{ "_meta": { "purpose": "County-level property-tax facts no Census table holds: who bills, when it is due, how to pay and appeal, and county relief programs. Assembled by scripts/build-county-local.js from verified provenance files; gated by scripts/verify-county-local.js.", "contract": "docs/datasets/county-local-contract.md", "provenance": "docs/datasets/provenance/county-local/", "built": "2026-09-24", "count": 500 }, "counties": { "10001": { "fips": "10001", "county": "Kent County", "state": "Delaware", "taxYear": "2026-2027 (June 1, 2026 to May 31, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Kent County Levy Court, Department of Finance, Tax Office (Receiver of Taxes)", "url": "https://www.kentcountyde.gov/My-Government/Departments/Finance", "source": "https://www.kentcountyde.gov/My-Government/Departments/Finance", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Kent County Levy Court, Department of Finance, Division of Assessment", "url": "https://www.kentcountyde.gov/My-Government/Departments/Finance/Assessment-FAQs", "isState": false, "source": "https://www.kentcountyde.gov/files/sharedassets/public/v/1/content-publishers/pio/faqs-website.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.kentcountyde.gov/Residents/Pay-Bills/Pay-My-Tax-Bill", "source": "https://www.kentcountyde.gov/My-Government/Departments/Finance", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual tax bill", "due": "2026-09-30", "note": "The whole annual tax is due by Wednesday, September 30, 2026; a mailed payment must be postmarked by September 30. Under state law, a homeowner whose bill on a primary residence is $300 or more higher than last year's can ask for a payment plan that lets the school tax be paid in at least 3 equal installments, with no interest or penalty if the installments are paid on time." } ], "delinquencyNote": "Taxes still unpaid after September 30 are charged a penalty under state law until paid: 1.5% a month on county taxes and 1% a month on school taxes.", "source": "https://delcode.delaware.gov/title9/c086/index.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Kent County Board of Assessment Review", "deadline": "Appeals of the annual assessment must be in writing and must reach the Assessment Office by 5:00 pm on the last working day of January to affect the tax year that starts June 1; a postmark is not accepted. January 31, 2027 is a Sunday, so the deadline is Friday, January 29, 2027. Appeals of a supplemental (quarterly) bill have their own deadlines: the last working day of November, February or May, depending on when the bill was issued. Deadlines may change in a reassessment year and the year after. A Board decision can be appealed to the Superior Court of Kent County within 30 days of notice of the decision.", "url": "https://www.kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment", "source": "https://www.kentcountyde.gov/files/sharedassets/public/v/1/content-publishers/assessment/assesment-pdf/appeal-procedures-revised-april-2025.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Elderly and disability tax exemption", "summary": "Set by Kent County Levy Court ordinance for owners who are 65 or older by May 31 or totally (100%) disabled, who have lived in the home for the past year and in Delaware for the past five years, with income (not counting Social Security) of no more than $18,000 single or $24,750 married; it reduces the taxable assessment, which can lower or eliminate the tax. All county taxes and fees must be paid up, and owners must reapply every year.", "applyBy": "April 30", "url": "https://www.kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment", "source": "https://www.kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment", "confidence": "P", "changes": "annual" } ], "notes": "The county Tax Office sends one bill with county, school district, library and vocational school taxes, and it also collects county sewer, trash, street light and ditch charges. The Assessment Office sets the value, which is based on the county's reassessment to values as of July 1, 2023; the Tax Office sends the bill. Several towns use the county's values to charge their own separate town property tax, so a town bill can arrive on top of the county bill. Payments are accepted in person, online through the county's bill-pay site, or by mail; accounts paid by a mortgage company cannot be paid online." }, "10003": { "fips": "10003", "county": "New Castle County", "state": "Delaware", "taxYear": "FY27 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "New Castle County Office of Finance, Treasury", "url": "https://www.newcastlede.gov/232/Tax-Information-Forms", "source": "https://www.newcastlede.gov/232/Tax-Information-Forms", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "New Castle County Office of Finance, Assessment Division", "url": "https://www.newcastlede.gov/181/Assessment", "isState": false, "source": "https://www.newcastlede.gov/181/Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.newcastlede.gov/2030/Online-Tax-and-Sewer-Payments", "source": "https://www.newcastlede.gov/2030/Online-Tax-and-Sewer-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and school tax bill", "due": "2026-12-31", "note": "This year's bills are due December 31, 2026, later than the usual September 30, because a state law passed in February 2026 (Senate Bill 228) let the county review some non-residential assessments before the roll was final. The county will mail bills in November; the law requires them to go out by November 16. The county expects next year's bills to be due September 30, 2027. Paying ahead in monthly amounts is allowed; prepayments are credited to the next bill." } ], "delinquencyNote": "Taxes still unpaid after December 31, 2026 get a penalty starting in January 2027: 6% on the county property tax lines and 1% on the school tax lines in the first month, then 1% a month on every line until paid.", "source": "https://legis.delaware.gov/SessionLaws/Chapter/GetPdfDocument?fileAttachmentId=652725", "confidence": "P", "changes": "annual" }, "appeal": { "body": "New Castle County Board of Assessment Review", "deadline": "Annual appeals for 2027 may be filed from January 1, 2027 through March 14, 2027. The Board also hears appeals from denied exemption applications.", "url": "https://www.newcastlede.gov/390/Board-of-Assessment-Review", "source": "https://www.newcastlede.gov/390/Board-of-Assessment-Review", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Over-65 (elderly) exemption", "summary": "For owners 65 or older with a principal residence assessed at no more than $676,000, income (not counting Social Security) of $65,000 or less, and 10 consecutive years of Delaware residency, the county removes up to $173,000 of assessed value from the county tax; a separate part with a lower income limit ($15,000 single, $19,000 married) removes up to $173,000 from the school tax, and approved owners do not need to reapply.", "applyBy": "June 1", "url": "https://www.newcastlede.gov/182/Tax-Exemptions", "source": "https://www.newcastlede.gov/DocumentCenter/View/62375/Elderly-Exemption---2026-01-06", "confidence": "P", "changes": "annual" }, { "name": "Disability exemption", "summary": "For owners who are disabled, with income (not counting Social Security) of $65,000 or less and 10 consecutive years of Delaware residency (waived for some disabled veterans), the county removes up to $173,000 of assessed value from the county tax, with larger additions for severe mobility loss or a service-connected disability; a school tax part with a lower income limit ($15,000 single, $19,000 married) works the same way.", "applyBy": "June 1", "url": "https://www.newcastlede.gov/182/Tax-Exemptions", "source": "https://www.newcastlede.gov/DocumentCenter/View/62373/Disability-Exemption-Fillable-Form---2026-01-06", "confidence": "P", "changes": "annual" } ], "notes": "The county bill carries both the county property tax and your school district tax; the school share, typically about 81% of the bill, goes to the school district through the state. The City of Wilmington sends its own separate city property tax bill, usually mailed in July; if you live in another incorporated town, check whether it bills separately too. County and school tax rates for this year are to be posted on or after October 22, 2026. Paying online through the county's processor, Paymentus, is free by e-check or ACH, while credit and debit cards carry a 2.75% fee. Mailed payments go to P.O. Box 782888, Philadelphia, PA 19178-2888. The county reassessed every property to its value as of July 1, 2024, and many bills changed sharply; the county's online estimator shows the expected change." }, "12001": { "fips": "12001", "county": "Alachua County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Alachua County Tax Collector", "url": "https://www.alachuacollector.com/property-tax", "source": "https://www.alachuacollector.com/property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Alachua County Property Appraiser", "url": "https://www.acpafl.org/", "isState": false, "source": "https://www.acpafl.org/our-office/the-appraisal-calendar/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.alachuacollector.com/property-tax", "source": "https://www.alachuacollector.com/property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are normally mailed on or before November 1, 2026. Paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full amount is due by March 31, 2027. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners already on the quarterly installment plan pay their 2026 taxes in four parts: June 30 and September 30, 2026 (discounts of 6% and 4.5%), then December 31, 2026 (3%) and March 31, 2027 (no discount). To join the plan for 2027 taxes, estimated taxes must be over $100 and the application must reach the Tax Collector by April 30, 2027; state law (section 197.222) lets a late first installment be paid, without the discount, through July 31." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a mandatory charge of at least 3% is added. An advertising charge is added in May. Taxes still unpaid go to an online tax certificate sale beginning on or before June 1, where bidding starts at 18% interest; a certificate is a lien on the property. A postmark is not accepted for delinquent taxes: the payment must reach the office.", "source": "https://www.alachuacollector.com/property-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Alachua County Value Adjustment Board (administered by the Clerk of the Court)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes, which goes out in mid-August, so the deadline falls in mid-September; the exact date is printed on your TRIM notice. A petition counts as filed on the day the Value Adjustment Board clerk receives it, not the postmark date. A petition over a denied exemption or classification is due within 30 days after the Property Appraiser mails the denial notice (state law, section 194.011).", "url": "https://alachuacounty.us/Depts/Clerk/VAB/pages/valueadjustmentboard.aspx", "source": "https://alachuacounty.us/Depts/Clerk/VAB/pages/valueadjustmentboard.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior citizen exemption (limited income)", "summary": "For a homesteaded owner aged 65 or older on January 1 whose household adjusted gross income is under the limit the Florida Department of Revenue sets each year ($38,686 for 2026 exemptions), an additional exemption from Alachua County taxes and from the taxes of cities that have also adopted it; it does not reduce school taxes, and once approved it renews automatically unless income rises above the limit.", "applyBy": "March 1", "url": "https://www.acpafl.org/exemptions-overview/", "source": "https://www.acpafl.org/exemptions-overview/", "confidence": "P", "changes": "annual" }, { "name": "Long-term senior exemption (25-year residents)", "summary": "For an owner who qualifies for the senior citizen exemption, has lived in the home for at least 25 years and whose home's market value was under $250,000 when first qualifying, an exemption of the home's assessed value from Alachua County taxes; it does not reduce school taxes, and most cities in the county have not adopted it.", "applyBy": "March 1", "url": "https://www.acpafl.org/exemptions-overview/", "source": "https://www.acpafl.org/exemptions-overview/", "confidence": "S", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill in November and takes payment. The value-appeal deadline falls in September, before the bill arrives, so a disagreement with the value has to be raised from the TRIM notice mailed in August; the Property Appraiser also offers an informal review by phone first. To keep a pending value petition alive you must pay all non-ad valorem assessments and at least 75% of the ad valorem taxes, less any discount, before they become delinquent. Online e-check payments carry a $1.00 fee; credit cards and PayPal carry a 2.5% fee, and debit cards a fee of at least $2.50." }, "12005": { "fips": "12005", "county": "Bay County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Bay County Tax Collector", "url": "https://baycountyfltax.gov/property-taxes/", "source": "https://www.baycountyfl.gov/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bay County Property Appraiser", "url": "https://baypa.net/", "isState": false, "source": "https://www.baycountyfl.gov/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://baycountyfltax.gov/property-taxes/real-estate-property-taxes/", "source": "https://baycountyfltax.gov/property-taxes/real-estate-property-taxes/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Under state law (sections 197.333 and 197.162), taxes become payable November 1, 2026, and paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31, 2027. January 31 and February 28, 2027 fall on Sundays; state law extends a discount period that ends on a weekend or legal holiday to the next working day when the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan for 2026 taxes pay their remaining installments by December 31, 2026 (3% discount) and March 31, 2027 (no discount). Applications are due by April 30 for the following tax year's plan, which is open when estimated taxes are more than $100; state law requires the Tax Collector to accept a late first installment through July 31, without its discount." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027; under state law a minimum 3% charge is added, and interest runs at up to 18% a year. If taxes stay unpaid, state law requires the Tax Collector to advertise the parcel and sell a tax certificate, a lien on the property, beginning on or before June 1.", "source": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/Sections/0197.333.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Bay County Value Adjustment Board (petitions filed with the Clerk of Court and Comptroller, who serves as clerk to the board)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes. For 2026 the deadline was September 8, 2026. The Clerk must receive the petition by the end of the business day on the deadline date printed on your TRIM notice. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://www.baycoclerk.com/clerk-services/value-adjustment-board/", "source": "https://www.baycoclerk.com/clerk-services/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "An additional homestead exemption of up to $50,000 for an owner aged 65 or older whose household income is at or below a limit adjusted every year for inflation ($38,686 for 2026). It applies to the taxes levied by the county except its mosquito control and municipal service taxing unit levies, and not to school or city taxes. Once granted, it renews without a new application each year.", "applyBy": "March 1", "url": "https://library.municode.com/fl/bay_county/codes/code_of_ordinances?nodeId=BAY_CO_CODE_CH14LITAMIBURE_ARTIINGE_S14-6ADVATAADHOEXCEQUSECI", "source": "https://library.municode.com/fl/bay_county/codes/code_of_ordinances?nodeId=BAY_CO_CODE_CH14LITAMIBURE_ARTIINGE_S14-6ADVATAADHOEXCEQUSECI", "confidence": "P", "changes": "annual" }, { "name": "Senior longevity exemption (25-year residents)", "summary": "For an owner aged 65 or older who meets the same income limit and has lived in the home at least 25 years, on a home with a just value under $250,000, the county exempts the home's full assessed value from the same county levies (not mosquito control, municipal service taxing unit, school or city taxes).", "applyBy": "March 1", "url": "https://library.municode.com/fl/bay_county/codes/code_of_ordinances?nodeId=BAY_CO_CODE_CH14LITAMIBURE_ARTIINGE_S14-6ADVATAADHOEXCEQUSECI", "source": "https://library.municode.com/fl/bay_county/codes/code_of_ordinances?nodeId=BAY_CO_CODE_CH14LITAMIBURE_ARTIINGE_S14-6ADVATAADHOEXCEQUSECI", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. Florida law makes the Tax Collector responsible for collecting every tax on the county's roll, so any city property tax is on the same bill. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August. A Value Adjustment Board petition costs $50, and a petition over the denial of a timely homestead application is free; filing online by card adds a 3.5% fee. To keep a value appeal alive you must pay at least 75% of the ad valorem taxes and all non-ad valorem assessments before April 1." }, "12009": { "fips": "12009", "county": "Brevard County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Brevard County Tax Collector", "url": "https://www.brevardtaxcollector.com/services/real-property-tax/", "source": "https://www.brevardtaxcollector.com/services/real-property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Brevard County Property Appraiser", "url": "https://www.bcpao.us/", "isState": false, "source": "https://www.brevardtaxcollector.com/services/real-property-tax/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.brevardtaxcollector.com/services/pay-property-taxes/", "source": "https://www.brevardtaxcollector.com/services/pay-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are mailed on or about November 1, 2026. Paying early earns a discount: 4% for the first 30 days after the bills are mailed, then 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. Discounts go by postmark. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a Saturday, Sunday or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (estimated tax over $100; apply before May 1, and you stay enrolled without reapplying as long as the first installment is paid on time) instead pay by June 30, September 30, December 31 and March 31, with discounts set by state law of 6%, 4.5%, 3% and none. If the first installment is not received by July 31, participation is cancelled for that year. Owners whose taxes are paid through a mortgage escrow should not use the installment plan." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a minimum charge of 3% is added to the gross amount. After April 1, the amount due is set by the date your payment is received, not its postmark. Accounts still unpaid after April 30 are advertised three times in the newspaper, and an advertising fee and auction listing fee are added. A tax certificate sale for unpaid taxes begins on or before June 1; a certificate is a first lien on the property, and the holder can apply for a tax deed after two years.", "source": "https://www.brevardtaxcollector.com/services/important-dates-and-discount-periods/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Brevard County Value Adjustment Board (petitions filed with the Clerk of the Circuit Court)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes, which goes out in August; the exact deadline is printed on the notice. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://www.brevardclerk.us/file-a-petition", "source": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/Sections/0194.011.html", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Limited income senior exemption", "summary": "Brevard County grants an extra $50,000 homestead exemption from countywide taxes (not special district or municipal service taxing unit taxes) to owners aged 65 or older on January 1 whose household adjusted gross income is no more than $38,686 (the 2026 limit, adjusted every year). Twelve cities, including Melbourne, Titusville, Cocoa and Cocoa Beach, add up to $25,000 against city taxes. The Property Appraiser's 2026 form asks for income documents by May 1; the county ordinance makes June 1 the last day to supply them.", "applyBy": "March 1", "url": "https://www.bcpao.us/docs/forms/BCPAO_CSC_06_Senior_Exemption.pdf", "source": "https://library.municode.com/fl/brevard_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH102TA_ARTIVADVAPRTA_DIV1GE_S102-146HOEXCEELCIAG65OV", "confidence": "P", "changes": "annual" }, { "name": "Living quarters for parents or grandparents (granny flat) assessment reduction", "summary": "A homestead owner who builds or remodels living quarters for a parent or grandparent aged 62 or older (of the owner or the owner's spouse) can have the added assessed value excluded, up to 20% of the home's total assessed value as improved. The relative must live there as a primary residence, and the owner must apply to the Property Appraiser every year.", "applyBy": "Before March 1", "url": "https://library.municode.com/fl/brevard_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH102TA_ARTIINGE_DIV2PRTARECOREHOPRHOELPAGRS", "source": "https://library.municode.com/fl/brevard_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH102TA_ARTIINGE_DIV2PRTARECOREHOPRHOELPAGRS", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails one bill covering the county, the school board, your city if you live in one, and other taxing bodies. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50 per parcel, or $15 for a portability petition. Each parcel's taxes must be paid in full at one time, except under the installment plan or a homestead tax deferral. If you pay through escrow, your mortgage company should request the bill. Online e-check payments are free; card payments carry a 2.75% fee with a $2.75 minimum." }, "12011": { "fips": "12011", "county": "Broward County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Broward County Tax Collector", "url": "https://browardtax.org/property-tax/", "source": "https://browardtax.org/property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Broward County Property Appraiser", "url": "https://bcpa.net/", "isState": false, "source": "https://bcpa.net/DATES.asp", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://browardtax.org/property-tax/", "source": "https://browardtax.org/property-tax/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed and become payable on November 1, 2026. Paying the full bill early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. Payments on the current bill are posted by their postmark. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. You may instead make up to five partial payments of at least $100 between November 1 and March 31, but partial payments lose every discount. Owners on the quarterly installment plan (open to estimated taxes over $100 a bill; apply November 1 to April 30 for the next tax year, and you stay enrolled as long as you make the first payment on time) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. The Tax Collector's page says a first installment paid after June 30 but by July 31 loses the 6% discount and carries a 5% penalty; state law (section 197.222) requires the Tax Collector to accept a late first installment through July 31 and does not set a penalty. Missing July 31 removes the property from the plan for that year." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when 3% interest and advertising costs are added. Partial payments are not accepted on delinquent taxes, and a mailed payment counts from the day it is received, not its postmark. On or before June 1, the Tax Collector auctions tax certificates on unpaid accounts; a certificate is a lien on the property, and after one is sold only cash, cashier's check, money order or wire transfer is accepted. If the taxes stay unpaid for two years, the certificate holder can apply for a tax deed and the property may be sold at public auction.", "source": "https://browardtax.org/property-tax/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Broward County Value Adjustment Board", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice, which goes out around the end of the second week of August. For 2026 the last day to file a petition challenging your assessment was September 18, 2026. A petition over a denied exemption or agricultural classification is due by July 31, or within 30 days after the denial notice is mailed.", "url": "https://www.broward.org/VAB", "source": "https://bcpa.net/DATES.asp", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Low-income senior additional homestead exemption", "summary": "For a homesteaded owner aged 65 or older on January 1 whose household adjusted gross income did not exceed $38,686 (the limit for the 2026 exemption, adjusted every January), Broward County exempts $50,000 of assessed value from the county's share of the tax; 30 cities also grant it against their own taxes, 22 of them at $50,000 and the rest at $25,000, and it does not reduce school taxes. Income documents are due by June 1.", "applyBy": "March 1", "url": "https://bcpa.net/senior_instructions.asp", "source": "https://bcpa.net/senior_instructions.asp", "confidence": "P", "changes": "annual" }, { "name": "Long-term residency senior exemption", "summary": "For an owner who meets the age and income rules of the low-income senior exemption, has lived in the home as a permanent residence for at least 25 years, and whose home had a just value under $250,000 in the first year of application, Broward County exempts the home from the county's share of the tax; 24 cities have adopted it for their own share as well.", "applyBy": "March 1", "url": "https://bcpa.net/senior_instructions.asp", "source": "https://bcpa.net/senior_instructions.asp", "confidence": "P", "changes": "annual" }, { "name": "Living quarters for parents or grandparents (granny flat) exemption", "summary": "A homesteaded owner who builds or renovates permitted living quarters for a parent or grandparent aged 62 or older can have the value of that new construction exempted, up to 20% of the home's value; the work must be substantially complete before January 1, and the application must be filed every year.", "applyBy": "March 1", "url": "https://bcpa.net/homestead.asp", "source": "https://bcpa.net/homestead.asp", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends one bill that covers the county, your city and other local taxing authorities, plus non-ad valorem assessments for services such as fire protection and street lighting. The deadline to challenge your value falls in September, before the bill arrives in November, so a disagreement has to be raised from the TRIM notice mailed in August. If you file a Value Adjustment Board petition, you must still make a minimum payment (75% of the ad valorem taxes and all non-ad valorem assessments) by March 31, or the petition is denied. The Value Adjustment Board moves to 1801 NW 49th Street, Suite VAB2, Fort Lauderdale, on October 5, 2026. Online payments run through a separate payment site the Tax Collector links to; eChecks are free and card payments carry a 2.55% processor fee ($1.95 minimum). Mailed payments go to P.O. Box 105048, Atlanta, GA 30348-5048." }, "12017": { "fips": "12017", "county": "Citrus County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Citrus County Tax Collector", "url": "https://www.citrustc.us/services/real-property-tax/", "source": "https://www.citrustc.us/services/real-property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Citrus County Property Appraiser", "url": "https://www.citruspa.org/", "isState": false, "source": "https://www.citrustc.us/property-tax-cycle/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.citrustc.us/services/pay-property-taxes/", "source": "https://www.citrustc.us/services/pay-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed on or before November 1, 2026. Paying early earns a discount: 4% for the first 30 days after the bills are mailed, then 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. Discounts go by postmark. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a Saturday, Sunday or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (prior-year taxes over $100; apply by April 30, and you are re-enrolled automatically) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. A first installment paid after June 30 gets no discount; state law requires the Tax Collector to accept it through July 31, and missing it drops you from the plan for that year." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when 3% interest is added to the gross amount. Once taxes are delinquent, the amount due is set by the date your payment is received, not its postmark. Accounts not paid by the advertising deadline (typically mid-April) are advertised three times in the newspaper and an advertising fee is added. If taxes remain unpaid, a tax certificate, which is a first lien on the property, is sold at the annual sale held on or before June 1, and the certificate holder can apply for a tax deed two years after the date of delinquency.", "source": "https://www.citrustc.us/services/important-dates-and-discount-periods/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Citrus County Value Adjustment Board (petitions filed with the Clerk of the Circuit Court and County Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice. For 2026 the notices were mailed beginning August 14, 2026, and the deadline was Tuesday, September 8, 2026 at 5 p.m.; the petition had to be received by then, and a postmark is not enough. A petition over a denied exemption or agricultural classification is due within 30 days after the denial notice is mailed.", "url": "https://www.citrusclerk.org/216/Value-Adjustment-Board", "source": "https://www.citrusclerk.org/216/Value-Adjustment-Board", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends one bill covering the county, school district, your city if you live in one, and special districts. The value-appeal deadline falls in September, before the bill arrives in November, so a disagreement has to be raised from the TRIM notice mailed in August. A petition costs $50 for a single parcel, or $15 for a portability petition; there is no fee for a timely appeal of a homestead exemption denial. If your petition is still pending, you must pay at least 75% of the property taxes, plus all non-ad valorem assessments, before April 1 or the board denies it. Online card payments carry a fee of $2.50 or 2.5%, whichever is greater, and eChecks carry a $2.50 fee. If you pay through escrow, the mortgage company receives the bill and you get an information copy." }, "12019": { "fips": "12019", "county": "Clay County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Clay County Tax Collector", "url": "https://www.claycountytax.com/property_taxes/index.php", "source": "https://www.claycountytax.com/property_taxes/due_dates_and_discounts.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clay County Property Appraiser", "url": "https://www.ccpao.com/", "isState": false, "source": "https://www.ccpao.com/real-property/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.claycountytax.com/property_taxes/index.php", "source": "https://www.claycountytax.com/property_taxes/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed by November 1, 2026, and taxes are due and payable from November 1. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full amount is due by March 31. For mailed payments the postmark decides the discount. January 31 and February 28, 2027 fall on Sundays; the Tax Collector extends the discount for walk-in payments to the next working day when a deadline falls on a weekend or observed holiday. Owners on the quarterly installment plan (open when estimated taxes are more than $100; apply by April 30, and enrollment renews each year on its own) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. The first installment can be paid late through July 31 without its discount; missing it cancels the plan and the regular due dates apply. A partial payment plan (no discounts, not online) is also available from November 1 to March 31 with an application." } ], "delinquencyNote": "Unpaid real estate taxes become delinquent on April 1, 2027, when a 3% charge is added. Additional fees are due from May 1, when delinquent taxes are advertised in the local newspaper once a week for three weeks. A tax certificate sale, which places a lien on the property, is held on or before June 1, with bidding starting at 18% interest. Prior-year delinquent taxes must be paid in full in certified funds (cash, PIN debit, cashier's check or money order), and the amount due depends on the date the payment reaches the office.", "source": "https://www.claycountytax.com/property_taxes/delinquent_taxes.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clay County Value Adjustment Board (petitions filed with the Clerk of Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes. For 2026 the notices were mailed August 21 and the petition deadline was September 15, 2026. Paper petitions must be in the Clerk's hands by the deadline; a postmark does not count. A petition over a denied exemption or classification was due July 31, 2026, for denials mailed July 1.", "url": "https://clayclerk.com/departments/value-adjustment-board/", "source": "https://clayclerk.com/departments/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "An additional $50,000 homestead exemption from Clay County taxes (including its dependent districts and municipal service taxing units) for an owner aged 65 or older on January 1 whose household adjusted gross income is under a limit adjusted every year for inflation; it does not reduce school or city taxes, and the income statement must be filed again every year.", "applyBy": "March 1", "url": "https://www.ccpao.com/real-property/", "source": "https://library.municode.com/fl/clay_county/codes/code_of_ordinances?nodeId=CO_CH18.3TA_ARTIINGE_S18.3-1ADHOEX", "confidence": "P", "changes": "annual" }, { "name": "Granny flat assessment reduction", "summary": "When a homestead owner builds or remodels living quarters for a parent or grandparent (of the owner or spouse) aged 62 or older who lives there as a primary residence, the county reduces the home's assessed value by the increase that the construction caused, up to 20% of the home's total assessed value; after the first approval you do not need to reapply unless the ownership or use changes.", "applyBy": "the end of February (state law requires the application before March 1; the county code says by March 1)", "url": "https://www.ccpao.com/real-property/", "source": "https://library.municode.com/fl/clay_county/codes/code_of_ordinances?nodeId=CO_CH18.3TA_ARTVIIHOPRVARE", "confidence": "P", "changes": "occasional" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. If your mortgage company pays through escrow, you receive an information-only copy of the bill. Clay County does not offer the 25-year senior longevity exemption; the Property Appraiser says only the Town of Orange Park and the City of Green Cove Springs have adopted it, against their own taxes. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $35 filed online or $50 on paper. Online payments run through a separate payment site that the Tax Collector links to; e-checks are free and card payments carry a 2.50% fee." }, "12031": { "fips": "12031", "county": "Duval County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Duval County Tax Collector", "url": "https://taxcollector.jacksonville.gov/taxes/property-taxes/real-estate-taxes", "source": "https://taxcollector.jacksonville.gov/taxes/property-taxes/real-estate-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Duval County Property Appraiser", "url": "https://www.jacksonville.gov/departments/property-appraiser", "isState": false, "source": "https://www.jacksonville.gov/departments/property-appraiser", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxcollector.jacksonville.gov/taxes/property-taxes/property-taxes-online-payments", "source": "https://taxcollector.jacksonville.gov/taxes/property-taxes/property-taxes-online-payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Collection of the 2026 taxes begins in November 2026, when the annual tax notices go out. Paying early earns a discount: 4% if paid by November 30, 3% by December 31, 2% by January 31 and 1% by the last day of February; the full gross amount is due by March 31. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. New applications for the plan are due by April 30, and owners already enrolled do not need to reapply. A first installment is accepted through July 31 without the discount; an owner who misses that date is removed from the plan, goes back to the regular November bill, and must apply again to rejoin." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% interest charge on the gross tax amount is added, plus fees. The delinquent list is advertised once a week for three weeks in May, which adds advertising and collection costs, and unpaid taxes are included in the annual tax certificate sale held on or before June 1; a certificate is a lien on the property. Electronic check payments are not accepted for delinquent real estate taxes.", "source": "https://taxcollector.jacksonville.gov/about-us/important-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Duval County Value Adjustment Board", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed property taxes; the date is printed in the bottom right corner of the notice. For 2026 the petition deadline was September 8, 2026, and a later petition needs a showing of good cause. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://vab.coj.net/", "source": "https://vab.coj.net/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited-income senior exemption", "summary": "For a homesteaded owner aged 65 or older on January 1 whose prior-year household income did not exceed $38,686 (the 2026 limit, adjusted every year), up to $50,000 of additional exemption against county and city tax rates only, not school taxes. Once granted it renews automatically: the Property Appraiser mails a card early each year, and you return it only if you no longer qualify.", "applyBy": "March 1", "url": "https://www.jacksonville.gov/departments/property-appraiser/exemptions/senior-citizen-homestead-exemptions", "source": "https://www.jacksonville.gov/departments/property-appraiser/exemptions/senior-citizen-homestead-exemptions", "confidence": "P", "changes": "annual" }, { "name": "Long-term residency senior exemption", "summary": "For an owner who meets the same age and income test, has lived in the home without interruption for at least 25 years, and whose home has a just value under $250,000, the City of Jacksonville portion of the tax is exempt up to the home's assessed value; it also applies in any city in the county that adopted the ordinance. It must be applied for separately, even by owners who already have the limited-income senior exemption.", "applyBy": "March 1", "url": "https://www.jacksonville.gov/departments/property-appraiser/exemptions/senior-citizen-homestead-exemptions", "source": "https://www.jacksonville.gov/departments/property-appraiser/exemptions/senior-citizen-homestead-exemptions", "confidence": "P", "changes": "annual" }, { "name": "Living quarters for parents or grandparents (granny flat) reduction", "summary": "For a homesteaded owner who builds or rebuilds living quarters for a parent or grandparent aged 62 or older who lives there, the added value is deducted from the home's assessed value for City of Jacksonville taxes, up to 20% of the assessed value as improved. It must be applied for every year, before March 1, and ends when the parent or grandparent no longer lives there.", "applyBy": "Before March 1", "url": "https://www.jacksonville.gov/departments/property-appraiser/exemptions/other-exemptions", "source": "https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIITA_CH780PRTA_PT5REVAASHOPR_S780.502REHOASLIQUPAGR", "confidence": "P", "changes": "annual" } ], "notes": "Jacksonville and Duval County are one consolidated government, so the county tax appears as City of Jacksonville taxes. Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a standard Value Adjustment Board petition costs $50 per parcel, and there is no fee to appeal a homestead exemption denial. Online payments run through a separate payment site the Tax Collector links to; electronic checks are free, while cards, Google Pay and PayPal carry a 2.5% processing fee ($2.00 minimum)." }, "12035": { "fips": "12035", "county": "Flagler County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Flagler County Tax Collector", "url": "https://www.flaglertax.gov/property-taxes/", "source": "https://www.flaglertax.gov/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Flagler County Property Appraiser", "url": "https://flaglerpa.com/", "isState": false, "source": "https://www.flaglertax.gov/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.flaglertax.gov/pay-property-taxes/", "source": "https://www.flaglertax.gov/pay-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are mailed October 31, 2026, and collection begins in November. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31, and a payment not made or postmarked by then is delinquent. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open when estimated taxes are over $100; apply by April 30, and participants are re-enrolled automatically) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. A first installment is accepted through July 31 without the discount; missing that date cancels the plan, and the full gross amount is then due by March 31." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% interest charge is added. Unpaid real estate taxes are advertised in a local newspaper in May, and a tax certificate sale for delinquent real estate taxes begins on or before June 1; a certificate is a lien on the property.", "source": "https://www.flaglertax.gov/important-dates-deadlines-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Flagler County Value Adjustment Board (administered by the Flagler County Clerk and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed property taxes, which is mailed in August. For 2026 the petition deadline was September 8, 2026. A petition over a denied exemption or classification is due within 30 days after the Property Appraiser mails the denial notice.", "url": "https://flaglerclerk.gov/vab/", "source": "https://flaglerclerk.gov/vab/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited-income senior exemption", "summary": "For a homesteaded owner aged 65 or older whose household income does not exceed a limit the state adjusts every year ($38,686 for 2026), up to $50,000 of additional exemption against the tax rates the county levies. The application with a sworn income statement is due by March 1 and income documents by June 1.", "applyBy": "March 1", "url": "https://flaglerpa.com/senior-exemption/", "source": "https://library.municode.com/fl/flagler_county/codes/code_of_ordinances?nodeId=FLCOCOOR_CH19LITAMIBURE_ARTVIIIHOEXSECI", "confidence": "S", "changes": "annual" }, { "name": "Long-term resident senior exemption", "summary": "For an owner aged 65 or older who meets the same income limit, has lived in the home at least 25 years, and whose home has a just value under $250,000, the home's assessed value is exempt from the tax rates the county levies. The application is due by March 1 and income documents by June 1.", "applyBy": "March 1", "url": "https://flaglerpa.com/senior-exemption/", "source": "https://library.municode.com/fl/flagler_county/codes/code_of_ordinances?nodeId=FLCOCOOR_CH19LITAMIBURE_ARTVIIIHOEXSECI", "confidence": "S", "changes": "annual" }, { "name": "Living quarters for parents or grandparents (granny flat) reduction", "summary": "For a homesteaded owner who builds or rebuilds living quarters for a parent or grandparent aged 62 or older who lives there, the added value is deducted from the home's assessed value, up to 20% of the assessed value as improved. It must be applied for every year, before March 1, and ends when the parent or grandparent no longer lives there.", "applyBy": "Before March 1", "url": "https://flaglerpa.com/granny-flats/", "source": "https://library.municode.com/fl/flagler_county/codes/code_of_ordinances?nodeId=FLCOCOOR_CH19LITAMIBURE_ARTIXREASVAHOPRCOREHOPRHOELPAGROWOWSP", "confidence": "S", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The value-appeal window closes in September, before the bill arrives, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50 per parcel. Non-ad valorem assessments, which are set charges from various taxing authorities rather than amounts based on value, appear on the same tax bill. If your mortgage company pays your taxes from escrow, it can receive the bill and you get a copy. Online payments run through a separate payment site the Tax Collector links to; cards cost 3% ($2.75 minimum) and electronic checks $1.50. Mailed payments go to P.O. Box 846, Bunnell, FL 32110." }, "12053": { "fips": "12053", "county": "Hernando County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hernando County Tax Collector", "url": "https://www.hernandocounty.us/county-government/tax-collector/", "source": "https://www.hernandocounty.us/county-government/tax-collector/tax-faqs/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hernando County Property Appraiser", "url": "https://hernandocountypa-florida.us/", "isState": false, "source": "https://hernandocountypa-florida.us/LowIncome", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hernandocounty.us/county-government/tax-collector/", "source": "https://www.hernandocounty.us/county-government/tax-collector/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are mailed on the last weekday of October, and collection begins November 1, 2026. Paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February, with no discount in March; the full amount is due by March 31. Discounts go by postmark. January 31 and February 28, 2027 fall on Sundays; the Tax Collector says a discount period ending on a Saturday, Sunday or legal holiday is extended to the next working day if payment is delivered to a collection office. Owners not on the installment plan may apply to make up to five partial payments, giving up all discounts, with the balance due by March 31. Owners on the quarterly installment plan (apply by April 30) instead pay by June 30, September 30, December 31 and March 31, with discounts set by state law of 6%, 4.5%, 3% and none. The Tax Collector says the first installment must be paid by June 30; state law requires it to accept a late first installment through July 31, without its discount." