| January
1 |
Valuation
date (Date of Finality) for real and business personal property |
| Deadline
for filing a real property petition for review appeal form |
| January |
Business
personal property returns mailed to all current businesses |
| Homeowners'
and Renters' tax credit applications mailed to all current
recipients and prior year applicants |
| February
14 |
Constant
yield tax rates established and mailed to local governments |
| Mid
February |
Deadline
for appealing reassessment notices mailed the prior December
(deadline date is on the notice and depends on the actual
notice mailing date) |
| April
15 |
Deadline
for filing business personal property returns or 60 day extension
requests |
| May
1 |
Homeowners'
tax credit applications received by this date will have credits
reflected on property tax bills, if eligible. |
| June
15 |
Deadline
for filing extended business personal property returns |
| June
30 |
Deadline
for local governments to set property tax rates |
| July
1 |
Beginning
of taxable year for property taxes
Local governments typically mail tax bills in early July |
| September
1 |
Deadline
to submit Homeowners' and Renters' tax credit applications |
| Deadline
to submit initial real property exemption applications for
all filers other than blind persons and disabled veterans. |
| September
30 |
Deadline
to pay property taxes without interest and penalty. Homeowners
must pay the first installment of semiannual property taxes
by this date. |
| Late
December |
Real
property reassessment notices mailed to one-third of property
owners in each county. Property owners have 45 days to file
an appeal. |
| December
31 |
Deadline
for homeowners to pay the second installment of semiannual
property taxes without interest and penalty. |
SDAT
Calendar