The annual notice of assessment shall be mailed to taxpayers by which date?

The correct choice is July 1 because this date is established as the deadline for mailing the annual notice of assessment to taxpayers. This regulation ensures that taxpayers receive timely information about their property assessments, which can affect their tax liabilities. By June and July, many jurisdictions aim to finalize and communicate these assessments, allowing taxpayers enough time to review their assessments and address any discrepancies before the tax bills are finalized and sent out later in the year. This timeline is crucial for maintaining transparency and ensuring that taxpayers are informed about their assessment status within the stipulated timeframe for any potential appeals or inquiries.