The assessment date is January 1 for the upcoming fiscal year. New construction (i.e. new homes, additions, sheds, decks, etc.) and demolitions are assessed as of July 1. (For example January 1, 2021 is the assessment date for fiscal 2022 valuations other than additions or demolitions that occurred until June 30, 2021. Fiscal 2022 runs from July 1, 2021 through June 30, 2022.)