Jefferson County's assessment calendar comes before the bill

January 1 is the quiet date behind a lot of Jefferson County tax questions. That is the valuation date for real and personal property, long before a bill shows up in the mail. The county calendar then moves through personal property lists, tax-roll work with the County Clerk, Board of Equalization appeals, tax-rate certification, and finally bills prepared by the Collector.

That order keeps the offices straight. Value, classification, and a missing assessment list start with the Assessor. Rates and levies come later in the year. Payment, delinquency, and the receipt needed for plates sit with the Collector.

If a December bill looks wrong, the mistake may have started months earlier. Ask which step created the problem before standing in the wrong line.