Last updated 2026-07-09
TL;DR
Property tax due dates vary by state and sometimes by county. Most states split payments into two installments. Common due dates cluster around April 30, June 30, September 30, and December 31. Thirteen states set deadlines at the county level, so the table and state notes below are your fastest path to the exact date that applies to you.
Why property tax due dates are so confusing
No federal law governs property tax deadlines. Every state sets its own rules, and roughly a third of states hand the actual date down to counties or municipalities. A homeowner in El Paso County, Colorado, can owe on a different day than someone two counties over, and both differ from someone in Ohio.
Installment structure is the second layer of confusion. Some states collect the full year in one lump sum. Others split it in two. California splits into two installments that don't land six months apart (November 1 and February 1, with delinquency on December 10 and April 10). Illinois goes further with county-by-county due dates that shift year to year based on when the assessment rolls close. [1]
Then there's personal property tax. Vehicles, boats, and business equipment get taxed separately in about 38 states, and those due dates rarely match the real property calendar. Virginia vehicle taxes are due June 5 in most localities, while real property is due December 5. [2]
Missing a due date costs real money. Penalties usually start at 1 to 2% per month, and several states (Texas among them) escalate to 12% plus a 20% attorney fee once a bill sits delinquent past a set date. [3] Getting the date right is the whole game.
What are the property tax due dates for all 50 states?
The table below shows the primary real property tax due dates for each state as of the 2025 to 2026 tax year. Where the state sets a uniform deadline, that date is listed. Where counties set their own, the most common statewide pattern is shown and the note column flags the variation. Verify with your county assessor or treasurer before you rely on any single date.
| State | Installments | Due Date(s) | Delinquent After | Notes |
|---|---|---|---|---|
| Alabama | 1 | Oct 1 (due by Dec 31) | Dec 31 | Fiscal year Oct, Sep [4] |
| Alaska | Varies | County/borough sets date | Varies | Most areas: Aug 15 or Oct 1 |
| Arizona | 2 | Oct 1 & Mar 1 | Nov 1 & May 1 | Maricopa uses same schedule |
| Arkansas | 1 | Mar 1 (for prior year) | Oct 15 | 10% penalty after Oct 15 |
| California | 2 | Nov 1 & Feb 1 | Dec 10 & Apr 10 | State-uniform [5] |
| Colorado | 2 | Feb 28 & Jun 15 | Mar 1 & Jul 1 | County treasurer collects |
| Connecticut | 2 | Jul 1 & Jan 1 | Aug 1 & Feb 1 | Some towns 1 payment |
| Delaware | 1 | Sep 30 | Oct 1 | County varies; Sussex = Jun 30 |
| Florida | 1 (discounts) | Mar 31 (delinquent) | Apr 1 | 4% discount if paid Nov [6] |
| Georgia | 1 | County sets date (often Oct, Dec) | Varies | Fulton Co: Nov 15 |
| Hawaii | 2 | Aug 20 & Feb 20 | Sep 1 & Feb 20 | State-level admin |
| Idaho | 2 | Dec 20 & Jun 20 | Dec 21 & Jun 21 | |
| Illinois | 2 | Varies by county | Varies | Cook Co: Mar & Aug approx. |
| Indiana | 2 | May 10 & Nov 10 | Jun 11 & Dec 11 | [7] |
| Iowa | 2 | Sep 1 & Mar 1 | Oct 1 & Apr 1 | |
| Kansas | 2 | Dec 20 & May 10 | Jan 1 & Jun 1 | |
| Kentucky | 1 | Oct 31 (2% discount before) | Jan 1 | |
| Louisiana | 1 | Dec 31 | Jan 1 | |
| Maine | 1 or 2 | Town sets date | Varies | |
| Maryland | 2 | Sep 30 & Dec 31 | Oct 1 & Jan 1 | State + county rates combined |
| Massachusetts | 4 | Aug 1, Nov 1, Feb 1, May 1 | 30 days after each | |
| Michigan | 2 | Sep 14 & Feb 14 | Sep 15 & Feb 15 | Summer & winter bills |
| Minnesota | 2 | May 15 & Oct 15 | Jun 1 & Nov 1 | [8] |
| Mississippi | 1 | Feb 1 | Feb 1 | 1% per month penalty |
