January Property Tax Deadlines by State: What's Due This Month

Property tax deadlines in January across all 50 states. Covers assessment notices, appeal filing windows, payment due dates, and exemption applications.

PropertyTaxFight Team
5 min read
In This Article

January Property Tax Deadlines by State: What's Due This Month

TL;DR

January is a critical month for property taxes in several states. Assessment notices arrive in Maryland, Massachusetts, Nevada, and Kentucky. Appeal deadlines hit in Nevada (January 15) and Kentucky (January 31). Payment deadlines fall in Texas (January 31), Ohio (varies by county), and North Dakota (January 15 for full payment). If you live in one of these states, check your deadlines now. Missing a January deadline means waiting another full year to appeal.

States With January Assessment Notices

If you live in one of these states, watch your mailbox this month:

StateWhat ArrivesAppeal Deadline
MarylandAssessment notices (for properties on the triennial cycle)45 days from notice date
MassachusettsTax bills with assessed valuesFebruary 1 (Appellate Tax Board)
NevadaNotices of assessed valueJanuary 15 (county Board of Equalization)
KentuckyAssessment rolls open for inspectionJanuary 31
New YorkTentative assessment roll (some municipalities)Grievance Day (varies, often May)

January Appeal Deadlines

Nevada - January 15

Nevada has one of the earliest appeal deadlines in the country. Notices typically arrive in late December, giving homeowners just two to three weeks to review and file. The appeal goes to the county Board of Equalization.

What you need to file:

  • Completed petition form
  • Comparable sales data supporting your opinion of value
  • Documentation of any property record errors

Nevada's January 15 deadline is firm. If you received your notice in December and have not filed yet, act today.

Kentucky - January 1-31

Kentucky's property tax assessment rolls are open for public inspection during January. This is your window to review your assessed value and file a complaint if you disagree. The process starts at the county level with the Property Valuation Administrator (PVA).

After January, the next opportunity is to appeal to the county Board of Assessment Appeals, which typically meets in the spring.

January Payment Deadlines

StateWhat Is DueDateNotes
TexasFull tax paymentJanuary 31Penalties and interest begin February 1
South CarolinaTax payment (if not paid by January 15)January 15Penalties apply after this date
North DakotaFull payment optionJanuary 15Or pay half now, half October 15
OhioFirst half paymentVaries by county (often mid-January to February)Check with your county treasurer
WisconsinFull payment or first installmentJanuary 31Installment plans available in some municipalities
ColoradoN/A (due April 30 or split June/January)January 15 (second half if split)Second installment of split payment

What to Do in January

If You Have an Active Deadline

  1. File your appeal now if your deadline is this month. Do not wait until the last day.
  2. Gather comparable sales if you have not already. Even a few solid comps are better than none.
  3. Check your property record for errors. Wrong square footage or phantom features can be corrected quickly.

If Your Deadline Is Later This Year

  1. Apply for exemptions. Many states have January 1 or early-year deadlines for homestead, senior, and veteran exemptions.
  2. Start tracking comps. Set up alerts for home sales in your neighborhood.
  3. Review last year's assessment. Identify errors or overvaluation now so you are ready when the new notice arrives.

If You Are Paying This Month

  1. Pay on time. Late penalties in most states range from 1-2% per month and add up quickly.
  2. Check the amount. Verify the tax bill matches the assessed value on your notice. Errors in billing happen.
  3. Keep your receipt. Whether you pay online, by mail, or in person, keep proof of payment.

Exemption Application Deadlines in January

Several states set January 1 as the qualifying date for exemptions, meaning you must own and occupy the property as of January 1 to qualify for the current tax year. States with January-related exemption deadlines include:

  • Texas: Homestead exemption applies if you own and occupy by January 1
  • Georgia: Homestead exemption qualification date is January 1 (apply by April 1)
  • Florida: Homestead exemption qualification date is January 1 (apply by March 1)
  • Colorado: Senior exemption qualification date is January 1
  • Indiana: Various exemption qualification dates tied to January 1 ownership

If you recently purchased a home, January 1 ownership may qualify you for exemptions that reduce your tax bill significantly. Check with your county assessor about the application process and deadlines.

Looking Ahead

January is the start of a new property tax year in most states. Assessment notices will begin arriving in February in states like Michigan and New Jersey. Use this month to prepare:

  • Review the 2026 deadline calendar for your state
  • Set reminders for when notices typically arrive
  • Gather your property documents in one place

The homeowners who save the most on property taxes are the ones who stay ahead of the calendar.

Frequently Asked Questions

What should I know about january property tax deadlines by state: what's due this month?

January is a critical month for property taxes in several states. Assessment notices arrive in Maryland, Massachusetts, Nevada, and Kentucky. Appeal deadlines hit in Nevada (January 15) and Kentucky (January 31).

What should I know about states with january assessment notices?

If you live in one of these states, watch your mailbox this month:

What should I know about january appeal deadlines?

Nevada has one of the earliest appeal deadlines in the country. Notices typically arrive in late December, giving homeowners just two to three weeks to review and file. The appeal goes to the county Board of Equalization.

What should I know about exemption application deadlines in january?

Several states set January 1 as the qualifying date for exemptions, meaning you must own and occupy the property as of January 1 to qualify for the current tax year. States with January-related exemption deadlines include:

What should I know about looking ahead?

January is the start of a new property tax year in most states. Assessment notices will begin arriving in February in states like Michigan and New Jersey. Use this month to prepare:

Do Not Miss Your January Deadline?

If your appeal deadline is this month, every day counts. PropertyTaxFight builds your evidence packet with comparable sales and assessment analysis in minutes. $79.

Do Not Miss Your January Deadline

If your appeal deadline is this month, every day counts. PropertyTaxFight builds your evidence packet with comparable sales and assessment analysis in minutes. $79. No subscription. Start your appeal now. Or sign up for the Annual Monitor ($49/year) to track deadlines all year. Check your assessment.

Disclaimer: PropertyTaxFight is an informational tool for property tax appeal preparation. We do not provide legal, tax, or appraisal advice. Results are not guaranteed.

PropertyTaxFight Team

PropertyTaxFight provides expert guidance and tools to help you succeed. Our content is reviewed for accuracy and kept up to date.

Related Articles