Last updated 2026-07-09
TL;DR
There is no single national due date. The second installment of property taxes falls anywhere from March 31 to December 31, 2025, depending on your state and county. California's second installment is delinquent after April 10. Texas has one lump-sum deadline of January 31. Illinois runs September for most counties (Cook County later). Always verify with your county treasurer.
Why there's no single national due date for the second installment
Property tax is a local tax. The federal government does not tax real property, so the states do, and most states hand billing and collection down to counties or municipalities. Your "second installment" due date is set by your county. Not Congress. Not the IRS.
So you get a country where California's second installment goes delinquent April 10, Florida counties mail bills in November with a March 31 cutoff, and plenty of Texas counties never split the bill at all, collecting the whole year in one payment due January 31 [1][2][3].
Most people searching for this date are one of three people. Someone who just opened a bill and wants to know how long they have. Someone who missed the first installment and is trying to catch up. Someone planning cash flow for early 2025. All three need the same thing: the exact deadline for their jurisdiction. That's what this guide gives you.
What does "second installment" actually mean?
It's a payment schedule, not a second tax. Counties that split the year into two payments call them installments. The first installment covers the first half of the tax year, the second covers the back half. Some counties charge equal amounts. Others front-load or back-load a little based on when their fiscal year starts.
Here's the part people miss. Skipping the second installment doesn't shrink your bill. You still owe the full underlying tax, plus penalties and interest on the late portion. A missed installment adds to the balance. It never resets it.
One more thing. If your taxes are escrowed through your mortgage servicer, the servicer pays both installments out of your escrow account, and you may never see these deadlines. Pay off the mortgage, or buy an investment property without escrow, and every deadline is suddenly yours to track.
Second installment due dates by state for 2025
The table below covers the most-searched states and their second installment deadlines. Where a state runs county-by-county, I've given the general rule and flagged the biggest counties. Dates marked with an asterisk can move if the standard date lands on a weekend or federal holiday.
| State | Second Installment Due | Notes |
|---|---|---|
| California | Delinquent after April 10, 2025 | Statewide; covers fiscal year July 1, 2024 to June 30, 2025 [4] |
| Florida | March 31, 2025 | Bills mailed November; 4% discount if paid in November [3] |
| Illinois (most counties) | September 1, 2025* | Varies; see below for Cook County |
| Illinois (Cook County) | Est. August-September 2025* | Cook often runs 2-3 months later than other Illinois counties [5] |
| Texas | January 31, 2025 | Full-year single payment; no installment split except qualified homesteads [2] |
| New York (NYC Class 1) | April 1, 2025 | Varies by property class and borough [6] |
| New Jersey | August 1, 2025 | Four quarterly payments; Q3 due August 1 |
| Minnesota | October 15, 2025 | First half May 15; second half October 15 [7] |
| Washington | October 31, 2025 | First half April 30; second half October 31 [11] |
| Colorado | June 15 and November 15, 2025 | Two equal payments |
| Georgia | Varies by county | Most counties: October or December |
| Michigan | February 14, 2025 (winter) | Summer taxes due September; winter taxes due February |
A few things worth calling out. Texas looks like an outlier because it is one. It has no "second installment." The whole year is due in one payment. California's April 10 is one of the most-searched deadlines in the country, partly because 39 million people live there and partly because the punishment is instant: a 10% penalty attaches the next day [4]. Cook County, Illinois is chronically late publishing second installment bills. The county reassesses on a three-year cycle and the process runs over often enough that you should not trust any date you see until the Cook County Treasurer actually posts it [5].
For a county not listed here, search "[your county] property tax due dates" and go straight to the county treasurer or tax collector site. Skip the third-party real estate sites. They show stale dates all the time.
California second installment: delinquent after April 10, 2025
California gets its own section because it covers 39 million people and its calendar trips up more homeowners than almost any other state.
California property taxes run on a fiscal year, July 1 to June 30. The county tax collector sends one combined bill covering two installments [4]. The first installment (July 1 through December 31) is due November 1 and goes delinquent after December 10. The second installment (January 1 through June 30) is due February 1 and goes delinquent after April 10, 2025. That gap between the due date and the delinquency date is where people get confused. April 10 is the one that costs you money.
Pay the second installment after April 10 and you owe a 10% penalty on the unpaid amount. Still unpaid by June 30? A $15 cost plus a 1.5% per month redemption penalty starts running, and the property can eventually go to a tax-defaulted land sale [4].