| Missouri | 1 | Dec 31 | Jan 1 | |
| Montana | 2 | Nov 30 & May 31 | Dec 1 & Jun 1 | |
| Nebraska | 2 | Mar 31 & Jul 31 | Apr 1 & Aug 1 | |
| Nevada | 4 | Aug 16, Oct 1, Jan 1, Mar 1 | Same dates | |
| New Hampshire | 2 | Jul & Dec (town sets exact date) | Varies | |
| New Jersey | 4 | Feb 1, May 1, Aug 1, Nov 1 | 10 days grace | [9] |
| New Mexico | 2 | Nov 10 & Apr 10 | Dec 10 & May 10 | |
| New York | Varies | Town/city sets date | Varies | NYC: Jul 1 & Jan 1 |
| North Carolina | 1 | Sep 1 (due Jan 5 next year) | Jan 6 | |
| North Dakota | 2 | Mar 1 & Oct 15 | Mar 2 & Nov 1 | |
| Ohio | 2 | County treasurer sets (typically Jan & Jun) | Varies | |
| Oklahoma | 1 (or 2) | Dec 31 | Jan 1 | 2nd installment option by Apr 1 |
| Oregon | 3 or 1 | Nov 15 (full) or Nov 15, Feb 15, May 15 | Nov 16 | 3% discount if paid in full Nov 15 [10] |
| Pennsylvania | Varies | County/municipality sets | Varies | Most: Mar, Jun discount; Aug face; Oct penalty |
| Rhode Island | 4 | Jul 24, Oct 24, Jan 24, Apr 24 (approx.) | 30 days after | Varies by city |
| South Carolina | 1 | Jan 15 | Jan 16 | |
| South Dakota | 2 | Apr 30 & Oct 31 | May 1 & Nov 1 | |
| Tennessee | 1 | Feb 28 | Mar 1 | |
| Texas | 1 | Jan 31 | Feb 1 | 6 to 12% penalty structure [3] |
| Utah | 1 | Nov 30 | Dec 1 | |
| Vermont | 2 or 4 | Town sets date | Varies | |
| Virginia | 2 | County sets (typically Jun 5 & Dec 5) | Varies | |
| Washington | 2 | Apr 30 & Oct 31 | May 1 & Nov 1 | |
| West Virginia | 2 | Sep 1 & Mar 1 | Oct 1 & Apr 1 | |
| Wisconsin | 2 | Jan 31 & Jul 31 | Feb 1 & Aug 1 | |
| Wyoming | 2 | Sep 1 & Mar 1 | Oct 1 & Apr 1 |
A few patterns jump out. The November-to-February window is the busiest by far, with roughly 30 states having at least one major installment fall in that range. Summer due dates in June and August form a second cluster, driven mostly by states that align with fiscal-year starts. Deep South states lean toward single-payment systems with late-year deadlines.
What are the personal property tax due dates by state?
Personal property taxes cover tangible things you own outside of real estate: cars, trucks, boats, RVs, aircraft, and, for businesses, furniture, machinery, and equipment. About 38 states levy some form of personal property tax, though the long trend has been toward exempting household goods and low-value business equipment. [11]
The due dates for personal property rarely match real property deadlines. That trips people up constantly.
| State | Personal Property Type | Typical Due Date |
|---|---|---|
| Virginia | Vehicles (local rate) | Jun 5 (most localities) |
| South Carolina | Vehicles | Jan 15 (same as real property, billed separately) |
| North Carolina | Vehicles | Now combined with real property Jan 5 |
| Missouri | All tangible personal property | Dec 31 |
| Arkansas | Vehicles, boats | Oct 15 |
| Kansas | Business personal property | May 15 (declaration); Nov 1 (tax) |
| Mississippi | Business personal property | Feb 1 |
| Connecticut | Business personal property | Jul 1 |
| Rhode Island | Business personal property | Varies by city, often Jul |
| Texas | Business personal property | Jan 31 (same as real) |
If you own a vehicle in a state that taxes it, check the car property tax by state guide for rates and due dates specific to vehicles, since several states calculate vehicle taxes off a depreciated book value that changes annually.
For business personal property rules and rates, personal property tax by state breaks down which states exempt small businesses and what the filing thresholds are.
How do installment schedules actually work, and what happens if you miss one?
Most states that offer installments don't just cut the bill in half with a tidy six-month gap. The structure matters.
