When must property owners be notified of changes in their tax assessments?

Property owners must be notified of changes in their tax assessments by January 10th. This deadline is established to ensure that property owners have sufficient time to review and understand any modifications to their assessments before the upcoming tax season. Timely notification is crucial for property owners, as it allows them the opportunity to question or appeal their assessment should they believe it to be inaccurate. Other options, such as January 1st or February 10th, do not align with the established regulations regarding notification timing. March 15th is also outside the window for timely notification and typically serves purposes unrelated to assessment disclosure. Hence, January 10th is the correct date that reflects the legal requirement for notifying property owners.