| "Assessment Date" for the following fiscal year. The ownership, use and Physical characteristics of all property are frozen as of this date for determining assessments for the following fiscal year. |
| The third quarter tax bill is normally due on this date. |
| The fourth quarter tax bill is due. |
| Beginning of the fiscal year. |
| The first quarter tax bill is due. |
| Land use exemption ("Chapter Land") applications are due, (I.e. Chapter 61-A, Agricultural; and Chapter 61-B, Recreational). |
| The second quarter tax bill is due. |
| Mailing of the third quarter tax bill. This is the bill that must show new Assessment and the new tax rate. |
