December Property Tax Deadlines by State: What's Due This Month
TL;DR
December is the last month of the tax year, bringing final appeal deadlines in Oregon (December 31) and major payment deadlines across the country. California's first installment is due December 10. Michigan winter tax is due December 1. Louisiana, Missouri, Oklahoma, and Kansas all have December payment deadlines. Maryland and Nevada assessment notices may arrive for the next year. Use December to close out this year and prepare for next year's assessment season.
December Appeal Deadlines
| State | Deadline | Where to File |
|---|---|---|
| Oregon | December 31 | Board of Property Tax Appeals (BOPTA) |
| Rhode Island | 90 days from first tax payment due (may fall in December) | Local board of tax assessment review |
Key December Deadlines Explained
Oregon - December 31
Oregon's Board of Property Tax Appeals deadline is December 31. Assessment notices arrived in October, giving you about two months to prepare. If you have not filed yet, do it now. Do not wait until December 31.
To file with BOPTA:
- Complete the petition form (available from your county assessor or the Oregon Department of Revenue website)
- State your opinion of real market value and the evidence supporting it
- Include comparable sales, photos, and any other supporting documentation
- Submit by December 31
Oregon's dual-value system (real market value and assessed value under Measure 50) can be confusing. Focus on the real market value. If the assessor's real market value exceeds what your home would sell for, you have grounds for an appeal. Reducing the real market value also caps future increases in your assessed value.
December Payment Deadlines
| State | What Is Due | Date | Notes |
|---|---|---|---|
| California | First installment | December 10 | Second installment due April 10. 10% penalty after deadline. |
| Michigan | Winter tax | December 1 (varies by municipality) | Summer tax was due July 1 |
| Louisiana | Tax payment | December 31 | Penalties begin January 1 |
| Missouri | Tax payment | December 31 | Penalties begin January 1 |
| Oklahoma | Tax payment | December 31 | Full or first half |
| Kansas | First half | December 20 | Second half due May 10 |
| Idaho | First half | December 20 | Second half due June 20 |
| Maryland | Second installment | December 31 | First was due September 30 |
| Nebraska | First half | December 31 | Second half due April 1 |
| Florida | Full payment (3% discount) | December | 4% discount was available in November |
States With December Assessment Notices
| State | What Arrives | Appeal Deadline |
|---|---|---|
| Maryland | Assessment notices (some properties) | 45 days from notice |
| Massachusetts | Tax bills with assessed values | February 1 |
| Nevada | Notices of assessed value | January 15 |
| Rhode Island | Assessment notices (some municipalities) | 90 days from first payment due date |
What to Do in December
If Your Oregon Appeal Is Due
File now. Do not wait for the holidays to pass. The December 31 deadline does not care about your schedule.
- Complete the BOPTA petition form
- Attach comparable sales data
- Mail it certified return receipt or submit online if available
- File before December 23 to account for holiday mail delays
If You Received a Maryland or Nevada Notice
Maryland and Nevada notices arriving in December mean January deadlines. Maryland gives 45 days from the notice. Nevada's deadline is January 15. Start reviewing immediately:
- Check property details for errors
- Compare the assessed value to recent comparable sales
- Verify exemptions are applied
- Mark the appeal deadline on your calendar
Year-End Tax Planning
December is your last chance for several tax moves:
- Prepay property taxes: If itemizing and not at the $10,000 SALT cap, paying before December 31 may increase your federal deduction
- Apply for exemptions: Some states use January 1 as the qualification date. Make sure you will qualify as of January 1 for next year's exemptions.
- Review escrow: Your lender's annual escrow analysis may arrive this month. Check it for accuracy.
See our full end-of-year planning guide for all December action items.
Preparing for Next Year
December is the ideal time to set up your property tax monitoring for the coming year:
- Check the deadline calendar for your state's 2026 (or 2027) dates.
- Set calendar reminders for when notices typically arrive.
- Start tracking sales. Set up alerts for home sales in your neighborhood.
- Document your home. Take photos of current condition for your records.
- Sign up for monitoring. Our Annual Monitor ($49/year) handles deadline tracking and comp updates automatically.
The homeowners who save the most on property taxes are the ones who prepare year-round, not just when the notice arrives.
December Payment Tips
December has more payment deadlines than almost any other month. A few tips:
- Pay on time. December penalties compound fast because they roll into the new year.
- Double-check amounts. Billing errors are rare but expensive if you overpay.
- Florida discount: If you are paying your Florida bill in December, you get a 3% discount. You missed the 4% November discount, but 3% is still worth it.
- Keep receipts. Year-end payments need to be documented for your income tax return.
Your Next Steps
Put this information to work this week:
- Review your assessment notice. Check every detail: assessed value, property characteristics, square footage, lot size. Errors are more common than you think and they directly inflate your tax bill.
- Pull comparable sales. Find 3 to 5 similar properties near you that sold recently for less than your assessed value. This is the strongest evidence for any appeal.
- Check your exemption status. Contact your county assessor to confirm which exemptions are on file for your property. You may qualify for programs you have not applied for.
- Set a deadline reminder. Find your appeal deadline and put it on your calendar with a 2-week advance warning. Missing it costs you a full year of potential savings.
Staying Ahead of the Calendar
Property tax deadlines are spread throughout the year, and it is easy to lose track. The homeowners who save the most money are the ones who treat their assessment notice as a trigger for action, not something to file away and forget.
When your notice arrives, open it the same day. Check the assessed value against what you believe your home is worth. If the number looks too high, start gathering comparable sales immediately. Do not wait until the week before the deadline. The best appeals are built over weeks, not hours.
If you are in a state with quarterly tax payments, set reminders for each installment date. Late payment penalties add up fast and are entirely avoidable with basic calendar management.
Try our free tools
Frequently Asked Questions
How do December property tax deadlines vary by state?
December is the last month of the tax year, bringing final appeal deadlines in Oregon (December 31) and major payment deadlines across the country. California's first installment is due December 10, and Michigan's winter tax is due December 1.
When is the deadline to appeal property taxes in Oregon?
Oregon's Board of Property Tax Appeals deadline is December 31. Assessment notices arrived in October, giving you about two months to prepare. If you have not filed yet, do it now.
What to Do in December?
File now. Do not wait for the holidays to pass. The December 31 deadline does not care about your schedule.
Why is December a good time to set up property tax monitoring for the coming year?
December is the ideal time to set up your property tax monitoring for the coming year.
Can you provide some payment tips for the December property tax deadlines?
December has more payment deadlines than almost any other month. A few tips:
Is December the last chance to take action on your property taxes?
Oregon homeowners: December 31 is your appeal deadline. Everyone else: use December to prepare for next year. PropertyTaxFight builds evidence packets ($79 one-time) and offers Annual Monitoring ($49/year) for deadline reminders and updated comps.