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:
| State | What Arrives | Appeal Deadline |
|---|---|---|
| Maryland | Assessment notices (for properties on the triennial cycle) | 45 days from notice date |
| Massachusetts | Tax bills with assessed values | February 1 (Appellate Tax Board) |
| Nevada | Notices of assessed value | January 15 (county Board of Equalization) |
| Kentucky | Assessment rolls open for inspection | January 31 |
| New York | Tentative 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
| State | What Is Due | Date | Notes |
|---|---|---|---|
| Texas | Full tax payment | January 31 | Penalties and interest begin February 1 |
| South Carolina | Tax payment (if not paid by January 15) | January 15 | Penalties apply after this date |
| North Dakota | Full payment option | January 15 | Or pay half now, half October 15 |
| Ohio | First half payment | Varies by county (often mid-January to February) | Check with your county treasurer |
| Wisconsin | Full payment or first installment | January 31 | Installment plans available in some municipalities |
| Colorado | N/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
- File your appeal now if your deadline is this month. Do not wait until the last day.
- Gather comparable sales if you have not already. Even a few solid comps are better than none.
- Check your property record for errors. Wrong square footage or phantom features can be corrected quickly.
If Your Deadline Is Later This Year
- Apply for exemptions. Many states have January 1 or early-year deadlines for homestead, senior, and veteran exemptions.
- Start tracking comps. Set up alerts for home sales in your neighborhood.
- 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
- Pay on time. Late penalties in most states range from 1-2% per month and add up quickly.
- Check the amount. Verify the tax bill matches the assessed value on your notice. Errors in billing happen.
- 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.