Taxes are billed around
the first day of October each year. They
are due from date of billing through January 31 of the following year. Taxes become delinquent on February 1. Penalties and interest on delinquent real and
personal property accrue at slightly different rates.
Real Property Example
Penalty and
interest accrues each month a tax is delinquent according to the chart below:
For example: |
Month paid
|
|
Penalty
|
|
Interest
|
|
Attorney fees*
|
|
|
|
|
|
|
|
February
|
|
6%
|
|
1%
|
|
-
|
March
|
|
7%
|
|
2%
|
|
-
|
April
|
|
8%
|
|
3%
|
|
-
|
May
|
|
9%
|
|
4%
|
|
-
|
June
|
|
10%
|
|
5%
|
|
-
|
July
|
|
12%
|
|
6%
|
|
20%
|
Beginning on August 1, penalty will
remain at 12%, however, interest continues to increase
by 1% every month thereafter until paid in full.
|
Month paid
|
|
Penalty
|
|
Interest
|
|
Attorney fees*
|
|
|
|
|
|
|
|
August
|
|
12%
|
|
7%
|
|
20%
|
September
|
|
12%
|
|
8%
|
|
20%
|
October
|
|
12%
|
|
9%
|
|
20%
|
November
|
|
12%
|
|
10%
|
|
20%
|
December
|
|
12%
|
|
11%
|
|
20%
|
January
|
|
12%
|
|
12%
|
|
20%
|
February
|
|
12%
|
|
13%
|
|
20%
|
*Attorney fees are calculated on the
total amount of base tax, penalty and interest.
Example: $1000 in base tax paid on September 1
Base tax
|
|
$1000
|
Penalty
|
|
$120
|
Interest
|
|
$80
|
Total tax,
penalty and
interest
|
|
$1200
|
Attorney fee
|
|
$240
|
Total due
|
|
$1440
|
|
|
|
Personal Property Example
(Includes Business Personal Property and Manufactured
Homes)
Penalty and
interest accrues each month a tax is delinquent according to the chart below:
For example: |
Month paid
|
|
Penalty
|
|
Interest
|
|
Attorney fees*
|
|
|
|
|
|
|
|
February
|
|
6%
|
|
1%
|
|
-
|
March
|
|
7%
|
|
2%
|
|
-
|
April
|
|
8%
|
|
3%
|
|
20%
|
May
|
|
9%
|
|
4%
|
|
20%
|
June
|
|
10%
|
|
5%
|
|
20%
|
July
|
|
12%
|
|
6%
|
|
20%
|
Beginning on August 1, penalty will
remain at 12%, however, interest continues to increase
by 1% every month thereafter until paid in full.
|
Month paid
|
|
Penalty
|
|
Interest
|
|
Attorney fees*
|
|
|
|
|
|
|
|
August
|
|
12%
|
|
7%
|
|
20%
|
September
|
|
12%
|
|
8%
|
|
20%
|
October
|
|
12%
|
|
9%
|
|
20%
|
November
|
|
12%
|
|
10%
|
|
20%
|
December
|
|
12%
|
|
11%
|
|
20%
|
January
|
|
12%
|
|
12%
|
|
20%
|
February
|
|
12%
|
|
13%
|
|
20%
|
*Attorney fees are calculated on the
total amount of base tax, penalty and interest.
