Real Estate and Personal Property Taxes

On or around June 30 of each year, First Quarter Preliminary Tax Bills are mailed to taxpayers. The Preliminary bills are based upon the prior year’s tax obligation, taking into consideration any betterments that increased the bill and any exemptions or abatements which would have reduced it.  The base amount of the Preliminary bill is 50% of this prior year total. The Board of Assessors may, at its discretion, adjust this amount to reflect any known imminent tax increase, such as a new debt exclusion or proposition 2 ½ override.  This final amount is then divided in half and applied to Quarters 1 and 2.

By state law, Preliminary tax bills cannot show either a valuation for the property or a tax rate.

Any unpaid balance on the Preliminary bills (Quarters 1 and 2) will be reflected on the Actual bills (Quarters 3 and 4), and the interest line will show the amount of interest that accrued on this overdue balance.

On or around December 31, Actual tax bills are mailed. The Actual tax bill is based on the tax rate for that particular year multiplied by the parcel (or personal property) valuation. The amount that was previously billed as Preliminary tax (Quarters 1 and 2) is then subtracted from that total and the resultant balance is divided in half and applied to Quarters 3 and 4.

Actual tax bills must show the value of the parcel or personal property, as well as the tax rate. They are also required to show the last date that an abatement may be applied for, which, by statute, is February 1st.

Any remaining balances unpaid after May 1st is subject to a statutory Demand charge, which is a flat $25.00 per bill, regardless of the amount that remains unpaid and overdue. Demand bills are typically sent shortly after the due date of May 1st each year. There is a 14-day period after Demands are sent before any further actions may be taken to collect delinquent taxes.

The bill form is on 8x11 sheet, divided into two parts. The bottom section should be remitted with your payment, the rest is for you to keep for your records. If you would like a receipt, please provide the top portion of your bill for us to stamp and return to you.

Real Estate and Personal Property Tax Bills are mailed and due at the following intervals:

QuarterBill DateDue Date
FirstJuly 1August 1
SecondOctober 1November 1
ThirdJanuary 1February 1
FourthApril 1May 1

Any amount that is not paid by the due date is subject to 14% interest per annum. Interest accrues daily.

Tax Taking
Land Court Foreclosure
New Owners
Supplemental Real Estate Tax Bills