LandlordDates
Not legal advice. This is a free reference compiled from official government sources. Laws change and local details matter. Confirm every deadline with the official source or a licensed attorney before you rely on it.

Last verified: · Confidence: medium

Landlord year-end checklist: November 2026 through December 2027

Every date on this page comes from a verified rule on this site, with its official source, last-verified date and confidence. Dates we shift for weekends or holidays, or roll forward from a yearly pattern, are labeled as computed. Rules that depend on your own dates (lease start, move-out, license date) are linked at the end, and the calendar builder dates them for your rental.

Start with the federal tax items: Form 1099-NEC and 1099-MISC for landlords explains the 2026 threshold change and the 2027 due dates.

Federal dates for every landlord

  1. Federal estimated tax payment #4 due January 15 (for the previous tax year) Computed date
    Every year by January 15 (next business day if that date is a weekend or legal holiday)
    Computed: January 15, 2027 is a Friday and not a legal holiday, so no change. Base rule: If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-20 · Confidence: high
  2. File and furnish Form 1099-NEC for 2026 contractor payments of $2,000+ Computed date
    Due January 31, 2027 (for 2026 payments); if that falls on a weekend or legal holiday, the next business day
    Computed: January 31, 2027 is a Sunday, so the IRS next-business-day rule moves it to Monday, February 1, 2027. Base rule: If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-23 · Confidence: high
  3. Furnish Form 1099-MISC to recipients for 2026 rents and other payments of $2,000+ Computed date
    Due January 31, 2027 (next business day if that date is a weekend or legal holiday)
    Computed: January 31, 2027 is a Sunday, so the IRS next-business-day rule moves it to Monday, February 1, 2027. Base rule: If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-23 · Confidence: high
  4. File Form 1099-MISC with the IRS for 2026 payments (February 28 on paper, March 31 if e-filed) Computed date
    Due February 28, 2027 if you file on paper, or March 31, 2027 if you file electronically (next business day if the date is a weekend or legal holiday). Alternative date in the source: March 31
    Computed: February 28, 2027 is a Sunday, so the IRS next-business-day rule moves it to Monday, March 1, 2027. Base rule: If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-23 · Confidence: high
  5. Federal estimated tax payment #1 due April 15 Computed date
    Every year by April 15 (next business day if that date is a weekend or legal holiday)
    Computed: Computed from the yearly April 15 pattern; the official schedule we quote lists April 15, 2026. April 15, 2027 is a Thursday and not a legal holiday, so no change. Base rule: If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-20 · Confidence: high
  6. Report rental income/expenses on Schedule E with Form 1040 Computed date
    Due April 15, 2027 with your 2026 Form 1040; if that falls on a weekend or legal holiday, the next business day
    Computed: April 15, 2027 is a Thursday and not a legal holiday, so no change. Base rule: If day 15 falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-20 · Confidence: medium
  7. Federal estimated tax payment #2 due June 15 Computed date
    Every year by June 15 (next business day if that date is a weekend or legal holiday)
    Computed: Computed from the yearly June 15 pattern; the official schedule we quote lists June 15, 2026. June 15, 2027 is a Tuesday and not a legal holiday, so no change. Base rule: If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-20 · Confidence: high
  8. Federal estimated tax payment #3 due September 15 Computed date
    Every year by September 15 (next business day if that date is a weekend or legal holiday)
    Computed: Computed from the yearly September 15 pattern; the official schedule we quote lists September 15, 2026. September 15, 2027 is a Wednesday and not a legal holiday, so no change. Base rule: If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
    Applies to: any number of units · Source: irs.gov · Last verified 2026-10-20 · Confidence: high

Fixed yearly dates by state, city and county

Only rules with a fixed calendar date are listed here. Each one applies only to the rentals its rule covers (shown under each item).