Los Angeles County, la county property tax, Santa Clara County, santa clara property tax, San Mateo County, san mateo county property tax, and Contra Costa County, contra costa county property tax, all hit this same April 10 date because state law sets it, not county policy. Pay online at each county's tax collector portal. See online tax payment for property for how the county portals work and what to watch for.
Texas: why there's no second installment in most cases
Texas taxes are due January 31, 2025, in one payment. That date already passed for the 2024 tax year if you're reading this in mid-2025.
The exception is the quarter payment plan for qualified homesteads with an over-65 or disability exemption, or for property in a disaster area. On that plan, payments fall February 1, April 1, June 1, and August 1 [2]. Some taxpayers call the June 1 and August 1 payments "second" and "third" installments, informally. That's not the official term, but it's what people mean when they search.
In Collin County, collin county property tax, and Williamson County, williamson county property tax, both fast-growing counties with rising assessments, the standard January 31 deadline applies. For the 2025 tax year (billed in fall 2025, due January 31, 2026), the deadline hasn't arrived yet as of mid-2025.
One trap Texas homeowners fall into: the appraisal protest deadline (usually May 15) has nothing to do with the payment deadline. You can owe taxes and protest your assessment at the same time. They're separate calendars.
Florida: March 31, 2025 is the hard cutoff
Florida runs a discount system, not an installment system. Bills go out November 1. You get 4% off for paying in November, 3% in December, 2% in January, 1% in February. On March 31 the discount is gone and the full amount is due. Miss March 31 and a 3% penalty plus advertising costs attach, and the tax certificate process starts [3].
Most Florida homeowners have no formal first-and-second installment split. What Florida offers is an optional plan that breaks the year into four quarterly payments: June 30, September 30, December 31, and March 31. On that plan, the "second installment" is September 30, 2025, for the 2025 tax year.
Miami-Dade County, miami dade property taxes, follows state law here to the letter. The bill lands from the county Tax Collector in November. March 31 is firm [12].
Illinois and Cook County: the late-bill problem
Illinois is genuinely confusing because the second installment bill often shows up weeks before it's due, or occasionally after the printed due date has already passed. The state sets the framework, counties set the dates, and Cook County is famous for mailing second installment bills late.
Most Illinois counties outside Cook send the second installment due date in September 2025. Cook County is the wild card. The 2023 tax year second installment (billed in 2024) ran late. The 2024 tax year second installment (billed in 2025) is expected around summer or early fall 2025, but the Cook County Treasurer won't confirm the mailing date until the bills are ready [5].
Own property in Cook County? Set a reminder to check the Cook County Treasurer site in June or July 2025. The bill can arrive with as little as 30 days before it's due. The late-payment penalty in Illinois is 1.5% per month [5].
For how Chicago-area assessments turn into an actual dollar figure, property tax taxation covers the mechanics of assessed values and bills.
What happens if you miss the second installment deadline?
You pay a penalty. Every state charges one. The structure varies, but the pattern is a flat percentage that hits the day after the due date, sometimes followed by monthly interest.
California: 10% flat penalty the day after April 10 [4]. Florida: 3% penalty plus advertising costs after March 31, then escalating fees through the tax certificate sale [3]. Illinois: 1.5% per month on the unpaid balance [5]. Texas: 6% penalty in February, rising 1% per month through July, then 12% flat plus 1% per month interest [2]. New York City: 3% per year on smaller balances, rising to 18% per year for larger ones [6].
None of these are small. A $5,000 second installment in California that sits unpaid for 60 days costs you $500 in penalty plus whatever interest piles on. The math gets ugly fast.
If you truly can't pay, most counties have a penalty waiver for first-time late payers who show reasonable cause. The bar is usually no late payments in the prior three to five years, plus a written explanation. Some counties extend it to taxpayers who were hospitalized, in a declared disaster area, or hit by a documented mail failure. Ask for the waiver form before you assume the penalty is locked in.
What if your second installment bill is wrong? Can you still appeal?
The payment deadline and the appeal deadline are two different calendars. You can owe a tax and dispute the assessment behind it at the same time. Usually you should pay first and appeal second, because in most states a late payment triggers penalties whether or not an appeal is pending.
The assessment appeal window usually opens between January and April and closes 30 to 90 days after the assessment notice is mailed, depending on your state. That's entirely separate from your payment due date.
