The assessment date is January 1st of every year.
The appraisal date is June 30, xx of even numbered years.
The Assessor researches each individual property's legal and physical condition on January 1 to determine their status for that tax year. Status is . The tax notice received next January will be based on this status.
The appraisal date is the date of valuation and all comparable sales must be trended to this date.