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027. Under state law, delinquent taxes carry a minimum charge of 3% if paid before a tax certificate is sold. Delinquent payments are posted by the date received, not the postmark, and no discounts apply. Parcels not paid in full are put on the tax certificate sale list, which is advertised for three consecutive weeks; a certificate holder can seek a tax deed sale once the certificate is two years old.", "source": "https://www.hernandocounty.us/county-government/tax-collector/tax-faqs/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Hernando County Value Adjustment Board (petitions filed with the Clerk to the Value Adjustment Board)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes; the exact deadline is printed on the notice. The petition and the filing fee must be received in the Clerk's office by the deadline, and postmarks are not considered. A petition over a denied exemption is due within 30 days of the denial.", "url": "https://hernandoclerk.com/county-services/value-adjustment-board/", "source": "https://hernandoclerk.com/county-services/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Low income senior exemption", "summary": "Hernando County grants an extra $50,000 homestead exemption from county taxes (including its dependent special districts and municipal service taxing units, but not school or city taxes) to an owner aged 65 or older whose household adjusted gross income is no more than $38,686 (the 2026 limit, adjusted every year). Apply by March 1 every year; the county ordinance allows income documents until June 1, though the Property Appraiser asks for them with the application.", "applyBy": "March 1", "url": "https://hernandocountypa-florida.us/LowIncome", "source": "https://library.municode.com/fl/hernando_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH27TA_ARTVISECIADHOEX", "confidence": "P", "changes": "annual" }, { "name": "Long-term resident senior exemption (25 years)", "summary": "An owner aged 65 or older who has lived in the home as a permanent residence for at least 25 years, whose home had a just value under $250,000 when first qualifying, and whose household adjusted gross income is no more than $38,686 (the 2026 limit, adjusted every year) is exempt from Hernando County taxes on the home's full assessed value. It is in addition to the $50,000 senior exemption, and the application must be filed every year.", "applyBy": "March 1", "url": "https://library.municode.com/fl/hernando_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH27TA_ARTVIIIADDUSESECIHOEXOR", "source": "https://library.municode.com/fl/hernando_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH27TA_ARTVIIIADDUSESECIHOEXOR", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The bill combines taxes set by the County Commission, the School District and other taxing bodies, plus special assessments from nearly 100 municipal service benefit units for things like street lighting, road paving and fire protection. The value-appeal window closes in September, before the bill arrives, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50, with no fee for a homestead exemption denial. Online e-check payments are free; card payments carry a fee of $2.75 or 2.5%. Mailed payments go to 20 North Main Street, Room 112, Brooksville." }, "12069": { "fips": "12069", "county": "Lake County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lake County Tax Collector", "url": "https://laketax.com/property-taxes/", "source": "https://laketax.com/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lake County Property Appraiser", "url": "https://www.lakecopropappr.com/", "isState": false, "source": "https://www.lakecopropappr.com/exemptions.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://laketax.com/property-taxes/", "source": "https://laketax.com/property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Collection opens November 1, 2026. Paying early earns a discount: 4% if paid in full by November 30, 3% by December 31, 2% by January 31 and 1% by February 28; the full gross amount is due by March 31. For mailed payments the postmark decides which discount applies. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open to taxes estimated above $100; the first application is due by April 30 of the first year, and it renews on its own as long as you keep paying by installment) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. Missing the first installment by July 31 removes the parcel from the plan for that year." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% interest charge is added. Advertising and collection fees are added once the delinquent list is advertised in May. The Tax Collector must begin a tax certificate sale on or before June 1; a certificate is a lien on the property, and interest on unpaid taxes can run up to 18% a year.", "source": "https://laketax.com/property-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lake County Value Adjustment Board (petitions filed with the Clerk of the Circuit Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice, which is usually mailed around mid-August. For 2026 the valuation petition deadline was September 15, 2026. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed (July 31, 2026 for most 2026 denials).", "url": "https://www.lakecountyclerkfl.gov/departments/executive-office/value-adjustment-board/", "source": "https://www.lakecountyclerkfl.gov/departments/executive-office/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited income senior exemption", "summary": "For a homesteaded owner aged 65 or older whose household income is under a limit the Florida Department of Revenue adjusts every year, Lake County exempts up to $50,000 of assessed value from county taxes; some cities (Minneola in full, and Clermont, Lady Lake, Mount Dora and Tavares up to $25,000) grant it against their own taxes too.", "applyBy": "March 1", "url": "https://www.lakecopropappr.com/exemptions.aspx", "source": "https://www.lakecopropappr.com/exemptions.aspx", "confidence": "P", "changes": "annual" }, { "name": "Long-term resident senior exemption", "summary": "For an owner who already qualifies for the limited income senior exemption and has lived in the home at least 25 years, where the home's just value was $250,000 or less in the first year the owner qualified, Lake County exempts the home's assessed value from the county general tax rate only (not school or other taxes).", "applyBy": "March 1", "url": "https://www.lakecopropappr.com/exemptions.aspx", "source": "https://www.lakecopropappr.com/exemptions.aspx", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; the Property Appraiser will hold an informal conference first, and a Value Adjustment Board petition costs $50. Online payments run through a separate payment site that the Tax Collector links to. Once a tax certificate has been sold or a tax deed applied for, the Tax Collector accepts only certified funds (cash, cashier's check or money order) for that year's taxes." }, "12071": { "fips": "12071", "county": "Lee County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lee County Tax Collector", "url": "https://leetc.com/property-taxes/", "source": "https://leetc.com/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lee County Property Appraiser", "url": "https://www.leepa.org/", "isState": false, "source": "https://www.leepa.org/Exemption/GeneralExemptionInfo.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://leetc.com/pay-online/", "source": "https://leetc.com/pay-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills go out in November 2026. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full amount is due by March 31. The Tax Collector says that when a discount period ends on a weekend or holiday, the discount extends to the next business day. January 31 and February 28, 2027 fall on Sundays, and the Tax Collector's offices are closed for the New Year holiday on December 31, 2026 and January 1, 2027. Owners on the quarterly installment plan (open when estimated taxes are more than $100; the application is due by April 30, and once enrolled you do not reapply as long as you make the first payment each year) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. The first installment can be paid late through July 31 without its discount; missing it removes you from the plan, and you must reapply to use it in a later year. A partial payment plan (up to five payments, no discounts, not online) is also available from November 1 to March 31 with a signed agreement." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% mandatory interest charge is added. Delinquent parcels are advertised once a week for three weeks and the advertising fee is added to the bill. If the taxes are still unpaid, the Tax Collector must hold a tax certificate sale by June 1 (its calendar lists the sale in May); the certificate is a first lien on the property, bidding starts at 18% interest, and two years after the delinquency date the certificate holder can apply for a tax deed that leads to a public auction of the property. Once a certificate has been sold, the taxes can be paid only in certified funds (cash, certified check, cashier's check or money order).", "source": "https://leetc.com/delinquent-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lee County Value Adjustment Board (petitions filed with the Lee County Clerk of Court)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes; the deadline date is printed on the notice. For 2026 the notices were mailed August 17 and the deadline for timely value petitions was September 11, 2026. A petition over a denied exemption or classification is due within 30 days of the denial notice.", "url": "https://www.leeclerk.org/departments/value-adjustment-board-vab/filing-a-petition", "source": "https://www.leeclerk.org/departments/value-adjustment-board-vab/dates-and-deadlines", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "An additional homestead exemption of up to $50,000 from Lee County taxes (including its dependent districts and municipal service taxing units) for an owner aged 65 or older on January 1 whose household adjusted gross income is at or below a limit the Florida Department of Revenue adjusts every year; it does not reduce school taxes. Cape Coral, Fort Myers Beach and Estero grant $50,000 against their own taxes, and Sanibel, Bonita Springs and Fort Myers grant $25,000.", "applyBy": "March 1", "url": "https://www.leepa.org/Exemption/GeneralExemptionInfo.aspx", "source": "https://www.leepa.org/Exemption/GeneralExemptionInfo.aspx", "confidence": "P", "changes": "annual" }, { "name": "Senior longevity exemption (25-year residents)", "summary": "For an owner who meets the same age and income test and has lived in the home at least 25 years, where the home's just value was under $250,000 in the first year the owner qualified, Lee County exempts the home's full assessed value from county taxes (not school taxes); Fort Myers Beach and Estero also grant it against their own taxes.", "applyBy": "March 1", "url": "https://www.leepa.org/Exemption/GeneralExemptionInfo.aspx", "source": "https://library.municode.com/fl/lee_county/codes/code_of_ordinances?nodeId=PTIICOOR_CH26TA_ARTIISECIADHOEX", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The one bill carries the taxes set by the County Commission, the School District, water management districts and any city, plus non-ad valorem assessments for things like fire and solid waste service. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; you can ask the Property Appraiser for an informal conference first, and a Value Adjustment Board petition costs $50. Online payments run through a separate payment site that the Tax Collector links to; e-checks are free, and card and digital-wallet payments carry a 2.35% fee ($1.85 minimum). If you escrow, you can confirm online that your lender paid." }, "12081": { "fips": "12081", "county": "Manatee County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Manatee County Tax Collector", "url": "https://www.taxcollector.com/services/property-tax.cfm", "source": "https://www.taxcollector.com/services/property-tax/current.cfm", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Manatee County Property Appraiser", "url": "https://www.manateepao.gov/", "isState": false, "source": "https://www.manateepao.gov/definitions/exemptions-save-our-homes/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.taxcollector.com/services/property-tax/current.cfm", "source": "https://www.taxcollector.com/services/property-tax/current.cfm", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Taxes become payable November 1, 2026. Paying early earns a discount: 4% in November or for 30 days after the bills are mailed (the Tax Collector's page currently lists November 3 to December 2; check the dates printed on your bill), then 3% through December, 2% in January and 1% in February; the full amount is due by March 31. Payments count if made in person by 5 p.m., or postmarked or paid online by 11:59 p.m., on the last day. January 31 and February 28, 2027 fall on Sundays. The Tax Collector's pages do not state a weekend rule, but under state law (section 197.162) a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open when the prior year's taxes were more than $100; state law sets April 30 as the application deadline) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none; a first installment paid after June 30 is accepted through July 31 without the discount." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, and fees, interest and collection costs are added; under state law (section 197.172) the interest is at least 3%. Once taxes are delinquent, a payment must be received by the last business day of the month to count for that month; postmarks are not accepted. Under state law the delinquent taxes are advertised and a tax certificate, a lien on the property, is sold on or before June 1 (section 197.402).", "source": "https://www.taxcollector.com/services/property-tax/delinquent.cfm", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Manatee County Value Adjustment Board (petitions filed with the Manatee County Clerk of the Circuit Court)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes in August; the deadline date is printed on the notice. For 2026 the deadline for value petitions was September 11, 2026. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed. Asking the Property Appraiser for an informal conference does not extend the deadline.", "url": "https://www.manateeclerk.com/departments/value-adjustment-board/", "source": "https://www.manateepao.gov/vab/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Low Income Senior Exemption", "summary": "For a homesteaded owner aged 65 or older whose total household adjusted gross income does not exceed $38,686 (the limit for 2026 applications, adjusted every year), Manatee County exempts $25,000 of value from county taxes; Anna Maria and Longboat Key exempt $50,000, and Bradenton Beach and Holmes Beach $25,000, from their own city taxes. School taxes and independent district taxes are not reduced. Applications are taken only from January 1 through March 1, and income documents are due by June 1.", "applyBy": "March 1", "url": "https://www.manateepao.gov/definitions/low-income-senior-exemption/", "source": "https://www.manateepao.gov/data/downloads/2026%20LIS%20Brochure.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50 per parcel, and if you have a value petition pending, state law requires you to pay at least 75% of the property taxes (less any discount) before they become delinquent or the petition is denied. Online payments are final and cannot be reversed or refunded." }, "12083": { "fips": "12083", "county": "Marion County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Marion County Tax Collector", "url": "https://www.mariontax.com/property-taxes", "source": "https://www.mariontax.com/property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Marion County Property Appraiser", "url": "https://www.pa.marion.fl.us/", "isState": false, "source": "https://www.pa.marion.fl.us/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mariontax.com/payment-of-taxes", "source": "https://www.mariontax.com/payment-of-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are mailed on or before November 1, 2026. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open when the prior year's taxes were more than $100; apply by April 30, and the plan renews on its own) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. A missed June payment can still be made by July 31 without the discount; missing that too removes the account from the plan, and you must reapply by the following April 30." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when 3% interest plus advertising costs are added; the delinquent list is advertised in May. Tax certificates are sold on all unpaid real estate accounts on or before June 1; a certificate is a lien on the property. After April 1, the amount owed depends on the date the Tax Collector's office receives your payment, not the postmark date.", "source": "https://www.mariontax.com/current-tax-questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Marion County Value Adjustment Board (petitions filed with the Marion County Clerk of Court and Comptroller)", "deadline": "By 5:00 p.m. on the 25th day after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed property taxes; the deadline date is printed on the notice. The petition must be in the Clerk's hands by then, and a postmark is not enough. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://www.marioncountyclerk.org/departments/records-recording/value-adjustment-board/", "source": "https://www.marioncountyclerk.org/departments/records-recording/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Long-term resident senior exemption", "summary": "For a homesteaded owner aged 65 or older whose household income does not exceed a limit the state adjusts every year ($38,686 for 2026), who has lived in the home at least 25 years, and whose home had a just value under $250,000 in the first year the owner applied, Marion County exempts the home's assessed value from county taxes, including county special districts and taxing units; the City of Ocala offers the same exemption against its own taxes. The separate $50,000 limited-income senior exemption is offered only by the City of Belleview and the Town of McIntosh, not by the county.", "applyBy": "March 1", "url": "https://www.pa.marion.fl.us/Content/DR5012S.htm", "source": "https://library.municode.com/fl/marion_county/codes/code_of_ordinances?nodeId=CH10LITAMIBURE_ARTIVHOTAEXPROWAG65OL", "confidence": "P", "changes": "annual" }, { "name": "Living quarters for parents or grandparents (granny flat) reduction", "summary": "For a homesteaded owner who builds or rebuilds living quarters for a parent or grandparent aged 62 or older who lives there, the added value is deducted from the home's assessed value, up to 20% of the assessed value as improved. It must be applied for every year, before March 1, and ends when the parent or grandparent no longer lives there.", "applyBy": "Before March 1", "url": "https://www.pa.marion.fl.us/FAQS.aspx", "source": "https://library.municode.com/fl/marion_county/codes/code_of_ordinances?nodeId=CH2AD_ARTIIFIAF_S2-25REASVAHOPR", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in late summer; a Value Adjustment Board petition costs $50. If your mortgage company pays your taxes from escrow, it receives the tax notice and you receive a copy, but you remain responsible for making sure the taxes are paid. Mailed payments go to P.O. Box 63, Ocala, FL 34478-0063." }, "12086": { "fips": "12086", "county": "Miami-Dade County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Miami-Dade County Office of the Tax Collector", "url": "https://www.mdctaxcollector.gov/services/real-estate-tax-payments", "source": "https://www.mdctaxcollector.gov/services/real-estate-tax-payments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Property Appraiser of Miami-Dade County", "url": "https://www.miamidadepa.gov/", "isState": false, "source": "https://www.mdctaxcollector.gov/real-estate-taxes", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mdctaxcollector.gov/payment-methods", "source": "https://www.mdctaxcollector.gov/payment-methods", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills become payable on November 1, 2026 (last year's bills were mailed October 31). Paying the full bill early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31, 2027, a Wednesday. Discounts go by the date you pay online or in person, or by the postmark if you mail it. January 31 and February 28, 2027 fall on Sundays; the Tax Collector says a discount period that ends on a Saturday, Sunday or legal holiday extends to the next business day for payments made online or in person, not by mail. You may instead make partial payments from November 1, 2026 through March 31, 2027, but you give up every discount; the plan is not open to owners who pay through escrow, quarterly installment payers, or anyone with a Value Adjustment Board petition. Owners already on the quarterly installment plan for 2026 pay their last two installments by December 31, 2026 (3% discount) and March 31, 2027 (no discount). Applications for the 2027 quarterly plan are taken starting in November 2026; its installments are due June 30, September 30 and December 31, 2027 and March 31, 2028, with discounts of 6%, 4.5%, 3% and none, and a first installment not paid by July 31 removes you from the plan. Do not enroll in the quarterly plan if your mortgage company pays your taxes." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when interest, advertising costs and fees are added; state law sets the interest at 18% a year with a minimum charge of 3%. Postmarks are not honored for delinquent taxes, and a mailed payment of delinquent tax must be a cashier's check, money order or certified funds. On June 1 the Tax Collector sells tax certificates on unpaid accounts; a certificate is a first lien on the property and can lead to its loss at a later date. If your bill includes a water, road and sewer assessment paid in yearly installments, pay this year's installment before April 1 to keep the rest of that lien from becoming delinquent; if it is still unpaid by May 31, a certificate is sold for the whole remaining balance.", "source": "https://www.mdctaxcollector.gov/real-estate-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Miami-Dade Value Adjustment Board (petitions filed with the Clerk of the Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice, which goes out in the last week of August. For 2026 the deadline to file a timely petition was September 18, 2026. A challenge to a denied exemption or classification has 30 days from the denial notice instead. A petition counts as filed when the Clerk's Office receives it.", "url": "https://www.miamidadeclerk.gov/clerk/value-adjustment-board.page", "source": "https://www.miamidadeclerk.gov/clerk/value-adjustment-board.page", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption (additional homestead exemption for low-income seniors)", "summary": "For a homesteaded owner aged 65 or older on January 1 whose household adjusted gross income in 2025 did not exceed $38,686, Miami-Dade County exempts $50,000 of assessed value from county taxes; 29 cities also grant $50,000 against their own taxes, Aventura and Golden Beach grant $25,000, and Florida City, Indian Creek and Miami Shores grant none. It does not reduce school or state taxes.", "applyBy": "March 1", "url": "https://www.miamidadepa.gov/pa/exemption/senior.page", "source": "https://www.miamidadepa.gov/resources-pa/library/guidelines/municipal-senior-exemptions-benefits.pdf", "confidence": "P", "changes": "annual" }, { "name": "Long-term resident senior exemption", "summary": "For an owner who meets the senior exemption's age and income rules, has lived in the home for at least 25 years, and whose home had a market value under $250,000 in the first year of application, the exemption removes all county taxes on the home; 19 cities and the unincorporated area have also adopted it, which removes city taxes as well. It does not reduce school or state taxes.", "applyBy": "March 1", "url": "https://www.miamidadepa.gov/pa/exemption/senior.page", "source": "https://www.miamidadepa.gov/resources-pa/library/guidelines/municipal-senior-exemptions-benefits.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends one bill covering the county, your city, the school board and other taxing authorities, plus non-ad valorem assessments for services such as solid waste and fire rescue. The deadline to challenge your value falls in September, before the bill arrives in November, so a disagreement has to be raised from the TRIM notice mailed in August. A petition costs $15 per parcel. If you file one over value, you must pay all non-ad valorem assessments and at least 75% of the ad valorem taxes by March 31 or the petition is denied; if it is over an exemption, pay the amount you agree you owe. Online payments run through a payment site operated by Grant Street Group; eChecks are free and personal card payments carry a 2.5% fee ($2.50 minimum). Mailed payments go to the Tax Collector at 200 NW 2nd Avenue, Miami, FL 33128, and the office recommends allowing four weeks for processing in peak season." }, "12089": { "fips": "12089", "county": "Nassau County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Nassau County Tax Collector", "url": "https://www.nassautaxes.com/Content/PropertyTaxes", "source": "https://www.nassautaxes.com/Content/PropertyTaxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Nassau County Property Appraiser", "url": "https://ncpafl.com/", "isState": false, "source": "https://ncpafl.com/general-info/value-adjustment-board/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.nassautaxes.com/Content/PropertyTaxes", "source": "https://www.nassautaxes.com/Content/PropertyTaxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Collection begins November 1, 2026, and tax notices are normally mailed on or before November 1. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full amount is due by March 31, 2027. The postmark counts for current-year payments sent by mail. January 31 and February 28, 2027 fall on Sundays; the Tax Collector's page does not say what happens then, but state law (section 197.162) extends a discount period that ends on a weekend or legal holiday to the next working day when the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan for 2026 taxes pay their remaining installments by December 31, 2026 (3% discount) and March 31, 2027 (no discount). Applications taken from November 1, 2026 through April 30, 2027 are for the next tax year's plan, which is open when estimated taxes exceed $100 and renews on its own as long as the June installment is paid; state law requires the Tax Collector to accept a late first installment through July 31, without its discount. The Tax Collector advises owners who pay through a mortgage escrow account not to use the installment plan." } ], "delinquencyNote": "Unpaid real estate taxes become delinquent on April 1, 2027; under state law a minimum 3% charge is added, and interest runs at up to 18% a year. Delinquent taxes must be paid by cash, cashier's check, money order or debit or credit card (card fees apply), and the amount due depends on the date the payment reaches the office; a postmark does not count. Delinquent parcels are advertised in a local newspaper for three weeks, and a tax certificate, a lien on the property, is sold online beginning on or before June 1. If the taxes stay unpaid two or more years after the delinquency date, the certificate holder may apply for a tax deed and the property can be sold at public auction.", "source": "https://www.nassautaxes.com/Content/Delinquent", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Nassau County Value Adjustment Board (petitions filed with the Clerk of Court and Comptroller, who serves as clerk to the board)", "deadline": "On or before the 25th day after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes. For 2026 the notices were mailed August 17, and the deadline printed on them was September 11, 2026, for petitions over value, classification or exemption status. The Clerk must receive the petition by the end of the business day on that date; a petition postmarked on or received after the deadline is late. A petition over an exemption or classification denied by a separate notice is due within 30 days after that notice is mailed.", "url": "https://axia.nassauclerk.com/Home/About", "source": "https://ncpafl.com/wp-content/uploads/2026/08/2026-TRIM-Values-Press-Release.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "An additional $50,000 homestead exemption for an owner aged 65 or older whose household adjusted gross income is no more than $38,686 (the 2026 limit, adjusted every year). Under the county ordinance it applies only to taxes levied by the county, including its dependent special districts and municipal service taxing units, not to school taxes. The application is due by March 1. The Property Appraiser asks for proof of income by May 1, although the ordinance allows until June 1, so sending it by May 1 is the safe course.", "applyBy": "March 1", "url": "https://ncpafl.com/exemptions-classifications/senior-citizen-exemption/", "source": "https://library.municode.com/fl/nassau_county/codes/code_of_ordinances?nodeId=CH30TA_ARTIINGE_S30-6ADHOEXCEQUSECI", "confidence": "P", "changes": "annual" }, { "name": "Senior longevity exemption (25-year residents)", "summary": "For an owner aged 65 or older who meets the same income limit and has lived in the home at least 25 years, on a home with a just value under $250,000, the county exempts the home's full assessed value from county taxes, including dependent special districts and municipal service taxing units, but not school taxes. The Property Appraiser's pages do not describe it, so ask that office how to apply.", "applyBy": "March 1", "url": "https://library.municode.com/fl/nassau_county/codes/code_of_ordinances?nodeId=CH30TA_ARTIINGE_S30-6ADHOEXCEQUSECI", "source": "https://library.municode.com/fl/nassau_county/codes/code_of_ordinances?nodeId=CH30TA_ARTIINGE_S30-6ADHOEXCEQUSECI", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and collects every tax on the roll, so the county, school, city and district taxes and any non-ad valorem assessments such as CDD fees arrive on one bill. The Property Appraiser's tax estimates leave out non-ad valorem assessments, and a buyer's first bill can be much higher than the seller's because a sale removes the seller's exemptions and resets the assessed value to market value. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; the Property Appraiser asks owners to meet with its staff first. A Value Adjustment Board petition costs $50, and a petition over the denial of a timely homestead application is free. To keep a value appeal alive you must pay at least 75% of the ad valorem taxes and all non-ad valorem assessments before April 1. If your mortgage company pays through escrow, it must request your bill from the Tax Collector." }, "12091": { "fips": "12091", "county": "Okaloosa County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Okaloosa County Tax Collector", "url": "https://okaloosatax.com/services/real-estate-taxes/", "source": "https://okaloosatax.com/services/real-estate-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Okaloosa County Property Appraiser", "url": "https://www.okaloosapa.com/", "isState": false, "source": "https://okaloosatax.com/services/real-estate-taxes/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://okaloosatax.com/services/real-estate-taxes/", "source": "https://okaloosatax.com/services/real-estate-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are mailed on or before November 1, 2026. Paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February, with no discount in March; the gross amount is due by March 31. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a Saturday, Sunday or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (estimated taxes over $100, not paid through escrow; apply before May 1, and you are re-enrolled automatically) pay a quarter of the estimated taxes with a 6% discount if postmarked by June 30, and no later than July 31; then by September 30 (4.5% discount), December 31 (3% discount) and March 31 (no discount). Missing the first installment cancels the plan for that year, the full bill is then due by March 31, and you must apply again to rejoin the plan." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027. Under state law, delinquent taxes carry a minimum charge of 3% if paid before a tax certificate is sold. Delinquent taxes must be paid with cash, cashier's check or money order, postmarks no longer count, and advertising and collection fees are added. The tax certificate sale for unpaid taxes begins on or before June 1.", "source": "https://okaloosatax.com/services/real-estate-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Okaloosa County Value Adjustment Board (petitions filed with the VAB Clerk at the Clerk of Court)", "deadline": "By 5:00 p.m. on the 25th day after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes, which usually goes out in August; the petition must be received by the VAB Clerk by then, not just postmarked. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://okaloosaclerk.com/board-services/value-adjustment-board/", "source": "https://okaloosaclerk.com/board-services/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "Okaloosa County grants an extra $50,000 homestead exemption from county taxes (including county special districts and municipal service taxing units, but not school or city taxes) to an owner aged 65 or older whose household adjusted gross income is no more than $38,686 (the 2026 limit, adjusted every year). A sworn income statement is due by March 1 every year, with tax returns and other income documents by June 1.", "applyBy": "March 1", "url": "https://www.okaloosapa.com/real-property/", "source": "https://library.municode.com/fl/okaloosa_county/codes/code_of_ordinances?nodeId=COOR_CH20TA_ARTIINGE_S20-1HOEXSECI", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The bill combines taxes set by the County Commission and the other taxing bodies. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50, and if a petition is still pending when taxes come due, a partial payment must be made before the April 1 delinquency date or the board denies the petition. If you pay through escrow, your mortgage company should request the bill and you receive a copy. Online e-check payments are free; card payments carry a bank card fee." }, "12095": { "fips": "12095", "county": "Orange County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Orange County Tax Collector", "url": "https://www.octaxcol.com/taxes/about-property-tax/", "source": "https://www.octaxcol.com/taxes/about-property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Orange County Property Appraiser", "url": "https://ocpaweb.ocpafl.org/", "isState": false, "source": "https://ocpaweb.ocpafl.org/faqcontent/exemptions", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://octaxcol.com/taxes/about-property-tax/paying-your-property-taxes/", "source": "https://octaxcol.com/taxes/about-property-tax/paying-your-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed by November 1, 2026. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. The Tax Collector applies discounts by postmark date, but a March 31 payment must be received in its office by that date regardless of postmark. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open to owners who are current on their taxes and whose prior-year taxes exceeded $100) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. State law (section 197.222) sets the application deadline at April 30, while the Tax Collector's payment page says May 1; apply by April 30. Once enrolled, the plan renews on its own as long as you keep paying by installment, and state law lets a late first installment be paid through July 31." } ], "delinquencyNote": "Unpaid real estate taxes become delinquent on April 1, 2027, when a 3% minimum charge plus advertising costs is added. Delinquent parcels are advertised in a local newspaper once a week for three weeks, and the Tax Collector must hold a tax certificate sale on or before June 1; a certificate sold on the property is a first lien, with interest bids starting at 18% a year and going down. Delinquent taxes must be paid in cash (in person only), by certified or cashier's check, or by money order; personal and business checks are not accepted.", "source": "https://www.octaxcol.com/taxes/about-property-tax/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Orange County Value Adjustment Board (administered by the Orange County Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed property taxes. For 2026 the petition deadline was Friday, September 18, 2026. A petition over a denied exemption or classification is due within 30 days after the date of the Property Appraiser's denial letter. Late petitions are accepted only for good cause.", "url": "https://vab.occompt.com/2026/", "source": "https://vab.occompt.com/2026/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited Income Senior Exemption", "summary": "For a homesteaded owner aged 65 or older whose 2025 total household adjusted gross income did not exceed $38,686 (the 2026 limit, adjusted every year), Orange County grants up to $50,000 of additional exemption against county taxes; Apopka, Belle Isle, Edgewood, Oakland, Ocoee, Orlando, Windermere, Winter Garden and Winter Park grant up to $50,000 against their own taxes, Eatonville up to $25,000, and Maitland none. It does not reduce school or water management district taxes, and income documents for every household member are due by June 1.", "applyBy": "March 1", "url": "https://ocpaweb.ocpafl.org/faqcontent/Liseniors", "source": "https://ocpaweb.ocpafl.org/faqcontent/Liseniors", "confidence": "P", "changes": "annual" }, { "name": "Limited Income Senior Plus Exemption", "summary": "For an owner aged 65 or older who meets the same income limit ($38,686 for 2026), has lived in the home as a permanent residence for at least 25 years and whose property's market value is under $250,000, an additional exemption against Orange County General Fund taxes only; it needs its own application and proof of income for everyone in the household.", "applyBy": "March 1", "url": "https://ocpaweb.ocpafl.org/faqcontent/exemptions", "source": "https://ocpaweb.ocpafl.org/faqcontent/exemptions", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The Tax Collector bills and collects for all the county's taxing authorities, so city taxes are on the same bill rather than a separate one. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; most Value Adjustment Board petitions cost $50, and an appeal of a denied homestead exemption is free. Online payments run through a separate payment site the Tax Collector links to: electronic checks are free, and credit and debit cards cost 2.5% (at least $2.50). Mailed payments go to P.O. Box 545100, Orlando, FL 32854." }, "12099": { "fips": "12099", "county": "Palm Beach County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Palm Beach County Constitutional Tax Collector", "url": "https://www.pbctax.gov/taxes/property-tax/", "source": "https://www.pbctax.gov/taxes/property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Palm Beach County Property Appraiser", "url": "https://www.pbcpao.gov/", "isState": false, "source": "https://www.pbctax.gov/taxes/property-tax/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.pbctax.gov/pay-online/", "source": "https://www.pbctax.gov/pay-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed by November 1, 2026, and taxes are payable from November 1. Paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. January 31 and February 28, 2027 fall on Sundays. The Tax Collector says a discount deadline that falls on a weekend or holiday moves to the next business day; state law (section 197.162) grants that extension for payments delivered to a Tax Collector office. Owners on the quarterly installment plan (open to estimated taxes over $100; apply November 1 to April 30, and you stay enrolled as long as you make the first payment on time) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. The first installment is accepted without the discount through July 31; missing it removes the property from the plan for that year." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, and are subject to penalties and interest (under state law, a minimum 3% interest charge, with interest running at up to 18% a year until a tax certificate is sold). Delinquent taxes cannot be paid online, a postmark is not proof of payment once taxes are delinquent, and a payment must be received by the last working day of a month to count for that month. If taxes stay unpaid, the Tax Collector must begin a tax certificate sale on or before June 1, or 60 days after delinquency if that is later; a certificate is a lien on the property.", "source": "https://www.pbctax.gov/taxes/property-tax/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Palm Beach County Value Adjustment Board (administered by the Clerk of the Circuit Court and Comptroller)", "deadline": "On or before the 25th day after the Property Appraiser mails the TRIM (Truth in Millage) notice. For 2026 the notice was mailed August 20, 2026, and the deadline was September 14, 2026. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://www.mypalmbeachclerk.com/departments/value-adjustment-board-vab", "source": "https://www.mypalmbeachclerk.com/departments/value-adjustment-board-vab/trim-mailing-date-vab-petition-deadline", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited income senior exemption", "summary": "For a homesteaded owner aged 65 or older with household income under the limit the Florida Department of Revenue sets ($38,686 for the 2026 exemption), Palm Beach County exempts $25,000 of assessed value from county taxes; many cities add their own amount against city taxes, from $5,000 in Royal Palm Beach to $50,000 in cities such as Jupiter, Riviera Beach and Wellington, and it does not apply to school taxes.", "applyBy": "March 1", "url": "https://www.pbcpao.gov/limited-income-senior.htm", "source": "https://www.pbcpao.gov/limited-income-senior.htm", "confidence": "P", "changes": "annual" }, { "name": "Living quarters for parents or grandparents (granny flat) assessment reduction", "summary": "A homesteaded owner who adds permitted new living quarters for a parent or grandparent aged 62 or older (who is not an owner) can have the value of that construction deducted from the assessment, up to 20% of the home's total assessed value; it must be renewed every year.", "applyBy": "March 1", "url": "https://www.pbcpao.gov/granny-flats.htm", "source": "https://www.pbcpao.gov/granny-flats.htm", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends one bill that covers the county, your city, the school district and special districts, plus non-ad valorem assessments such as Solid Waste Authority fees. The deadline to challenge your value falls in September, before the bill arrives in November, so a disagreement has to be raised from the TRIM notice mailed in August; the Property Appraiser will review it informally first, but that does not extend the petition deadline. A Value Adjustment Board petition costs $20 per parcel, and if it is still pending you must pay at least 75% of the property taxes, plus all non-ad valorem assessments, before April 1 or the board denies it. Card payments online carry a 2.4% convenience fee ($2.00 minimum) charged by the payment processor; eCheck payments are free. Mailed payments can take 10 to 15 business days to process." }, "12101": { "fips": "12101", "county": "Pasco County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Pasco County Tax Collector", "url": "https://pascotaxes.com/taxes/tax-information/", "source": "https://pascotaxes.com/taxes/date-and-discounts/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pasco County Property Appraiser", "url": "https://pascopa.com/", "isState": false, "source": "https://pascopa.com/exemptions/senior/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://pascotaxes.com/taxes/pay-your-taxes-online/", "source": "https://pascotaxes.com/taxes/pay-your-taxes-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Under state law (section 197.333), taxes become payable November 1, 2026, or as soon after as the tax roll is certified. