Equalization - Monthly meeting
December 31
- Abstract of tax list - Due date for county certification of abstract of tax list to Tax Commissioner
