Important Dates


All dates listed reflect the last possible day to act. 

Important Tax Collection Dates

Due DatesDutyStatute
January 1,
12:01 a.m.
Assessment date for all taxable property.77-1301
February 1First date to apply for Homestead Exemption.77-3512
February 1Advertise all delinquent real estate taxes in a Legal newspaper of the county for three consecutive Weeks commencing the first week of February.77-1804
March 1Taxes offered for public sale from advertising list on the first Monday in March.77-1801
April 11st Half Prior Year Real Estate and Personal Property delinquent.77-204
May 1Last date to file Personal Property Schedule without penalty.77-1229
June 1Last date for Assessor to notify property owners of increase or decrease in property valuation.77-1315
June 1 to 30Dates that property owner may file a valuation protest with the Lancaster Board of Equalization.77-1502
June 30Last date to file for Homestead Exemption.77-3512
June 30Last date to file a request for Special Assessment for Qualifying Agricultural Land (Greenbelt).77-1345
July 1Last date to file or amend personal property schedule with a 10% penalty; after this date, all personal property added is subject to a 25% penalty.77-1233.04
August 12nd Half of Prior Year Real Estate and Property Tax becomes delinquent.77-204
October 15Last date for the Lancaster County Board of Equalization to set current tax year rates (Levy Date).76-1601
November 1Distress Warrants presented to Sheriff.77-1718
December 1It is suggested that tax statements for both real and personal property be mailed during December.77-1701
December 31All property taxes levied (real and personal) become due and payable.77-203