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open to taxes estimated above $100; the application is due by April 30, and it renews on its own once you are enrolled) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. The first installment must be paid, or postmarked, by July 31 to stay in the plan. The Tax Collector's page says a first installment paid in July gets no discount and a 5% penalty; state law (section 197.222) requires the Tax Collector to accept a late first installment through July 31 without the discount and does not set a penalty for it." } ], "delinquencyNote": "Unpaid real estate taxes become delinquent on April 1, 2027, when a 3% penalty is added, followed by advertising charges. On or before June 1 a tax certificate, which is a lien on the property, is issued for the unpaid taxes, penalties and costs, and it earns interest of 5% to 18%. If the taxes stay unpaid for two years after that, the property may be sold at public auction. Delinquent taxes must be paid by money order, cashier's check or wire transfer, or in cash at a Tax Collector office.", "source": "https://pascotaxes.com/taxes/tax-information/delinquent-real-estate-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Pasco County Value Adjustment Board (administered by the Pasco County Clerk and Comptroller)", "deadline": "Petitions must be received by the Clerk by 5:00 p.m. on the 25th day after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed property taxes; a postmark does not count. For 2026 the deadline was September 14, 2026. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://app.pascoclerk.com/appdot-vab-petition-dr486.asp", "source": "https://www.pascoclerk.com/307/Value-Adjustment-Board", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited income senior exemption", "summary": "For a homesteaded owner aged 65 or older on January 1 whose household adjusted gross income does not exceed $38,686 (the 2026 limit, adjusted every year), Pasco County grants an additional $50,000 exemption against county operating taxes only; it does not reduce school taxes, municipal service taxing units, bond levies or other taxing authorities' taxes. Income documents are due by June 1, and for most seniors the exemption then renews automatically.", "applyBy": "March 1", "url": "https://pascopa.com/exemptions/senior/", "source": "https://pascopa.com/exemptions/senior/", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. Florida law makes the Tax Collector responsible for collecting every tax on the county's tax roll, so any city property tax is on the same bill rather than a separate one. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; most Value Adjustment Board petitions cost $50, and an appeal of a denied homestead exemption is free. Pasco County adopted its senior exemption in January 2024, and it first applied to 2025 taxes. Online payments run through a separate payment site the Tax Collector links to: cards cost 3% (at least $2.75) and electronic checks cost $0.50." }, "12103": { "fips": "12103", "county": "Pinellas County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Pinellas County Tax Collector", "url": "https://www.pinellastaxcollector.gov/property-tax/property-taxes-in-pinellas-county/", "source": "https://www.pinellastaxcollector.gov/property-tax/property-taxes-in-pinellas-county/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pinellas County Property Appraiser", "url": "https://www.pcpao.gov/", "isState": false, "source": "https://pinellas.gov/services/apply-for-a-homestead-exemption/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.pinellastaxcollector.gov/property-tax/property-taxes-in-pinellas-county/", "source": "https://www.pinellastaxcollector.gov/property-tax/property-taxes-in-pinellas-county/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "The Tax Collector mails bills on the last business day of October, and taxes can be paid from November 1. Under state law (section 197.162), paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31, 2027. January 31 and February 28, 2027 fall on Sundays; the Tax Collector says a discount period that ends on a weekend or legal holiday extends to the next business day only for payments made online or in person on that day, and a mailed payment must carry a postmark from the discount month. Owners already on the quarterly installment plan for 2026 taxes pay their remaining installments by December 31, 2026 (3% discount) and March 31, 2027 (no discount). Applications taken from November 1, 2026 through April 30, 2027 are for the 2027 plan, which is open when estimated taxes are more than $100 and renews on its own as long as the first installment is paid each year; under state law a first installment missed in June is still accepted through July 31, without its discount." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when interest and other costs are added; under state law the minimum charge is 3%, and interest runs at up to 18% a year (1.5% a month). Delinquent taxes must be paid by cash, cashier's check, money order, credit card or wire transfer, not by personal check, and must be received in the office by the last working day of the month; a postmark does not count. Florida law requires a tax certificate, a lien on the property, to be sold on unpaid taxes on or before June 1, and partial payments are not accepted on delinquent taxes.", "source": "https://www.pinellastaxcollector.gov/property-tax/faq/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Pinellas County Value Adjustment Board (petitions filed with the Clerk of the Circuit Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes. For 2026 the deadline was 5:00 p.m. on Friday, September 11, 2026, for both value appeals and appeals of a denied exemption or classification; the petition must be received by the Clerk by then, and online filing closes at the deadline.", "url": "https://vabpetitions.mypinellasclerk.gov/2026/", "source": "https://vabpetitions.mypinellasclerk.gov/2026/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Additional homestead exemption for persons 65 and older (unincorporated area only)", "summary": "A $50,000 additional homestead exemption for an owner aged 65 or older with household income at or below the limit the state adjusts each year ($38,686 for 2026). It applies only to the county's municipal services taxing unit levy on homes in unincorporated Pinellas, not to the county's general levy, school taxes or city taxes. The county ordinance calls for a sworn income statement by March 1 each year, while state law now requires one only with the first application, so confirm with the Property Appraiser before skipping a year.", "applyBy": "March 1", "url": "https://library.municode.com/fl/pinellas_county/codes/code_of_ordinances?nodeId=PTIIPICOCO_CH118TA_ARTVIADHOEXPE65OL", "source": "https://library.municode.com/fl/pinellas_county/codes/code_of_ordinances?nodeId=PTIIPICOCO_CH118TA_ARTVIADHOEXPE65OL", "confidence": "P", "changes": "annual" }, { "name": "Assessment reduction for living quarters of parents or grandparents", "summary": "When a homestead owner builds or remodels living quarters for a parent or grandparent (of the owner or spouse) aged 62 or older who lives there as a primary residence, the added value can be excluded from the assessment, up to the smaller of the value added or 20% of the home's total assessed value. It covers work finished after the county adopted it in July 2024, and the county waives the yearly reapplication once the reduction is granted.", "applyBy": "Before March 1", "url": "https://library.municode.com/fl/pinellas_county/codes/code_of_ordinances?nodeId=PTIIPICOCO_CH118TA_ARTVIIIADHOEXQULIQUPAGR", "source": "https://library.municode.com/fl/pinellas_county/codes/code_of_ordinances?nodeId=PTIIPICOCO_CH118TA_ARTVIIIADHOEXQULIQUPAGR", "confidence": "P", "changes": "occasional" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The bill carries the taxes of the county, the School Board, any city and other taxing bodies, plus any non-ad valorem assessments on the property. Because the county's senior exemption covers only the unincorporated area's municipal services levy, a senior living inside a city gets a senior exemption from city taxes only if that city has adopted its own. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50, and filing online adds a 3.5% card fee. To keep a value appeal alive you must pay at least 75% of the ad valorem taxes and all non-ad valorem assessments before April 1. If your mortgage company pays through escrow, the bill you receive should be marked as an informational notice; if it is not, check that the lender has requested it. eChecks are free; card payments cost 2.95% (at least $2.50), charged by the payment processor, Grant Street Group." }, "12105": { "fips": "12105", "county": "Polk County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Polk County Tax Collector", "url": "https://polktaxfl.gov/services/property-taxes/", "source": "https://polktaxfl.gov/services/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Polk County Property Appraiser", "url": "https://www.polkflpa.gov/", "isState": false, "source": "https://polktaxfl.gov/services/senior-citizens/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://polktaxfl.gov/services/search-and-pay-property-taxes/", "source": "https://polktaxfl.gov/services/search-and-pay-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "The Tax Collector mails bills on October 31, and collection begins in November 2026. Paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full amount is due by March 31, and a payment not paid or postmarked by then is delinquent. The discount goes by the postmark date, the online payment date or the walk-in payment date. January 31 and February 28, 2027 fall on Sundays; the county extends the discount to the next working day only for walk-in payments, as state law provides. Owners on the quarterly installment plan (taxes over $100 the previous year; apply by April 30, and you are re-enrolled automatically) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. A first installment is accepted without the discount through July 31; missing it drops you from the plan for that year." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when 3% interest and an advertising charge are added. Delinquent taxes are advertised in a local newspaper for three weeks, and if they remain unpaid a tax certificate (a lien on the property) is sold on or before June 1 for the unpaid taxes, interest and costs. After two years the certificate holder can apply for a tax deed, which can lead to the loss of the property.", "source": "https://polktaxfl.gov/services/delinquency-and-tax-sale-information/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Polk County Value Adjustment Board (the Clerk of Courts serves as its clerk)", "deadline": "The Value Adjustment Board must receive the petition within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice in mid-August; a postmark is not enough. For 2026 the valuation petition deadline was Friday, September 11, 2026 at 5 p.m. A petition over a denied exemption or agricultural classification is due within 30 days after the denial notice is mailed.", "url": "https://www.polkclerkfl.gov/196/Value-Adjustment-Board", "source": "https://www.polkclerkfl.gov/196/Value-Adjustment-Board", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Limited income senior exemption", "summary": "For a homesteaded owner aged 65 or older on January 1 whose household adjusted gross income is under the limit the Florida Department of Revenue sets each year, Polk County exempts up to the full $50,000 of assessed value from county taxes; it does not cover school taxes, and a city grants it against city taxes only if that city has adopted it too.", "applyBy": "March 1", "url": "https://www.polkflpa.gov/Exemptions.aspx", "source": "https://www.polkflpa.gov/Exemptions.aspx", "confidence": "P", "changes": "annual" }, { "name": "Long-term resident senior exemption", "summary": "For an owner who qualifies for the limited income senior exemption and has lived in the home for at least 25 years, where the home's just value did not exceed $250,000 in the first year the owner qualified, Polk County exempts the home's assessed value from the Polk County general tax rate only (not school or other taxes).", "applyBy": "March 1", "url": "https://www.polkflpa.gov/Exemptions.aspx", "source": "https://www.polkflpa.gov/Exemptions.aspx", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends one bill that covers every ad valorem tax levied in Polk County (county, city, school board and special districts) plus non-ad valorem assessments such as fire and garbage fees. The value-appeal deadline falls in September, before the bill arrives, so a disagreement has to be raised from the TRIM notice mailed in August. You may meet informally with the Property Appraiser, but that does not extend the petition deadline. A petition costs $50, and if it is still pending you must pay at least 75% of the property taxes, plus all non-ad valorem assessments, before April 1 or the board denies it. Online payment by eCheck carries no convenience fee. The Tax Collector also accepts partial payments under a signed agreement, but you give up the early-payment discounts." }, "12113": { "fips": "12113", "county": "Santa Rosa County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Santa Rosa County Tax Collector", "url": "https://srctc.com/real-estate/ad-valorem-information/", "source": "https://srctc.com/real-estate/ad-valorem-information/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Santa Rosa County Property Appraiser", "url": "https://srcpa.gov/", "isState": false, "source": "https://srcpa.gov/exemptions/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://srctc.com/forms-payment/online-payment/", "source": "https://srctc.com/forms-payment/online-payment/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax notices are normally mailed on or before November 1, 2026, and collection begins November 1. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. January 31 and February 28, 2027 fall on Sundays; the Tax Collector says, as state law provides, that a discount period ending on a Saturday, Sunday or legal holiday extends to the next business day. Owners on the quarterly installment plan (open when the prior year's tax was more than $100; apply by April 30, and enrollment renews each year on its own) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. State law requires the Tax Collector to accept a late first installment through July 31, without its discount, and sets no penalty; the Tax Collector's installment page instead says July 30 and adds a 5% penalty to July payments. Missing the first installment cancels the plan for that year and the full bill is due by March 31." } ], "delinquencyNote": "Unpaid real estate taxes become delinquent on April 1, 2027, when a 3% charge is added, and advertising fees are added on May 1. After April 1 the Tax Collector accepts only cashier's check, money order, cash or credit card, and the amount due depends on the date the payment reaches the office. A tax certificate sale, which places a lien on the property, begins on or before June 1; interest on a certificate can run up to 18% a year.", "source": "https://srctc.com/real-estate/ad-valorem-information/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Santa Rosa County Value Adjustment Board (petitions filed with the Clerk of Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes, which goes out in August. For 2026 the petition deadline was September 14, 2026, in the Clerk's office by 4:00 pm Central time. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://santarosaclerk.com/other-services/value-adjustment-board-public-notice/", "source": "https://santarosaclerk.com/other-services/value-adjustment-board-public-notice/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "An additional $50,000 homestead exemption from county taxes for an owner aged 65 or older on January 1 whose household adjusted gross income is no more than $38,686 (the 2026 limit, adjusted every year). It applies only to taxes levied by the County Commission, including its dependent districts and municipal service taxing units, not to school or city taxes, and the income statement must be filed every year.", "applyBy": "March 1", "url": "https://srcpa.gov/exemptions/", "source": "https://srcpa.gov/exemptions/", "confidence": "P", "changes": "annual" }, { "name": "Senior longevity exemption (25-year residents)", "summary": "For an owner aged 65 or older who meets the same income limit and has lived in the home at least 25 years, on a home with a just value under $250,000, the county exempts the home's full assessed value from county taxes (not school or city taxes).", "applyBy": "March 1", "url": "https://srcpa.gov/exemptions/", "source": "https://library.municode.com/fl/santa_rosa_county/codes/code_of_ordinances?nodeId=COCO_CH20TA_ARTIIIHOTAEXSECI", "confidence": "P", "changes": "annual" }, { "name": "Granny flat assessment reduction", "summary": "When a homestead owner builds or remodels living quarters for a parent or grandparent (of the owner or spouse) aged 62 or older who lives there as a primary residence, the county excludes the added value from the assessment, up to the smaller of the value added or 20% of the home's total assessed value; the application must be filed every year.", "applyBy": "the end of February (the county ordinance and state law require the application before March 1)", "url": "https://srcpa.gov/resources/Exemptions%20Brochure%202023.pdf", "source": "https://library.municode.com/fl/santa_rosa_county/codes/code_of_ordinances?nodeId=COCO_CH20TA_ARTIVADTAEXEL", "confidence": "P", "changes": "occasional" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The bill combines the taxes set by the County Commission, the School Board and the other taxing bodies, plus non-ad valorem assessments for things like fire service and street lighting. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $50. If your mortgage company pays through escrow, it requests the bill and you are mailed a copy. Online payments run through a separate payment site that the Tax Collector links to; e-checks are free and card payments carry a convenience fee." }, "12115": { "fips": "12115", "county": "Sarasota County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Sarasota County Tax Collector", "url": "https://www.sarasotataxcollector.gov/services/tax-services/property-tax", "source": "https://www.sarasotataxcollector.gov/services/tax-services/property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sarasota County Property Appraiser", "url": "https://www.sarasotapropertyappraiser.gov/", "isState": false, "source": "https://www.sarasotapropertyappraiser.gov/appraisal-info/important-dates/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sarasotataxcollector.gov/shared/payment-options", "source": "https://www.sarasotataxcollector.gov/shared/payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are sent by November 1, 2026; if yours has not arrived by November 15, contact the Tax Collector. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full amount is due by March 31. January 31 and February 28, 2027 fall on Sundays. The Tax Collector's pages do not state a weekend rule, but under state law (section 197.162) a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan (open when the prior year's taxes were more than $100; apply between November 1 and April 30, and you are re-enrolled automatically each year) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. A first installment paid after June 30 is accepted through July 31 without the discount; if it is not made, you are dropped from the plan and the full bill is due by March 31. Partial payments on current taxes are also accepted from November 1 to March 31 with a signed notice, but all discounts are lost." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% charge is added (state law, section 197.172, sets this as the minimum interest). After that, the amount due depends on the date your payment reaches the Tax Collector, not the postmark. Accounts still unpaid on May 1 are advertised as the law requires, and a tax certificate, a first lien against the property, is sold on or before June 1; bidders compete by offering lower interest rates, starting at 18%.", "source": "https://www.sarasotataxcollector.gov/services/tax-services/property-tax/delinquent-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Sarasota County Value Adjustment Board (petitions filed with the Sarasota County Clerk of the Circuit Court and County Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes in August; the cut-off date is printed on the notice. For 2026 the deadline for value petitions was September 11, 2026. A petition over a denied exemption is due within 30 days after the denial letter is mailed.", "url": "https://www.sarasotaclerk.com/Home-and-Property/Value-Adjustment-Board", "source": "https://vabpetitions.sarasotaclerk.com/2026/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Exemption with Limited Income", "summary": "For a homesteaded owner aged 65 or older on January 1 whose total household adjusted gross income does not exceed $38,686 (the 2026 limit, adjusted every year), Sarasota County exempts $5,000 of value from county taxes; the City of Sarasota, the Town of Longboat Key and the City of Venice each exempt $50,000 and the City of North Port $25,000 from their own taxes. It does not reduce school, hospital, West Coast Inland Navigation District or Southwest Florida Water Management District taxes. The sworn income statement is due by March 1, and copies of the household's federal tax returns by June 1.", "applyBy": "March 1", "url": "https://www.sarasotapropertyappraiser.gov/exemptions/other-exemptions/seniors/", "source": "https://www.sarasotapropertyappraiser.gov/exemptions/other-exemptions/seniors/", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; the Property Appraiser invites you to meet with its staff first, and a Value Adjustment Board petition costs $50. If you escrow, your mortgage company requests the bill and is expected to pay it in the 4% discount period. Online payments run through a separate payment site the Tax Collector links to; e-checks are free, and card payments carry a processor's fee." }, "12117": { "fips": "12117", "county": "Seminole County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Seminole County Tax Collector", "url": "https://seminolecounty.tax/services/property-taxes/property-and-tangible-taxes/", "source": "https://seminolecounty.tax/services/property-taxes/property-and-tangible-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Seminole County Property Appraiser", "url": "https://www.scpafl.org/", "isState": false, "source": "https://www.scpafl.org/information/triminformation", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://seminolecounty.tax/services/property-taxes/property-and-tangible-taxes/", "source": "https://seminolecounty.tax/services/property-taxes/property-and-tangible-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed on or before November 1, 2026. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February; the full gross amount is due by March 31. For mailed payments the postmark decides which discount applies. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners on the quarterly installment plan instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none; the application is due by April 30, and the plan renews on its own as long as the first installment is paid each June. The Tax Collector's page says a missed first installment removes you from the plan, but state law (section 197.222) requires the Tax Collector to accept a late first installment, without the discount, through July 31." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when state law (section 197.172) adds a minimum 3% interest charge. Advertising and collection fees are added once the delinquent list is published in May. Taxes still unpaid by June 1 go to a tax certificate auction, where bidding starts at 18% interest and goes down; a certificate is a lien on the property. Delinquent taxes must be paid in certified funds only, and a payment counts on the day the office receives it, not the postmark date.", "source": "https://seminolecounty.tax/services/property-taxes/delinquent-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Seminole County Value Adjustment Board (administered by the Seminole County Clerk of the Circuit Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed property taxes. For 2026 the notices were dated August 17, 2026 and the petition deadline was September 11, 2026. The Property Appraiser will first review the value with you if you call. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://www.seminoleclerk.org/value-adjustment-board/", "source": "https://files.scpafl.org/files/Public/staticfiles/DownloadsFile/2026%20TRIM%20RE%20Insert.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Low Income Senior Exemption", "summary": "For a homesteaded owner aged 65 or older on January 1 whose 2025 total household adjusted gross income did not exceed $38,686 (the 2026 limit, adjusted every year), an additional exemption of $50,000 against Seminole County taxes, $50,000 against City of Altamonte Springs taxes and $5,000 against City of Casselberry taxes; it does not apply to school district taxes or to other cities' taxes. Income documents must be filed with the application, and once granted the exemption renews automatically.", "applyBy": "March 1", "url": "https://www.scpafl.org/information/exemptions/senior", "source": "https://www.scpafl.org/information/exemptions", "confidence": "P", "changes": "annual" }, { "name": "Parent and Grandparent Assessment Reduction", "summary": "For a homesteaded owner who builds or rebuilds living quarters, completed after January 3, 2003 with permits and a certificate of occupancy, as the permanent home of a parent or grandparent aged 62 or older, the added value is deducted from the home's assessed value, up to 20% of the assessed value as improved; a county ordinance authorizes it, and it must be applied for every year.", "applyBy": "Before March 1", "url": "https://scpafl.org/information/exemptions/other-exemptions", "source": "https://library.municode.com/fl/seminole_county/codes/code_of_ordinances?nodeId=CH245TA_PT11REASVAHOPRCOREHOPRHOELPAGROWOWSP", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; most Value Adjustment Board petitions cost $50. City taxes, school taxes and non-ad valorem assessments such as solid waste, lighting and water charges appear on the same Tax Collector bill; from 2026 the non-ad valorem assessments also appear on page 2 of the TRIM notice. Online payments run through a separate payment site the Tax Collector links to. Mailed payments go to P.O. Box 630, Sanford, FL 32772." }, "12119": { "fips": "12119", "county": "Sumter County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Sumter County Tax Collector", "url": "https://www.sumtertaxcollector.com/real.html", "source": "https://www.sumtertaxcollector.com/real.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sumter County Property Appraiser", "url": "https://www.sumterpa.com/", "isState": false, "source": "https://www.sumterpa.com/tax-and-exemptions/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sumtertaxcollector.com/real.html", "source": "https://www.sumtertaxcollector.com/real.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax bills are mailed by November 1, 2026. Paying early earns a discount: 4% in November, 3% in December, 2% in January and 1% in February; the full amount is due in March, by March 31, 2027. January 31 and February 28, 2027 fall on Sundays; under state law (section 197.162), a discount period that ends on a weekend or legal holiday extends to the next working day if the payment is delivered to a Tax Collector office. Owners already on the quarterly installment plan pay their 2026 taxes in four parts: June 30 and September 30, 2026 (discounts of 6% and 4.5%), then December 31, 2026 (3%) and March 31, 2027 (no discount). To join the plan for 2027 taxes, estimated taxes must be over $100 and the application must reach the Tax Collector before May 1, 2027; you do not need to reapply the following year, and state law (section 197.222) lets a late first installment be paid, without the discount, through July 31." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% penalty is added; if April 1 falls on a weekend or holiday, checks are accepted on the next business day. Delinquent taxes are then advertised and collection costs are added, and on or before June 1 the Tax Collector holds a tax certificate sale, where interest bids start at 18% and go down. Delinquent taxes can be paid only in cash or certified funds.", "source": "https://www.sumtertaxcollector.com/real.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Sumter County Value Adjustment Board (administered by the Clerk of the Circuit Court)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice, which is typically mailed in August. A petition over a denied exemption is due within 30 days after the Property Appraiser mails the denial notice. A value petition costs $50 per parcel.", "url": "https://www.sumterclerk.com/clerk-services/value-adjustment-board/", "source": "https://www.sumterclerk.com/clerk-services/value-adjustment-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Additional homestead exemption for low-income seniors", "summary": "For a homesteaded owner aged 65 or older whose household income does not exceed the limit the Florida Department of Revenue adjusts each year ($38,686 for 2026 exemptions), a county ordinance grants an extra exemption that applies only to taxes levied by the Board of County Commissioners, not to school or city taxes. The county code set it at $15,000 as of January 2025, and the commission has since considered raising it to the state maximum of $50,000; ask the Property Appraiser which amount applies for 2026.", "applyBy": "March 1 (income documents by June 1)", "url": "https://www.sumterpa.com/general-info/important-dates/", "source": "https://www.sumtercountyfl.gov/AgendaCenter/ViewFile/Item/25614?fileID=62873", "confidence": "S", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector sends the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August. In The Villages, community development district maintenance and bond assessments appear on the same bill as non-ad valorem assessments, but they are not county taxes. Online e-check payments carry no fee." }, "12127": { "fips": "12127", "county": "Volusia County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Volusia County Tax Collector", "url": "https://www.vctaxcollector.org/taxes/", "source": "https://www.vctaxcollector.org/taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Volusia County Property Appraiser", "url": "https://vcpa.vcgov.org/", "isState": false, "source": "https://vcpa.vcgov.org/exemption/homestead", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.vctaxcollector.org/taxes/pay-taxes.html", "source": "https://www.vctaxcollector.org/taxes/pay-taxes.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Bills are mailed on or before November 1, 2026; if yours has not arrived by the second week of November, contact the Tax Collector. Paying early earns a discount: 4% if paid in November, 3% in December, 2% in January and 1% in February, based on the postmark for mailed payments; the full amount is due by March 31. January 31 and February 28, 2027 fall on Sundays: the Tax Collector says that when a discount period ends on a weekend or legal holiday, the discount extends to the next working day for payments brought in person to its office (state law, section 197.162, says the same). For the March 31 deadline, the Tax Collector says a deadline on a weekend or holiday extends to the next business day for payments made in person by 5 p.m. or online by 11:59 p.m. Owners on the quarterly installment plan instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none; new applications are due by April 30, and enrolled owners do not reapply. The Tax Collector says a first installment not paid by June 30 carries a 5% penalty in July and that enrollment is cancelled if it is not received by July 31; state law (section 197.222) requires the Tax Collector to accept a late first installment through July 31 without the discount." } ], "delinquencyNote": "Unpaid taxes become delinquent on April 1, 2027, when a 3% minimum mandatory charge is added. Once taxes are delinquent, a payment counts on the day the Tax Collector receives it, not the postmark date. Accounts not paid by April 30 are advertised in the newspaper and online, and the advertising and auction listing fees are added to the bill. A tax certificate sale is held on or before June 1; a certificate is a first lien on the property, carries interest of up to 18%, and two years after April 1 of the year it was issued the holder can apply for a tax deed, which leads to an auction of the property. Once a certificate is sold, it must be paid off in cash, cashier's check, certified check, money order, or by credit or debit card.", "source": "https://www.vctaxcollector.org/taxes/due-dates-discounts-payment-options.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Volusia County Value Adjustment Board", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes. For 2026 the notices were mailed August 17 and the deadline was September 11, 2026; the petition must be received by the board by that date. A petition over a denied exemption or classification is due within 30 days after the denial notice is mailed.", "url": "https://www.volusia.org/government/county-council/advisory-boards/value-adjustment-board.stml", "source": "https://www.volusia.org/file/7903/ADA_Petition_Deadline_2026_-_publication_date_08042026.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption for persons 65 and older (limited income)", "summary": "For a homesteaded owner aged 65 or older on January 1 whose prior-year household adjusted gross income does not exceed $38,686 (adjusted every year), an additional exemption of up to $50,000 from all county taxing authorities. Most cities in the county also grant it against their own taxes, in amounts from $10,000 to $50,000 depending on the city. It applies only to the taxes of the governments that adopted it, so school taxes are not reduced. Income documents for every household member are due by June 1.", "applyBy": "March 1", "url": "https://vcpa.vcgov.org/exemption/senior", "source": "https://vcpa.vcgov.org/exemption/senior", "confidence": "P", "changes": "annual" }, { "name": "Senior 25-year residency exemption", "summary": "For an owner who meets the same age and income test, has lived in the home at least 25 years, and whose home had a just value under $250,000 in the year of application, the home's assessed value is exempt from all county taxing authorities; DeBary, Deltona, Holly Hill, New Smyrna Beach and Ponce Inlet also grant it against their own taxes. School taxes are not reduced.", "applyBy": "March 1", "url": "https://vcpa.vcgov.org/exemption/senior", "source": "https://vcpa.vcgov.org/exemption/senior", "confidence": "P", "changes": "annual" }, { "name": "Granny flat exemption (living quarters for parents or grandparents)", "summary": "The Volusia County Property Appraiser grants this reduction, which Florida law lets each county choose to offer: for a homestead owner who builds or rebuilds living quarters, after January 7, 2003, for a parent or grandparent aged 62 or older who lives there, the added value is taken off the home's assessed value, up to 20% of the total assessed value. It must be applied for every year.", "applyBy": "Before March 1", "url": "https://vcpa.vcgov.org/exemption/granny-flat", "source": "https://vcpa.vcgov.org/exemption/granny-flat", "confidence": "P", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. City taxes, school taxes and non-ad valorem assessments appear on the same Tax Collector bill. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August; a Value Adjustment Board petition costs $40 per parcel. If you escrow, your mortgage company requests the bill and you receive an information copy. Online payments run through a separate payment site the Tax Collector links to; e-checks and online banking payments carry a $1.50 fee, debit cards $2.65 and credit cards 2.6%." }, "12131": { "fips": "12131", "county": "Walton County", "state": "Florida", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Walton County Tax Collector", "url": "https://waltontaxcollector.com/services/property-taxes/real-estate-property-tax", "source": "https://waltontaxcollector.com/services/property-taxes/real-estate-property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Walton County Property Appraiser", "url": "https://waltonpa.com/", "isState": false, "source": "https://waltontaxcollector.com/services/property-taxes/understanding-your-tax-bill", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://waltontaxcollector.com/pay-online/property-tax", "source": "https://waltontaxcollector.com/pay-online/property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (gross amount, no discount)", "due": "2027-03-31", "note": "Tax notices are mailed around November 1, 2026. Paying early earns a discount: 4% by November 30, 3% by December 31, 2% by January 31 and 1% by the end of February; the full amount is due by March 31. January 31 and February 28, 2027 fall on Sundays; state law extends a discount period that ends on a weekend or legal holiday to the next working day for payments delivered to the Tax Collector's office. Owners on the quarterly installment plan (open when the prior year's tax was more than $100 and is not paid through a mortgage escrow; apply by April 30, and enrollment renews on its own after a completed year) instead pay by June 30, September 30, December 31 and March 31, with discounts of 6%, 4.5%, 3% and none. State law requires the Tax Collector to accept a late first installment through July 31; an owner who does not pay the first installment cannot use the plan that year and pays the regular bill instead." } ], "delinquencyNote": "Unpaid real estate taxes become delinquent on April 1, 2027. Under state law they then carry interest of 18% a year (1.5% a month) until a tax certificate is sold, with a minimum charge of 3% for taxes paid before the sale. The list of delinquent taxes is advertised once a week for three weeks, and a tax certificate sale, which places a lien on the property, is held on or before June 1.", "source": "https://waltontaxcollector.com/resources/help-center/important-tax-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Walton County Value Adjustment Board (petitions filed with the Clerk of the Circuit Court and Comptroller)", "deadline": "Within 25 days after the Property Appraiser mails the TRIM (Truth in Millage) notice of proposed taxes in August. For 2026 the value petition deadline was September 8, 2026, with the petition and the $50 fee received by the Clerk by 4:30 pm Central time. For 2026, petitions over denied exemptions or classifications were due July 31, 2026.", "url": "https://waltonclerkfl.gov/vab", "source": "https://waltonclerkfl.gov/vab", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Additional homestead exemption for persons 65 and older (limited income)", "summary": "An additional $50,000 homestead exemption from county taxes (not school or city taxes) for a homestead owner aged 65 or older whose household income is within the limit the state sets each year ($38,686 for 2026); the income statement must be filed every year.", "applyBy": "March 1", "url": "https://waltonpa.com/exemptions/real-property/", "source": "https://waltonclerkfl.gov/vertical/sites/%7BA6BED226-E1BB-4A16-9632-BB8E6515F4E0%7D/uploads/2007-03.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Two offices handle your tax: the Property Appraiser sets the value and grants exemptions, and the Tax Collector mails the bill and takes payment. The value-appeal window closes in September, before the bill arrives in November, so a disagreement with the value has to be raised from the TRIM notice mailed in August. Contacting the Property Appraiser first is not required and does not extend the petition deadline. If a mortgage company pays through escrow, it must request the bill from the Tax Collector each year, and state law requires it to pay in time to get the largest discount. Online payments run through a separate payment site the Tax Collector links to; e-checks are free and card payments carry a 2.95% fee ($2.95 minimum)." }, "13009": { "fips": "13009", "county": "Baldwin County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Baldwin County Tax Commissioner", "url": "https://www.baldwincountygatax.com/", "source": "https://baldwincountygatax.com/property.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Baldwin County Board of Tax Assessors", "url": "https://www.baldwincountyga.com/1226/Tax-Assessor", "isState": false, "source": "https://www.baldwincountyga.com/1226/Tax-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.baldwincountyga.com/1232/Pay-Online", "source": "https://www.baldwincountyga.com/1232/Pay-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Baldwin County Board of Tax Assessors, then the Board of Equalization, a hearing officer, or arbitration", "deadline": "In writing to the Board of Tax Assessors, postmarked within 45 days of the date the assessment notice was mailed, stating which method of appeal you choose. A Board of Equalization decision can be appealed to Superior Court.", "url": "https://www.baldwincountyga.com/1226/Tax-Assessor", "source": "https://baldwincountygatax.com/property.html", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior value freeze", "summary": "Homeowners 60 or older on January 1 can have the value of the home and up to 10 surrounding acres frozen for county taxes, and homeowners 65 or older for county and school taxes, with no income limit and on top of the $10,000 homestead exemption. It freezes the value, not the tax, and does not apply to city taxes, to additions, or to acreage over 10 acres.", "applyBy": "April 1", "url": "https://www.baldwincountygatax.com/homestead-exemption.html", "source": "https://images-governmentwindow.s3.us-east-1.amazonaws.com/resources/sites/baldwincountyga/docs/Homestead_Chart_for_Website_with_FX_2026.xls", "confidence": "P", "changes": "annual" }, { "name": "Senior school tax exemption at age 65", "summary": "Homeowners 65 or older whose household gross income from all sources is $40,000 or less are fully exempt from school taxes on the home and up to 10 contiguous acres.", "applyBy": "April 1", "url": "https://www.baldwincountygatax.com/homestead-exemption.html", "source": "https://images-governmentwindow.s3.us-east-1.amazonaws.com/resources/sites/baldwincountyga/docs/Homestead_Chart_for_Website_with_FX_2026.xls", "confidence": "P", "changes": "annual" } ], "notes": "The 2026 due date has not been published. Baldwin County's own pages disagree on the usual date (one says November 15, another December 15), and 2025 bills were due December 15, 2025. The Tax Commissioner mails bills at least 60 days before the due date, and the date printed on your bill is the one that counts. If the due date falls on a weekend or holiday, you have until the next business day to pay in the office, and mailed payments must be postmarked by the due date. Taxes may be paid in two payments before the due date. After the due date, interest is charged monthly at the prime rate plus 3% a year, a 5% penalty is added 120 days after the due date and every 120 days after that up to 20% (except on homestead bills under $500), and the unpaid tax becomes a lien. The City of Milledgeville bills and collects its own property tax separately, at City Hall. Homestead applications go to the Tax Assessor's Office, not the Tax Commissioner. Card payments carry a processor fee of 2.57% (3% for American Express)." }, "13039": { "fips": "13039", "county": "Camden County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Camden County Tax Commissioner, Property Tax Division", "url": "https://www.camdencountyga.gov/83/Property-Tax-Division", "source": "https://www.camdencountyga.gov/79/Tax-Commissioner", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Camden County Board of Tax Assessors", "url": "https://camdencountyga.gov/78/Tax-Assessor", "isState": false, "source": "https://www.camdencountyga.gov/815/Board-of-Assessors", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.camdencountyga.gov/447/Pay-Property-Taxes-Online", "source": "https://www.camdencountyga.gov/447/Pay-Property-Taxes-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [], "delinquencyNote": null, "source": "https://www.camdencountyga.gov/83/Property-Tax-Division", "confidence": "U", "changes": "annual" }, "appeal": { "body": "Camden County Board of Tax Assessors", "deadline": "In writing to the Board of Tax Assessors, postmarked within 45 days of the date the assessment notice was mailed.", "url": "https://camdencountyga.gov/78/Tax-Assessor", "source": "https://www.camdencountyga.gov/83/Property-Tax-Division", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Homestead valuation freeze", "summary": "Approved by Camden County voters in 2006, it bases the taxable value of a primary residence and up to five acres on the value for the year before the exemption is first granted to the current owner. Improvements made to the property are added to that base value the next year.", "applyBy": "April 1", "url": "https://www.camdencountyga.gov/1034/Homestead-Exemptions", "source": "https://camdencountyga.gov/78/Tax-Assessor", "confidence": "P", "changes": "occasional" }, { "name": "Local senior homestead exemption (age 62 and older)", "summary": "Homeowners 62 or older may get county and school tax exemptions of up to $25,000, with no income limit.", "applyBy": "April 1", "url": "https://www.camdencountyga.gov/1034/Homestead-Exemptions", "source": "https://www.camdencountyga.gov/1034/Homestead-Exemptions", "confidence": "S", "changes": "annual" } ], "notes": "Camden County does not use a fixed due date: bills are mailed near the middle of September and are due 60 days after the mail-out date, so check the date printed on your bill. If no bill has arrived by October 15, call the Tax Commissioner at 912-576-3248. Taxes are delinquent the day after the due date; interest runs at the prime rate plus 3% a year, charged monthly, and a 5% penalty is added at 120, 240, 360 and 480 days late (the penalty does not apply to homestead taxes of $500 or less). The City of St. Marys sets its own tax rate and has its own $25,000 senior exemption for residents 62 and older, applied for with the city before June 1. Paying online by card carries a convenience fee charged by the county's payment vendor." }, "13045": { "fips": "13045", "county": "Carroll County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Carroll County Tax Commissioner", "url": "https://carrollcountygatax.com/", "source": "https://carrollcountygatax.