Los Angeles, CA

  1. Exemption declaration for unregistered units due by the last day of January
    Every year by January 31
    Applies to: any number of units · Source: codelibrary.amlegal.com · Last verified 2026-10-20 · Confidence: high
  2. Annual rental registration: pay RSO or JCO fee and SCEP fee (delinquent after the last day of February)
    Every year by the last day of February (February 28, or 29 in leap years). Last day of February in 2027
    Applies to: any number of units · Source: housing.lacity.gov · Last verified 2026-10-20 · Confidence: high
  3. City business tax: owners renting 4+ units need a Business Tax Registration Certificate; renew by end of February
    Every year by the last day of February (February 28, or 29 in leap years). Last day of February in 2027
    Applies to: any number of units · Source: finance.lacity.gov · Last verified 2026-10-20 · Confidence: medium
  4. JCO (non-RSO) Rent Registry: complete the Rent Registry with the annual registration by the last day of February
    Every year by the last day of February (February 28, or 29 in leap years). Last day of February in 2027
    Applies to: any number of units · Source: housing.lacity.gov · Last verified 2026-10-20 · Confidence: medium
  5. RSO Rent Registry: report rent and tenancy information for each RSO unit by the last day of February
    Every year by the last day of February (February 28, or 29 in leap years). Last day of February in 2027
    Applies to: 2+ units, buildings built before 1979 · Source: codelibrary.amlegal.com · Last verified 2026-10-20 · Confidence: high

Chicago, IL

  1. Heat season September 15 - June 1: 68°F daytime / 66°F night where the landlord controls heat
    Every year from September 15 through June 1. Season runs September 15, 2027 through June 1, 2028
    Applies to: any number of units · Source: chicago.gov · Last verified 2026-10-20 · Confidence: high

Maryland

  1. Register pre-1978 rental properties with MDE and renew by December 31 each year
    Every year by December 31
    Applies to: any number of units, buildings built before 1978 · Source: mgaleg.maryland.gov · Last verified 2026-10-20 · Confidence: high
  2. Register pre-1978 rental properties with MDE and renew by December 31 each year
    Every year by December 31
    Applies to: any number of units, buildings built before 1978 · Source: mgaleg.maryland.gov · Last verified 2026-10-20 · Confidence: high

Baltimore City, MD

  1. Register non-owner-occupied dwellings: within 10 days of transfer and every January 1
    Every year by January 1
    Applies to: any number of units, some owner-occupied buildings exempt · Source: baltimorecity.gov · Last verified 2026-10-20 · Confidence: medium

Montgomery County, MD

  1. Rent stabilization cap: CPI-U + 3% or 6% (lower); 5.2% for July 1, 2026-June 30, 2027; once per 12 months
    Every year by July 1
    Applies to: any number of units · Source: montgomerycountymd.gov · Last verified 2026-10-20 · Confidence: medium
  2. Rental housing license: license year July 1-June 30; renewal payment due July 31
    Every year by July 31
    Applies to: any number of units · Source: montgomerycountymd.gov · Last verified 2026-10-20 · Confidence: medium

Massachusetts

  1. Heat season September 15 - May 31: 68°F 7 a.m.-11 p.m., 64°F overnight, never above 78°F
    Every year from September 15 through May 31. Season runs September 15, 2027 through May 31, 2028
    Applies to: any number of units · Source: mass.gov · Last verified 2026-10-20 · Confidence: high

Boston, MA

  1. Annual rental registration with ISD by July 1
    Every year by July 1
    Applies to: any number of units · Source: boston.gov · Last verified 2026-10-20 · Confidence: medium
  2. Heat season (Boston ISD enforces the State Sanitary Code): September 15 - May 31; some City pages still say June 15
    Every year from September 15 through May 31. Season runs September 15, 2027 through May 31, 2028
    Applies to: any number of units · Source: boston.gov · Last verified 2026-10-20 · Confidence: medium

Minnesota

  1. Certificate of Rent Paid (CRP): create in e-Services and give to each adult renter by January 31
    Every year by January 31
    Applies to: any number of units · Source: revenue.state.mn.us · Last verified 2026-10-20 · Confidence: high

Minneapolis, MN

  1. Rental license: every non-owner-occupied unit; renew by March 1 each year (25% late fee after March 15)
    Every year by March 1
    Applies to: any number of units, some owner-occupied buildings exempt · Source: minneapolismn.gov · Last verified 2026-10-20 · Confidence: high

New Jersey

  1. Heat season October 1 - May 15 (buildings with 3+ units): 68°F 6 a.m.-11 p.m., 65°F overnight
    Every year from October 1 through May 15. Season runs October 1, 2027 through May 15, 2028
    Applies to: 3+ units · Source: nj.gov · Last verified 2026-10-20 · Confidence: medium

