What is the lien date?

The lien date is the date the assessment becomes a lien on the property. All taxable property is put on the assessment roll as of this date. In the case of construction in progress, the value reflected is that of its stage of completion on lien date. New legislation has established January 1st as the lien date for future tax rolls (from 1967 to 1996, the lien date was March 1).

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1. What is a supplemental assessment?
2. What is the lien date?
3. If I add on to my home, will the whole property be appraised?
4. If I build a new home and I do all the labor, will my actual cost be the taxable value?
5. How come my neighbor's and my tax bills are different when the houses are the same?
6. I had a boat which I sold in March or a business I transferred in April. Do I still owe the taxes for the next fiscal year?