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Carroll County Board of Tax Assessors", "url": "https://www.carrollcountyga.gov/273/Tax-Assessor", "isState": false, "source": "https://www.carrollcountyga.gov/273/Tax-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://carrollcountygatax.com/", "source": "https://carrollcountygatax.com/faq/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-01", "note": "Carroll County moved its due date from December 21 to December 1 by a Board of Commissioners resolution in December 2009; the due date printed on your bill controls if bills go out late. December 1, 2026 is a Tuesday. A U.S. Postal Service postmark is accepted as the payment date; a postage-meter mark is not." } ], "delinquencyNote": "After the due date, interest is added every month until the bill is paid, at the bank prime loan rate plus 3%. A 5% penalty is added to taxes unpaid 120 days after the due date, and again every 120 days until it reaches 20%; homesteaded property with a tax bill under $500 is not charged the penalty. Under state law, interest cannot start until 60 days after the bill's postmark, which matters only if bills go out late.", "source": "https://carrollcountygatax.com/faq/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Carroll County Board of Tax Assessors, then the Board of Equalization, arbitration, or a hearing officer", "deadline": "In writing to the Board of Tax Assessors, postmarked within 45 days of the date the annual assessment notice was mailed; the notice prints the last day to appeal.", "url": "https://www.carrollcountyga.gov/273/Tax-Assessor", "source": "https://dor.georgia.gov/county-property-tax-facts-carroll", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local senior exemption (age 65 and older)", "summary": "Homeowners 65 or older on January 1 get an $8,000 exemption on the county portion of the bill, with no income limit, and the amount rises as the county revalues the home; the county also lists a full exemption from county school tax on the primary residence for the same homeowners.", "applyBy": "April 1, or later up to the last day to appeal that year's assessment notice", "url": "https://www.carrollcountyga.gov/399/Homestead-Exemptions", "source": "https://www.carrollcountyga.gov/399/Homestead-Exemptions", "confidence": "S", "changes": "annual" } ], "notes": "Tax bills are mailed to the homeowner, never to the mortgage company, so forward yours if your lender pays from escrow. Paying online or at the office by card adds a 2.5% fee charged by the payment processor, Assurance. The Carroll County Tax Commissioner also bills the City of Villa Rica's property tax. Owners in Carrollton and the county's other cities should check with their city whether it sends a separate bill. Homestead and senior exemptions are applied for at the Board of Tax Assessors, not the Tax Commissioner." }, "13057": { "fips": "13057", "county": "Cherokee County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Cherokee County Tax Commissioner", "url": "https://www.cherokeecountytax.com/", "source": "https://www.cherokeecountytax.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cherokee County Board of Tax Assessors", "url": "https://www.cherokeecountyga.gov/tax-assessors-office/", "isState": false, "source": "https://www.cherokeecountyga.gov/_focus/tax-payers.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.cherokeecountytax.com/property.html", "source": "https://www.cherokeecountytax.com/property.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-15", "note": "November 15, 2026 is a Sunday. The county has not said whether it accepts payment on the next business day; the last weekday before the due date is Friday, November 13. Bills are mailed in September; if yours has not arrived by October 1, call the Tax Commissioner at (678) 493-6400." } ], "delinquencyNote": "Taxes not paid by November 15 are delinquent and accrue interest each month at the rate set by state law. At 90 days delinquent a tax lien (fi.fa.) fee of $22.50 is added on bills under $100, or $32.50 on bills over $100, and a 5% penalty is added every 120 days on the remaining balance until it reaches 20%.", "source": "https://www.cherokeecountytax.com/property.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cherokee County Board of Tax Assessors, then the Board of Equalization, arbitration, or a hearing officer", "deadline": "In writing to the Board of Tax Assessors, postmarked within 45 days of the date the annual assessment notice was mailed; the notice prints the last day to appeal.", "url": "https://www.cherokeecountyga.gov/tax-assessors-office/", "source": "https://dor.georgia.gov/county-property-tax-facts-cherokee", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Homestead exemption with county value freeze", "summary": "Owner-occupants get $5,000 off assessed value for county taxes (and $2,000 for state and school taxes), and the freeze removes county operating taxes on inflationary increases in value after the base year.", "applyBy": "The last day to file an assessment appeal for that tax year", "url": "https://www.cherokeecountyga.gov/Tax-Assessors-Office/homestead-exemptions/", "source": "https://www.cherokeecountyga.gov/Tax-Assessors-Office/homestead-exemptions/", "confidence": "P", "changes": "annual" }, { "name": "Senior school tax exemption (age 62 and older)", "summary": "Homeowners 62 or older on January 1 who have had a homestead exemption in Cherokee County for at least 5 years are exempt from school taxes; since 2025 there is no cap on the home's value.", "applyBy": "The last day to file an assessment appeal for that tax year", "url": "https://www.cherokeecountyga.gov/tax-assessors-office/Senior-Disabled-Homestead-Exemption-for-School-Tax-Changes/", "source": "https://www.cherokeecountyga.gov/tax-assessors-office/Senior-Disabled-Homestead-Exemption-for-School-Tax-Changes/", "confidence": "P", "changes": "annual" }, { "name": "Disability school tax exemption", "summary": "Homeowners certified by a medical doctor as 100% disabled on January 1, with a homestead exemption in the county for at least 5 years, are exempt from school taxes.", "applyBy": "The last day to file an assessment appeal for that tax year", "url": "https://www.cherokeecountyga.gov/Tax-Assessors-Office/homestead-exemptions/", "source": "https://www.cherokeecountyga.gov/Tax-Assessors-Office/homestead-exemptions/", "confidence": "P", "changes": "annual" } ], "notes": "The Tax Commissioner bills city taxes for Ball Ground, Canton and Nelson on the county bill. It does not collect city taxes for Holly Springs, Mountain Park, Waleska or Woodstock; owners there should contact their city about its tax bill. Exemptions must be applied for in person at the Tax Assessors' Office in Canton, with a Georgia driver's license showing the property address. The county mails the bill only to the homeowner of record on January 1; if your mortgage lender is new, send it a copy." }, "13073": { "fips": "13073", "county": "Columbia County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Columbia County Tax Commissioner, Property Tax Division", "url": "https://www.columbiacountyga.gov/158/Property-Tax-Division", "source": "https://www.columbiacountyga.gov/158/Property-Tax-Division", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Columbia County Board of Tax Assessors", "url": "https://www.columbiacountyga.gov/355/Tax-Assessor", "isState": false, "source": "https://www.columbiacountytax.com/general-information.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.columbiacountyga.gov/191/Pay-Tax-Online", "source": "https://www.columbiacountyga.gov/191/Pay-Tax-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-15", "note": "The county's pages say bills are normally mailed by September 15 and are due November 15 each year. November 15, 2026 is a Sunday. The county has not said whether it accepts payment on the next business day; the last weekday before the due date is Friday, November 13. State law gives every taxpayer at least 60 days from the postmark on the bill to pay in full before interest starts, so a bill mailed late has a later deadline; check the due date printed on your bill." } ], "delinquencyNote": "Real estate taxes not paid by the due date are charged interest each month at the rate set by state law (the prime rate plus 3%). A 5% penalty is added 120 days after the due date and again every 120 days after that, up to 20% in total. Partial payments are accepted, but interest keeps running on the unpaid balance. Taxes unpaid more than 90 days after the due date can be recorded as a lien with the Clerk of Superior Court. If taxes stay unpaid, the Tax Commissioner can levy on the property, and it can be sold at a Sheriff's tax sale, held on the first Tuesday of the month.", "source": "https://www.columbiacountytax.com/general-information.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Columbia County Board of Tax Assessors, then the Board of Equalization, a hearing officer, or arbitration", "deadline": "Within 45 days of the date on the assessment notice. Notices generally go out in the spring. Your written appeal to the Board of Tax Assessors must say whether you want it heard by the Board of Equalization, a hearing officer or an arbitrator; a hearing officer is available only for non-homestead property valued at $500,000 or more, and arbitration only for disputes over value. A decision at that level can be appealed to Superior Court within 30 days.", "url": "https://www.columbiacountyga.gov/356/Appeal-Process", "source": "https://www.columbiacountyga.gov/356/Appeal-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior exemption, age 62 with limited income", "summary": "Homeowners 62 or older on January 1 whose combined net income with a spouse is $15,000 or less get $40,000 off assessed value for county and school taxes.", "applyBy": "April 1", "url": "https://www.columbiacountyga.gov/197/Tax-Exemptions", "source": "https://www.columbiacountyga.gov/197/Tax-Exemptions", "confidence": "P", "changes": "annual" }, { "name": "Senior school tax exemption, age 70", "summary": "Homeowners 70 or older on January 1 are exempt from all Columbia County school taxes on the home and up to three surrounding acres, including school bond taxes, with no income limit; it renews automatically as long as the deed does not change.", "applyBy": "April 1", "url": "https://www.columbiacountyga.gov/197/Tax-Exemptions", "source": "https://www.columbiacountyga.gov/197/Tax-Exemptions", "confidence": "P", "changes": "annual" }, { "name": "Total and permanent disability exemption", "summary": "Homeowners certified as totally and permanently disabled by two physicians, whose combined net income with a spouse is $15,000 or less, get $40,000 off assessed value.", "applyBy": "April 1", "url": "https://www.columbiacountyga.gov/197/Tax-Exemptions", "source": "https://www.columbiacountyga.gov/197/Tax-Exemptions", "confidence": "P", "changes": "annual" } ], "notes": "The Board of Tax Assessors sets values and approves exemptions, but homestead exemption applications are filed in person at the Tax Commissioner's property tax office in Evans by April 1, with a Georgia driver's license showing the property address and a Columbia County vehicle registration. Any change to the deed, including a refinance, requires a new application. The county's 2026 tax worksheet carries a city tax line for Grovetown and Harlem, so those city taxes come on the same bill from the Tax Commissioner. Tax bills are mailed to the homeowner, never to the mortgage company, so forward yours if your lender pays from escrow, and check with it before paying to avoid paying twice. Online payments carry a third-party processing fee for cards and a $1.50 fee for eChecks." }, "13097": { "fips": "13097", "county": "Douglas County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Douglas County Tax Commissioner", "url": "https://www.douglastax.org/", "source": "https://douglastax.org/property-tax-info", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Douglas County Board of Assessors (Appraisal Department)", "url": "https://www.douglascountyga.gov/221/Appraisal", "isState": false, "source": "https://www.douglascountyga.gov/221/Appraisal", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.douglastax.org/", "source": "https://www.douglastax.org/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [], "delinquencyNote": "Douglas County does not use a fixed calendar date: real estate taxes are due 60 days after the bill is mailed, and the due date is printed on the bill. Bills go out in early autumn, and current-year taxes can be paid online once they are mailed. After the due date, interest is added every month until the bill is paid, at the bank prime loan rate plus 3%. A 5% penalty is added to taxes unpaid 120 days after the due date, and again every 120 days until it reaches 20%; homesteaded property with a tax bill under $500 is not charged the penalty. If taxes stay unpaid, the Tax Commissioner can levy on the property.", "source": "https://www.douglastax.org/homestead-exemption-faqs", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Douglas County Board of Assessors, then the Board of Equalization, arbitration, or a hearing officer", "deadline": "Within 45 days of the date on the assessment notice, filed with the Appraisal Department by mail, in person or online. For 2026, notices were mailed June 16 and the last day to appeal was July 31, 2026; the county says it cannot extend the deadline. Appeals are not accepted by fax or email. The hearing officer route is only for non-homestead property valued over $500,000.", "url": "https://www.douglascountyga.gov/221/Appraisal", "source": "https://www.douglascountyga.gov/221/Appraisal", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior school tax exemption (age 62 and older)", "summary": "Douglas County offers an additional homestead exemption for homeowners 62 or older on January 1, and the Douglas County School System says homeowners 62 and older are exempt from school taxes; ask the Tax Commissioner's Office exactly what it covers for your home.", "applyBy": "April 1", "url": "https://www.douglastax.org/homestead-exemption-info", "source": "https://www.douglas.k12.ga.us/article/1949703", "confidence": "S", "changes": "annual" } ], "notes": "Douglas County's due date moves each year because it is set 60 days after the bills are mailed, so check the date printed on your bill. Tax bills are mailed to the homeowner, never to the mortgage company, so forward yours if your lender pays from escrow. Card payments carry a 3% service fee, and partial payments are accepted. If you have an assessment appeal pending, your first bill is for 85% of the tax and a second bill follows once the appeal is decided. Homestead exemption applications are filed at the Tax Commissioner's Office and must be received by April 1." }, "13117": { "fips": "13117", "county": "Forsyth County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Forsyth County Tax Commissioner", "url": "https://forsythcountytax.com/", "source": "https://forsythcountytax.com/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Forsyth County Board of Assessors", "url": "https://www.forsythco.com/government/departments/board-of-assessors/", "isState": false, "source": "https://www.forsythco.com/government/departments/board-of-assessors/property-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://forsythcountytax.com/property-taxes/", "source": "https://forsythcountytax.com/property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-15", "note": "The 2026 bills were mailed and posted online in September. November 15, 2026 is a Sunday, and the Tax Commissioner has said payments received on Monday, November 16 will be accepted without interest." } ], "delinquencyNote": "Taxes not paid by the due date are delinquent and accrue interest each month at the rate set by state law on any unpaid portion. At 90 days delinquent a tax lien (fi.fa.) fee of $22.50 is added on bills under $100, or $32.50 on bills over $100, after a 30-day notice, and a 5% penalty is added every 120 days on the remaining balance until it reaches 20%. Partial payments are accepted, but interest and penalties keep running on the unpaid balance.", "source": "https://forsythcountytax.com/2026-property-tax-bills-are-now-available/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Forsyth County Board of Assessors, then the Board of Equalization, arbitration, a hearing officer, or Superior Court", "deadline": "Within 45 days of the mailing date of the annual assessment notice; the notice prints the last day. For 2026, notices were mailed June 26 and the deadline was August 10, 2026. Appeals must be filed online, by mail (postmarked by the deadline) or in person; email and fax appeals are not accepted.", "url": "https://www.forsythco.com/government/departments/board-of-assessors/property-assessments/", "source": "https://www.forsythco.com/government/departments/board-of-assessors/property-assessments/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County homestead exemption with value freeze", "summary": "Owner-occupants get $8,000 off assessed value for county operating and fire taxes (school and state taxes get the state's $2,000), and the county's floating homestead exemption locks the taxable value for county operating and fire taxes at the base year, so later market increases are exempt from those taxes.", "applyBy": "April 1, or by the end of the 45-day appeal window on the assessment notice", "url": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "source": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "confidence": "P", "changes": "annual" }, { "name": "Total school tax exemption at age 65", "summary": "Homeowners 65 or older on January 1 are fully exempt from school operating and school bond taxes on the home, with no income limit; only one owner who lives in the home must be 65.", "applyBy": "April 1, or by the end of the 45-day appeal window on the assessment notice", "url": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "source": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "confidence": "P", "changes": "annual" }, { "name": "Double homestead exemption at age 65", "summary": "Homeowners 65 or older on January 1 whose household gross income is $40,000 or less get a $16,000 exemption instead of $8,000.", "applyBy": "Between January 2 and April 1, or during the 45-day appeal window", "url": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "source": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "confidence": "P", "changes": "annual" }, { "name": "Low-income school tax exemption at age 62", "summary": "Homeowners 62 or older on January 1 with gross household income of $16,000 or less are fully exempt from school taxes on the home and up to 3 acres, or get $20,000 off, whichever is greater.", "applyBy": "Between January 2 and April 1, or during the 45-day appeal window", "url": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "source": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "confidence": "P", "changes": "annual" }, { "name": "Disability homestead exemption", "summary": "Disabled homeowners of any age get $16,000 off assessed value for county operating and fire taxes if household gross income is $40,000 or less, and are also fully exempt from school taxes on the home and up to 3 acres if household gross income is $16,000 or less.", "applyBy": "Between January 2 and April 1, or during the 45-day appeal window", "url": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "source": "https://www.forsythco.com/government/departments/board-of-assessors/homestead-other-exemptions/", "confidence": "P", "changes": "annual" } ], "notes": "The Board of Assessors sets values and grants exemptions; the Tax Commissioner only bills and collects. Bills are mailed to the owner of record on January 1. If you bought the home after January 1, send the Tax Commissioner a copy of your closing statement and the bill can be moved into your name. Regular and age 65 homestead applications can be filed online, by mail or in person; all other exemptions must be filed in person at the Board of Assessors, 426 Canton Hwy, Cumming, which moved there on June 29, 2026. Online homestead filing for 2027 opens in November 2026. Online payments cost $1.50 by e-check or 2.5% by card; card payments in person cost 3%. If your mortgage lender pays from escrow, you are still responsible for making sure the tax is paid." }, "13139": { "fips": "13139", "county": "Hall County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hall County Tax Commissioner", "url": "https://hallcountytax.org/", "source": "https://hallcountytax.org/property/property-tax-cycle/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hall County Board of Assessors", "url": "https://www.hallcounty.org/239/Tax-Assessors", "isState": false, "source": "https://www.hallcounty.org/239/Tax-Assessors", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://hallcountytax.org/pay-bill/", "source": "https://hallcountytax.org/pay-bill/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Hall County Board of Assessors, then the Board of Equalization, a hearing officer, or arbitration", "deadline": "In writing to the Board of Assessors within 45 days of the date printed on the assessment notice, stating your chosen method of appeal. You can appeal online, by mail or in person.", "url": "https://www.hallcounty.org/258/Assessment-Notices", "source": "https://www.hallcounty.org/258/Assessment-Notices", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County 3% assessment cap (HB 1268)", "summary": "A local homestead exemption, approved by voters in 2024, that limits yearly increases in a homestead's assessed value to 3% for county taxes, starting from a 2023 base year for existing homesteads; it is applied automatically and resets when the home is sold or substantially changed.", "applyBy": "The end of the 45-day appeal window on the assessment notice", "url": "https://www.hallcounty.org/1285/Hall-County-Homestead-Exemptions", "source": "https://www.hallcounty.org/1285/Hall-County-Homestead-Exemptions", "confidence": "P", "changes": "occasional" }, { "name": "School 3% assessment cap (HB 1270)", "summary": "A matching local exemption that limits yearly increases in a homestead's assessed value to 3% for Hall County school taxes; each year the county applies whichever is better for you, this cap or the statewide inflation cap, which the school district kept.", "applyBy": "The end of the 45-day appeal window on the assessment notice", "url": "https://www.hallcounty.org/1285/Hall-County-Homestead-Exemptions", "source": "https://www.hallcounty.org/1285/Hall-County-Homestead-Exemptions", "confidence": "P", "changes": "occasional" }, { "name": "Total school tax exemption at age 70", "summary": "Homeowners 70 or older on January 1 are exempt from school taxes on the home, with no income limit.", "applyBy": "The end of the 45-day appeal window on the assessment notice", "url": "https://www.hallcounty.org/1285/Hall-County-Homestead-Exemptions", "source": "https://www.hallcounty.org/DocumentCenter/View/22717/Hall-County-Homestead-Information-2026", "confidence": "P", "changes": "annual" }, { "name": "Disabled persons school tax exemption", "summary": "Homeowners of any age certified by a licensed physician as unable to work because of a likely permanent disability, with net household income of $25,000 or less, get $30,000 off assessed value for school taxes.", "applyBy": "The end of the 45-day appeal window on the assessment notice", "url": "https://www.hallcounty.org/1285/Hall-County-Homestead-Exemptions", "source": "https://www.hallcounty.org/DocumentCenter/View/22717/Hall-County-Homestead-Information-2026", "confidence": "P", "changes": "annual" } ], "notes": "The 2026 due date is not set yet. The Tax Commissioner announced on September 14, 2026 that 2026 bills will be mailed around mid-October instead of the usual September 15, and that the due date will be 60 days after the mailing date. If bills go out in mid-October as planned, that puts the due date around mid-December; the exact date will be printed on your bill. Partial payments are accepted any time before the due date without interest. After the due date, any balance accrues interest each month at the prime rate plus 3% a year, a 5% penalty is added on the unpaid original tax after 120 days and every 120 days after that up to 20%, and tax unpaid more than 30 days after the due date can be recorded as a lien after a 30-day notice. Only USPS postmarks count for mailed payments, not postage-meter dates. Bills are mailed to the homeowner of record on January 1, never to the mortgage company, so forward yours if your lender pays from escrow. Gainesville, Flowery Branch, Buford and Oakwood bill and collect their own city property taxes separately. Hall County's government opted out of the statewide inflation cap on homestead values, so its own 3% cap applies to county taxes instead. Online payments cost $1.50 by eCheck, 2.49% by credit card or PayPal and 1.5% by debit card; card payments in person or by phone cost 2.19%." }, "13151": { "fips": "13151", "county": "Henry County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Henry County Tax Commissioner", "url": "https://henrycountytax.com/31/Property-Tax", "source": "https://henrycountytax.com/31/Property-Tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Henry County Board of Tax Assessors", "url": "https://www.henrycountyga.gov/782/Tax-Assessor", "isState": false, "source": "https://content.civicplus.com/api/assets/ga-henrycounty/c75731b9-5913-4340-9d75-bde7b7bc79ce?cache=1800", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://henrycountytax.com/200/View-or-Pay-a-Property-Tax-Bill", "source": "https://henrycountytax.com/200/View-or-Pay-a-Property-Tax-Bill", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-16", "note": "Bills are mailed in September to the owner as of January 1, not to the mortgage company; if you pay through escrow, send your lender a copy. November 16, 2026 is a Monday. Mailed payments must carry a USPS postmark before the due date, and the Postal Service now postmarks mail when it is first processed at a regional center, not when it is dropped off; payments sent through your own bank's online bill pay are not postmarked and must arrive by the due date." } ], "delinquencyNote": "Interest is added each month after the due date, and a 5% penalty is added every 120 days after the due date, up to 20%. After a 30-day notice, a tax lien (fi.fa.) is issued on bills unpaid 90 days after the due date.", "source": "https://henrycountytax.com/208/Understanding-Your-Property-Tax-Bill", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Henry County Board of Tax Assessors, then the Board of Equalization, a hearing officer, or arbitration", "deadline": "In writing to the Board of Tax Assessors within 45 days of the date on the annual assessment notice, which is mailed in the spring. Appeals are accepted in person or by mail, not by email or fax; a mailed appeal must be postmarked before the deadline, and metered mail is not accepted as proof. In that first appeal you choose the Board of Equalization, arbitration, or (for non-homestead property over $500,000) a hearing officer; if you choose none, the Board of Equalization is assumed.", "url": "https://www.henrycountyga.gov/782/Tax-Assessor", "source": "https://content.civicplus.com/api/assets/ga-henrycounty/c75731b9-5913-4340-9d75-bde7b7bc79ce?cache=1800", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Henry County homestead exemption with frozen value", "summary": "Owner-occupants get $15,000 off assessed value for county taxes and $4,000 for school taxes, and once the homestead exemption is approved the taxable value for county and water taxes is frozen at the previous year's value.", "applyBy": "April 1", "url": "https://henrycountytax.com/235/EXEMPTIONS", "source": "https://henrycountytax.com/235/EXEMPTIONS", "confidence": "P", "changes": "annual" }, { "name": "Senior school tax exemptions (age 62 and older)", "summary": "Homeowners 62 or older on January 1 get an extra $20,000 off assessed value for school taxes, rising to $80,000 at 65 and $120,000 at 68, and at 70 are exempt from all school operating and bond taxes; a new application is needed at 62, after which the exemption steps up automatically.", "applyBy": "April 1", "url": "https://henrycountytax.com/235/EXEMPTIONS", "source": "https://henrycountytax.com/235/EXEMPTIONS", "confidence": "P", "changes": "annual" }, { "name": "Disability exemption (under 65)", "summary": "Homeowners under 65 who are 100% disabled and unable to work, shown by two doctors' letters or one doctor's letter and a Social Security award letter, get $50,000 off assessed value for school taxes and $15,000 for county taxes.", "applyBy": "April 1", "url": "https://henrycountytax.com/235/EXEMPTIONS", "source": "https://henrycountytax.com/235/EXEMPTIONS", "confidence": "P", "changes": "annual" }, { "name": "Water bond exemption (age 65 and older)", "summary": "Homeowners with the regular homestead exemption who are 65 or older on January 1 get $15,000 off assessed value for the water bond tax, added automatically for owners who already have the age 62 school exemption.", "applyBy": "April 1", "url": "https://henrycountytax.com/235/EXEMPTIONS", "source": "https://www.henrycountytax.com/DocumentCenter/View/762/2025-Rights-and-Responsibilities-Booklet-1", "confidence": "S", "changes": "annual" } ], "notes": "The Board of Tax Assessors sets the value and hears the first appeal; the Tax Commissioner sends the bill, takes payment and also accepts homestead applications. You file for homestead once, while you live in the same house. If your appeal is not settled before bills go out, you receive a bill for 85% of the tax and a second bill for any balance once it is resolved. Card payments carry a 2.5% fee and e-checks a $1.50 fee." }, "13157": { "fips": "13157", "county": "Jackson County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jackson County Tax Commissioner", "url": "https://jacksoncountygatax.com/", "source": "https://www.jacksoncountygov.com/361/Tax-Commissioners", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jackson County Board of Tax Assessors (Property Appraisal Office)", "url": "https://www.jacksoncountygov.com/325/Tax-Assessors", "isState": false, "source": "https://www.jacksoncountygov.com/325/Tax-Assessors", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://jacksoncountygatax.com/", "source": "https://jacksoncountygatax.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-20", "note": "December 20 is the county's normal due date, but when bills go out late the due date printed on your bill applies instead. December 20, 2026 is a Sunday; the county has not said whether it accepts payment on the next business day, and the last weekday before the due date is Friday, December 18. Bills are generally mailed in October." } ], "delinquencyNote": "Taxes become delinquent the day after the due date on the bill. Partial payments are accepted through the due date but not after, unless you have a signed agreement with the Tax Commissioner. Under state law, interest cannot start until 60 days after the bill's postmark, and penalties may be added to unpaid balances.", "source": "https://www.jacksoncountygov.com/361/Tax-Commissioners", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Jackson County Board of Tax Assessors, then the Board of Equalization or arbitration", "deadline": "In writing, within 45 days of the date the assessment notice was mailed; the notice prints the exact deadline (O.C.G.A. 48-5-311).", "url": "https://www.jacksoncountygov.com/367/Appeal-Process", "source": "https://www.jacksoncountygov.com/371/Important-Dates-to-Know", "confidence": "P", "changes": "occasional" }, "localRelief": null, "notes": "The Tax Commissioner bills the City of Jefferson's property tax on the county bill. The Town of Braselton levies no property tax. Owners in Commerce and the county's other towns should check with their city whether it sends a separate bill. Jackson County offers local homestead exemptions beyond the state's, but the county's pages do not list them; ask the Tax Assessors' Office at 706-367-6330 before the application deadline." }, "13195": { "fips": "13195", "county": "Madison County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Madison County Tax Commissioner", "url": "https://www.madisoncountyga.us/government-offices/tax-commissioner", "source": "https://www.madisoncountyga.us/government-offices/tax-commissioner", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Madison County Board of Assessors (Property Valuation Office)", "url": "https://www.madisoncountyga.us/government-offices/property-valuation", "isState": false, "source": "https://www.madisoncountyga.us/government-offices/property-valuation/board-of-assessors", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.madisoncountyga.us/government-offices/tax-commissioner", "source": "https://www.madisoncountyga.us/government-offices/tax-commissioner", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-20", "note": "December 20 is the county's normal due date; bills are generally mailed in September, and the date printed on your bill controls. December 20, 2026 is a Sunday; the county has not said whether it accepts payment on the next business day, and the last weekday before the due date is Friday, December 18." } ], "delinquencyNote": "Taxes unpaid after the due date accrue interest and may also accrue penalties. State law gives every taxpayer at least 60 days from the bill's postmark to pay in full before interest is charged.", "source": "https://dor.georgia.gov/county-property-tax-facts-madison", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Madison County Board of Assessors", "deadline": "In writing to the Board of Assessors, postmarked no later than 45 days from the date the assessment notice was mailed.", "url": "https://www.madisoncountyga.us/government-offices/property-valuation", "source": "https://dor.georgia.gov/county-property-tax-facts-madison", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local senior exemption (age 65)", "summary": "Homeowners 65 or older on January 1, with no income limit, get the standard homestead exemption plus $10,000 off taxable value.", "applyBy": "April 1", "url": "https://www.madisoncountyga.us/government-offices/property-valuation", "source": "https://drive.google.com/file/d/13v0lpS0a9gg5BISB4lnvqecOcCCur57J/view?usp=sharing", "confidence": "S", "changes": "annual" }, { "name": "Local senior exemption (age 70)", "summary": "Homeowners 70 or older on January 1, with no income limit, get a larger local exemption than the one at 65; ask the Board of Assessors for the current amount.", "applyBy": "April 1", "url": "https://www.madisoncountyga.us/government-offices/property-valuation", "source": "https://drive.google.com/file/d/13v0lpS0a9gg5BISB4lnvqecOcCCur57J/view?usp=sharing", "confidence": "S", "changes": "annual" } ], "notes": "Partial payments are accepted. Assessment notices start a 45-day appeal window, so appeal as soon as yours arrives. The county has not said which of its towns bill city property tax separately, so check with your city." }, "13223": { "fips": "13223", "county": "Paulding County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Paulding County Tax Commissioner", "url": "https://paulding.gov/208/Tax-Commissioner", "source": "https://www.pauldingcountytax.com/general-information.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Paulding County Board of Tax Assessors", "url": "https://www.paulding.gov/252/Board-of-Assessors", "isState": false, "source": "https://www.pauldingcountytax.com/general-information.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.paulding.gov/209/Current-Property-Tax-Statements", "source": "https://www.paulding.gov/209/Current-Property-Tax-Statements", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-15", "note": "2026 bills were mailed beginning September 11, 2026. November 15, 2026 is a Sunday; the county has not said whether it accepts payment on the next business day, and the last weekday before the due date is Friday, November 13. A United States Postal Service postmark by the due date is accepted, but a metered postmark is not." } ], "delinquencyNote": "Taxes not paid by November 15 are delinquent. Interest at the prime rate plus 3% a year, divided by 12, is added on the 16th of each month. A tax lien (fi.fa.) is filed with the Clerk of Courts 30 days from the date on the delinquent notice, and a 5% penalty is added after 120 days and every 120 days after that, up to 20%.", "source": "https://paulding.gov/208/Tax-Commissioner", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Paulding County Board of Tax Assessors, then the Board of Equalization, arbitration, or a hearing officer", "deadline": "In writing to the Board of Tax Assessors within 45 days of the date the assessment notice was mailed, by mail, fax, email or in person. For 2026 notices the last day was Friday, July 17, 2026.", "url": "https://www.paulding.gov/1356/Property-Appeals", "source": "https://www.paulding.gov/DocumentCenter/View/18893/2026-Appeal-Information", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County homestead exemption", "summary": "Owner-occupants get $10,000 off assessed value for county operating taxes, instead of the $2,000 standard exemption.", "applyBy": "The last day to file an assessment appeal for that tax year", "url": "https://www.paulding.gov/89/Homestead-Exemptions", "source": "https://www.paulding.gov/DocumentCenter/View/16059/2026-homestead-exemption", "confidence": "P", "changes": "annual" }, { "name": "Senior school tax exemption (age 65 and older)", "summary": "Homeowners 65 to 67 pay no school bond taxes and half of school operating taxes after the standard exemption; at 68 and older they pay no school taxes at all. There is no income limit.", "applyBy": "The last day to file an assessment appeal for that tax year", "url": "https://www.paulding.gov/89/Homestead-Exemptions", "source": "https://www.paulding.gov/DocumentCenter/View/16059/2026-homestead-exemption", "confidence": "P", "changes": "annual" } ], "notes": "The City of Hiram began levying a property tax in 2026. Its bill is due December 21, separate from the county's November 15 date, and the city has its own homestead exemptions for homeowners inside the city. Owners in Dallas and Braswell should check with their city about a separate city bill. If a mortgage company pays your taxes from escrow, send it a copy of your bill. Exemptions are not automatic: apply with the Tax Assessors' Office, 770-443-7606." }, "13257": { "fips": "13257", "county": "Stephens County", "state": "Georgia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Stephens County Tax Commissioner", "url": "https://www.stephenscountytax.com/", "source": "https://www.stephenscountytax.com/general-information.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Stephens County Board of Tax Assessors", "url": "https://stephenscountyga.gov/tax-assessor/", "isState": false, "source": "https://stephenscountyga.gov/tax-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stephenscountytax.com/", "source": "https://stephenscountyga.gov/online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-15", "note": "November 15 is Stephens County's normal due date for real estate taxes. November 15, 2026 is a Sunday; the county has not said whether it accepts payment on the next business day, and the last weekday before the due date is Friday, November 13. Under state law you have at least 60 days from the bill's postmark to pay in full before interest starts, so the date on your bill controls if bills go out late." } ], "delinquencyNote": "After the due date, interest is charged every month until the bill is paid, at the rate set by Georgia law (the bank prime rate plus 3% a year, 9.75% for 2026). A 5% penalty is added for every 120 days the taxes stay unpaid after the due date; homesteaded property with a tax bill under $500 is not charged the penalty. If taxes stay unpaid, the Tax Commissioner can levy on the property and it can be sold.", "source": "https://www.stephenscountytax.com/faq.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Stephens County Board of Tax Assessors, then the Board of Equalization or arbitration", "deadline": "In writing to the Board of Tax Assessors, postmarked within 45 days of the date the assessment notice was mailed.", "url": "https://stephenscountyga.gov/tax-assessor/", "source": "https://dor.georgia.gov/county-property-tax-facts-stephens", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local senior exemption (age 65 and older)", "summary": "Homeowners 65 or older can claim an additional local homestead exemption from state, county and school taxes with no income limit; the county's pages do not print its amount, so ask the Tax Assessors' Office what it is worth.", "applyBy": "April 1", "url": "https://stephenscountyga.gov/homestead-exemptions/", "source": "https://stephenscountyga.gov/homestead-exemptions/", "confidence": "S", "changes": "annual" } ], "notes": "Homeowners inside the City of Toccoa also pay city property tax, which the City Clerk's office bills and collects separately from the county bill. Homestead exemptions are applied for at the Tax Assessor's office, not the Tax Commissioner, and must be filed by April 1." }, "16015": { "fips": "16015", "county": "Boise County", "state": "Idaho", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Boise County Treasurer", "url": "https://www.boisecounty.us/services/treasurer/", "source": "https://tax.idaho.gov/contact-us/contact-property-tax/", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Boise County Assessor", "url": "https://boisecounty.us/services/assessor/", "isState": false, "source": "https://tax.idaho.gov/contact-us/contact-property-tax/", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.boisecounty.us/services/treasurer/", "source": "https://www.boisecounty.us/services/treasurer/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full year, or first half", "due": "2026-12-20", "note": "Idaho law sets this date for every county: the whole year's tax is due December 20, or half may be paid by then with the second half due June 20. December 20, 2026 is a Sunday; Idaho law treats a tax payment due on a Saturday, Sunday or legal holiday as on time on the next business day, Monday, December 21, 2026. A mailed payment counts as made on its U.S. postmark date. Bills are mailed before the fourth Monday of November." }, { "label": "Second half", "due": "2027-06-20", "note": "Available only if the first half was paid in full by December 20. June 20, 2027 is a Sunday, so a payment on Monday, June 21, 2027 is on time under the same state rule." } ], "delinquencyNote": "If either half is not paid in full by its due date, a late charge of 2% of the unpaid amount is added, plus interest of 1% a month counted from January 1 after the year the tax was levied. For the 2026 tax that means interest on a late second half is counted back to January 1, 2027, not from June 20.", "source": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH9/SECT63-903/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Boise County Board of Equalization (the county commissioners)", "deadline": "By the end of the county's business hours on the fourth Monday of June in the year of the assessment, which is June 28, 2027 for the 2027 assessment; the window for 2026 assessments closed June 22, 2026. Assessment notices are mailed by the first Monday of June. A board decision can be appealed within 30 days to the Idaho Board of Tax Appeals or to district court.", "url": "https://tax.idaho.gov/taxes/property/understanding-property-taxes/", "source": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH5/SECT63-501A/", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "In Idaho the county treasurer collects property tax for every local taxing district, including the cities, school districts and fire districts, so there is one bill. Online payments go through the county's processor, Paydici, which charges 2.5% (at least $2.00). The treasurer also accepts monthly prepayments toward the coming bill." }, "16083": { "fips": "16083", "county": "Twin Falls County", "state": "Idaho", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Twin Falls County Treasurer", "url": "https://twinfallscounty.org/treasurer-2/", "source": "https://twinfallscounty.org/treasurer/faq/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Twin Falls County Assessor", "url": "https://twinfallscounty.org/assessor/", "isState": false, "source": "https://twinfallscounty.org/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://twinfallscounty.org/treasurer/pay_taxes/", "source": "https://twinfallscounty.org/treasurer/pay_taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full year, or first half", "due": "2026-12-20", "note": "The whole year's tax may be paid by December 20, or half by then with the second half due June 20. December 20, 2026 is a Sunday; the county and Idaho law extend a weekend due date to the next business day, Monday, December 21, 2026. A mailed payment must carry a U.S. Postal Service postmark on or before the due date; a postage-meter mark does not count. Online payments must be posted before midnight on the due date, and in-person payments must be made by 5:00 p.m. Bills are mailed in November." }, { "label": "Second half", "due": "2027-06-20", "note": "Applies only if you paid the first half, not the whole year, by December 20. June 20, 2027 is a Sunday, so under the weekend rule the second half is due Monday, June 21, 2027." } ], "delinquencyNote": "A half not paid by its due date becomes delinquent and a 2% late charge is added. Interest of 1% a month on the unpaid tax and late charge is counted from January 1 after the year the tax was levied, so for the 2026 tax a late second half is charged interest back to January 1, 2027, not from June 21.", "source": "https://twinfallscounty.org/treasurer/faq/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Twin Falls County Board of Equalization (the county commissioners)", "deadline": "In writing on a form from the commissioners' office by 5:00 p.m. on the fourth Monday of June. For 2026 assessments that was June 22, 2026; for 2027 assessments it will be June 28, 2027. Assessment notices are mailed at the beginning of June. A board decision can be appealed within 30 days to the Idaho Board of Tax Appeals, or to district court.", "url": "https://twinfallscounty.org/assessor/property-value-appeals/", "source": "https://twinfallscounty.org/assessor/property-value-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Idaho the county treasurer collects property tax for every local taxing district, so one bill covers the county and the city, school, fire, highway and other districts your property sits in. Each November a bill is sent for every parcel even when a mortgage company pays; the bill notes if a lender is scheduled to pay. Online payments go through the county's processor, Point & Pay, which charges 2.5% for credit cards, $3.95 for debit cards and $2.00 for e-checks. The treasurer accepts partial payments and prepayments of at least $25 toward coming taxes. Talk to the Assessor's Office first if you think your value is wrong; most disputes are settled in an informal review before a formal appeal." }, "17007": { "fips": "17007", "county": "Boone County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Boone County Treasurer", "url": "https://boonecountytreasurer.us/", "source": "https://boonecountytreasurer.us/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Boone County Supervisor of Assessments, with the township assessors", "url": "https://www.boonecountyil.gov/government/departments/assessment_office/index.php", "isState": false, "source": "https://www.boonecountyil.gov/government/departments/assessment_office/tax_cycle_overview.