Which two items share the due date of April 1?

• A. Appeal of Assessments Due; Revised 2nd Q Homestead Bills
• B. Date Collectors Annual Report Due; Final Bills Mailed
• C. First Quarter Taxes CY Due; Second Quarter Taxes Due
• D. Tax Rate Certified; Final Bills Mailed

Answer: (A)

In tax collection work, deadlines are set to fit the overall annual cycle so related actions line up on the same date. April 1 is a key cutoff because it often kicks off or closes early steps in the tax timeline, like when appeals of assessed values are due and when revised bills tied to those adjustments must be paid.

Why the two items fit together: appealing an assessment by that date lets the assessor review and adjust values before final bills are issued, and if changes occur, the revised second-quarter homestead bills are prepared with the same April 1 due date. Keeping these two on the same deadline helps the system stay orderly and gives taxpayers a predictable timetable.

The other options involve items that follow different schedules or purposes. For example, a collectors’ annual report due is a separate administrative filing with its own separate deadline, and final bills mailed occurs at a different stage of the billing cycle, not governed by the April 1 due date.