Applications are due each year on or before February 20 at 4:30 p.m. in the Assessor's Office. No appeal will be heard without an application filed on or before February 20 of the current year. If the 20th falls of a weekend or holiday, the application is due the business day prior to such weekend of holiday. For example, Monday, February 20, 2023 is as observed holiday, therefore, the form in due Friday, February 17, 2023.