Elizabeth, NJ

  1. Rent control registration with the Fair Rental Housing Board every year by March 1
    Every year by March 1 (window opens January 1)
    Applies to: 3+ units, some owner-occupied buildings exempt · Source: elizabethnj.org · Last verified 2026-10-23 · Confidence: medium

New York City, NY

  1. Bed Bug Annual Report filing: December 1-31
    Every year by December 31 (window opens December 1)
    Applies to: 3+ units · Source: nyc.gov · Last verified 2026-10-20 · Confidence: medium
  2. Annual lead paint / window guard notice: deliver January 1-16
    Every year by January 16 (window opens January 1)
    Applies to: any number of units, buildings built before 1960 · Source: nyc.gov · Last verified 2026-10-20 · Confidence: medium
  3. Collect annual notices by Feb 15; inspect non-responding units; notify DOHMH by March 1 if no access
    Every year by March 1 (window opens February 16)
    Applies to: any number of units, buildings built before 1960 · Source: nyc.gov · Last verified 2026-10-20 · Confidence: medium
  4. Property registration fee ($13) on DOF statement, due July 1
    Every year by July 1
    Applies to: any number of units · Source: nyc.gov · Last verified 2026-10-20 · Confidence: medium
  5. HPD annual property registration (due September 1)
    Every year by September 1
    Applies to: any number of units · Source: nyc.gov · Last verified 2026-10-20 · Confidence: medium
  6. Heat season October 1 - May 31: 68°F by day when it is below 55°F outside, 62°F at night; hot water 120°F all year
    Every year from October 1 through May 31. Season runs October 1, 2027 through May 31, 2028
    Applies to: any number of units · Source: nyc.gov · Last verified 2026-10-20 · Confidence: high
  7. Bed Bug Annual Report filing: December 1-31
    Every year by December 31 (window opens December 1)
    Applies to: 3+ units · Source: nyc.gov · Last verified 2026-10-20 · Confidence: medium

Cleveland, OH

  1. Annual rental registration for non-owner-occupied units ($70 per unit): code says apply by March 1; City says fees due by March 31
    Every year by March 1; alternative date March 31 (window opens January 1). Alternative date in the source: March 31
    Applies to: any number of units, some owner-occupied buildings exempt · Source: codelibrary.amlegal.com · Last verified 2026-10-20 · Confidence: medium

Columbus, OH

  1. Residential Rental Registry: register every rental property for 2027 between October 1 and December 31, 2026, then each calendar year ($15 per unit, max $1,500 per complex)
    Due December 31, 2026 (window opens October 1)
    Applies to: any number of units · Source: columbus.legistar.com · Last verified 2026-10-24 · Confidence: high

Oregon

  1. Yearly maximum rent increase published by September 30 (applies January 1)
    Every year by September 30 the state publishes next year's maximum increase (it applies from January 1)
    Applies to: any number of units · Source: oregonlegislature.gov · Last verified 2026-10-20 · Confidence: high

Portland, OR

  1. Residential Rental Registration: file Schedule R and pay the per-unit fee ($70) with the business tax return by April 15
    Every year by April 15
    Applies to: any number of units · Source: portland.gov · Last verified 2026-10-20 · Confidence: high

Philadelphia, PA

  1. Heat season October 1 - April 30 (2+ unit buildings and rooming houses): 68°F, plus May/September when below 60°F outside
    Every year from October 1 through April 30. Season runs October 1, 2027 through April 30, 2028
    Applies to: 2+ units · Source: phila.gov · Last verified 2026-10-20 · Confidence: high

Washington

  1. Rent increase cap: 7% + CPI or 10%, whichever is less, per 12 months; 10% for 2027 (9.683% for 2026)
    New yearly cap takes effect every January 1 (Commerce publishes it each summer)
    Applies to: any number of units · Source: app.leg.wa.gov · Last verified 2026-10-20 · Confidence: high

Deadlines that depend on your own dates

These guides cover rules counted from a lease date, a move-out, a license date or a yearly anniversary.

Rental registration and license renewals

Security deposit interest

Rent increase notice (for renewals in the new year)

Heat season

Printable 2027 calendars by state

More: All states, cities and counties · All topics · Build a dated calendar for your rental