California's setup misleads a lot of people, so it's worth understanding. The first installment covers July through December and is due November 1, with a 10% penalty if not paid by December 10. The second installment covers January through June and is due February 1, with a 10% penalty plus a $10 fee if not paid by April 10. Miss both, and the property goes into "defaulted" status on July 1, triggering a 1.5% monthly redemption penalty on top of everything else. The California State Board of Equalization notes that "property taxes are due and payable when levied," meaning the full year's obligation exists the moment the roll is certified, no matter how the installments fall. [5]
New Jersey runs quarterly installments on February 1, May 1, August 1, and November 1, with a 10-day grace period before an 8% penalty hits the first $1,500 of delinquency and 18% applies above that. [9]
Texas has the harshest escalating penalty structure in the country. Taxes delinquent after January 31 accrue a 6% penalty plus 1% interest in February, growing by 1% per month through June (12% penalty plus 6% interest by July 1). If the county has contracted with a collection attorney, a 20% attorney fee lands on any account still unpaid on July 1. A $5,000 Texas tax bill ignored through summer can hit $7,000 or more in fees and penalties before the year is out. [3]
Pennsylvania uses a discount, face, and penalty calendar that's different from most. Many jurisdictions offer a 2% discount if you pay early (often by April or May), charge face value through the summer, then add a 10% penalty after October. Some school districts run a separate calendar from the county, so one property can carry two sets of deadlines.
Miss a due date? Pay immediately. Every extra day is money. Most county treasurers will waive the first penalty if you have a clean payment history and call before the next installment drops, though they're not required to.
Do property tax due dates change year to year?
Sometimes, yes. Dates moved noticeably during 2020 to 2021 when COVID-19 emergency orders pushed deadlines back in dozens of states. California extended its April 10, 2021 deadline for taxpayers with assessed values under $10 million. Texas counties had authority to grant deferral agreements. New York City moved various fiscal deadlines. Those COVID changes have mostly expired, but the precedent stands: check your county treasurer's website every year rather than assuming last year's date still holds.
Illinois is the chronic example of shifting dates outside emergencies. Cook County's second-installment due date has landed as late as December in some years because the assessment roll takes longer to close than the statutory target. The Cook County Treasurer's Office posts the current year's due dates once they're finalized, and those dates are the authoritative ones. [1]
Some states are mid-reform. Several Ohio counties have been testing a move from a February and July cycle to a January and June cycle as the state overhauls its assessment calendar.
The safest habit is simple. Find your county treasurer or tax collector's website, search "[your county] property tax due dates 2025" or "2026," and bookmark the official page. URLs ending in .gov or .us are the only authoritative source. Third-party sites, including calendar apps and real estate portals, are frequently wrong by a year or more.
How are property tax due dates different from the assessment appeal deadline?
This is one of the most important distinctions in property tax, and it confuses homeowners constantly. The due date is when you owe money. The appeal deadline is when you must file if you think your assessed value is wrong. These two dates are almost never the same, and in many states they sit months apart.
In most states, the assessment appeal window opens when the notice of assessed value goes out (often January through April) and closes 30 to 90 days later. You must file your appeal before that window shuts, no matter when the tax bill is due. Paying your tax bill on time doesn't extend or preserve your right to appeal. Filing an appeal doesn't pause or delay the due date for your taxes.
Texas is the exception that proves the rule. The protest deadline is May 15 (or 30 days after the notice, whichever is later), while taxes aren't due until January 31 of the following year. [3] You protest the value in spring, the appraisal review board issues a determination by summer, and you pay the resulting bill the following January.
Florida's Value Adjustment Board petition deadline is September 18 in most counties (the 25th day after the Truth in Millage notice mails), while the tax delinquency date is April 1 of the following year. [6]
New Jersey's tax court appeal deadline is April 1 (or 45 days after the assessor mails the assessment), while property taxes are due quarterly all year. [9]
If you got a higher-than-expected assessment and want to fight it yourself, the state-specific guides for How to Appeal Property Taxes in Texas: 2026 Protest Guide, How to Appeal Property Taxes in Florida: 2026 Filing Guide, and How to Appeal Property Taxes in New York: Grievance Day Guide walk through those appeal timelines in detail. The TaxFightBack appeal kit also includes deadline trackers for each of these states if you want everything in one place.
Which states have the earliest and latest property tax due dates?
The spread is wider than most people expect. South Carolina's January 15 and Texas's February 1 mean homeowners in those states are paying, or in trouble, before winter is even over. New Jersey's February 1 quarterly installment is another early bite.