An assessment that looks too high, paired with a second installment that feels wrong, is exactly the situation where a DIY appeal makes sense. TaxFightBack's appeal kit walks you through building a comp-based argument without handing 30 to 40 percent of your savings to a contingency firm. Appeal and payment run in parallel. Do both.
For NYC owners, nyc property tax covers how the city's assessment classes work and what the appeal windows look like. For Hennepin County, Minnesota homeowners, hennepin county property tax has the local details on the April appeal deadline that sits close to the state's May 15 second installment date.
Michigan homeowners: detroit property taxes covers both the February winter tax deadline and the protest process.
How to find your exact due date in 60 seconds
Search for your county's official treasurer, tax collector, or auditor-controller website. Every county has one. The due date sits on the homepage or under a "pay taxes" or "due dates" tab.
Have a recent bill? The due date is printed on it. The bill beats a third-party website, a neighbor's advice, or a real estate article from 2022 every time.
Not sure which county your property sits in? It happens near county lines. The county name is on your deed and on most title documents.
Don't lean on your mortgage servicer to tell you the date, even if they escrow. Servicers pay on time to avoid penalties, but they aren't required to alert you to the calendar. And if a servicer miscalculates your escrow and comes up short, the penalty liability can land back on you in some states.
The most reliable single source for multi-county states is your state's department of revenue or department of taxation homepage. Most post a statewide overview of due dates, and many link straight to county-level portals.
Should you pay early? The case for and against
Florida's discount is an easy yes. Four percent off a $6,000 bill is $240 for paying in November instead of March. That's a 4% return in about four months with zero risk. Do it.
Most other states offer nothing. California, Illinois, Texas, and New York give you no financial reason to pay before the due date. Paying early is fine there, but it buys you nothing. Prefer to park that money in a high-yield savings account earning 4.5% or more until April 9? Perfectly rational.
The one real wrinkle is federal deductions. The SALT deduction is capped at $10,000 for most filers ($5,000 married filing separately) through at least 2025 under the Tax Cuts and Jobs Act [8]. If you're already at the cap, prepaying a second installment to shift the deduction into an earlier tax year does nothing for you. If you're under the cap and expect to itemize, paying before December 31 moves the deduction into that year.
One hard rule. In 2017, the IRS said you cannot prepay estimated future-year property taxes and deduct them early. You can prepay a bill that has already been sent and assessed. You cannot prepay a future year's taxes and take the deduction now [8].
Frequently asked questions
When is the second installment of property taxes due in 2025?
It depends entirely on your state and county. The most common dates: California delinquent after April 10, Florida March 31 (full payment deadline), Illinois September 1 for most counties, Cook County Illinois summer or early fall, Minnesota October 15, Washington October 31, New Jersey August 1. Texas has no installment split; the full payment was due January 31, 2025. Check your county treasurer's website for the exact date.
What is the second installment due date for California property taxes in 2025?
California's second installment is due February 1, 2025 and becomes delinquent after April 10, 2025. The 10 percent penalty applies starting April 11. This date is set by state law and applies to every California county including Los Angeles, Santa Clara, San Mateo, and Contra Costa. If April 10 falls on a weekend or holiday, the delinquency date shifts to the next business day.
What penalty do I owe if I miss the second installment deadline?
Penalties vary by state. California charges a 10 percent flat penalty immediately after April 10. Texas charges 6 percent in February rising to 12 percent by July. Illinois charges 1.5 percent per month. Florida charges 3 percent plus advertising costs after March 31. No state waives the penalty automatically; you must apply in writing and show a legitimate reason for missing the deadline.
Is there a second installment due date for Texas property taxes in 2025?
No. Texas collects the full year in a single payment due January 31, 2025. That deadline has already passed for the 2024 tax year. The exception is the quarter-payment plan for homesteads with an over-65 or disability exemption, where payments are due February 1, April 1, June 1, and August 1. Most Texas homeowners do not qualify for that plan.
When is the Cook County Illinois second installment due in 2025?
Cook County has not confirmed the exact 2025 second installment mailing date as of mid-2025. Historically the bill arrives in summer with a due date in August or September, but Cook County frequently runs late because of its triennial reassessment cycle. Check the Cook County Treasurer's website directly. The late-payment penalty is 1.5 percent per month on the unpaid balance.
Can I appeal my assessment and still have to pay the second installment on time?