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://boonecountytreasurer.us/general-info/options-for-paying-your-property-taxes/", "source": "https://boonecountytreasurer.us/general-info/options-for-paying-your-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-01", "note": "Bills for 2025 taxes were mailed May 1, 2026. You may pay both installments by June 1. A mailed payment must be postmarked on or before the due date." }, { "label": "Second installment", "due": "2026-09-01", "note": null } ], "delinquencyNote": "A late installment is charged a 1.5% penalty the day after its due date, and the penalty grows by 1.5% each month until the tax is paid or sold. About two weeks after the deadline a delinquency notice goes out by certified mail with a $10 fee added, and delinquent parcels are published in the newspaper. Unpaid 2025 taxes are offered at the tax sale on Thursday, October 29, 2026; the Treasurer had not posted a last day to pay as of September 23, 2026. Taxes sold at the sale must be redeemed through the County Clerk with certified funds.", "source": "https://boonecountytreasurer.us/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Boone County Board of Review", "deadline": "Within 30 days after your township's assessment changes are published in the newspaper. The county's overview page also says 'or by September 10, whichever is later', but current state law sets only the 30-day window, so count on 30 days. The Board of Review had not posted its 2026 publication dates or filing deadlines as of September 23, 2026. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the written notice of the decision.", "url": "https://www.boonecountyil.gov/government/departments/assessment_office/board_of_review.php", "source": "https://ftp.ilga.gov/ILCS/Ch%200035/Act%200200/003502000K16-55.html", "confidence": "S", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes, and the county Supervisor of Assessments equalizes them. The exemptions on the county's pages (general homestead, senior, senior assessment freeze, disability, veterans, home improvement) and the senior tax deferral are the state's programs, applied for through the county. Illinois law makes no provision for partial payments. Most banks in the county take payments on the Treasurer's behalf, and there is an after-hours payment slot at the front of the building at 1212 Logan Avenue in Belvidere. Paying online by card or e-check adds a convenience fee of up to 2.5%, and the separate pay-by-phone line also charges a fee; the Treasurer's office itself does not take cards. Mobile homes get a separate bill, due May 4 in 2026." }, "17013": { "fips": "17013", "county": "Calhoun County", "state": "Illinois", "taxYear": "2025 (Payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Calhoun County Treasurer (the county collector)", "url": "https://www.calhouncountyil.gov/departments/treasurer/", "source": "https://www.calhouncountyil.gov/departments/treasurer/faq/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Calhoun County Supervisor of Assessments, with the township assessors", "url": "https://www.calhouncountyil.gov/departments/supervisor-of-assessments/", "isState": false, "source": "https://www.calhouncountyil.gov/departments/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.calhouncountyil.gov/departments/treasurer/pay-property-taxes/", "source": "https://www.calhouncountyil.gov/departments/treasurer/pay-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-10-23", "note": "These are the due dates printed on the county's current tax bills in its online property tax inquiry. The county's own pages do not list them." }, { "label": "Second installment", "due": "2026-12-04", "note": null } ], "delinquencyNote": "Illinois law adds a penalty of 1.5% a month, or part of a month, to an installment paid after its due date. A late payment sent without the penalty is returned. The county has not posted its tax sale date for these taxes.", "source": "https://calhounil.devnetwedge.com/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Calhoun County Board of Review", "deadline": "A complaint must be filed within 30 days after the assessment list is published in the newspaper. The county asks owners to talk with their assessor first. The county has not posted the 2026 publication date; the assessment office in Hardin can give it.", "url": "https://www.calhouncountyil.gov/departments/supervisor-of-assessments/board-of-review/", "source": "https://www.calhouncountyil.gov/departments/supervisor-of-assessments/board-of-review/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes; the county's Supervisor of Assessments post is listed as vacant, with the Board of Review handling assessment questions in the meantime. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days. One county bill carries the taxes of every local district the property sits in, such as the school district, the county, the community college, the road district, the village and the fire district. Online payments go through an outside payment processor that may charge a fee. Checks are payable to the Calhoun County Collector and can be mailed with the bill stub to P.O. Box 306, Hardin, IL 62047, paid in person at the Treasurer's office in the government center, or left in the 24-hour drop box in the Sheriff's Office lobby." }, "17021": { "fips": "17021", "county": "Christian County", "state": "Illinois", "taxYear": "2025 (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Christian County Treasurer (ex officio County Collector)", "url": null, "source": "https://ftp.ilga.gov/ILCS/Ch%200035/Act%200200/003502000K19-35.html", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Christian County Supervisor of Assessments, with the township assessors", "url": null, "isState": false, "source": "https://ftp.ilga.gov/ILCS/Ch%200035/Act%200200/003502000K3-5.html", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Christian County Board of Review", "deadline": "A written complaint must be filed with the Board of Review within 30 calendar days after the county publishes the assessment list for your township, as Illinois law sets for every county outside Cook. A complaint sent by U.S. mail counts as filed on its postmark date. Check the publication date for your township with the Supervisor of Assessments.", "url": null, "source": "https://ftp.ilga.gov/ILCS/Ch%200035/Act%200200/003502000K16-55.html", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Christian County's due dates for the 2025 tax year bills, which are paid in 2026, are not listed here; use the dates printed on your bill or call the County Treasurer. Illinois law charges interest of 1.5% a month, counting part of a month as a full month, on an installment paid late, and a mailed payment postmarked on or before the due date is on time. One county bill carries the taxes of every local district the property sits in." }, "17025": { "fips": "17025", "county": "Clay County", "state": "Illinois", "taxYear": "2025 Payable in 2026", "checked": "2026-09-23", "billingOffice": { "name": "Clay County Treasurer", "url": "https://claycounty.illinois.gov/treasurer/", "source": "https://claycounty.illinois.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clay County Supervisor of Assessments, with the township and multi-township assessors", "url": "https://claycounty.illinois.gov/supervisor-of-assessments/", "isState": false, "source": "https://claycounty.illinois.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://claycounty.illinois.gov/treasurer/", "source": "https://claycounty.illinois.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-10-16", "note": "Bills were mailed September 11, 2026. The whole bill can be paid by this date without penalty; paying it all after this date adds a penalty even if paid before the second due date. Under state law, a mailed payment postmarked by the due date is on time." }, { "label": "Second installment", "due": "2026-11-20", "note": null } ], "delinquencyNote": "Starting the day after each due date, state law adds a penalty of 1.5% a month, and part of a month counts as a whole month. When delinquent notices are mailed, $10 is added to each bill for certified mail and publication, as state law provides. Late taxes and penalties can be paid up to the tax sale. Starting with the sale for 2025 taxes, the county takes over all unpaid real estate taxes as trustee for the local taxing districts instead of offering them to private tax buyers; the county's older question-and-answer section still describes a sale to tax buyers, but that no longer applies to real estate. After the sale, back taxes are paid off through the County Clerk by cashier's check, money order or cash, not personal check.", "source": "https://claycounty.illinois.gov/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clay County Board of Review", "deadline": "A written complaint on the state form, with all supporting evidence, must be filed within 30 calendar days of the date the assessments are published; a mailed complaint must be postmarked by the deadline. The county has not posted the 2026 publication date; the Supervisor of Assessments, who is clerk of the Board of Review, can give it.", "url": "https://claycounty.illinois.gov/supervisor-of-assessments/", "source": "https://claycounty.illinois.gov/wp-content/uploads/2025/06/Board-of-Review-Rules-Procedures.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township and multi-township assessors value homes; the county encourages owners to talk with the Supervisor of Assessments before filing a complaint, and a Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of its final notice. One county bill carries the taxes of every local district the property sits in, such as schools, the city or village, the township and fire or library districts. Online card payments go through a payment vendor and carry a convenience fee the county does not keep. Payments can also be mailed to the Clay County Treasurer, P.O. Box 88, Louisville, IL 62858, made in person at the courthouse, or left in the drop box. Mobile homes get a separate bill, due July 1, 2026, with a $25 a month late penalty up to $100, and unpaid mobile home taxes are still sold to private tax buyers. Not receiving a bill does not excuse late penalties." }, "17027": { "fips": "17027", "county": "Clinton County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Clinton County Treasurer", "url": "https://clintonco.illinois.gov/county-offices/treasurer/", "source": "https://clintonco.illinois.gov/county-offices/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clinton County Supervisor of Assessments (Chief County Assessment Office), with the township assessors", "url": "https://clintonco.illinois.gov/county-offices/assessments/", "isState": false, "source": "https://clintonco.illinois.gov/county-offices/assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://clintonco.illinois.gov/county-offices/treasurer/", "source": "https://clintonco.illinois.gov/county-offices/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-16", "note": "Bills were mailed August 14, 2026." }, { "label": "Second installment", "due": "2026-10-28", "note": null } ], "delinquencyNote": "Illinois law adds interest of 1.5% a month to each installment paid late. Taxes still unpaid are published and offered at the county's annual tax sale, set for Monday, December 28, 2026, where buyers bid the interest rate they will charge, starting at 9%. An owner whose taxes are sold then has at least two years (two and a half for a home of one to six units) to pay them off through the County Clerk by cash, cashier's check, certified check or money order.", "source": "https://clintonco.illinois.gov/county-offices/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clinton County Board of Review", "deadline": "A complaint on the state form (PTAX-230 for a home, PTAX-227 for farmland), with all supporting evidence, must be filed within 30 days after the county publishes the current year's assessments, a window Illinois law sets. A mailed complaint must be postmarked by the deadline; an emailed or faxed complaint counts only if the signed original also arrives by the deadline. Late complaints are not heard. These filing rules come from the Board of Review's 2025 rules, the most recent the county has posted. The county has not posted the 2026 publication date; a notice of an assessment change shows the deadline for that property, and the Supervisor of Assessments, who is clerk of the Board of Review, can give it.", "url": "https://clintonco.illinois.gov/county-offices/assessments/appeal-forms-instructions/", "source": "https://clintonco.illinois.gov/wp-content/uploads/2025-Board-Rules.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes, and the county suggests talking with the assessment office before filing a complaint. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the board's written decision. One county bill carries the taxes of every local district the property sits in, such as schools, the city or village, the township and fire or library districts. Online payment of real estate tax goes through an outside payment service that adds a surcharge. Payments can also be mailed with the bill stub to the Clinton County Treasurer, P.O. Box 174, Carlyle, IL 62231-0174, or made at the Treasurer's office or at local banks. Bills can be received electronically by registering with the code printed on the tax statement." }, "17037": { "fips": "17037", "county": "DeKalb County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "DeKalb County Treasurer / Collector", "url": "https://dekalbcounty.org/departments/treasurer-collector/", "source": "https://dekalbcounty.org/departments/treasurer-collector/frequently-asked-questions/real-estate-tax-bill/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "DeKalb County Supervisor of Assessments (Chief County Assessment Officer), with the township assessors", "url": "https://dekalbcounty.org/departments/assessment-office/", "isState": false, "source": "https://dekalbcounty.org/departments/assessment-office/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://dekalbcounty.org/departments/treasurer-collector/frequently-asked-questions/payment-instructions/", "source": "https://dekalbcounty.org/departments/treasurer-collector/frequently-asked-questions/payment-instructions/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-03", "note": "The 2025 tax bill was mailed May 1, 2026, as one bill with two payment stubs. To pay the whole bill at once without late charges, pay both stubs by the first due date. Mailed payments count if the U.S. Postal Service postmark is on or before the due date; postage-meter dates are not accepted, and the county suggests having the envelope hand-canceled at a post office counter." }, { "label": "Second installment", "due": "2026-09-03", "note": "Local banks take payments only on or before each installment's due date. Personal and business checks were accepted through September 18, 2026, and card, eCheck and PayPal payments through October 9, 2026; after that, cash, cashier's check or money order only." } ], "delinquencyNote": "Illinois law charges interest of 1.5% a month, or part of a month, on an unpaid installment starting the day after its due date (June 4 and September 4 this year). The county's page says the charge is added each month through September, but state law keeps adding it each month until the taxes are paid. Postmarks stop counting once certified delinquent notices go out, about two weeks after the second due date. The last day to pay is Friday, October 23, 2026, in the Treasurer's office by 4:30 p.m. Taxes still unpaid then go to the county's annual tax sale the following Monday and must afterward be redeemed through the County Clerk.", "source": "https://dekalbcounty.org/departments/treasurer-collector/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "DeKalb County Board of Review", "deadline": "Within 30 days after the county publishes your township's assessment changes in the newspaper; the complaint must be received or postmarked by the deadline, and faxed or emailed complaints are not accepted. For 2026 every township was published September 10, 2026, and the deadline is October 13, 2026. An owner who files a 10-business-day extension request with the complaint has until October 27, 2026 to send in evidence, but the complaint itself is still due October 13.", "url": "https://dekalbcounty.org/departments/assessment-office/board-of-review/assessment-appeal/", "source": "https://dekalbcounty.org/departments/assessment-office/board-of-review/assessment-appeal/", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes, and the county recommends talking to your township assessor before filing an appeal with the Board of Review. A decision of the Board of Review can be taken to the Illinois Property Tax Appeal Board. The exemptions on the county's pages (general homestead, senior, senior assessment freeze, disability, home improvement) and the senior tax deferral loan are the state's programs, applied for through the county. Card, PayPal and similar payments carry a processor fee of 2.60% ($1.95 minimum), and eChecks cost $1.00 a transaction. Mobile homes get a separate one-installment bill with its own due date and a $25 monthly late charge, up to $100." }, "17043": { "fips": "17043", "county": "DuPage County", "state": "Illinois", "taxYear": "2025 Taxes Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "DuPage County Treasurer", "url": "https://www.dupagecounty.gov/elected_officials/treasurer/", "source": "https://www.dupagecounty.gov/elected_officials/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "DuPage County Supervisor of Assessments, with the township assessors", "url": "https://www.dupagecounty.gov/government/departments/supervisor_of_assessments/", "isState": false, "source": "https://www.dupagecounty.gov/elected_officials/treasurer/tax_information/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.dupagecounty.gov/elected_officials/treasurer/pay_real_estate_taxes/", "source": "https://www.dupagecounty.gov/elected_officials/treasurer/pay_real_estate_taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-01", "note": "Bills for 2025 taxes were mailed on April 29, 2026. A mailed payment is judged by its U.S. Postal Service postmark, not a postage meter mark or the day it arrives." }, { "label": "Second installment", "due": "2026-09-01", "note": "Participating DuPage County banks took payments only through September 1, 2026; after that, pay the Treasurer directly." } ], "delinquencyNote": "Illinois law charges interest of 1.5% a month on late payments, starting June 2 on the first installment and September 2 on the second. Pay by October 2, 2026 to keep the property off the published list of delinquent taxes. The last day to pay online is Friday, October 30, 2026, and the county's tax calendar gives the same day as the last day for personal checks; its payment pages say checks are refused after Saturday, October 31, so do not count on the weekend. From November 2, only cash, cashier's checks or money orders are accepted, and unpaid bills pick up an extra $10 for publication and mailing. The last day to pay is Wednesday, November 18, 2026, by 4:30 p.m. at the Treasurer's office, and the tax sale for unpaid 2025 taxes begins November 19, 2026.", "source": "https://www.dupagecounty.gov/elected_officials/treasurer/tax_information/index.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "DuPage County Board of Review", "deadline": "Within 30 days after your township's assessments are published. For 2026, the deadlines are September 28 for Wayne Township, October 5 for York, and October 13 for Addison and Naperville. Deadlines for Bloomingdale, Downers Grove, Lisle, Milton and Winfield had not been posted as of September 23, 2026. Starting in 2026, every appeal must be filed electronically.", "url": "https://www.dupagecounty.gov/government/departments/supervisor_of_assessments/appeal_process.php", "source": "https://www.dupagecounty.gov/government/departments/supervisor_of_assessments/assessment_status.php", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes, and a Board of Review decision can be taken to the Illinois Property Tax Appeal Board within 30 days, or to court. The exemptions on the county's pages (general homestead, home improvement, senior, senior assessment freeze, veterans and disability, and the senior tax deferral) are the state's programs, applied for through the county. E-check payments online are free; credit cards carry a 2.10% processor fee (at least $3 in person), and PIN debit cards, which work only at the Treasurer's office in Wheaton, cost $3. Mail payments in the envelope that comes with the bill; late in the year, mail to the Treasurer's office in Wheaton instead, because the county's pages give different closing dates (September 30 and October 31) for the Carol Stream post office box. If your lender pays from escrow, check before paying yourself so the bill is not paid twice. The Treasurer also accepts prepayment of next year's taxes." }, "17049": { "fips": "17049", "county": "Effingham County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Effingham County Treasurer (the county collector)", "url": "https://effinghamcountyil.gov/treasurer/", "source": "https://effinghamcountyil.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Effingham County Supervisor of Assessments, with the township assessors", "url": "https://effinghamcountyil.gov/assessments/", "isState": false, "source": "https://effinghamcountyil.gov/assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://effinghamcountyil.gov/treasurer/", "source": "https://effinghamcountyil.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-25", "note": "Bills were mailed August 21, 2026; if yours has not arrived by September 11, 2026, call the Treasurer's office at 217-342-6844. You may pay both installments together by this date. A mailed payment must be postmarked on or before the due date." }, { "label": "Second installment", "due": "2026-11-06", "note": "Banks in the county take payments only until the due date; a late payment must be made at the Treasurer's office, by mail or online." } ], "delinquencyNote": "A penalty of 1.5% a month is charged on delinquent taxes, and it goes up every 30 days; the late amounts are printed on the payment stubs at the bottom of the bill. Certified delinquent notices will be mailed November 30, 2026, with a $10 fee per parcel for the certified mailing and newspaper publication. After those notices go out, personal and business checks are no longer accepted (cash, cashier's check or money order only), and online payments are accepted until December 27, 2026. Late taxes and penalties can be paid until one business day before the tax sale, which for these taxes will be held January 7, 2027.", "source": "https://effinghamcountyil.gov/treasurer/effingham-county-treasurer-faqs/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Effingham County Board of Review", "deadline": "A complaint must be filed or postmarked within 30 calendar days after the county publishes the assessment changes for your township; the dates are also printed on the notice of change you receive by mail. For the 2025 assessments (the bills paid in 2026) the deadlines were May 13, 2026 for Banner, Liberty, Moccasin and Summit townships; May 16 for Jackson, Mound and West; May 23 for Bishop, Lucas, Mason, St. Francis, Teutopolis, Union and Watson; and May 30 for Douglas. The 2026 assessments had not been published as of September 23, 2026. Parcel-specific appeal forms come from the Supervisor of Assessments office (217-342-6711).", "url": "https://effinghamcountyil.gov/assessments/board-of-review-2/", "source": "https://effinghamcountyil.gov/assessments/board-of-review-2/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors and the county Supervisor of Assessments set values, and one county bill carries the taxes of every local district the property sits in, such as school districts, cities, park districts and the junior college. The Treasurer offers an optional, free prepayment plan (Treasurer 9) that spreads next year's tax over monthly payments due the 15th of each month, currently January through August; sign up by October 15 by calling 217-342-6844. Online payments by card carry a convenience fee and can take up to 7 days to show on your account. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the postmark date on the Board's written decision." }, "17055": { "fips": "17055", "county": "Franklin County", "state": "Illinois", "taxYear": "2025 Pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Franklin County Treasurer's Office", "url": "https://franklincountyil.gov/treasurers-office/", "source": "https://franklincountyil.gov/treasurers-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Franklin County Supervisor of Assessments (Chief County Assessment Officer), with the township assessors", "url": "https://franklincountyil.gov/supervisor-of-assessments/", "isState": false, "source": "https://franklincountyil.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://franklincountyil.gov/treasurers-office/", "source": "https://franklincountyil.gov/treasurers-office/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-10-13", "note": "Bills were mailed and posted online September 11, 2026." }, { "label": "Second installment", "due": "2026-11-13", "note": null } ], "delinquencyNote": "Each installment not paid by its due date is charged a late penalty of 1.5% a month, or part of a month, starting the day after the due date, as Illinois law requires. Taxes that stay unpaid are offered at the county's annual tax sale, where a buyer who pays them can then charge the owner a penalty on top of the tax, and can eventually ask a court for a deed to the property if the owner does not pay the buyer back in time.", "source": "https://franklincountyil.gov/wp-content/uploads/2026/09/Taxes-25-26.jpg", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Franklin County Board of Review", "deadline": "A written complaint on the Board of Review's form must be filed within 30 calendar days after the county publishes the assessment list for the year. The Supervisor of Assessments can give the exact date.", "url": "https://franklincountyil.gov/board-of-review/", "source": "https://franklincountyil.gov/board-of-review/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes, and an owner can question a value with the township assessor before going to the Board of Review. A decision of the Board of Review can be appealed to the Illinois Property Tax Appeal Board. One county bill carries the taxes of every local district the property sits in, including schools, townships, cities, libraries and fire districts. Mobile homes get a separate bill with its own due date (October 16, 2026 this year), and banks cannot take mobile home payments. Most local banks accept real estate tax payments, and there is a 24-hour drop box on the south side of the Campbell Building in Benton." }, "17057": { "fips": "17057", "county": "Fulton County", "state": "Illinois", "taxYear": "2025 Levy, payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Fulton County Treasurer (the county collector)", "url": "https://fultoncountyil.gov/officials/elected/fulton-county-treasurer/", "source": "https://fultoncountyil.gov/officials/elected/fulton-county-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fulton County Supervisor of Assessments, with the township assessors", "url": "https://fultoncountyil.gov/officials/appointed/about-the-supervisor-of-assessment/", "isState": false, "source": "https://fultoncountyil.gov/officials/appointed/about-the-supervisor-of-assessment/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://fultoncountyil.gov/officials/elected/fulton-county-treasurer/real-estate-tax-collection/payment-options/", "source": "https://fultoncountyil.gov/officials/elected/fulton-county-treasurer/real-estate-tax-collection/payment-options/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-12", "note": "A mailed payment postmarked on or before the due date is accepted; a postage meter imprint is not proof of a timely payment. Banks take payments only through the due dates." }, { "label": "Second installment", "due": "2026-09-04", "note": null } ], "delinquencyNote": "Each installment not paid by its due date is charged interest of 1.5% a month, or part of a month, starting the day after the due date. September 16, 2026 is the last day to avoid the $10 certified mailing fee, and October 1, 2026 the last day to keep a name out of the newspaper's delinquent list; for both, the payment must be in the Treasurer's office by 4 p.m., and postmarks are not accepted. September 30, 2026 is the last day to pay by phone or online, and after that date personal checks are not accepted. To keep the taxes out of the October tax sale, payment must be in the office by 4 p.m. on Thursday, October 29, 2026; postmarks are not accepted. Taxes sold at the sale carry interest of up to 9% for each six months until paid off through the County Clerk.", "source": "https://fultoncountyil.gov/wp-content/uploads/2026/05/2025-Levy-back-of-tax-bill.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Fulton County Board of Review", "deadline": "A written complaint on the Board of Review's form must be filed within 30 days after the assessment changes are published in a county newspaper. Complaints can be delivered to the Assessment Office in Lewistown by 4 p.m. on the last day, or mailed with a postmark on or before it. Complaints for Canton Township can also be filed at the Canton Township Office. Faxed or emailed complaints are not accepted, and late ones are not heard. The deadline for the 2025 assessment year was December 15, 2025; the county has not posted the 2026 date.", "url": "https://fultoncountyil.gov/complaint-forms/", "source": "https://fultoncountyil.gov/complaint-forms/", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes, and the Supervisor of Assessments acts as clerk of the Board of Review. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board. One county bill carries the taxes of every local district the property sits in, such as schools, cities, townships, park, library and fire districts. Online and phone payments go through an outside payment processor that charges 2.5% on cards and $1.50 for an electronic check. Payments can also be mailed with the bill stubs to the Fulton County Treasurer, P.O. Box 111, Lewistown, IL 61542, made in person at the courthouse, paid at most local banks through the due dates, or left in the courthouse drop box (by 4 p.m. on a due date to count as on time). Returned checks carry a $25 fee." }, "17063": { "fips": "17063", "county": "Grundy County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Grundy County Treasurer (the county collector)", "url": "https://www.grundycountyil.gov/services/treasurer/index.php", "source": "https://www.grundycountyil.gov/services/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Grundy County Supervisor of Assessments, with the township assessors", "url": "https://www.grundycountyil.gov/services/assessor/index.php", "isState": false, "source": "https://www.grundycountyil.gov/services/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.grundycountyil.gov/services/treasurer/index.php", "source": "https://www.grundycountyil.gov/services/treasurer/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-26", "note": "Bills for 2025 taxes were mailed no later than May 22, 2026." }, { "label": "Second installment", "due": "2026-09-04", "note": null } ], "delinquencyNote": "Late payments are charged a penalty of 1.5% a month, as Illinois law requires. After October 1, a $10 publication fee is added to every delinquent parcel. Payments made on or after October 1 must be cash, cashier's check, credit card or money order; personal and business checks are not accepted after that date. Electronic checks are accepted through October 15 and credit cards through October 31. Unpaid taxes go to the county's tax sale; last year's sale was held November 4, 2025, and the county has not yet posted the date of this year's sale.", "source": "https://www.grundycountyil.gov/services/treasurer/index.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Grundy County Board of Review", "deadline": "For the 2026 assessments (the bills paid in 2027), assessment notices were mailed on September 23, 2026, and the deadline to file an appeal is Monday, October 26, 2026. An appeal delivered in person must reach the Assessment Office by 4:30 p.m. that day; an emailed appeal, with the signed complaint form and all evidence, must be sent by 11:59 p.m.; a mailed appeal must be postmarked by that date. Starting with 2026, the county no longer mails a notice to owners whose value changed only by the equalization factor or the state's farmland values; those owners can check their new value on the county's online assessment inquiry.", "url": "https://www.grundycountyil.gov/services/assessor/board_of_review.php", "source": "https://www.grundycountyil.gov/services/assessor/board_of_review.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors set the first value, the county Supervisor of Assessments reviews it and handles exemptions, and the Treasurer sends one bill that carries the taxes of every local district the property sits in, such as schools, cities, townships and fire districts. You can pay online, by mail, by phone at 815-324-6390, at the drop box outside the Sheriff's Department, at participating local banks, or in person at the courthouse in Morris. Online and in-office card payments carry a 2.5% fee ($3 minimum) and electronic checks a $1.50 fee; the payment processor keeps these, not the county. Mobile home taxes are billed separately, due August 28, 2026. Taxes sold at a tax sale are redeemed through the County Clerk, not the Treasurer." }, "17067": { "fips": "17067", "county": "Hancock County", "state": "Illinois", "taxYear": "2025 (Payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Hancock County Treasurer (the county collector)", "url": "https://hancockcounty-il.gov/county-treasurer/", "source": "https://hancockcounty-il.gov/county-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hancock County Supervisor of Assessments (Chief County Assessment Officer)", "url": "https://hancockcounty-il.gov/supervisor-of-assessments/", "isState": false, "source": "https://hancockcounty-il.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://hancockcounty-il.gov/county-treasurer/access-property-tax-information/", "source": "https://hancockcounty-il.gov/county-treasurer/access-property-tax-information/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-26", "note": "State law treats a mailed payment as on time if it is postmarked on or before the due date." }, { "label": "Second installment", "due": "2026-09-04", "note": null } ], "delinquencyNote": "State law charges interest of 1.5% a month, or part of a month, on an unpaid installment, starting the day after its due date. The county says its annual sale of delinquent real estate taxes is held on the fourth Monday in October and that delinquent taxes are advertised in local newspapers two to three weeks before the sale; it has not posted this year's sale date.", "source": "https://hancockil.devnetwedge.com/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Hancock County Board of Review", "deadline": "Within 30 days after the county publishes the assessments for your township in the newspaper, filed at the Supervisor of Assessments office on the Board of Review's own appeal form, one form per parcel, with evidence attached. A mailed appeal counts as filed on its postmark date. The county had not yet posted its 2026 assessment publication.", "url": "https://hancockcounty-il.gov/supervisor-of-assessments/documents-forms-assessments/", "source": "https://hancockcounty-il.gov/2025-board-of-review-appeal-rules/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One county bill carries the taxes of every local district, including schools, townships, road and bridge, fire, library and ambulance districts. The Treasurer prepares and collects the bill but has no say over assessments; questions about values and exemptions go to the Supervisor of Assessments, and questions about tax levies and delinquent taxes to the County Clerk. The Treasurer's tax bill page still describes last year's bills, so check your bill or the county's online tax lookup for this year's dates. Card payments carry a 2.25% fee ($2.00 minimum) and e-checks a flat $2.00. Mailed payments go to the Treasurer at P.O. Box 248, Carthage. A Board of Review decision can be taken to the Illinois Property Tax Appeal Board." }, "17087": { "fips": "17087", "county": "Johnson County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Johnson County Treasurer (the county collector)", "url": null, "source": "https://ptab.illinois.gov/counties/Johnson.pdf", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Johnson County Supervisor of Assessments, with the township assessors", "url": null, "isState": false, "source": "https://ptab.illinois.gov/counties/Johnson.pdf", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://johnsonil.devnetwedge.com/", "source": "https://johnsonil.devnetwedge.com/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-08-14", "note": null }, { "label": "Second installment", "due": "2026-09-18", "note": null } ], "delinquencyNote": "An installment not paid by its due date is charged interest of 1.5% a month, or part of a month, starting the day after the due date, as Illinois law requires. Taxes that stay unpaid are offered at the county's annual tax sale.", "source": "https://johnsonil.devnetwedge.com/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Johnson County Board of Review", "deadline": "Under Illinois law, a complaint must be filed within 30 calendar days after the county publishes the assessment list for the year. The county does not post its publication date online; the Supervisor of Assessments (618-658-8010) can give it.", "url": null, "source": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003502000K16-55.htm", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Johnson County has no county website with tax pages. Bills, due dates and payment status are on the county's online tax inquiry, which also links to an outside payment site. You can also call the Treasurer's office in Vienna at 618-658-8042. One county bill carries the taxes of every local district the property sits in, including schools, cities, the community college and road districts. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board." }, "17089": { "fips": "17089", "county": "Kane County", "state": "Illinois", "taxYear": "2025 Taxes Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Kane County Treasurer", "url": "https://treasurer.kanecountyil.gov/", "source": "https://treasurer.kanecountyil.gov/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Kane County Supervisor of Assessments, with the township assessors", "url": "https://assessments.kanecountyil.gov/", "isState": false, "source": "https://assessments.kanecountyil.gov/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.kanecountyil.gov/", "source": "https://treasurer.kanecountyil.gov/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-01", "note": "Bills for 2025 taxes were mailed on or before May 1, 2026. Mailed payments count if the post office, not a postage meter, dates the postmark on or before the due date." }, { "label": "Second installment", "due": "2026-09-01", "note": "Many Kane County banks accept on-time payments at their drive-ups if you bring the payment coupon; the banks stop taking payments after the second due date." } ], "delinquencyNote": "There is no grace period. Illinois law charges interest of 1.5% a month, or part of a month, starting the day after the due date. On the first installment that is 1.5% from June 2, rising 1.5% on the 2nd of each month to 7.5% from October 2; on the second installment it is 1.5% from September 2 and 3.0% from October 2. Payments after September 15 also carry a $10 publication fee, postmarks are not honored after October 1, and payments after October 16 must be cash, cashier's check or money order. The last day to pay is Friday, October 23, 2026, and unpaid taxes go to the tax sale on Monday, October 26, 2026, after which they must be redeemed through the County Clerk. The Treasurer's general FAQ still says the last Friday in October, but this year's schedule ends on October 23.", "source": "https://treasurer.kanecountyil.gov/Pages/press.