On the other end, Louisiana (December 31), Missouri (December 31), and Alabama (December 31) give homeowners nearly the full calendar year before a penalty applies. That gap matters for cash flow, especially for people who escrow taxes through a mortgage servicer, since the servicer's payment timing needs to match the actual delinquency date rather than the due date.
Oregon is interesting. The November 15 deadline sounds early, but Oregon pays you to hit it. You get a 3% discount for paying the full year by that date, 2% for two-thirds paid by November 15, and 0% on the remaining third due by May 15. [10] It's an incentive system rather than a penalty system, which is a design choice most other states haven't copied.
For how rates interact with due dates, property tax by state 2025 covers effective rates alongside payment schedules, and what states have the highest property taxes shows where the big bills come from.
What happens if you pay property taxes through an escrow account?
Most homeowners with a mortgage never touch the property tax bill directly. The lender collects one-twelfth of the estimated annual tax with each mortgage payment, holds it in escrow, and pays the taxing authority on your behalf.
The problem is timing. Servicers pay on their own schedule, not exactly on the due date. Many pay early (before the discount deadline) to earn you a discount or to dodge any risk of penalty. Some pay right at the deadline. A few pay late and then charge the penalty back to your escrow account, which raises your monthly payment.
You have the right to an escrow analysis statement at least once a year under the Real Estate Settlement Procedures Act (RESPA), 12 U.S.C. § 2601 et seq. That statement shows what the servicer paid and when. [12] If your tax dropped because of a successful appeal or a homestead exemption you added, but your servicer hasn't updated the escrow estimate, your monthly payment may be collecting more than you owe. You can request a reanalysis.
If you pay taxes yourself, set two calendar reminders for each installment: one 30 days before the due date and one 7 days before. Most county tax collectors take online payment by credit card or ACH, and some offer an automatic draft option worth using.
How do property tax due dates affect a real estate closing?
At closing, property taxes get prorated between buyer and seller based on the portion of the year each party owns the property. Getting the proration right depends on knowing the exact due dates and which installment covers which period.
In California, a closing on March 1 means the seller has already received the February 1 billing but may not have paid it yet (delinquency is April 10). The closing statement has to account for the seller's share of the second installment. Errors here are common and cost hundreds or thousands of dollars.
Texas pays taxes in arrears. The 2025 tax bill isn't due until January 31, 2026, so at closing both buyer and seller often don't know the exact figure yet. Attorneys and title companies use the prior year's tax amount as a stand-in for the proration, with a contractual true-up once the actual bill is certified. The standard Texas Real Estate Commission (TREC) contract has specific language for this.
Buyers should always verify three things: whether any taxes are delinquent on the property, which installment is currently outstanding, and whether the seller has claimed any exemptions that expire on transfer. A homestead exemption the seller held may not carry over to you automatically. Miss the filing deadline for your own exemption and you'll pay a higher rate for the full first year.
What are the due dates for property taxes in the largest states?
California, Texas, Florida, New York, and Illinois together account for about 38% of all U.S. property tax revenue, so their specifics earn their own treatment.
California: First installment due November 1, delinquent December 10. Second installment due February 1, delinquent April 10. Fiscal year is July 1 to June 30. The county tax collector (not the assessor) sends the bill, usually in October. [5]
Texas: Full year due January 31. The bill arrives in October and is due by January 31 of the following year. Taxes go delinquent February 1. Appraisal districts set values, but each of the 254 counties runs its own collection dates and penalty schedules, so small counties can vary slightly. Most follow the state statutory calendar. The Texas Comptroller's office states that "most property taxes are due by January 31" and sets the February 1 delinquency threshold in statute. [3]
Florida: Bills are mailed by November 1 and go delinquent April 1. The state offers a discount schedule: 4% if paid in November, 3% in December, 2% in January, 1% in February, face value in March. [6] Smart Florida homeowners pay in November. The discount is real money, and nearly every Florida county follows this same schedule under state law.
New York: Varies dramatically by jurisdiction. New York City has bills due July 1 and January 1 for Class 1 properties. Nassau County bills are due October and April. Upstate counties set their own dates. The New York State Department of Taxation and Finance publishes county-level due date information, but calling your local assessor's office is the only way to be certain.