Yes. In almost every state, filing an appeal does not suspend your payment obligation or waive penalties for late payment. You must pay the bill on time and pursue the appeal separately. If your appeal succeeds, the county issues a refund of the overpaid amount. Paying under protest preserves your rights without erasing your deadline. Confirm the specific rules in your state before assuming an appeal changes your payment deadline.
What if I never received my second installment bill?
Not receiving a bill does not excuse a late payment in most states. The obligation to pay attaches when the bill is mailed to your address of record, not when you actually receive it. If you moved, update your mailing address with the county assessor immediately. If you believe there was a mailing error, ask the county for a first-time penalty waiver and bring documentation. Most counties allow one waiver if you have a clean payment history.
Does my mortgage servicer pay the second installment for me?
If your loan has an escrow account for taxes, your servicer typically pays both installments directly to the county from your escrow funds. Confirm this each year by checking your servicer's payment records or requesting a copy of the payment confirmation. Servicer errors do happen. If your servicer pays late and a penalty accrues, the servicer is generally responsible for reimbursing the penalty, but the process can take time to resolve.
Can I get a payment plan if I can't pay the second installment in full?
Many counties offer installment plans or hardship deferrals, especially for low-income, senior, or disabled homeowners. California offers a four-payment plan for homeowners who pay each installment late with the 10 percent penalty, effectively spreading the total over the year with fees. Illinois, New Jersey, and Minnesota have senior deferral programs with low interest rates. Contact your county treasurer before the due date; most plans must be requested in advance.
Is the second installment the same amount as the first?
Usually yes. Most counties split the annual tax into two equal payments. Exceptions come up when a supplemental assessment is added mid-year (common in California after a sale), when an exemption is applied or removed between installments, or when a late-filed exemption produces a corrected bill. If your second installment looks different from the first, request the calculation breakdown from your county assessor or tax collector before assuming there's an error.
When is the Florida second installment due in 2025?
Florida doesn't use a traditional first-and-second-installment system for most homeowners. The single annual bill is due by March 31, 2025, with discounts for early payment: 4 percent in November, 3 percent in December, 2 percent in January, 1 percent in February. Taxpayers enrolled in the optional quarterly installment plan have a September 30 due date for the plan's second quarter payment, which covers the 2025 tax year.
Can I deduct the second installment payment on my federal taxes?
Yes, if you itemize and your total state and local tax (SALT) deductions are under the $10,000 cap ($5,000 for married filing separately) set by the Tax Cuts and Jobs Act through at least 2025. The deduction applies to the tax year in which you actually pay, not the year the taxes cover. Paying the second installment before December 31 lets you deduct it in the current tax year if you haven't hit the cap.
What is the Minnesota second installment due date for 2025?
Minnesota property taxes are split into two equal installments. The first half is due May 15, 2025. The second half is due October 15, 2025. These dates are set by state statute. If either date falls on a weekend or legal holiday, the deadline moves to the next business day. Hennepin County, which covers Minneapolis, follows these same statewide dates.
How do I pay the second installment online?
Every major county has an online payment portal. Search your county name plus 'property tax payment' and go to the official .gov site. You'll need your parcel number or property address. Most portals accept credit cards, debit cards, and ACH bank transfers; credit card payments typically carry a convenience fee of 2 to 3 percent. Bank transfers are usually free or charge a flat fee under $2. Pay several days before the deadline to account for processing time.
Sources
- Lincoln Institute of Land Policy, Significant Features of the Property Tax: Property tax administration is delegated to states and localities; no federal due date exists
- Texas Comptroller of Public Accounts, Property Tax Assistance Division: Texas property taxes are due January 31; quarter-payment plan deadlines for qualified homesteads
- Florida Department of Revenue, Property Tax Overview: Florida bills mailed November 1; discounts for early payment; full amount due March 31
- California State Board of Equalization, Property Taxes: Publication 29: California second installment due February 1, delinquent after April 10; 10% penalty applies
- New York City Department of Finance, Property Tax Rates and Billing: NYC property tax quarterly billing; Class 1 second quarter due April 1; interest rates vary by class
- Minnesota Department of Revenue, Property Tax: Minnesota first half due May 15, second half due October 15
- IRS, Tax Cuts and Jobs Act: SALT Deduction Limitations (Publication 17): SALT deduction capped at $10,000; prepayment of estimated future-year taxes not deductible
- Washington State Department of Revenue, Property Tax Due Dates: Washington first half due April 30, second half due October 31
- Miami-Dade County Tax Collector, Property Taxes: Miami-Dade follows Florida state law; bills November 1, due March 31