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Kane County Board of Review", "deadline": "Within 30 days after your township's assessment changes are published in the newspaper; a complaint mailed by U.S. Postal Service counts as filed on its postmark date. For 2026 the deadlines run township by township, from July 9, 2026 (Dundee) to October 21, 2026 (Plato); Aurora, Kaneville and Virgil are due October 13, 2026. Deadlines for Burlington, Campton, Elgin and Hampshire had not been posted as of September 23, 2026.", "url": "https://assessments.kanecountyil.gov/Pages/Assessment-Complaints.aspx", "source": "https://assessments.kanecountyil.gov/Pages/Deadline.aspx", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes, and a decision of the Board of Review can be taken to the Illinois Property Tax Appeal Board. The exemptions on the county's pages (general homestead, senior, senior assessment freeze, disability, veterans, home improvement) are the state's programs, applied for through the county. E-check payments online are free; card payments carry a processor fee of 2.35%. Besides the Treasurer's office in Geneva and its 24-hour drop box, the County Clerk's branch offices in Aurora and Elgin take payments by personal check or money order. Partial payments are not accepted. If an escrowing lender pays late, the lender is responsible for the penalties, not the homeowner's escrow account. Mobile homes get a separate bill with a $100 late fee." }, "17091": { "fips": "17091", "county": "Kankakee County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Kankakee County Treasurer", "url": "https://kankakeecountytreasurer.gov/", "source": "https://kankakeecountytreasurer.gov/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Kankakee County Supervisor of Assessments, with the township assessors", "url": "https://www.kankakeecountyil.gov/184/Supervisor-of-Assessments-Office", "isState": false, "source": "https://www.kankakeecountyil.gov/184/Supervisor-of-Assessments-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://kankakeecountytreasurer.gov/pay-taxes", "source": "https://kankakeecountytreasurer.gov/pay-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-25", "note": null }, { "label": "Second installment", "due": "2026-09-03", "note": null } ], "delinquencyNote": "Late payments are charged 1.5% a month in penalty and interest on the unpaid balance after each due date. September 25, 2026 is the last day to pay by personal or business check and without a publication fee, and delinquent notices are mailed October 6, 2026. The last day to pay online is October 23, 2026, and the last day to pay in the office is November 10, 2026. The tax sale is November 12, 2026. Starting with this sale, unpaid real estate taxes will not be sold to private tax buyers: the county will take them itself as trustee for the taxing districts. Unpaid mobile home taxes are still offered to buyers.", "source": "https://kankakeecountytreasurer.gov/important-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Kankakee County Board of Review", "deadline": "Within 30 days after your township's 2026 assessments are published. For 2026 every township's final appeal date is October 13, 2026. File on the county's assessment complaint form, and include the original and one copy of both the form and all your evidence. A mailed complaint counts on its U.S. Postal Service postmark, and fax or email complaints are not accepted.", "url": "https://www.kankakeecountyil.gov/161/Board-of-Review", "source": "https://www.kankakeecountyil.gov/DocumentCenter/View/7286/2026-Publication-and-Appeal-Deadline-Dates", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes; exemptions are handled by the Supervisor of Assessments, not the Treasurer. The exemptions listed on the county's pages are the state's programs. The Treasurer's optional CHOICES plan lets you prepay your bill in any amounts through the year; it does not change the due dates or the late penalty, and online prepayments cost $1 by e-check or 2.25% plus $1.50 by card. Every bank and credit union in the county except PNC takes tax payments, and there is a 24-hour drop box at the Treasurer's office, 189 E Court Street in Kankakee. A payment sent without the barcode from the bill carries a $5 fee; bills can be reprinted free from the county's tax inquiry site. Mobile homes get a separate bill, due September 24, 2026." }, "17093": { "fips": "17093", "county": "Kendall County", "state": "Illinois", "taxYear": "2025 Taxes Payable in Year 2026", "checked": "2026-09-23", "billingOffice": { "name": "Kendall County Treasurer and ex-officio County Collector", "url": "https://www.kendallcountyil.gov/offices/treasurer", "source": "https://www.kendallcountyil.gov/offices/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Kendall County Supervisor of Assessments, with the township assessors", "url": "https://www.kendallcountyil.gov/offices/assessments", "isState": false, "source": "https://www.kendallcountyil.gov/offices/assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.kendallcountyil.gov/offices/treasurer/paying-taxes", "source": "https://www.kendallcountyil.gov/offices/treasurer/paying-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-09", "note": "Bills for the 2025 tax year were mailed May 5, 2026. Kendall County sends one bill a year, payable in two equal installments, and no second bill is mailed for the second installment. A mailed payment is on time if it is postmarked on or before the due date." }, { "label": "Second installment", "due": "2026-09-09", "note": "Banks cannot accept any payment after this date; after it, pay the Collector's office directly, online or by phone." } ], "delinquencyNote": "An installment not paid by its due date is charged 1.5% of the installment amount a month: on the first installment, 1.5% from June 10, 3% from July 10, 4.5% from August 10, 6% from September 10 and 7.5% from October 10 through October 23; on the second installment, 1.5% from September 10 and 3% from October 10 through October 23. Owners with taxes still unpaid after the second installment are mailed a delinquent notice and charged a $10 fee. From October 1 the office accepts only cash, cashier's checks, money orders or certified checks, and card payments online or by phone end October 15, 2026. Taxes still unpaid are offered at the tax sale on October 26, 2026.", "source": "https://www.kendallcountyil.gov/offices/treasurer/tax-due-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Kendall County Board of Review", "deadline": "A written complaint on the Board of Review's form must be filed within 30 days after the assessments are published. For the 2026 assessments (the bills paid in 2027), the final filing date for every township is October 19, 2026, and the Board cannot accept complaints after it. Emailed or faxed forms are not accepted. Start by asking your township assessor to review the assessment. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the date on the written decision.", "url": "https://assessments.kendallcountyil.gov/", "source": "https://assessments.kendallcountyil.gov/documents/bor-rules.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes and the county Supervisor of Assessments reviews and equalizes those values; questions about how a value was set go to the township assessor first, whose phone number is on the back of the bill. One county bill carries the taxes of every local district the property sits in, and the Collector passes the money on to nearly 100 of them. The county will not mail the original bill to a mortgage company, so escrowed owners should ask their lender whether it needs a copy. Partial or estimated payments are not accepted: pay the exact installment amount or the whole bill. Card payments online or by phone carry a processor fee that the county does not collect (2.6% by phone, plus $0.95 for using the phone service)." }, "17095": { "fips": "17095", "county": "Knox County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Knox County Treasurer (the county collector)", "url": "https://www.knoxcountyil.gov/departments/county_treasurer/real_estate_taxes/index.php", "source": "https://www.ptab.illinois.gov/counties/Knox.pdf", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Knox County Supervisor of Assessments, with the township assessors", "url": "https://www.knoxcountyil.gov/departments/assessment_office/index.php", "isState": false, "source": "https://www.ptab.illinois.gov/counties/Knox.pdf", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.knoxcountyil.gov/departments/county_treasurer/real_estate_taxes/index.php", "source": "https://www.knoxcountyil.gov/departments/county_treasurer/real_estate_taxes/index.php", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [], "delinquencyNote": null, "source": "https://www.knoxcountyil.gov/departments/county_treasurer/real_estate_taxes/index.php", "confidence": "U", "changes": "annual" }, "appeal": { "body": "Knox County Board of Review", "deadline": "A written appeal, with its supporting documents, must be filed with the Board of Review within 30 days after the county publishes the year's assessment list. The Board sets the exact date each year; the 2026 date had not been confirmed as of September 23, 2026.", "url": "https://www.knoxcountyil.gov/departments/assessment_office/appeals.php", "source": "https://www.knoxcountyil.gov/departments/assessment_office/appeals.php", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Township assessors value homes, and the county Supervisor of Assessments reviews their work and handles exemptions. One county bill carries the taxes of every local district the property sits in, such as school districts, cities, fire and sanitary districts and the community college. Tax bills and payment status can be looked up on the county's online property tax inquiry. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the postmark date on the Board's written decision." }, "17097": { "fips": "17097", "county": "Lake County", "state": "Illinois", "taxYear": "2025 (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Lake County Treasurer", "url": "https://www.lakecountyil.gov/4923/Treasurer", "source": "https://www.lakecountyil.gov/199/Property-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lake County Chief County Assessment Office (values are set first by the township assessor's office)", "url": "https://www.lakecountyil.gov/4915/Chief-County-Assessor", "isState": false, "source": "https://www.lakecountyil.gov/199/Property-Taxes", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lakecountyil.gov/534/Online-Payments", "source": "https://www.lakecountyil.gov/528/Pay-My-Bill", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-04", "note": "Bills for tax year 2025 were mailed May 1, 2026, with a coupon for each installment. To pay the whole bill at once, send both coupons by the first due date. Mailed payments count if the envelope carries a U.S. Postal Service postmark (not a postage-meter stamp) on or before the due date." }, { "label": "Second installment", "due": "2026-09-04", "note": "September 4 was also the last day to pay at a local bank." } ], "delinquencyNote": "State law charges interest (the county calls it penalty interest) of 1.5% a month, or any part of a month, on an unpaid installment, starting the day after its due date (June 5 and September 5) and again on the 5th of each following month. Taxes still unpaid are published in the newspaper on October 15, 2026; to avoid that, pay online by September 30 or at the Treasurer's office by 5:00 p.m. on October 2 (a $10 fee is added after that). To avoid the tax sale on November 13, 2026, payment must reach the Treasurer's office by 5:00 p.m. on November 12 in cash, money order or cashier's check; postmarks do not count.", "source": "https://www.lakecountyil.gov/3522/Real-Estate-Tax-Calendar", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lake County Board of Review", "deadline": "Within 30 calendar days after the date your township's assessments are published in the newspaper; the deadline for your property is printed on your assessment notice. For 2026 the deadlines run township by township, from August 24, 2026 (Benton and Ela) to November 2, 2026 (Shields).", "url": "https://www.lakecountyil.gov/551/Online-Appeal-Filing", "source": "https://www.lakecountyil.gov/527/Filing-Deadlines-and-Decision-Mailed-Dat", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "The Treasurer mails one bill a year, with a coupon for each installment, and it covers every local government that taxes your home; Lake County has more than 200 of them. Your home is valued first by your township assessor, and the county asks owners to talk to that office before filing an appeal. Appeals to the Board of Review must be filed online, no attorney is needed for a home, and the deadline differs by township. The exemptions on the county's tax relief pages (general homestead, seniors, veterans and disabled persons, home improvement) are the state's programs, applied for through the county. Online card payments carry a processor fee of 2.35% for credit cards or PayPal and 1.5% for debit cards; e-checks are free. Online payment is open only during part of the collection period and only for the current tax year." }, "17099": { "fips": "17099", "county": "LaSalle County", "state": "Illinois", "taxYear": "2025 Real Estate Taxes Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "LaSalle County Treasurer and County Collector", "url": "https://lasallecountytreasurer.com/", "source": "https://www.lasallecountyil.gov/31/Departments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "LaSalle County Assessment Office (Chief County Assessment Officer), with the township assessors", "url": "https://www.lasallecountyil.gov/194/Assessments", "isState": false, "source": "https://www.lasallecountyil.gov/194/Assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lasallecountytreasurer.com/payment-options/", "source": "https://lasallecountytreasurer.com/payment-options/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-15", "note": "Under state law a mailed payment postmarked on or before the due date is on time." }, { "label": "Second installment", "due": "2026-09-09", "note": "This is also the last day to pay at a LaSalle County bank; after it, pay the Treasurer directly, by mail, online or by phone." } ], "delinquencyNote": "State law adds interest of 1.5% a month, or part of a month, on an installment not paid by its due date. Owners with taxes unpaid after September 24, 2026 are sent a certified letter on September 25 and must add a $10 fee. Payments after September 25 must be made by cash, money order, cashier's check or certified check, and no personal checks are taken after October 1. October 16, 2026 is the last day to pay before the unpaid list is published. November 9, 2026 is the last day to pay before the tax sale (card payments end that day and the drop box closes at 3:00 p.m.), and the tax sale is November 10, 2026. For this tax sale the county has chosen to acquire all delinquent real estate taxes itself, as trustee for the local taxing districts, instead of offering them to private tax buyers; delinquent mobile home taxes still go to private buyers.", "source": "https://lasallecountytreasurer.com/schedule/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "LaSalle County Board of Review", "deadline": "A written appeal, signed with an affirmation, must be filed with the Board of Review within 30 days after the assessments for your township are published in the local newspaper. For the 2025 assessments (the bills paid in 2026) the deadline for every township was Monday, December 1, 2025; the 2026 assessments had not been published as of September 23, 2026. The Assessment Office no longer accepts documents by fax.", "url": "https://www.lasallecountyil.gov/788/Board-of-Review", "source": "https://www.lasallecountyil.gov/197/Assessment-Publications", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes, and the county Assessment Office handles exemptions and reviews those values. One county bill carries the taxes of every local district the property sits in, such as school districts, cities and park districts. Mobile homes are billed separately, with their own due date (June 19, 2026 this year). Card and eCheck payments online or by phone go through a private processor, which charges 2.40% (at least $2.00) for cards and $1.00 for an eCheck; the county does not keep the fee. Owners whose homes were damaged in the June 11, 2026 tornado can ask the Assessment Office for a disaster-related reassessment, which applies to the 2026 assessment paid in 2027. Back taxes already sold at a past tax sale are paid to the County Clerk, not the Treasurer." }, "17105": { "fips": "17105", "county": "Livingston County", "state": "Illinois", "taxYear": "2025 Payable in 2026", "checked": "2026-09-23", "billingOffice": { "name": "Livingston County Treasurer (the county collector)", "url": "https://www.livingstoncountyil.gov/department/treasurer/index.php", "source": "https://www.livingstoncountyil.gov/department/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Livingston County Supervisor of Assessments (Chief County Assessment Officer), with the township assessors", "url": "https://www.livingstoncountyil.gov/department/supervisor_of_assessments/index.php", "isState": false, "source": "https://www.livingstoncountyil.gov/department/supervisor_of_assessments/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.livingstoncountyil.gov/department/treasurer/index.php", "source": "https://www.livingstoncountyil.gov/department/treasurer/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-10", "note": "Real estate bills for the 2025 tax year were mailed May 29, 2026. A mailed payment is on time if it is postmarked on or before the due date." }, { "label": "Second installment", "due": "2026-09-10", "note": "This is also the last day to pay at a bank; banks do not take payments after the second due date." } ], "delinquencyNote": "State law charges interest of 1.5% a month, or part of a month, on an unpaid installment, starting the day after its due date. Delinquent notices go out October 14, 2026 with a $10 fee, and payment must reach the Treasurer's office by that day to keep the name out of the newspaper list, published the week of October 19. October 14 is also the last day to pay by personal or business check or e-check; after that only certified funds are accepted. Card payments end October 23, 2026, and the last day to pay in the office is Friday, November 6, 2026. Unpaid taxes go to the tax sale on Monday, November 9, 2026. The county says its dates are subject to change.", "source": "https://www.livingstoncountyil.gov/Documents/Department/Treasurer/2026%20Real%20Estate%20&%20Mobile%20Home%20Tax%20Dates.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Livingston County Board of Review", "deadline": "Within 30 days after the county publishes assessment changes in the newspaper, in writing on the Board of Review's own form. For 2025 assessments, changes were published and mailed October 10, 2025 and the deadline was November 10, 2025. The county had not yet posted its 2026 dates.", "url": "https://www.livingstoncountyil.gov/department/supervisor_of_assessments/board_of_review.php", "source": "https://www.livingstoncountyil.gov/department/supervisor_of_assessments/board_of_review.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes, and the county Supervisor of Assessments reviews and equalizes those values and handles exemptions. Mailed payments go to the Livingston County Collector, P.O. Box 50, Pontiac, IL 61764, with the payment stub; there is a $2.00 reprint fee for a homeowner without the stub, and partial payments are not accepted. There are drop boxes at the Historic Courthouse in Pontiac. Online card payments carry an outside processor's fee of 2.25% plus $1.50, and e-checks a flat $2.00. Mobile homes get a separate bill, due August 10, 2026. A Board of Review decision can be taken to the Illinois Property Tax Appeal Board." }, "17111": { "fips": "17111", "county": "McHenry County", "state": "Illinois", "taxYear": "2025 Property Taxes Payable in 2026", "checked": "2026-09-23", "billingOffice": { "name": "McHenry County Treasurer", "url": "https://www.mchenrycountyil.gov/departments/treasurer", "source": "https://web.archive.org/web/20260831084427/https://www.mchenrycountyil.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "McHenry County Assessments Office (Supervisor of Assessments), with the township assessors", "url": "https://www.mchenrycountyil.gov/departments/assessments", "isState": false, "source": "https://web.archive.org/web/20260812102607/https://www.mchenrycountyil.gov/departments/assessments/board-of-review", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mchenrycountyil.gov/departments/treasurer/look-up-pay-your-tax-bill", "source": "https://web.archive.org/web/20260831084427/https://www.mchenrycountyil.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-09", "note": "Already past for this cycle. June 9, 2026 was a Tuesday. Under state law a mailed payment postmarked on or before the due date is on time." }, { "label": "Second installment", "due": "2026-09-09", "note": "Already past for this cycle. September 9, 2026 was a Wednesday." } ], "delinquencyNote": "Under state law an unpaid installment carries interest of 1.5% a month or part of a month starting the day after its due date. Taxes left unpaid are offered at the county's annual tax sale; the last one was held in November 2025, and the county had not posted the 2026 sale date when this was checked.", "source": "https://mchenryil.devnetwedge.com/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "McHenry County Board of Review", "deadline": "File with the Board of Review within 30 days after your township's assessments are published in the newspaper, so each township has its own deadline; the county lists them by township. For 2026, McHenry Township's assessments were published Saturday, September 5, 2026, and its last day to file is Monday, October 5, 2026. Other townships publish on their own dates, and a window may already have closed, so check your township's date with the county or your township assessor. A decision of the Board of Review can be appealed to the Illinois Property Tax Appeal Board within 30 days of the written decision.", "url": "https://www.mchenrycountyil.gov/departments/assessments/board-of-review/township-filing-deadlines", "source": "https://www.mchenrytownship.com/assessor/", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Township assessors value homes and the county Supervisor of Assessments reviews them, with appeals to the county Board of Review. One county bill carries the taxes of every local district the property sits in. Paying online by electronic check is free; credit cards, debit cards and digital wallets carry a 2.4% fee that goes to the processor, not the county." }, "17113": { "fips": "17113", "county": "McLean County", "state": "Illinois", "taxYear": "Tax Year 2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "McLean County Treasurer & Tax Collector", "url": "https://www.mcleancountyil.gov/97/Treasurer-Tax-Collector", "source": "https://www.mcleancountyil.gov/97/Treasurer-Tax-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "McLean County Supervisor of Assessments (Chief County Assessment Officer), with the township assessors", "url": "https://www.mcleancountyil.gov/76/Assessor", "isState": false, "source": "https://www.mcleancountyil.gov/76/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mcleancountyil.gov/112/Parcel-Information-Look-Up", "source": "https://www.mcleancountyil.gov/112/Parcel-Information-Look-Up", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-10", "note": "Real estate tax bills were scheduled to be mailed May 7, 2026. A mailed payment is on time if it is postmarked on or before the due date. Banks accept payments only on or before each due date, and only with the payment coupon." }, { "label": "Second installment", "due": "2026-09-10", "note": null } ], "delinquencyNote": "Illinois law charges interest of 1.5% a month on an unpaid installment, starting with payments made or postmarked after the due date (June 10 and September 10). October 9, 2026 is the last day to pay in the office by personal check and to avoid having the delinquent tax published in the newspaper; after that, certified funds are required and a $10 certified-mail fee is added from October 12. Online and phone card payments end October 30. The final day to pay, in certified funds at the Treasurer's office before 4:30 p.m., is Thursday, November 5, 2026; no payments are taken on the sale day, Friday, November 6, 2026. This year unpaid real estate taxes will not be sold to private tax buyers: the County Board, acting as trustee for the taxing districts, has elected to take all delinquent 2025 real estate taxes itself. Unpaid mobile home taxes are still offered to buyers at the sale. Taxes taken at the sale must be redeemed through the County Clerk.", "source": "https://www.mcleancountyil.gov/97/Treasurer-Tax-Collector", "confidence": "P", "changes": "annual" }, "appeal": { "body": "McLean County Board of Review", "deadline": "Within 30 days after your township's assessment notice is published in the newspaper; a late complaint will not be heard. For 2026 the deadlines run township by township, from September 25, 2026 (Allin, Arrowsmith, Bellflower and several other rural townships) to October 29, 2026 (Bloomington, City of Bloomington, Downs and Old Town); Normal and most other townships are due October 5, 2026.", "url": "https://www.mcleancountyil.gov/109/Filing-an-Assessment-Complaint", "source": "https://www.mcleancountyil.gov/109/Filing-an-Assessment-Complaint", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes; the City of Bloomington and Normal township assessors keep their own property records online. A decision of the Board of Review can be taken to the Illinois Property Tax Appeal Board. One county bill carries the taxes of the nearly 200 taxing districts in the county. The exemptions on the county's pages and the senior tax deferral loan are the state's programs, applied for through the county. Mailed real estate payments go to a lockbox at P.O. Box 843637, Kansas City, MO 64184-3637, but payments mailed on or after October 1 go to P.O. Box 2400, Bloomington, IL 61702-2400. Online and phone payments carry a processor fee of 2.25% plus $1.50 for cards, or $2.00 for an e-check; automatic annual withdrawal is free. Mobile homes get a separate bill due June 15, 2026, with a $25 monthly late charge. Parts of McLean County were declared state disaster areas in June and August 2026, and owners of damaged property can apply for reassessment." }, "17115": { "fips": "17115", "county": "Macon County", "state": "Illinois", "taxYear": "2025 (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Macon County Treasurer", "url": "https://maconcounty.illinois.gov/departments/treasurer/", "source": "https://maconcounty.illinois.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Macon County Supervisor of Assessments (township assessors set the initial values)", "url": "https://maconcounty.illinois.gov/departments/supervisor-of-assessments/", "isState": false, "source": "https://maconcounty.illinois.gov/departments/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://maconcounty.illinois.gov/departments/treasurer/", "source": "https://maconcounty.illinois.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-18", "note": "Illinois taxes are billed a year behind: the bills mailed in 2026 are for the 2025 tax year. Bills are mailed in May each year and the first installment is due 30 days after mailing, so this date moves each year. June 18, 2026 was a Thursday." }, { "label": "Second installment", "due": "2026-09-01", "note": "Due September 1 each year, or the first working day after if September 1 falls on a weekend or Labor Day. September 1, 2026 was a Tuesday. There is one bill a year with two payment coupons; no separate bill is mailed for the second installment." } ], "delinquencyNote": "State law adds a penalty of 1.5% a month, or part of a month, starting the day after each installment's due date, so even one day late costs the full 1.5%. A payment sent by mail counts as on time if it is postmarked on or before the due date. After the second installment, unpaid taxes get a $10 cost for the certified delinquent notice and newspaper publication, the owner's name is published, and the unpaid taxes are offered at the county's annual tax sale.", "source": "https://www.propertytax.maconcounty.illinois.gov/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Macon County Board of Review", "deadline": "Within 30 calendar days of the date assessments are published in the local newspaper; by state law, a late appeal cannot be accepted. For 2025 assessments (the bills paid in 2026) the publication date was September 27, 2025 and the deadline October 27, 2025. The county had not yet posted the publication date for 2026 assessments. A decision applies to the tax year appealed, which is billed the following year.", "url": "https://maconcounty.illinois.gov/faq-items/how-do-i-appeal-my-property-assessment/", "source": "https://maconcounty.illinois.gov/announcements/2025-assessment-publication/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county treasurer collects for every taxing district on one bill, including the City of Decatur, school districts, townships, parks and libraries, so there is no separate city bill. Questions about a home's assessed value go to the township assessor first; exemptions are handled by the Supervisor of Assessments, and a missing exemption should be raised with that office right away. New owners should file a change of address with the treasurer by March 15 and can ask for a duplicate bill; not receiving a bill does not excuse late penalties. Escrowed owners can have the bill sent straight to the mortgage company on written request. Online payments go through a payment vendor's site linked from the treasurer's page, which has its own help line." }, "17117": { "fips": "17117", "county": "Macoupin County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Macoupin County Treasurer / Ex-Officio Collector", "url": "https://macoupincountyil.gov/ova_sev/county-treasurer/", "source": "https://macoupincountyil.gov/ova_sev/county-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Macoupin County Supervisor of Assessments, with the township assessors", "url": "https://macoupincountyil.gov/ova_dep/assessment-office/", "isState": false, "source": "https://macoupincountyil.gov/ova_dep/assessment-office/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://macoupincountyil.gov/ova_sev/county-treasurer/", "source": "https://macoupincountyil.gov/ova_sev/county-treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-24", "note": "Illinois taxes are billed a year behind: the bills paid in 2026 are for the 2025 tax year. Bills were mailed the week of May 18, 2026; call the Treasurer if yours has not arrived. Each installment is half the total, or the whole bill may be paid by the first due date. July 24, 2026 was a Friday. A mailed payment postmarked on or before the due date is on time under Illinois law." }, { "label": "Second installment", "due": "2026-09-25", "note": "September 25, 2026 was a Friday. Banks in the county cannot take payments after this date." } ], "delinquencyNote": "Interest of 1.5% a month is added starting the day after each due date, and part of a month counts as a whole month. After the second installment deadline, $10 is added to each bill for the certified letter and newspaper publication. Late taxes and interest can be paid until the Friday before the tax sale, which is set for Monday, November 23, 2026; the last day to pay online is November 6, 2026. Taxes still unpaid are sold to a tax buyer, and the owner then has, in most cases, two years to redeem them through the County Clerk before the buyer can seek a deed.", "source": "https://macoupincountyil.gov/ova_sev/county-treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Macoupin County Board of Review", "deadline": "A written complaint must be filed with the Board of Review within 30 days after the assessment list for your township is published in the newspaper; a complaint sent by mail must be postmarked by the deadline. The county had not posted its 2026 publication dates as of September 23, 2026. The Board sends a tentative decision, and you may ask for a hearing within 10 days of the postmark on that notice.", "url": "https://macoupincountyil.gov/ova_dep/assessment-office/", "source": "https://macoupincountyil.gov/wp-content/uploads/2020/12/Board-of-Review-rules.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county bill is the only real estate tax bill you receive, and it carries the taxes of every local district the property sits in. Taxes can be paid at most banks in the county (not those in Carlinville) through the second due date, by mail to the Macoupin County Collector, P.O. Box 20, Carlinville, IL 62626, in person at the courthouse, or by card online through a payment site linked from the Treasurer's page. If a mortgage company pays your taxes, forward the bill to it. Mobile home taxes are billed separately, with a $25 a month late penalty up to $100." }, "17131": { "fips": "17131", "county": "Mercer County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Mercer County Treasurer and Collector", "url": "https://www.mercercountyil.org/deparments/treasurer.php", "source": "https://www.mercercountyil.org/deparments/treasurer.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mercer County Supervisor of Assessments (Chief County Assessment Officer), with the township assessors", "url": "https://www.mercercountyil.org/deparments/assessments.php", "isState": false, "source": "https://www.mercercountyil.org/deparments/assessments.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mercercountyil.org/deparments/treasurer.php", "source": "https://www.mercercountyil.org/deparments/treasurer.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-26", "note": "Bills for the 2025 tax year were mailed May 26, 2026. Mailed payments count as on time by their postmark date. Local banks in the county take payments without penalty until noon on the Saturday after a due date, but not later." }, { "label": "Second installment", "due": "2026-09-18", "note": null } ], "delinquencyNote": "A late installment is charged a penalty of 1.5% starting the day after its due date, with no grace period. The county describes the penalty as growing by 1.5% every 30 days, but state law sets it at 1.5% a month or part of a month, so each new month adds another 1.5%. Delinquent notices go out October 5, 2026; after that, card and e-check payments stop and only a bank cashier's check, money order or cash is accepted. To stay off the published delinquent list, payment must reach the office by 4 p.m. on October 7, 2026. The last day to pay is November 4, 2026, in the office by 4 p.m. Taxes still unpaid go to the annual tax sale on November 6, 2026, at the courthouse in Aledo, and the county's notice for this sale says the county will acquire the tax certificates for all properties on the delinquent list.", "source": "https://www.mercercountyil.org/deparments/treasurer.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Mercer County Board of Review", "deadline": "Within 30 days after the county publishes your township's assessment changes in the newspaper, filed on the Board of Review's form; a mailed complaint counts as filed on its postmark date. For 2025 assessments the deadline was November 14, 2025 in Preemption, New Boston, Millersburg and North Henderson townships and November 7, 2025 in the other townships with changes. The county had not yet posted publication dates for 2026 assessments.", "url": "https://www.mercercountyil.org/deparments/board_of_review.php", "source": "https://www.mercercountyil.org/deparments/assessments.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes, and the county asks owners to take assessment questions to their township assessor first. Address changes and exemptions are handled by the Supervisor of Assessments, not the Treasurer, and all exemption applications except open space are due December 31. A decision of the Board of Review can be appealed to the Illinois Property Tax Appeal Board within 30 days of the board's written decision. One county bill carries the taxes of every local district, including schools, cities and villages, townships, fire districts and libraries. Online payments carry a third-party handling fee. Taxes can also be paid at any bank in Mercer County, at People's National Bank in Reynolds or CBI Bank and Trust in Buffalo Prairie, by mail, or in the two courthouse drop boxes, always with the payment stubs. The county has no mobile home privilege tax bill." }, "17133": { "fips": "17133", "county": "Monroe County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Monroe County Treasurer/Collector", "url": "https://monroecountyil.gov/departments/treasurers-office/", "source": "https://monroecountyil.gov/departments/treasurers-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Monroe County Assessor's Office", "url": "https://monroecountyil.gov/departments/assessors-office/", "isState": false, "source": "https://monroecountyil.gov/departments/assessors-office/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://monroecountyil.gov/departments/treasurers-office/tax-payments/", "source": "https://monroecountyil.gov/departments/treasurers-office/tax-payments/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-18", "note": "Bills for 2025 taxes were mailed June 25, 2026. A mailed payment postmarked on or before the due date counts as on time." }, { "label": "Second installment", "due": "2026-11-06", "note": null } ], "delinquencyNote": "After each due date, interest of 1.5% a month is charged. It is not prorated, and each installment is charged separately. The postmark rule does not apply to taxes that are already delinquent. Unpaid 2025 taxes go to the tax sale on January 14, 2027 at 9:00 a.m. at the Monroe County Courthouse; the county sells the unpaid taxes, not the property, and they must then be redeemed through the County Clerk.", "source": "https://monroecountyil.gov/departments/treasurers-office/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Monroe County Board of Review", "deadline": "Within 30 days of the date of the assessment publication and notice of assessed value, on the Board's complaint form with one copy of your evidence attached. If the Board proposes an increase, you have 14 days from the postmark on that notice to file. The county had not posted 2026 assessment notices or a 2026 deadline as of September 23, 2026.", "url": "https://monroecountyil.gov/departments/assessors-office/formal-complaint-forms/", "source": "https://monroecountyil.gov/download/423/forms/266664/2025-board-of-review-rules.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Monroe County bills late in the year: the first installment for 2025 taxes is due in September 2026, not in June as in many Illinois counties. The exemptions on the county's pages (general homestead, senior, senior assessment freeze, disability, veterans, home improvement) are the state's programs, applied for through the Assessor's Office. Payments are taken in person at the Courthouse in Waterloo, at a drop box on the Market Street side of the Courthouse, at many banks in Monroe and Randolph counties up to the due date, online, or by phone. Online bank payments cost $2.00 each, and card payments carry a convenience fee. If an escrowing lender pays late, the lender owes the penalties, not your escrow account. The Treasurer accepts prepayments toward a future bill." }, "17157": { "fips": "17157", "county": "Randolph County", "state": "Illinois", "taxYear": "2025 (Payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Randolph County Treasurer", "url": "https://randolphcountyil.gov/treasurer/", "source": "https://randolphcountyil.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Randolph County Supervisor of Assessments", "url": "https://randolphcountyil.gov/supervisor-of-assessments/", "isState": false, "source": "https://randolphcountyil.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://randolphcountyil.gov/treasurer/", "source": "https://randolphcountyil.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-08-28", "note": "August 28, 2026 is a Friday. Under state law a mailed payment postmarked on or before the due date is on time. The county has not posted these dates on its own pages; they are the dates printed on this year's bills." }, { "label": "Second installment", "due": "2026-09-30", "note": "September 30, 2026 is a Wednesday. Taxes not paid by this date are delinquent and are published and offered at the county's tax sale." } ], "delinquencyNote": "Payments not received or postmarked by a due date carry interest of 1.5% a month or part of a month, as Illinois law sets. Taxes still unpaid after the second installment due date are delinquent, the Treasurer sends a final notice by certified mail, and the taxes are offered at the annual tax sale, which the county holds in December (the month can vary slightly). After a sale, the owner has at least two years (two and a half for homes of one to six units) to redeem through the County Clerk, in one full payment by certified funds.", "source": "https://randolphil.devnetwedge.com/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Randolph County Board of Review", "deadline": "A complaint must be filed with the Board of Review within 30 days of the county's publication of assessments, on the county's complaint form, by email, fax, mail or in person at the Board of Review's office in the Chester courthouse. The county has not posted the publication date for the 2026 assessments. A decision of the Board of Review can be appealed to the Illinois Property Tax Appeal Board.", "url": "https://randolphcountyil.gov/supervisor-of-assessments/", "source": "https://randolphcountyil.gov/wp-content/uploads/2025-BOARD-OF-REVIEW-OFFICIAL-RULES.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Illinois bills property tax a year behind, so the bill paid in 2026 is for 2025. One county bill carries the taxes of every local district the property sits in. The Treasurer offers a monthly installment plan for paying ahead; the application is available from the Treasurer's office. Card payments can be made at the Treasurer's office or online through the county's payment site, and the Treasurer lists fees of $3.95 for a debit card, 2.85% for a credit card and $1.50 for an electronic check. If a mortgage company pays your tax, it must give you a copy of the bill within 15 days of receiving it. Mobile homes are taxed for the current year on a separate bill." }, "17163": { "fips": "17163", "county": "St. Clair County", "state": "Illinois", "taxYear": "2025 Real Estate Tax (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "St. Clair County Treasurer (County Collector)", "url": "https://www.co.st-clair.il.us/departments/treasurer", "source": "https://www.co.st-clair.il.us/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "St. Clair County Assessor's Office (Supervisor of Assessments)", "url": "https://www.co.st-clair.il.us/departments/assessor", "isState": false, "source": "https://www.co.st-clair.il.us/departments/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.st-clair.il.us/departments/treasurer/where-to-pay", "source": "https://www.co.st-clair.il.us/departments/treasurer/where-to-pay", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-01", "note": "Already past for this cycle. July 1, 2026 was a Wednesday. Under state law a mailed payment postmarked on or before the due date is on time." }, { "label": "Second installment", "due": "2026-09-01", "note": "Already past for this cycle. September 1, 2026 was a Tuesday. Local banks accept payments only through this date; after it, pay the Treasurer directly or online." } ], "delinquencyNote": "An installment not paid by its due date is delinquent the next day and carries interest of 1.5% a month or part of a month under state law. Unpaid 2025 taxes must be paid by 4:30 p.m. Friday, September 18, 2026 to stay off the delinquent list published in the newspaper, and by 4:30 p.m. Friday, October 30, 2026 to avoid the tax sale on Monday, November 2, 2026. On those two days online payments stop at 3 p.m. and postmarks are not accepted. The county marks all of these dates as tentative.", "source": "https://www.co.st-clair.il.us/departments/treasurer/collection-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "St. Clair County Board of Review", "deadline": "File with the Board of Review within 30 days after your township's assessment list is published in the local newspaper, so the deadline depends on your township. For the 2026 assessments (taxes payable in 2027) the last day to file is September 25, 2026 in Lebanon and Shiloh Valley townships; September 29, 2026 in Belleville, Lenzburg, Marissa, Millstadt, St. Clair, Stookey and Sugarloaf townships; and September 28, 2026 in Caseyville, Centreville, East St. Louis, Engelmann, Fayetteville, Freeburg, Mascoutah, New Athens, Prairie Du Long, Smithton and Stites townships. Canteen and O'Fallon township values had not been published as of September 23, 2026; owners there have 30 days from their township's publication date, so check with the Assessor for the exact day. A township is not the same as the city of the same name, so check which township your parcel is in. Start with an informal review at the County Assessor's office. All evidence must reach the Board of Review at least 5 days before your hearing. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the written decision.", "url": "https://www.co.st-clair.il.us/departments/board-of-review/documents-forms", "source": "https://www.co.st-clair.il.us/webdocuments/departments/assessor/additionaldocs/PublicationsListing.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Illinois bills a year behind: the 2025 taxes were billed in late May 2026 and are paid during 2026. The county bill carries the taxes of every local district, including cities and schools, and the Treasurer passes them on. Property is reassessed on a four-year cycle that rotates among the county's 22 townships, assessment changes are published township by township each year, and the appeal window runs from each township's publication date. Online payments run through the county's payment portal, operated by MuniPay; cards cost 2.5% (at least $2) and electronic checks a small flat fee. The Treasurer also offers an optional monthly payment plan through EquaPay for the next year's bill, which does not change the due dates." }, "17165": { "fips": "17165", "county": "Saline County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Saline County Treasurer", "url": "https://salinecounty.illinois.gov/treasurer/", "source": "https://salinecounty.illinois.gov/county-clerk-recorder/delinquent-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Saline County Chief County Assessment Office (County Assessor), with the township assessors", "url": "https://salinecounty.illinois.gov/assessor/", "isState": false, "source": "https://salinecounty.illinois.