Text Size:   A+ A- A   •   Text Only
Find     
Site Image
Property tax payment procedure
 
Printer-friendly PDF
 
 
 
Each year by October 25, the county tax collector sends out statements (or bills) for taxes on each piece of property on the tax roll. As an owner of real or personal property, your statement will be mailed directly to you. If your taxes are paid by an agent designated by you in writing (such as a mortgage company), tax statement information is also sent to them.
 
You must keep the tax collector informed of your correct mailing address for your tax statement. Even if you do not receive a tax statement, you must pay your taxes.
 
Multiple statements
 
If the boundary of a taxing district crosses your property, you may receive two or more tax statements. For example, if the city limits cross your property, one tax statement would cover the part of your property within the city. The other statement would cover the part outside the city. (In some counties, both portions may be combined on one statement.)
 
Also, if you are assessed for both real and personal property, you will receive a tax statement for each.
 
If you own and live in a mobile home and own the land on which it is located, you may receive two tax statements. One will show taxes on the mobile home. The other statement will show taxes on the land and permanent fixtures such as buildings, concrete slabs, sidewalks, patios, etc. These are referred to on the statement as “improvements.”
 
Payment dates
 
You may pay your property tax in one lump sum or in three equal installments. Due dates are: 

November 15 First one-third payment
 
February 15 Second one-third payment
 
May 15 Final one-third payment
 
Tax of less than $40 cannot be paid in installments.
 
Discount, interest, and liens
 
When you pay the full amount of your tax by November 15, you get a 3 percent discount. If you pay two-thirds of the tax by November 15, you get a 2 percent discount. However, the tax collector, by law, must credit your property tax payments to the earliest year for which taxes are due on your property. To get a discount on your current year’s tax bill, all delinquent taxes, penalty, and interest must first be paid in full.
 
The tax collector will apply the rest of the amount toward the current year’s taxes only after your tax payment has been credited to any past outstanding taxes.
 
You will be charged interest for any payment made or postmarked after its due date. The interest is 1.333 percent monthly, 16 percent annually. Interest accrues on the 16th day of each month after the tax is due.
 
Past due amounts will be shown on your tax statement, but the amount shown may not include interest. The tax collector will compute the interest due when you make your payment.
 
Taxes on both real and personal property become a lien on July 1.
 
Ownership changes
 
If you are buying property on a contract, the tax statement will be mailed to the legal owner. However, the legal owner may request in writing that the tax collector mail the statement to you.
 
Ownership changes made after July 1 may not be shown on the tax statement sent in the fall. If you have bought property since July 1 and you do not get a tax statement by November 1, contact the tax collector for the amount owed. You must pay your tax by the due dates to avoid interest and penalty.
 
If you think you owe property taxes, but haven´t received a tax statement, you may pay an estimated amount to the tax collector. When the actual amount is known, you may get a refund or owe additional taxes.