Illinois: Cook County (Chicago and suburbs) bills in two installments. The first is typically due March 1 and equals 55% of the prior year's total. The second (the larger, variable one) usually comes due in August or September, though it has slipped to December in recent years. Outside Cook County, dates vary by county. [1]
For state-specific appeal guidance, How to Appeal Property Taxes in Illinois: Cook County and Beyond and How to Appeal Property Taxes in New Jersey: Tax Court Process are the right next reads if you're in those markets.
What should you do right now to make sure you don't miss your deadline?
Step one: find your county treasurer or tax collector website. The URL is almost always [countyname]treasurer.[state].gov or [countyname].gov/treasurer. If you can't find it in 60 seconds, search "[your county] property tax due date" and grab the .gov result.
Step two: write down both installment due dates and both delinquency dates if your state has two installments. The delinquency date, when the penalty starts, is what actually matters. The due date is sometimes technically earlier but carries no consequence until the delinquency date.
Step three: if you escrow, call your servicer and confirm they have your current tax amount in the escrow analysis. If you recently won an appeal, added an exemption, or bought the property, the servicer's estimate may be stale. Escrow shortfalls get spread over 12 months under RESPA rules, so a $600 shortfall costs you $50 a month for a year. Worth a 20-minute call.
Step four: if your bill looks wrong, check the assessment first. Most high tax bills trace back to an inflated assessed value, not the tax rate. You can only fight the assessment during the formal appeal window, which is separate from (and usually earlier than) the payment due date. The TaxFightBack DIY appeal kit walks you through pulling comparable sales and filing the paperwork yourself, so you keep 100% of any savings instead of splitting them with a contingency firm.
Step five: pay online. Every major county now takes online payment. The confirmation email or receipt is timestamped, which protects you if the treasury has a processing delay that could otherwise make a timely payment look late.
For where your state ranks, states ranked by property tax and property tax percentage by state put your bill in perspective against the rest of the country.
Frequently asked questions
When are property taxes due in most states?
The most common single due date in the U.S. is December 31, used by states including Alabama, Louisiana, and Missouri. For states with two installments, the usual pattern is a fall due date (October or November) and a spring due date (February through April). About 12 states tie the delinquency date to a January or February deadline. There is no single national date.
Are property taxes due at the same time every year?
In most states, yes. California has been November 1 and February 1 for decades. Texas is January 31 every year. But some states shift. Illinois Cook County's second installment has ranged from August to December depending on when the assessment roll closes. COVID-era orders moved dozens of deadlines in 2020 and 2021. Check your county treasurer's website each year to confirm.
What were property tax due dates by state in 2021?
Most states kept their standard calendars in 2021, but several extended their 2020 deadlines into early 2021 under COVID emergency orders. California extended its April 10, 2021 delinquency date for properties assessed under $10 million. Texas counties ran optional deferral programs. By mid-2021 most states had returned to pre-pandemic schedules. The 2025 to 2026 dates in the table above reflect current normal calendars.
What happens if I miss the property tax due date?
A penalty starts accruing on the delinquency date, typically 1 to 2% per month. Texas escalates to 12% plus a possible 20% attorney collection fee by July 1. California charges 10% immediately on the delinquency date. If taxes stay unpaid long enough (months to years, depending on the state), the county can start a tax lien sale or tax deed foreclosure. Pay immediately and ask about a one-time penalty waiver if you have a clean history.
Do I still have to pay property taxes while my appeal is pending?
Yes, in virtually every state. Filing an appeal does not extend or suspend the payment due date. You pay the bill based on the stated assessed value, then get a refund (or a credit toward the next bill) if your appeal succeeds. Some states, like Texas, let you pay the uncontested portion without penalty while the appeal is pending, but that rule is state-specific. Check your state's appraisal review board rules.
How do I find my exact property tax due date?
Go to your county treasurer or tax collector's official .gov website. Search for your property by address or parcel number. The tax bill or account detail page shows the due date, delinquency date, amount due, and payment history. Most counties also mail a paper bill. If the mailing address on your property is wrong, you may never see the bill, but that does not relieve the obligation to pay on time.
Are personal property tax due dates the same as real property tax due dates?
No. In most states that levy personal property taxes (on vehicles, boats, or business equipment), the due dates are separate from real property deadlines. Virginia vehicle taxes are typically due June 5 in most localities while real property is due December 5. Missouri taxes both personal and real property with a December 31 deadline, one of the few states where they line up.
What states have no property tax at all?
