The tax year refers to the year in which the property tax bill is issued. The assessment period, which is the same as the service year, refers to the time frame for which the assessment will be applied. The tax year, the assessment period and the service year align with the calendar year. However, property taxes are collected in arrears, while the assessment for solid waste management is collected in advance. The solid waste management assessment period (service year) begins on January 1 of the year after your tax bill. For example, you receive a tax bill in November 2008 that contains an assessment for solid waste management. The tax year is 2008 and the assessment period (service year) is 2009. |