January

The tax warrant is certified by the Assessor to the Treasurer by January 10th for the previous tax year. Property taxes are collected in arrears.

Tax statements will be mailed before the end of January.

February

The first half tax payment is due the last day of February. Payment must be received by the Treasurer’s Office or bear an official United States Postal Service postmark of the last day of February. If February 28th falls on the weekend, the due date will automatically carry forward to the following business day.

March

Senior tax deferral applications are due to the State Treasurer by the last day of March.

April

The full tax payment option is due on or before April 30. Payment must be received by the Treasurer’s Office or bear an official United States Postal Service postmark dated no later than April 30. If April 30th falls on the weekend, the due date will automatically carry forward to the following business day.

June

Second half tax payments are due June 15. Payment must be received by the Treasurer’s Office or bear an official United States Postal Service postmark dated no later than June 15. If June 15th falls on the weekend, the due date will automatically carry forward to the following business day. Unpaid taxes become delinquent after the second half payment deadline.

July

Delinquent tax notices are mailed. Applicable delinquent interest and other charges shall apply to delinquent payments.

If a lien has been sold for unpaid prior year taxes, the tax lien purchaser will be allowed to pay current year taxes, thus increasing the amount of the existing tax lien sale certificate of purchase.

August

Delinquent personal property, state assessed, possessory interest, mining claims and mobile home taxes must be received in the Treasurer’s Office by close of business August 31 to avoid publication in a local newspaper in September.

After August 31, ALL tax payments must be made in cash or certified funds. Personal checks and postmarks are not accepted.

September

Delinquent real estate taxes will be advertised for sale at public auction. Additional fees will be charged.

Delinquent personal property, state assessed, possessory interest, mining claims and mobile home delinquent taxes will be advertised as notice of possible distraint, seizure and sale.

October

Delinquent real estate taxes will be sold at public auction. See “Tax Lien Sale” for more information.

Personal property taxes that remain unpaid as of October 1 will be subject to distraint, seizure and sale to satisfy taxes due.

November

November 10, 2023, is the last day to pay delinquent mobile home taxes to avoid inclusion in the mobile home tax lien sale held on November 16, 2023.

December

Prepayment of taxes must be received by noon on the last business day of December. Payments received after noon on the last business day of December will bear a receipt date of January.