Every U.S. state levies some form of property tax, so no state hits zero. A few, including Hawaii, have very low effective rates and centralized administration that makes the system feel different. For a full breakdown, see the guide on states with no property tax, which covers states that exempt certain property types or run partial exemption programs that can push effective tax close to zero.
Can my mortgage servicer pay my property taxes late and charge me the penalty?
Yes, unfortunately. If your servicer pays late and incurs a penalty, they can pass it to your escrow account, which raises your monthly escrow payment. Under RESPA, you're entitled to an annual escrow analysis showing all disbursements. If you see a penalty charge, dispute it in writing with the servicer. If the lateness was their error, they are generally required to absorb the penalty rather than pass it to you.
Is there a grace period for property tax payments?
Some states and counties build a grace period into the statute. New Jersey allows 10 days after each quarterly due date before charging a penalty. Connecticut allows about 30 days. California has no grace period; the penalty applies the day after the delinquency date. The existence and length of a grace period is state-specific, and many states have none. Never plan on one without confirming it exists in writing for your jurisdiction.
How do property tax due dates work when you buy a house mid-year?
At closing, property taxes are prorated between buyer and seller. The seller pays (via a credit to the buyer) for the portion of the tax year they owned the property. The buyer then owns the obligation for the rest of the year. In arrears-billing states like Texas, the full year's bill may not be set yet, so proration uses the prior year's amount with a contractual true-up. Buyers should confirm no delinquent taxes exist before closing.
Do senior citizens get extended property tax due dates?
Some states and counties offer seniors a deferral program rather than an extension of the due date. Under a deferral, taxes accrue as a lien on the property (with low interest, often 3 to 8%) and get paid when the property sells or the owner dies. California, Oregon, Washington, and Texas all run deferral programs with age or income thresholds. A deferral is not forgiveness; the obligation must eventually be paid, but it takes off the immediate cash pressure.
What is the property tax due date in Texas?
Texas property tax bills are mailed in October and are due January 31 of the following year. Taxes become delinquent February 1. A 6% penalty plus 1% interest applies in February and climbs monthly. If the county uses a collection attorney, a 20% attorney fee can be added on delinquent accounts July 1. Most Texas counties follow this state statutory calendar, though some small counties have minor variations.
What is the property tax due date in California?
California property taxes are collected in two installments. The first (covering July through December) is due November 1 and delinquent December 10. The second (covering January through June) is due February 1 and delinquent April 10. A 10% penalty applies to each installment paid after its delinquency date. This schedule is uniform across all 58 California counties under the California Revenue and Taxation Code.
Sources
- Virginia Department of Taxation – Local Tax Rates: Virginia vehicle personal property taxes are due June 5 in most localities; real property due dates set locally, commonly December 5
- Texas Comptroller of Public Accounts – Property Tax Basics: Texas property taxes due January 31; delinquent February 1; penalty escalates to 12% plus possible 20% attorney fee by July 1
- Alabama Department of Revenue – Property Tax Division: Alabama property taxes due October 1, delinquent after December 31; fiscal year October through September
- California State Board of Equalization – Property Taxes: Taxpayer's Guide: California first installment due November 1 delinquent December 10; second installment due February 1 delinquent April 10; 'property taxes are due and payable when levied'
- Florida Department of Revenue – Property Tax Overview: Florida property tax bills mailed November 1; 4% discount if paid in November; delinquent April 1
- Indiana Department of Local Government Finance – Property Tax Due Dates: Indiana property taxes due May 10 and November 10; delinquent June 11 and December 11
- Minnesota Department of Revenue – Property Tax: Minnesota property taxes due May 15 and October 15; delinquent June 1 and November 1
- New Jersey Division of Taxation – Property Tax: New Jersey quarterly installments due February 1, May 1, August 1, November 1 with 10-day grace period; 8% penalty on first $1,500, 18% above
- Oregon Department of Revenue – Property Tax Division: Oregon property taxes due November 15 (full year, 3% discount); two-thirds by November 15 (2% discount); remainder by May 15
- Lincoln Institute of Land Policy – Significant Features of the Property Tax: Approximately 38 states levy some form of personal property tax on tangible assets; trend toward exempting household goods and low-value business equipment
- U.S. Consumer Financial Protection Bureau – Escrow Accounts (RESPA): Under RESPA 12 U.S.C. § 2601, borrowers entitled to annual escrow analysis showing all disbursements including property tax payments
- Tax Foundation – Property Taxes by State: State and local property tax effective rates and collections data by state for comparison purposes