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Saline County Board of Review", "deadline": "A written complaint must be filed with the Board of Review within 30 calendar days after the county publishes the assessment list for your township, as Illinois law sets for every county outside Cook; after that the Board cannot accept complaints. A complaint sent by U.S. mail counts as filed on its postmark date. Saline County's assessment cycle runs about a year behind: the most recent assessment notice on the county's website, as of September 23, 2026, is for the 2024 values. Start by asking the County Assessor's office to review the assessment. For complaint forms and the Board's rules, call the County Assessor's office at 618-252-0691.", "url": "https://salinecounty.illinois.gov/assessor/board-of-review/", "source": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003502000K16-55.htm", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Saline County had not posted due dates for the 2025 tax year bills, which are paid in 2026, as of September 23, 2026. The county says bills go out once a year with two installment due dates that are usually in October and November, but the dates change from year to year, so use the dates printed on the bill. A payment not received or postmarked by its due date is charged a penalty of 1.5% a month, as Illinois law requires, and taxes unpaid after the second installment are published and offered at the county's tax sale, which is usually held in January. One county bill carries the taxes of every local district the property sits in, such as the school district, the city, the township, the park district and the library. Bills can be looked up, and paid by card, through the county's online property tax inquiry, which a private company runs for the county; the Treasurer's office at 618-252-6915 handles lost bills and payment questions." }, "17167": { "fips": "17167", "county": "Sangamon County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Sangamon County Treasurer", "url": "https://sangamonil.gov/departments/s-z/treasurer", "source": "https://sangamonil.gov/departments/s-z/treasurer/real-estate-tax-payments-options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sangamon County Supervisor of Assessments, with the township assessors", "url": "https://sangamonil.gov/departments/s-z/supervisor-of-assessments", "isState": false, "source": "https://sangamonil.gov/departments/s-z/supervisor-of-assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://sangamonil.gov/departments/s-z/treasurer/real-estate-tax-payments-options", "source": "https://sangamonil.gov/departments/s-z/treasurer/real-estate-tax-payments-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-05", "note": "A mailed payment is on time if it is postmarked by the due date." }, { "label": "Second installment", "due": "2026-09-04", "note": "INB bank branches take payments at the drive-thru and lobby through November 4, 2026; bring the payment stub from your bill." } ], "delinquencyNote": "Illinois law charges interest of 1.5% a month, or part of a month, on late payments, starting June 6 on the first installment and September 5 on the second. Online, phone and INB bank payments are taken through November 4, 2026 at 5:00 p.m. The last day to pay is Thursday, November 5, 2026, by 5:00 p.m. at the Treasurer's office in the County Building, and payments that day are cash or check only. The tax sale is set for November 6, 2026.", "source": "https://sangamonil.gov/departments/s-z/treasurer/current-year-real-estate-information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Sangamon County Board of Review", "deadline": "Within 30 days after your township's assessment changes are published in the newspaper (state law). For 2026, the deadline for Capital Township was September 8, and for Gardner, Loami and Maxwell townships it is November 9, 2026. Deadlines for the other townships had not been posted as of September 23, 2026. File an assessment complaint with the Board of Review; a complaint mailed by U.S. Postal Service counts as filed on its postmark date.", "url": "https://sangamonil.gov/departments/s-z/supervisor-of-assessments/assessment-complaint-form", "source": "https://sangamonil.gov/departments/s-z/supervisor-of-assessments/assessment-complaint-form", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "Township assessors value homes, and the Board of Review hears complaints about assessments; the Supervisor of Assessments serves as its clerk. The exemptions and the senior tax deferral listed on the county's pages are the state's programs, applied for through the county. E-check payments online are free; card payments, online or by phone, go through a separate payment processor that charges a convenience fee. The Treasurer takes prepayments of next year's taxes starting in late November. Mobile homes get a separate tax bill: for 2026 it was mailed May 8 and due September 4, and the last day to pay it is also November 5." }, "17171": { "fips": "17171", "county": "Scott County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Scott County Treasurer (the county collector)", "url": "https://www.scottcoil.gov/treasurerinformation", "source": "https://www.scottcoil.gov/treasurerinformation", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Scott County Assessor's Office (Supervisor of Assessments)", "url": "https://www.scottcoil.gov/assessorinformation", "isState": false, "source": "https://www.scottcoil.gov/assessorinformation", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.scottcoil.gov/makepayment", "source": "https://www.scottcoil.gov/makepayment", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-17", "note": "Bills were mailed June 8, 2026. State law treats a mailed payment as on time if it is postmarked on or before the due date." }, { "label": "Second installment", "due": "2026-09-18", "note": null } ], "delinquencyNote": "State law charges interest of 1.5% a month, or part of a month, on an unpaid installment, starting the day after its due date. The Treasurer, with the County Clerk, holds an annual sale of delinquent real estate taxes; the county has not posted this year's sale date.", "source": "https://www.scottcoil.gov/treasurerinformation", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Scott County Board of Review", "deadline": "Within 30 calendar days after the county publishes the assessment list in the newspaper (state law). A mailed appeal counts as filed on its postmark date. The county has not posted this year's publication date or deadline.", "url": "https://www.scottcoil.gov/assessorinformation", "source": "https://ftp.ilga.gov/ILCS/Ch%200035/Act%200200/003502000K16-55.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county's payment page still prints 2024 due dates; the Treasurer's office page has this year's dates. Online payments go through an outside payment site linked from the county's pages. Questions about values and exemptions go to the Assessor's office in the courthouse in Winchester, and a Board of Review decision can be taken to the Illinois Property Tax Appeal Board." }, "17179": { "fips": "17179", "county": "Tazewell County", "state": "Illinois", "taxYear": "2025 Taxes (Payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Tazewell County Treasurer (ex officio County Collector)", "url": "https://tazewell-il.gov/treasurer/", "source": "https://tazewell-il.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Tazewell County Supervisor of Assessments, with the 19 township assessors", "url": "https://tazewell-il.gov/assessments/", "isState": false, "source": "https://tazewell-il.gov/assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tazewell-il.gov/treasurer/treasurerpayrealestatetaxes/", "source": "https://tazewell-il.gov/treasurer/treasurerpayrealestatetaxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-01", "note": "Illinois taxes are billed a year behind: the bills paid in 2026 are for the 2025 tax year. June 1, 2026 was a Monday. The county says payments must be received by the due date, but Illinois law treats a mailed payment postmarked on or before the due date as on time." }, { "label": "Second installment", "due": "2026-09-01", "note": "September 1, 2026 was a Tuesday." } ], "delinquencyNote": "Interest of 1.5% a month is added to an installment not paid by its due date, and Illinois law counts any part of a month as a full month. Not receiving a bill does not excuse the interest. Taxes still unpaid are offered at the county's tax sale, held Monday, October 19, 2026, where registered tax buyers pay them and add their own interest and penalties.", "source": "https://tazewell-il.gov/treasurer/treasurerrealestate/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Tazewell County Board of Review", "deadline": "A written complaint must be filed with the Board of Review within 30 calendar days after the assessment list for your township is published. For 2026 assessments (the bills paid in 2027), every township's list was published August 12, 2026, so the deadline was September 11, 2026. A complaint sent by U.S. mail counts as filed on its postmark date if it is mailed to the Board's office in Pekin. Evidence must be turned in on paper with the complaint.", "url": "https://tazewell-il.gov/boardofreview/", "source": "https://tazewell-il.gov/wp-content/uploads/2026/08/2026-Publication-Dates-BOR-filing-deadlines.pdf", "confidence": "P", "changes": "annual" }, "localRelief": [], "notes": "One county bill carries the taxes of every local district the property sits in; the Treasurer collects for 164 taxing bodies. Township assessors set home values and the Supervisor of Assessments reviews them. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board within 30 days of the Board's notice, or taken to circuit court as a tax objection. Online and phone payments go through a payment vendor linked from the Treasurer's page and cost 2.25% (at least $1.95) by card or $1.25 by e-check; none of the fee goes to the county. Each winter the Treasurer takes prepayments toward the coming year's bill, up to the prior year's total, with an application; for 2025 taxes the window ran December 1, 2025 through April 1, 2026, and prepaid owners still get a bill for any balance. Mobile home tax bills are mailed at the end of January and are due within 60 days." }, "17181": { "fips": "17181", "county": "Union County", "state": "Illinois", "taxYear": "2025 (Payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Union County Treasurer", "url": "https://www.unioncountyil.gov/treasurer/", "source": "https://www.unioncountyil.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Union County Supervisor of Assessments", "url": "https://www.unioncountyil.gov/supervisor-of-assessments/", "isState": false, "source": "https://www.unioncountyil.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.unioncountyil.gov/treasurer/property-tax-payment-information/", "source": "https://www.unioncountyil.gov/treasurer/property-tax-payment-information/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-08-06", "note": "Include the first installment stub with the payment so it is credited correctly. Most banks in Union County accept payments up to the due date, and the tax can also be paid online through the county's property tax inquiry site." }, { "label": "Second installment", "due": "2026-10-06", "note": "After a due date, payments are taken only at the Treasurer's office; banks cannot collect delinquent tax." } ], "delinquencyNote": "Interest of 1.5% a month, with any part of a month counted as a full month, is added to late taxes after each due date until the tax is paid or sold. A $10 charge for certified mail and advertising is added to each delinquent bill. Not receiving a bill does not excuse the interest. Taxes that stay unpaid go to the county's annual tax sale, where tax lien certificates are sold; the county has not posted the date of the sale for 2025 taxes.", "source": "https://www.unioncountyil.gov/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Union County Board of Review", "deadline": "A written complaint must be filed with the Supervisor of Assessments within 30 days after the county publishes the assessment list for the year. For the 2026 assessment year (taxes payable in 2027) the Board of Review opened June 1, 2026; the county has not yet posted the publication date that starts the 30 days. Complaint forms and rules are available from the Supervisor of Assessments.", "url": "https://www.unioncountyil.gov/board-of-review/", "source": "https://www.unioncountyil.gov/board-of-review/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county publishes each year's assessment changes late in the cycle, so the appeal window can fall in the next calendar year: the deadline for complaints on 2024 assessments was February 24, 2025, and the 2025 assessment changes were published in early 2026. A decision of the Board of Review can be appealed to the Illinois Property Tax Appeal Board. One county bill carries the taxes of every local district the property sits in, such as schools, cities and villages, road districts and fire, library and water districts. The Treasurer also bills drainage assessments. Mobile homes get a separate bill, due October 6, 2026. Checks are payable to Union County Treasurer, and the office is at the courthouse in Jonesboro." }, "17183": { "fips": "17183", "county": "Vermilion County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Vermilion County Treasurer", "url": "https://www.vercounty.org/treasurer/", "source": "https://www.vercounty.org/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Vermilion County Supervisor of Assessments, with the township assessors", "url": "https://www.vercounty.org/supervisor-of-assessments/", "isState": false, "source": "https://www.vercounty.org/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.vercounty.org/treasurer/payment-instructions/", "source": "https://www.vercounty.org/treasurer/payment-instructions/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-18", "note": null }, { "label": "Second installment", "due": "2026-09-04", "note": "Mobile home taxes are due the same day. After this date, payments are taken only at the Treasurer's office or online; banks cannot take them." } ], "delinquencyNote": "An installment not paid by its due date is charged interest of 1.5% a month, or part of a month, starting the day after the due date, as Illinois law requires, plus a $10 advertising cost for each delinquent tax. To keep your name out of the published delinquent list, pay before October 9, 2026. Cards, e-checks and personal or business checks are not accepted after October 2, 2026, no tax payments are accepted after November 3, 2026, and the unpaid taxes are offered at the county's tax sale on November 4, 2026.", "source": "https://www.vercounty.org/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Vermilion County Board of Review", "deadline": "A written complaint on the Board of Review's form must be filed no later than 30 calendar days after the county publishes the changes made by the township assessor and the Supervisor of Assessments. The Board sits for the 2026 assessment from June 5, 2026 and adjourns November 3, 2026 or when its work is done. A complaint filed in 2026 affects the 2026 assessment, which is billed in 2027.", "url": "https://www.vercounty.org/board-of-review/assessment-complaint/", "source": "https://www.vercounty.org/board-of-review/rules-regulations/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes and the Supervisor of Assessments publishes the changes; the Treasurer only collects the tax. One county bill carries the taxes of every local district the property sits in, including schools, townships, cities, libraries and fire districts. Online and phone payments go through an outside processor that charges $1.50 plus 2.35% for cards and $2.00 for an e-check. You can also pay at several local banks on or before the due date with your bill in hand, or mail the installment stub to PO Box 730, Danville, IL 61834. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board." }, "17187": { "fips": "17187", "county": "Warren County", "state": "Illinois", "taxYear": "2025 Pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Warren County Treasurer and Collector", "url": "https://warrencountyil.gov/offices/treasurer/", "source": "https://warrencountyil.gov/offices/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Warren County Supervisor of Assessments, with the township assessors", "url": "https://warrencountyil.gov/offices/supervisor-of-assessment/", "isState": false, "source": "https://warrencountyil.gov/offices/supervisor-of-assessment/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://warrencountyil.gov/offices/treasurer/", "source": "https://warrencountyil.gov/offices/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-30", "note": "Already past for this cycle. July 30, 2026 was a Thursday. Bills for 2025 taxes were mailed June 11, 2026, and participating banks took payments from that date. Under state law a mailed payment postmarked on or before the due date is on time." }, { "label": "Second installment", "due": "2026-10-30", "note": "October 30, 2026 is a Friday. The Treasurer's page also says due dates are set as close to June 1 and September 1 as possible each year, but its 2026 schedule shows July 30 and October 30." } ], "delinquencyNote": "Under state law an unpaid installment carries interest of 1.5% a month or part of a month starting the day after its due date. Certified letters go out to unpaid owners on November 24, 2026, after which personal checks are no longer accepted and a $10 fee is added. Delinquent taxes are published on December 23, 2026, and the annual tax sale is January 13, 2027 at 12:30 p.m. (an older line on the Treasurer's page still says the sale is held in October). After a sale, redemptions are made through the County Clerk.", "source": "https://warrencountyil.gov/offices/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Warren County Board of Review", "deadline": "Within 30 days after the county publishes the year's assessed values in the newspaper. For 2025 values (the taxes billed in 2026), publication was October 29, 2025 and the deadline was November 28, 2025, so that window has closed. The county has not yet posted the publication date for 2026 values. Appeal forms are available from the Supervisor of Assessments office on the second floor of the courthouse in Monmouth.", "url": "https://warrencountyil.gov/offices/board-of-review/", "source": "https://warrencountyil.gov/offices/supervisor-of-assessment/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Township assessors value homes; the Supervisor of Assessments handles exemptions and takes Board of Review appeals. The exemptions on the county's pages (owner occupied, senior, senior assessment freeze, disability, veterans, home improvement, residential solar) are the state's programs. From January to May the Treasurer accepts prepayments of at least $50 and up to 90% of the prior year's bill, by check, money order or cash at the office; overpayments are refunded once bills are issued. Online payments go through Catalis, which charges 2.48% plus $1.25 on cards. Mobile homes get a separate bill, due July 15, 2026, with a late fee of $25 a month up to $100." }, "17189": { "fips": "17189", "county": "Washington County", "state": "Illinois", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Treasurer and Collector", "url": "https://washingtonco.illinois.gov/treasurer/", "source": "https://washingtonco.illinois.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Supervisor of Assessments, with the township and multi-township assessors", "url": "https://washingtonco.illinois.gov/supervisor-of-assessments/", "isState": false, "source": "https://washingtonco.illinois.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://washingtonco.illinois.gov/treasurer/", "source": "https://washingtonco.illinois.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-11", "note": "Bills for the 2025 tax year were mailed July 23, 2026. The county enforces the installment due dates, and a mailed payment counts as on time if it is postmarked by the due date. To pay the whole bill at once, send both payment stubs together; partial payments are not accepted." }, { "label": "Second installment", "due": "2026-10-16", "note": null } ], "delinquencyNote": "An installment not paid by its due date is charged a penalty of 1.5% a month, or part of a month, starting the day after the due date, as state law sets; the increased amounts and the dates they apply are printed on the payment stubs. After Friday, December 18, 2026, online payments and personal or business checks are no longer accepted, only cash, a bank cashier's check or a money order. Taxes still unpaid are offered at the delinquent tax sale on Friday, January 22, 2027.", "source": "https://washingtonco.illinois.gov/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Washington County Board of Review", "deadline": "Under state law, a written complaint must be filed with the Board of Review within 30 calendar days after the county publishes the assessment list for the year, and a mailed complaint counts as filed on its postmark date. The county has not posted the date for 2026 assessments; the Supervisor of Assessments, who is also clerk of the Board of Review, can give the exact deadline.", "url": "https://washingtonco.illinois.gov/supervisor-of-assessments/", "source": "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K16-55", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Township and multi-township assessors value homes, and the Supervisor of Assessments applies exemptions and serves as clerk of the Board of Review. A decision of the Board of Review can be appealed to the Illinois Property Tax Appeal Board within 30 days of the board's written decision. One county bill carries the taxes of every local district the property sits in, such as schools, the city or village, the township and fire or library districts. Payments can be made online, by mail, in person or in the drop box near the south entrance of the courthouse in Nashville (no cash in the drop box). Mobile homes get a separate bill, due June 30, 2026, that cannot be paid online or by card, with a late penalty of $25 a month up to $100. Not receiving a bill does not excuse late penalties." }, "17199": { "fips": "17199", "county": "Williamson County", "state": "Illinois", "taxYear": "2025 Payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Williamson County Treasurer", "url": "https://www.williamsoncountyil.gov/departments/county-treasurer/", "source": "https://www.williamsoncountyil.gov/departments/county-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Williamson County Supervisor of Assessments", "url": "https://www.williamsoncountyil.gov/supervisor-of-assessments/", "isState": false, "source": "https://www.williamsoncountyil.gov/supervisor-of-assessments/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.williamsoncountyil.gov/property-tax-payment-instructions/", "source": "https://www.williamsoncountyil.gov/property-tax-payment-instructions/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-10-16", "note": "Bills were mailed August 14, 2026. A mailed payment counts as on time only with an official U.S. postmark dated on or before the due date." }, { "label": "Second installment", "due": "2026-11-16", "note": "After this date, payments must be made at the Treasurer's office." } ], "delinquencyNote": "An installment not paid by its due date is charged interest of 1.5% a month, or any part of a month, starting the day after the due date, as Illinois law requires. A $10 fee per parcel is added when delinquent notices are sent by certified mail. Taxes still unpaid after the second installment due date are published as delinquent and sold at the county's annual tax sale; the county sells the unpaid tax, not the home, and the owner then pays back the buyer through the County Clerk, with the cost rising the longer it takes.", "source": "https://www.williamsoncountyil.gov/wp-content/uploads/2026/08/tax-bill-mailing-notice-2026.png", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Williamson County Board of Review", "deadline": "A complaint must be filed within 30 days after the Supervisor of Assessments publishes the assessment list for the year, as Illinois law requires. Complaint forms are available only from the Supervisor of Assessments' office, in person or by mail on request, and faxed or emailed complaints are not accepted. The list for the 2025 assessment, which is billed in 2026, was published in April 2026.", "url": "https://www.williamsoncountyil.gov/board-of-review/", "source": "https://www.williamsoncountyil.gov/wp-content/uploads/2026/04/Williamson-County-Assessment-Changes-2025.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Supervisor of Assessments' office handles assessments, and an owner can ask that office to review a value before filing a complaint with the Board of Review; the Treasurer only collects the tax. One county bill carries the taxes of every local district the property sits in, including schools, cities, park districts and airport districts. You can pay by mail, in person, at the night drop box, at most local banks before the due date, or online and by phone, where a convenience fee applies to card payments. Mobile home taxes are paid through a separate online link on the Treasurer's page. The Treasurer runs a prepayment program (cash or check, $20 minimum) for paying next year's bill ahead. A Board of Review decision can be appealed to the Illinois Property Tax Appeal Board." }, "18019": { "fips": "18019", "county": "Clark County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Clark County Treasurer", "url": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-treasurer-s-office", "source": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-treasurer-s-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clark County Assessor", "url": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-indiana-assessor-s-office", "isState": false, "source": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-indiana-assessor-s-office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-treasurer-s-office", "source": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-treasurer-s-office", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "The Clark County Treasurer lists May 10 and November 10 as the usual dates. Under state law, a due date that falls on a weekend or holiday moves to the next business day. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday." } ], "delinquencyNote": "Under Indiana law, a late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and the property owes no back taxes. If it is not paid within 30 days, or the property already owes back taxes, the penalty is 10%.", "source": "https://www.in.gov/dlgf/understanding-your-tax-bill/property-tax-due-dates/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Clark County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1; for the 2026 assessment that deadline, June 15, 2026, has passed. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. File it with the Clark County Assessor. A decision of the county Property Tax Assessment Board of Appeals can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days of its notice.", "url": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-indiana-assessor-s-office", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Clark County imposes part of its local income tax for property tax relief (the state certified about $19.2 million of this revenue for 2026), applied as a credit on tax bills with no application. For 2025 bills the state-approved rates gave a credit to every taxpayer plus a larger additional credit for homesteads; the county has not posted the 2026 rates.", "applyBy": null, "url": "https://www.clarkcounty.in.gov/index.php/clark-county-indiana-government/clark-county-indiana-auditor-s-office", "source": "https://www.clarkcounty.in.gov/images/2025/pdf/2024_Pay_2025_Property_Tax_Relief_Rates_Approval_Letter.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Clark County Treasurer in Jeffersonville collects the tax and mails paper bills in early April. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. Mailed payments go to a post office box in Evansville, not to Jeffersonville, so allow extra time. Online payments go through the county's processor, Catalis: cards cost 2.25% plus $1.50 and electronic checks $1.50. The Treasurer charges $1.00 a parcel for a duplicate bill or for a payment sent without the barcode coupon. During the collection season several local banks take payments with the tax bill. The county board of appeals meets the second Tuesday of each month." }, "18023": { "fips": "18023", "county": "Clinton County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Clinton County Treasurer", "url": "https://www.clintonco.com/treasurer/", "source": "https://www.clintonco.com/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clinton County Assessor", "url": "https://www.clintonco.com/assessor/", "isState": false, "source": "https://www.clintonco.com/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clintonco.com/treasurer/", "source": "https://www.clintonco.com/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10 and makes a payment on time on the next business day when the date falls on a weekend or holiday. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. Mailed payments must be postmarked on or before the due date. The Treasurer's page has not yet been updated from last year's dates; May 11 and November 10, 2026 are the dates the state publishes for every county." } ], "delinquencyNote": "A 10% penalty is added the day after the due date. If earlier taxes are current, the penalty is only 5% for the first 30 days and goes to 10% on the 31st day. Another 10% is added to any unpaid taxes at each later installment due date. Partial payments do not stop late penalties.", "source": "https://www.clintonco.com/treasurer/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Clinton County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 with the county assessor by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://www.clintonco.com/assessor/", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Clinton County dedicates part of its local income tax to property tax relief (the state certified about $4.42 million of this revenue for 2026). The money is applied as a credit on the tax bills of the kinds of property the county chose to cover, before the property tax caps are applied; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/clinton/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Property tax bills come from the Clinton County Treasurer in Frankfort and are mailed by April 15 with both the May and November coupons, so keep the fall coupon. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. Payments must match the coupon amount exactly. Online payments go through the county's payment vendor and cost 2.5% by card or $1.00 by e-check. You can also pay at the Treasurer's office on the second floor of the County Annex, by mail, at the check-only drop box on the north side of the annex, or at the First Financial Bank branch in Rossville during tax season. Deductions are filed with the County Auditor." }, "18029": { "fips": "18029", "county": "Dearborn County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Dearborn County Treasurer", "url": "https://www.dearborncounty.org/department/index.php?structureid=35", "source": "https://www.dearborncounty.org/department/index.php?structureid=35", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Dearborn County Assessor", "url": "https://www.dearborncounty.org/department/index.php?structureid=14", "isState": false, "source": "https://www.dearborncounty.org/department/index.php?structureid=14", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.dearborncounty.org/department/index.php?structureid=35", "source": "https://www.dearborncounty.org/department/index.php?structureid=35", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana taxes are due May 10 and November 10; May 10, 2026 was a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. A mailed payment is on time if it is postmarked by November 10; metered mail must arrive within 5 business days of the due date. The green drop box outside the main entrance of the County Administration Building takes payments until 11:59 p.m. on the due date. Online and phone payments are timestamped when submitted, and a payment submitted after 11:59 p.m. on the due date is late." } ], "delinquencyNote": "An installment paid within 30 days after the due date carries a 5% penalty on the unpaid tax, as long as there are no earlier unpaid taxes on the property. After 30 days the penalty is 10%, and if earlier taxes are unpaid the 10% penalty applies right after the due date.", "source": "https://www.dearborncounty.org/department/index.php?structureid=35", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Dearborn County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "The 2026 notices of assessment were mailed April 24, 2026, so the deadline to appeal the 2026 assessment was June 15, 2026, and it has passed. File Form 130 and Form 134 with the Dearborn County Assessor. When a notice of assessment is mailed on or after May 1, state law sets the deadline at June 15 of the year the tax bill is mailed. A board decision can be appealed to the Indiana Board of Tax Review on Form 131.", "url": "https://www.dearborncounty.org/department/index.php?structureid=14", "source": "https://www.dearborncounty.org/department/index.php?structureid=14", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Dearborn County Treasurer mails one bill a year, in the spring (by April 15), covering both installments; if yours does not arrive, you can print a copy online or call the office, and a missing bill does not excuse a penalty. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Dearborn County Assessor values property and takes appeals. Online and phone payments go through the county's payment site: cards carry a 2.25% fee ($2.95 minimum) and e-checks a flat $0.65 fee. Mailed payments go to Dearborn County Treasurer, 165 Mary Street, Lawrenceburg, IN 47025; do not leave cash in the drop box." }, "18039": { "fips": "18039", "county": "Elkhart County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Elkhart County Treasurer", "url": "https://elkhartcounty.com/en/all-departments/treasurer/", "source": "https://elkhartcounty.com/en/all-departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Elkhart County Assessor", "url": "https://www.elkhartcountyassessor.com/", "isState": false, "source": "https://elkhartcounty.com/en/all-departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://elkhartcounty.com/en/residents/view-pay-bills/", "source": "https://elkhartcounty.com/en/all-departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10, moving to the next business day when the date falls on a weekend or holiday. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. The Treasurer accepts partial payments in any amount during the year, but any amount still unpaid on the due date is charged a penalty." } ], "delinquencyNote": "A 5% penalty is added to any balance paid within 30 calendar days after the due date, and another 5% is added on the 31st day. Under state law the full 10% applies at once if the property already owes back taxes. Not receiving a tax bill does not excuse the penalty.", "source": "https://elkhartcounty.com/en/all-departments/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Elkhart County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 with the assessor by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. When June 15 falls on a weekend, the county says the deadline can move to the 16th or 17th. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://www.elkhartcountyassessor.com/appeals", "source": "https://www.elkhartcountyassessor.com/appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Elkhart County puts part of its local income tax toward property tax relief (the state certified about $18.3 million of this revenue for 2026); the credit is applied to bills and there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/elkhart/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Property tax bills come from the Elkhart County Treasurer in Goshen and were mailed April 15, 2026. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Elkhart County Assessor values property and takes appeals. Online payments go through the county's payment vendor, InvoiceCloud, which charges 2.95% (at least $1.00) for a card and $0.95 for an e-check. You can also pay by phone, by text, by mail, at the drop box at the county administration building, or with your coupon at branches of several local banks. Deductions are handled by the County Auditor." }, "18047": { "fips": "18047", "county": "Franklin County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Franklin County Treasurer", "url": "https://www.franklincounty.in.gov/department/treasurer/", "source": "https://www.franklincounty.in.gov/department/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Franklin County Assessor", "url": "https://www.franklincounty.in.gov/department/assessor/", "isState": false, "source": "https://www.franklincounty.in.gov/department/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.franklincounty.in.gov/department/property-tax-information", "source": "https://www.franklincounty.in.gov/department/property-tax-information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10 and makes a payment on time on the next business day when the date falls on a weekend or holiday. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. The Treasurer accepts a mailed payment as on time if it carries a USPS postmark dated by the due date. Keep the Fall B coupon from the spring statement; no second bill is mailed." } ], "delinquencyNote": "Under state law, a payment made within 30 days after the due date is charged a 5% penalty if the property owes no back taxes. After 30 days, or if the property already owes back taxes, the penalty is 10% of the unpaid tax.", "source": "https://www.franklincounty.in.gov/department/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Franklin County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 with the local assessing official by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://www.franklincounty.in.gov/department/assessor/", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Franklin County dedicates part of its local income tax to property tax relief (the state certified about $2.84 million of this revenue for 2026). The money is applied as a credit on the tax bills of the kinds of property the county chose to cover, before the property tax caps are applied; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/franklin/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Property tax bills come from the Franklin County Treasurer in Brookville. Statements are mailed once a year, in mid-March, with a Spring A and a Fall B coupon. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. Online and phone payments go through the county's payment vendor and cost 2.55% (at least $1.55) by card or $2.00 by e-check; there are also drop boxes at the north entrance of the Government Center. Deductions must be filed with the County Auditor before January 15 to apply. Owners whose property was significantly damaged in the August 2026 flooding can ask the County Assessor to review it for reassessment on Form 137R. Filing does not guarantee a lower value; if the reassessment is granted, the relief applies to the January 1, 2026 assessment and shows on the taxes paid in 2027. The state form recommends filing within 12 months of the disaster." }, "18067": { "fips": "18067", "county": "Howard County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Howard County Treasurer", "url": "https://www.in.gov/counties/howard/departments/treasurer/", "source": "https://www.in.gov/counties/howard/departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Howard County Assessor", "url": "https://www.in.gov/counties/howard/departments/assessor/", "isState": false, "source": "https://www.in.gov/counties/howard/departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.in.gov/counties/howard/departments/treasurer/", "source": "https://www.in.gov/counties/howard/departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10, and a due date that falls on a weekend or holiday moves to the next business day. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. The Treasurer accepts partial payments, and a drop box to the right of the entry doors of the Administration Center takes payments when the office is closed." } ], "delinquencyNote": "Under Indiana law, a late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and the property owes no back taxes. If it is not paid within 30 days, or the property already owes back taxes, the penalty is 10%.", "source": "https://www.in.gov/counties/howard/files/Tax-Rate-Chart-2025-payable-2026-Howard-County.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Howard County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1; for the 2026 assessment that deadline, June 15, 2026, has passed. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. File it with your township assessor where there is one (Center Township has its own) and otherwise with the Howard County Assessor. The appeal flowchart the county still posts shows an older 45-day filing window; state law now sets the June 15 deadline. A decision of the county Property Tax Assessment Board of Appeals can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days of its notice.", "url": "https://www.in.gov/counties/howard/departments/assessor/", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Howard County imposes part of its local income tax for property tax relief (the state certified about $12.6 million of this revenue for 2026). State law lets the county decide who gets the credit, whether all property owners, only residential property or only homesteads, and the county's own pages do not say which; any credit shows as a local credit on the tax bill. There is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/howard/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Howard County Treasurer in Kokomo collects the tax. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. Center Township has its own elected township assessor in the Administration Center; the rest of the county is valued by the Howard County Assessor. Online payments go through the county's processor, Invoice Cloud: cards cost 2.95% (at least $2.95) and electronic checks $1.75, with $0.95 more for a phone payment. Community First, BMO Harris, First Farmers and Star Financial banks accept on-time payments. Deductions such as the homestead deduction are filed with the County Auditor, completed and dated by December 31, and apply to the next year's bill." }, "18081": { "fips": "18081", "county": "Johnson County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Johnson County Treasurer", "url": "https://johnsoncounty.in.gov/department/index.php?structureid=42", "source": "https://johnsoncounty.in.gov/department/index.php?structureid=42", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Johnson County Assessor", "url": "https://johnsoncounty.in.gov/department/index.php?structureid=14", "isState": false, "source": "https://johnsoncounty.in.gov/department/index.php?structureid=14", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://johnsoncounty.in.gov/topic/subtopic.php?topicid=140&structureid=42", "source": "https://johnsoncounty.in.gov/topic/subtopic.php?topicid=140&structureid=42", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10, and the Treasurer moves a date that falls on a weekend or holiday to the next business day. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. The Treasurer accepts payments of any amount at any time, but a partial payment does not stop penalties on the unpaid amount." } ], "delinquencyNote": "A 5% penalty applies to a payment made after the due date if there is no earlier delinquency. The penalty is 10% if the property has a prior delinquency or if the payment is made after June 10, 2026 for the spring installment or after December 10, 2026 for the fall installment.", "source": "https://johnsoncounty.in.gov/topic/index.php?topicid=25&structureid=42", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Johnson County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 with the local assessing official by June 15 of the assessment year if the notice of assessment was mailed before May 1. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://johnsoncounty.in.gov/topic/index.php?topicid=10&structureid=14", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Property tax bills come from the Johnson County Treasurer in Franklin and are mailed in April. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. If your bill does not arrive, you can reprint it online or ask the Treasurer for a copy before the due date; not receiving a bill does not excuse late penalties. Paying online or by phone by e-check has no fee; credit cards cost 2.55% (at least $1.55) and most debit cards $4.00. There is a drop box at the West Annex at 86 W. Court Street for payments after hours. Homestead and other deductions are filed with the County Auditor." }, "18089": { "fips": "18089", "county": "Lake County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Lake County Treasurer", "url": "https://lakecountyin.gov/departments/treasurer", "source": "https://lakecountyin.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lake County Assessor", "url": "https://lakecountyin.gov/departments/assessor", "isState": false, "source": "https://lakecountyin.gov/departments/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lakecountyin.gov/departments/tax-search", "source": "https://lakecountyin.gov/departments/tax-search", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10 for every county. May 10, 2026 fell on a Sunday, and state law makes a payment due on a weekend or holiday on time if made the next business day, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. A mailed payment counts as on time if it is postmarked by the due date. Online payments must be for the full installment; partial payments are not accepted online. The county and the state have not moved this date because of the August 2026 storms." } ], "delinquencyNote": "A late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and you owe no back taxes on the property. Otherwise the penalty is 10%. Tax still unpaid in later years picks up another 10% penalty after each May and November due date.", "source": "https://www.in.gov/dlgf/understanding-your-tax-bill/property-tax-due-dates/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Lake County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 with the Lake County Assessor by June 15 of the assessment year if the notice of assessment was mailed before May 1. If the notice was mailed on or after May 1, or no notice was sent, the deadline is June 15 of the year the tax bill is mailed. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://lakecountyin.gov/departments/assessor", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Lake County puts part of its local income tax toward property tax credits (the state certified about $170.8 million of this revenue for 2026), and the County Council decides whether the credit goes to homesteads, to all residential property, or to all taxpayers; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/lake/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Property tax bills come from the Lake County Treasurer, which has offices in Crown Point, Hammond and Gary. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Lake County Assessor values property. If you have appealed your assessment, you may pay tax based on the prior year's assessment while the appeal is pending, but you must still pay that amount by each due date. Owners whose property was damaged in the August 11 and 12, 2026 storms can petition the Lake County Assessor to reassess it (state Form 137R); any reduction applies from the date of the storm, without penalty. Online card and e-check payments carry a convenience fee charged by the payment vendor, not the county." }, "18097": { "fips": "18097", "county": "Marion County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Marion County Treasurer's Office", "url": "https://www.indy.gov/agency/marion-county-treasurers-office", "source": "https://www.indy.gov/activity/find-property-tax-due-dates", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Marion County Assessor's Office", "url": "https://www.indy.gov/agency/marion-county-assessors-office", "isState": false, "source": "https://www.indy.gov/activity/assessment-appeals-process", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.indy.gov/activity/pay-your-property-taxes-in-full", "source": "https://www.indy.gov/activity/pay-your-property-taxes-in-full", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10 and moves a date that falls on a weekend or holiday to the next business day. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11. You may pay the whole year's tax by this date instead of in two installments." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. The Treasurer's Office stays open until 5:30 PM on November 6, 9 and 10 for the fall deadline." } ], "delinquencyNote": "A late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and you owe no back taxes on the property. If it is not paid within 30 days, or the property already owes back taxes, the penalty is 10% of the unpaid tax.", "source": "https://www.indy.gov/activity/find-property-tax-due-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Marion County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "Marion County gives the deadline as June 15 of the year the tax bill is paid, which for the 2025 assessment on 2026 bills was June 15, 2026. State law sets June 15 of the assessment year instead when the notice of assessment is mailed before May 1, so check the date printed on your notice. Appeals can be filed online. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review within 45 days of receiving it.", "url": "https://www.indy.gov/activity/assessment-appeals-process", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Property tax bills come from the Marion County Treasurer and are mailed in April, with a coupon for each installment. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Marion County Assessor values property and handles appeals, which can be filed online. After an online payment, it can take up to five business days for the bill to show the new balance." }, "18105": { "fips": "18105", "county": "Monroe County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Monroe County Treasurer", "url": "https://www.in.gov/counties/monroe/Departments/treasurer/", "source": "https://www.in.gov/counties/monroe/Departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Monroe County Assessor", "url": "https://www.in.gov/counties/monroe/Departments/assessor/", "isState": false, "source": "https://www.in.gov/counties/monroe/Departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.in.gov/counties/monroe/services/online-property-tax-payment/", "source": "https://www.in.gov/counties/monroe/Departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Taxes are due May 10 and November 10 unless the date falls on a weekend or holiday, in which case the due date is the next business day. May 10, 2026 was a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. A mailed payment is on time if it is postmarked by the due date; the Treasurer suggests asking the post office to hand-stamp a payment mailed close to the deadline. The online payment page counts a payment completed by midnight on the due date as on time, but the Treasurer's main page warns that online and phone payments take several business days to reach the office and are counted when received, so pay online well before November 10." } ], "delinquencyNote": "If the property has no earlier unpaid taxes, a 5% penalty is added when an installment is paid in full within 30 days after the due date, and another 5% is added on the 31st day to any balance still unpaid. If earlier taxes on the property are unpaid, a 10% penalty is added the day after the due date.", "source": "https://www.in.gov/counties/monroe/Departments/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Monroe County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "The 2026 notices of assessment were mailed April 28, 2026, so the deadline to appeal the 2026 assessment was June 15, 2026, and it has passed. File Form 130 with the Monroe County Assessor. When a notice of assessment is mailed on or after May 1, state law sets the deadline at June 15 of the year the tax bill is mailed. A board decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://www.in.gov/counties/monroe/Departments/assessor/tax-assessment-appeals-process/", "source": "https://www.in.gov/counties/monroe/Departments/assessor/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Monroe County dedicates part of its local income tax to property tax relief (the state certified about $2.4 million of this revenue for 2026), which is applied as a credit on property tax bills; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/monroe/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Monroe County Treasurer mails one bill a year, in April, covering both installments. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Monroe County Assessor values property and takes appeals; its printed appeal instruction sheet still describes an older 45-day window, but the current deadline is June 15. If your property was damaged in the 2026 storms, the Assessor asks you to call or send its damage form so staff can visit and review the value. Online and phone payments go through the county's processor, InvoiceCloud. Card payments carry a 2.75% fee and e-checks a $2.00 fee. A bill marked \"IN ESCROW\" means a lender has asked for it; check with the lender before paying." }, "18113": { "fips": "18113", "county": "Noble County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Noble County Treasurer", "url": "https://www.in.gov/counties/noble/offices/treasurer/", "source": "https://www.in.gov/counties/noble/offices/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Noble County Assessor", "url": "https://www.in.gov/counties/noble/offices/assessor/", "isState": false, "source": "https://www.in.gov/counties/noble/offices/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.in.gov/counties/noble/offices/treasurer/", "source": "https://www.in.gov/counties/noble/offices/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Taxes are due May 10 and November 10 unless the date falls on a weekend or holiday, in which case the due date is the next business day. May 10, 2026 was a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. A mailed payment is on time if the post office mark is dated by the due date; do not mail cash." } ], "delinquencyNote": "Penalties are added to any balance unpaid after the due date. Under state law, an installment paid within 30 days after the due date on a property with no back taxes carries a 5% penalty on the unpaid tax. If it is still unpaid after 30 days, or earlier taxes on the property are unpaid, the penalty is 10%. Unpaid real estate taxes can lead to the county tax sale.", "source": "https://www.in.gov/counties/noble/offices/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Noble County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "The 2026 notices of assessment were mailed April 29, 2026, so the deadline to appeal the 2026 assessment was June 15, 2026, and it has passed. File Form 130 with the Noble County Assessor. When a notice of assessment is mailed before May 1, the deadline is June 15 of that year; when it is mailed on or after May 1, state law sets the deadline at June 15 of the year the tax bill is mailed. A board decision can be appealed to the Indiana Board of Tax Review on Form 131.", "url": "https://www.in.gov/counties/noble/offices/assessor/", "source": "https://www.in.gov/dlgf/understanding-your-tax-bill/notice-of-assessment-of-land-and-improvements-form-11/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Noble County has adopted a local income tax rate for property tax relief (the state certified about $3.4 million of this revenue for 2026), and it is applied as a credit on property tax bills; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/noble/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Noble County Treasurer mails one bill a year, in April, covering both installments; if yours has not arrived by the end of April, call the office before the due date, because a missing bill does not excuse a penalty. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Noble County Assessor values property and takes appeals. The Treasurer lists several ways to pay online or by phone, including a site that offers payment plans. The 2026 tax sale is October 5, 2026, and since June 1, 2026 properties eligible for that sale can be paid off only with certified funds (cash, money order or cashier's check)." }, "18127": { "fips": "18127", "county": "Porter County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Porter County Treasurer", "url": "https://www.portercountyin.gov/210/Treasurer", "source": "https://www.portercountyin.gov/210/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Porter County Assessor", "url": "https://www.portercountyin.gov/Directory/Home/DepartmentListing?DID=16", "isState": false, "source": "https://www.portercountyin.gov/Directory/Home/DepartmentListing?DID=16", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://portercountyin.gov/1310/Property-Tax-Payment-Options", "source": "https://portercountyin.gov/1310/Property-Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "The county's due dates are May 10 and November 10, moved to the next business day when they fall on a weekend or holiday. May 10, 2026 was a Sunday, so the spring installment was due Monday, May 11. Bills are mailed in April with a coupon for each installment." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. A mailed payment is on time if it is postmarked by the U.S. Postal Service on or before the due date, or handed to a national express carrier by that date. The state has not moved this date because of the August 2026 storms." } ], "delinquencyNote": "A late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and you owe no back taxes on the property. Otherwise the penalty is 10%. The Treasurer accepts full and partial payments all year, but penalties still apply to whatever is unpaid after a due date.", "source": "https://www.in.gov/dlgf/understanding-your-tax-bill/property-tax-due-dates/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Porter County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 with your assessor (the Porter County Assessor, or the Portage Township Assessor for property in Portage Township) by June 15 of the assessment year if the notice of assessment was mailed before May 1. If the notice was mailed on or after May 1, or no notice was sent, the deadline is June 15 of the year the tax bill is mailed. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131.", "url": "https://www.portercountyin.gov/Directory/Home/DepartmentListing?DID=16", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County homestead credit (LIT 1% credit)", "summary": "Porter County uses part of its local income tax to lower property tax bills on homesteads (homes in the 1% tax cap category); the state certified about $15.5 million for this credit for 2026. It is figured on every homestead, and the rate changes each year.", "applyBy": null, "url": "https://www.portercountyin.gov/807/County-Homestead-Credit", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Property tax bills come from the Porter County Treasurer in Valparaiso. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The Porter County Assessor values property; Portage Township has its own assessor's office in Portage. Deductions and credits such as the homestead deduction and the over-65 credit are the state's and are filed with the Porter County Auditor. E-check payments online are free; paying in person by credit card costs 2.5% (at least $1.55) and by debit card $3.95, and card payments online or by phone carry a processor's fee. Porter County is one of the counties in the federal disaster declaration for the August 11 and 12, 2026 storms. Owners whose property was damaged can petition the assessor to reassess it (state Form 137R); any reduction applies from the date of the storm, without penalty." }, "18133": { "fips": "18133", "county": "Putnam County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Putnam County Treasurer", "url": "https://co.putnam.in.us/treasurer", "source": "https://co.putnam.in.us/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Putnam County Assessor", "url": "https://co.putnam.in.us/assessor", "isState": false, "source": "https://co.putnam.in.us/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://co.putnam.in.us/treasurer", "source": "https://co.putnam.in.us/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10, and a due date that falls on a weekend or holiday moves to the next business day. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday." } ], "delinquencyNote": "Under Indiana law, a late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and the property owes no back taxes. If it is not paid within 30 days, or the property already owes back taxes, the penalty is 10%.", "source": "https://www.in.gov/dlgf/understanding-your-tax-bill/property-tax-due-dates/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Putnam County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 by June 15 of the assessment year if the notice of assessment (Form 11) was mailed before May 1; for the 2026 assessment that deadline, June 15, 2026, has passed. If the notice was mailed on or after May 1, the deadline is June 15 of the year the tax bill is mailed. File it in person or by mail with the Putnam County Assessor in Greencastle, one form per parcel. A factual error, such as wrong square footage, can be raised with a letter or email to the Assessor instead. A decision of the county Property Tax Assessment Board of Appeals can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days of its written decision.", "url": "https://co.putnam.in.us/assessor/appeals/how-to-appeal", "source": "https://www.in.gov/dlgf/files/user-guides/251113-Fact-Sheet-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Putnam County imposes part of its local income tax for property tax relief (the state certified about $2.7 million of this revenue for 2026). State law lets the county decide who gets the credit, whether all property owners, only residential property or only homesteads, and the county's own pages do not say which; any credit shows as a local credit on the tax bill. There is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/putnam/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Putnam County Treasurer in Greencastle collects the tax. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. Online payments go through a vendor's site linked from the Treasurer's page. First Financial, First National, Tri-County, North Salem State and Old National banks also take payments if you bring the tax bill. Do not mail cash or card details, and a returned check carries a $20 fee." }, "18135": { "fips": "18135", "county": "Randolph County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Randolph County Treasurer", "url": "https://www.in.gov/counties/randolph/departments/treasurer/", "source": "https://www.in.gov/counties/randolph/departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Randolph County Assessor", "url": "https://www.in.gov/counties/randolph/departments/assessor/", "isState": false, "source": "https://www.in.gov/counties/randolph/departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.in.gov/counties/randolph/departments/treasurer/pay-your-property-taxes/", "source": "https://www.in.gov/counties/randolph/departments/treasurer/pay-your-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10 and makes a payment on time on the next business day when the date falls on a weekend or holiday. May 10, 2026 fell on a Sunday, so the spring installment was due Monday, May 11." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. A mailed payment is on time if the envelope is postmarked on or before the due date. There is no separate fall mailing: the fall coupon comes with the spring bill." } ], "delinquencyNote": "A 5% penalty applies to a payment made within 30 days after the due date if the parcel has no other delinquency. After 30 days, or if the parcel already owes back taxes, the penalty is 10% of the unpaid amount. A $130 tax sale fee is added when unpaid taxes are certified to the Auditor for tax sale.", "source": "https://www.in.gov/counties/randolph/departments/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Randolph County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "The county says notices of assessment (Form 11) are mailed in May. Under state law, when the notice is mailed on or after May 1, file Form 130 with the local assessing official by June 15 of the year the tax bill for that assessment is mailed; for a notice mailed in May 2026, that is June 15, 2027. If a notice is mailed before May 1, the deadline is June 15 of that same year. Check the mailing date on your notice. A Property Tax Assessment Board of Appeals decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://www.in.gov/counties/randolph/departments/assessor/property-tax-assessment-appeals/", "source": "https://www.in.gov/counties/randolph/departments/assessor/property-tax-assessment-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local income tax property tax credit", "summary": "Randolph County dedicates part of its local income tax to property tax relief (the state certified about $3.05 million of this revenue for 2026). The money is applied as a credit on the tax bills of the kinds of property the county chose to cover, before the property tax caps are applied; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/randolph/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Property tax bills come from the Randolph County Treasurer in Winchester and are mailed once, in the spring, with both the spring and fall coupons. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. Online and phone payments go through the county's payment vendor, which charges 2.4% (at least $3.00) for a card and $1.75 for an e-check. You can also pay in person at the courthouse, by mail, at the drop box on the southwest corner of the courthouse, or by check with your coupon at the Old National Bank branch in Winchester during tax season. Deductions such as the homestead deduction are filed with the County Auditor." }, "18141": { "fips": "18141", "county": "St. Joseph County", "state": "Indiana", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "St. Joseph County Treasurer", "url": "https://www.sjcindiana.gov/386/Treasurer", "source": "https://www.sjcindiana.gov/386/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "St. Joseph County Assessor", "url": "https://www.sjcindiana.gov/173/Assessor", "isState": false, "source": "https://www.sjcindiana.gov/173/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sjcindiana.gov/388/How-to-Pay-Your-Tax-Bill", "source": "https://www.sjcindiana.gov/388/How-to-Pay-Your-Tax-Bill", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Spring installment", "due": "2026-05-11", "note": "Indiana law sets May 10 and November 10 for every county, moving to the next business day when the date falls on a weekend or holiday. May 10, 2026 was a Sunday, so the county set the spring due date as Monday, May 11. A mailed payment is on time if it is postmarked by the due date." }, { "label": "Fall installment", "due": "2026-11-10", "note": "November 10, 2026 is a Tuesday. There is no fall mailing: the fall coupon comes with the spring bill." } ], "delinquencyNote": "Under Indiana law, a late installment is charged a penalty of 5% of the unpaid tax if it is paid within 30 days of the due date and you owe no back taxes on the property. Otherwise the penalty is 10%. Partial payments do not stop penalties on the unpaid balance.", "source": "https://www.sjcindiana.gov/386/Treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "St. Joseph County Property Tax Assessment Board of Appeals (PTABOA)", "deadline": "File Form 130 by June 15, 2026 to appeal the 2026 assessment if the notice of assessment (Form 11) was mailed before May 1; that deadline has passed. If the notice was mailed on or after May 1, the deadline is June 15 of the following year. Under state law the form goes to the township assessor where there is one (Penn Township has its own) and otherwise to the St. Joseph County Assessor. You can file online through the Assessor's portal, in person, by mail, by email or by fax. A board decision can be appealed to the Indiana Board of Tax Review on Form 131 within 45 days.", "url": "https://www.sjcindiana.gov/2356/Appeals-PTABOA", "source": "https://www.sjcindiana.gov/2356/Appeals-PTABOA", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Over 55 County Option Circuit Breaker Tax Credit", "summary": "A credit St. Joseph County adopted that holds the yearly increase in a qualifying homeowner's property tax bill to 2%, for owners 55 or older who had the homestead deduction on the same home last year and this year and have lived there at least 10 years. There is no income limit, it cannot be combined with the state's over-65 circuit breaker credit, and the county says it has been extended through 2027/2028. It can be filed online with the Auditor.", "applyBy": null, "url": "https://www.sjcindiana.gov/2302/Auditor", "source": "https://www.sjcindiana.gov/2302/Auditor", "confidence": "P", "changes": "annual" }, { "name": "Local income tax property tax credit", "summary": "St. Joseph County dedicates part of its local income tax to property tax relief (the state certified about $57.3 million of this revenue for 2026), which is applied as a credit on property tax bills; there is no application.", "applyBy": null, "url": "https://www.in.gov/dlgf/county-specific-information/st-joseph/", "source": "https://www.in.gov/dlgf/files/2026-reports/251204-2026-Certified-Local-Income-Tax-Report.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The St. Joseph County Treasurer mails one bill a year, in the spring, with both the spring and fall payment coupons; there is no fall mailing. Indiana bills a year in arrears: the 2025 assessment is taxed in two installments during 2026. The St. Joseph County Assessor values most property and handles appeals, but Penn Township (Mishawaka) has its own township assessor. Online payments go through the county's Municipay portal. Card payments by phone or in person carry a 2.40% fee ($2.00 minimum), and electronic checks carry a fee as well. The Treasurer accepts partial payments at any time, except on properties in tax sale. Tax sale properties cannot be paid online. Questions about the recycling charge go to the county Solid Waste Management District." }, "19019": { "fips": "19019", "county": "Buchanan County", "state": "Iowa", "taxYear": "fiscal year 2026/2027", "checked": "2026-09-23", "billingOffice": { "name": "Buchanan County Treasurer", "url": "https://www.buchanancounty.iowa.gov/departments/treasurer/index.php", "source": "https://www.buchanancounty.iowa.gov/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Buchanan County Assessor", "url": "https://www.buchanancounty.iowa.gov/departments/assessors/index.php", "isState": false, "source": "https://www.buchanancounty.iowa.gov/departments/assessors/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.buchanancounty.iowa.gov/departments/treasurer/registration.php", "source": "https://www.buchanancounty.iowa.gov/departments/treasurer/registration.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "The county lists the first half as due September 1, 2026, but no penalty is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment must be postmarked on or before September 30; the county suggests mailing by September 28, 2026 to be sure of the postmark. If the last day of September or March falls on a weekend, you have until the next business day to pay without penalty." }, { "label": "Second installment", "due": "2027-03-31", "note": "The county lists the second half as due March 1, 2027, but no penalty is charged on a payment made by March 31, 2027, a Wednesday. The same postmark rule applies." } ], "delinquencyNote": "Iowa law makes unpaid taxes delinquent on October 1 and April 1. From then, the penalty is 1.5% a month, rounded to the nearest whole dollar, and a $4 cost per parcel is added to a delinquent second half. Taxes still unpaid after May 1 may be published in the delinquent tax list, and remaining delinquent taxes are sold at the county's annual tax sale on the third Monday of June.", "source": "https://www.buchanancounty.iowa.gov/departments/treasurer/registration.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Buchanan County Board of Review", "deadline": "Under Iowa law, file a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday).", "url": "https://paab.iowa.gov/how-do-i-protest-local-board-review", "source": "https://www.legis.iowa.gov/docs/code/441.37.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Tax statements are mailed in late August. Online payments go through Iowa Tax and Tags, the county treasurers' payment site; e-check, debit card and credit card payments each carry a fee. Mailed checks go to Buchanan County Treasurer, PO Box 319, Independence, IA 50644, and there is a secure payment drop box outside the courthouse. A Board of Review decision can be appealed further to the state Property Assessment Appeal Board or to district court, within 20 days after the Board of Review adjourns or May 31, whichever is later." }, "19033": { "fips": "19033", "county": "Cerro Gordo County", "state": "Iowa", "taxYear": "fiscal year 2026/2027", "checked": "2026-09-23", "billingOffice": { "name": "Cerro Gordo County Treasurer", "url": "https://cerrogordo.gov/treasurer/property_tax/", "source": "https://cerrogordo.gov/treasurer/property_tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cerro Gordo County Assessor (outside Mason City); Mason City Assessor (inside Mason City)", "url": "https://cerrogordo.gov/county_assessor/", "isState": false, "source": "https://cerrogordo.gov/county_assessor/faq/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://cerrogordo.gov/treasurer/property_tax/", "source": "https://cerrogordo.gov/treasurer/property_tax/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "The first half is legally due September 1, but it does not become delinquent until October 1, so no penalty is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment must be postmarked by September 30. When the last day of the month falls on a Saturday, Sunday or holiday, state law moves the deadline to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "The second half is legally due March 1 and becomes delinquent April 1, so no penalty is charged on a payment made by March 31, 2027, a Wednesday. A mailed payment must be postmarked by March 31." } ], "delinquencyNote": "Unpaid first halves become delinquent October 1 and second halves April 1. Delinquent taxes are charged 1.5% a month. Unpaid taxes are offered at the county's online tax sale on the third Monday in June.", "source": "https://cerrogordo.gov/treasurer/faq/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cerro Gordo County Board of Review (outside Mason City); Mason City Board of Review (inside Mason City)", "deadline": "File a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday). Before that, from April 2 through April 25, you can ask the assessor for an informal review.", "url": "https://cerrogordo.gov/county_assessor/board_of_review/", "source": "https://cerrogordo.gov/county_assessor/board_of_review/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Mason City has its own city assessor and Board of Review; everywhere else in the county, the Cerro Gordo County Assessor values property and the Cerro Gordo County Board of Review hears protests. Statements are usually mailed in mid to late August. Online payments go through the Iowa county treasurers' payment site by e-check for $0.25. At the treasurer's office, a debit card is free and a credit card costs 2.2% of the amount. A Board of Review decision can be appealed further to the state Property Assessment Appeal Board or to district court, within 20 days after the Board of Review adjourns or May 31, whichever is later." }, "19099": { "fips": "19099", "county": "Jasper County", "state": "Iowa", "taxYear": "fiscal year 2026/2027 (January 1, 2025 assessment)", "checked": "2026-09-23", "billingOffice": { "name": "Jasper County Treasurer", "url": "https://www.jasperia.org/treasurer/", "source": "https://www.jasperia.org/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jasper County Assessor", "url": "https://www.jasperia.org/assessor/", "isState": false, "source": "https://www.jasperia.org/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jasperia.org/treasurer/property_tax/", "source": "https://www.jasperia.org/treasurer/property_tax/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "Iowa law sets September 1 as the due date, but no interest is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment is on time if its U.S. Postal Service postmark is dated September 30 or earlier, and a payment on the county treasurers' online payment site must be entered by midnight that day. When the last day of the month falls on a Saturday, Sunday or holiday, the deadline moves to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "Iowa law sets March 1 as the due date, but no interest is charged on a payment made by March 31, 2027, a Wednesday. The same postmark and online payment rules apply." } ], "delinquencyNote": "The last day to pay each half without interest is the last day of the month: September 30, 2026 for the first half and March 31, 2027 for the second. Iowa law calls September 1 and March 1 the due dates, but interest starts only on October 1 and April 1. From then, interest is 1.5% a month, rounded to the nearest dollar with a $1 minimum, and each part of a month counts as a full month. The treasurer mails a notice to owners with taxes still unpaid on November 1 and May 1. Taxes still unpaid are offered at the county's annual tax sale in June.", "source": "https://www.jasperia.org/treasurer/property_tax/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jasper County Board of Review", "deadline": "File a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday). A mailed protest must be postmarked by April 30. Before that, from April 2 through April 25, you can ask the assessor for an informal review. If you disagree with the Board's decision, you can appeal to the state Property Assessment Appeal Board or to district court within 20 days after the Board adjourns or May 31, whichever is later.", "url": "https://www.jasperia.org/assessor/protest_information/", "source": "https://www.jasperia.org/assessor/protest_information/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Jasper County Treasurer collects the county, city, school and other local property tax on one bill. You can pay the whole year in September or in two halves, and the office also takes partial payments. Paying online by eCheck costs $0.25; debit and credit card payments carry an extra fee ($2.00 for a debit card, 2.25% of the amount for a credit card). Notices of a change in assessed value are mailed by April 1." }, "19103": { "fips": "19103", "county": "Johnson County", "state": "Iowa", "taxYear": "fiscal year 2026/2027", "checked": "2026-09-23", "billingOffice": { "name": "Johnson County Treasurer", "url": "https://www.johnsoncountyiowa.gov/department-of-treasurer", "source": "https://www.johnsoncountyiowa.gov/department-of-treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Johnson County Assessor (outside Iowa City); Iowa City Assessor (inside Iowa City)", "url": "https://www.johnsoncountyiowa.gov/county-assessor/general-info-faqs", "isState": false, "source": "https://www.johnsoncountyiowa.gov/county-assessor/general-info-faqs", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.johnsoncountyiowa.gov/department-of-treasurer", "source": "https://www.johnsoncountyiowa.gov/department-of-treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "Iowa law sets September 1 as the due date, but no penalty is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment is on time only if its U.S. Postal Service postmark is dated September 30 or earlier. When the last day of the month falls on a Saturday, Sunday or holiday, state law moves the deadline to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "Iowa law sets March 1 as the due date, but no penalty is charged on a payment made by March 31, 2027, a Wednesday. The same postmark rule applies." } ], "delinquencyNote": "Iowa law calls September 1 and March 1 the due dates, but the penalty starts only on October 1 and April 1. From then, the county charges 1.5% a month on the unpaid tax. Taxes still unpaid are offered at the county's tax sale in June.", "source": "https://www.johnsoncountyiowa.gov/news/treasurer/2026-08-11/first-installment-property-taxes-due-september-1-late-payment-penalties", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Johnson County Board of Review (outside Iowa City); Iowa City Board of Review (inside Iowa City)", "deadline": "File a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday); a mailed protest must be postmarked by April 30.", "url": "https://johnsoncountyiowa.gov/county-assessor/county-board-review", "source": "https://johnsoncountyiowa.gov/county-assessor/county-board-review", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Iowa City has its own assessor and its own Board of Review, both in the Johnson County Administration Building; everywhere else in the county, the Johnson County Assessor values property and the Johnson County Board of Review hears protests. Online payments go through Iowa Tax and Tags, the county treasurers' payment site, and card and e-check payments carry a convenience fee. Mailed payments go to Johnson County Treasurer, PO Box 2420, Iowa City, IA 52244. A Board of Review decision can be appealed further to the state Property Assessment Appeal Board or to district court, within 20 days after the Board of Review adjourns or May 31, whichever is later." }, "19121": { "fips": "19121", "county": "Madison County", "state": "Iowa", "taxYear": "fiscal year 2026/2027 (January 1, 2025 assessment)", "checked": "2026-09-23", "billingOffice": { "name": "Madison County Treasurer", "url": "https://madisoncountytreasurer.iowa.gov/property_tax/", "source": "https://madisoncountytreasurer.iowa.gov/property_tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Madison County Assessor", "url": "https://madisoncounty.iowa.gov/offices/assessor/", "isState": false, "source": "https://madisoncounty.iowa.gov/offices/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://madisoncountytreasurer.iowa.gov/property_tax/", "source": "https://madisoncountytreasurer.iowa.gov/property_tax/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": "https://madisoncountytreasurer.iowa.gov/property_tax/", "confidence": "U", "changes": "annual" }, "appeal": { "body": "Madison County Board of Review", "deadline": "File a written protest with the Board of Review from April 2 through April 30 of the assessment year. Before that, from April 2 through April 25, you can ask the assessor for an informal review.", "url": "https://madisoncounty.iowa.gov/offices/assessor/", "source": "https://madisoncounty.iowa.gov/offices/assessor/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The 2026 tax bills are late. At the end of August 2026 the county posted an update saying bills would go out later than expected and that the due dates would be adjusted, and no new dates had been posted when this page was checked; call the Treasurer's office at 515-462-1542 to confirm your dates. Iowa law says that when the tax list reaches the Treasurer late, the first half does not become delinquent until 30 days after it arrives, or October 1 if that is later. In a normal year the first half is payable without interest through September 30 and the second half through March 31, and interest after that is 1.5% a month. The county accepts partial payments at any time. Statements go to the owner only, not to an escrow company, and an escrowed owner does not need to notify the office. Online payments cost $0.25 by e-check or 2.25% by card. The Madison County Assessor values property in the county, and protests go to the county Board of Review; a Board of Review decision can be appealed to the state Property Assessment Appeal Board." }, "19149": { "fips": "19149", "county": "Plymouth County", "state": "Iowa", "taxYear": "fiscal year 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Plymouth County Treasurer", "url": "https://plymouthcountyiowa.gov/departments/treasurer/", "source": "https://plymouthcountyiowa.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Plymouth County Assessor", "url": "https://plymouthcountyiowa.gov/departments/assessor/", "isState": false, "source": "https://plymouthcountyiowa.gov/departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://plymouthcountyiowa.gov/departments/treasurer/", "source": "https://plymouthcountyiowa.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "The county lists the first half of 2026-27 taxes as due September 1, but under Iowa law no interest is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment is on time if its U.S. Postal Service postmark is dated September 30 or earlier; the county advises asking for a postmark inside the post office rather than relying on a drop box. An online payment must be entered by midnight that day. When the last day of the month falls on a Saturday, Sunday or holiday, the deadline moves to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "The county lists the second half as due March 1, but no interest is charged on a payment made by March 31, 2027, a Wednesday. The same postmark and online payment rules apply." } ], "delinquencyNote": "Iowa law calls September 1 and March 1 the due dates, but interest starts only on October 1 and April 1. From then, interest is 1.5% a month, rounded to the nearest dollar with a $1 minimum, and each part of a month counts as a full month. Taxes still unpaid are offered at the county's annual tax sale on the third Monday in June (June 21, 2027).", "source": "https://www.iowatreasurers.org/treshome.php?idCounty=75", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Plymouth County Board of Review", "deadline": "File a written, signed petition with the Plymouth County Assessor from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday); a mailed petition must be postmarked by April 30. In a year when the county is declared a disaster area after March 1 and before May 20, the filing period is extended to June 5.", "url": "https://plymouthcountyiowa.gov/wp-content/uploads/2026/04/PetitionLocalBoardReviewRegularSession56064.pdf", "source": "https://plymouthcountyiowa.gov/wp-content/uploads/2026/04/PetitionLocalBoardReviewRegularSession56064.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Taxes can be paid at the Treasurer's office in the Plymouth County Courthouse in Le Mars, by mail to the Plymouth County Treasurer, 215 4th Ave SE, Le Mars, IA 51031, or online by e-check or card through the Iowa county treasurers' payment site. If you disagree with the Board of Review's decision, you can appeal to the state Property Assessment Appeal Board within 20 days after the Board of Review adjourns or May 31, whichever is later, or go to district court." }, "19153": { "fips": "19153", "county": "Polk County", "state": "Iowa", "taxYear": "fiscal year 2026/2027 (January 1, 2025 assessment)", "checked": "2026-09-23", "billingOffice": { "name": "Polk County Treasurer", "url": "https://www.polkcountyiowa.gov/treasurer/property-tax/", "source": "https://www.polkcountyiowa.gov/treasurer/property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Polk County Assessor", "url": "https://www.assess.co.polk.ia.us/cgi-bin/web/tt/infoqry.cgi?tt=home/index", "isState": false, "source": "https://www.assess.co.polk.ia.us/cgi-bin/web/tt/infoqry.cgi?tt=aboutus/aboutus", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.polkcountyiowa.gov/treasurer/payment-options/", "source": "https://www.polkcountyiowa.gov/treasurer/payment-options/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "Iowa law sets September 1 as the due date, but no interest is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment is on time if its U.S. Postal Service postmark is dated September 30 or earlier, and a payment on the county treasurers' online payment site must be entered by midnight that day. When the last day of the month falls on a Saturday, Sunday or holiday, the deadline moves to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "Iowa law sets March 1 as the due date, but no interest is charged on a payment made by March 31, 2027, a Wednesday. The same postmark and online payment rules apply." } ], "delinquencyNote": "The last day to pay each half without interest is the last day of the month: September 30, 2026 for the first half and March 31, 2027 for the second. Iowa law calls September 1 and March 1 the due dates, but interest starts only on October 1 and April 1. From then, interest is 1.5% a month, rounded to the nearest dollar with a $1 minimum, and each part of a month counts as a full month. Taxes still unpaid are offered at the county's tax sale in June 2027, and the property can eventually be lost if the tax sale is not redeemed within the time Iowa law allows.", "source": "https://www.polkcountyiowa.gov/treasurer/property-tax/property-tax-faqs/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Polk County Board of Review", "deadline": "File a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday); a mailed protest must be postmarked by April 30. Before that, from April 2 through April 25, you can ask the assessor for an informal review.", "url": "https://www.assess.co.polk.ia.us/cgi-bin/web/tt/infoqry.cgi?tt=aboutus/protest", "source": "https://www.assess.co.polk.ia.us/cgi-bin/web/tt/infoqry.cgi?tt=aboutus/protest", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Polk County Property Tax Suspension Program", "summary": "Run by Polk County Adult Services, it suspends the property tax on the home of an owner who lives there and is 65 or older, a surviving spouse aged 55 or older, 100% disabled, or deployed on active military duty, or redeems the tax if it was sold at tax sale; the home's value cannot exceed $197,172 and household income cannot exceed $48,120 for one person or $54,960 for two. Suspended taxes are not forgiven: the owner can repay them at any time, and they must be paid when the home is sold, by the seller or by the estate.", "applyBy": null, "url": "https://www.polkcountyiowa.gov/community-family-youth-services/senior-services/adult-services/property-tax-suspension/", "source": "https://www.polkcountyiowa.gov/community-family-youth-services/senior-services/adult-services/property-tax-suspension/", "confidence": "P", "changes": "annual" } ], "notes": "The City of Des Moines does not have a separate assessor: the Polk County Assessor values property in Des Moines along with the rest of the county, and the Polk County Board of Review hears Des Moines protests. There is no separate city bill either, because the county treasurer collects the city, school and county property tax on one statement. Statements are mailed once a year in August, and the treasurer mails one to the owner even when a mortgage lender pays from escrow. Online payments go through Iowa Tax and Tags, the county treasurers' payment site, and phone payments carry a transaction fee. Mailed checks go to Polk County Treasurer, 111 Court Ave, Room 154, Des Moines, IA 50309, payable to Mary L. Wells, Polk County Treasurer. If you disagree with the Board of Review's decision, you can appeal to the state Property Assessment Appeal Board within 20 days of the decision, or to district court." }, "19183": { "fips": "19183", "county": "Washington County", "state": "Iowa", "taxYear": "fiscal year 2026/2027 (January 1, 2025 assessment)", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Treasurer", "url": "https://washingtoncounty.iowa.gov/155/Treasurer", "source": "https://washingtoncounty.iowa.gov/155/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Assessor", "url": "https://washingtoncounty.iowa.gov/160/Assessor", "isState": false, "source": "https://washingtoncounty.iowa.gov/160/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://washingtoncounty.iowa.gov/316/Property-Tax", "source": "https://washingtoncounty.iowa.gov/316/Property-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "Iowa law sets September 1 as the due date, but no interest is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment is on time if its U.S. Postal Service postmark is dated September 30 or earlier, and a payment on the county treasurers' online payment site must be entered by midnight that day. When the last day of the month falls on a Saturday, Sunday or holiday, the deadline moves to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "Iowa law sets March 1 as the due date, but no interest is charged on a payment made by March 31, 2027, a Wednesday. The same postmark and online payment rules apply." } ], "delinquencyNote": "The last day to pay each half without interest is the last day of the month: September 30, 2026 for the first half and March 31, 2027 for the second. Iowa law calls September 1 and March 1 the due dates, but interest starts only on October 1 and April 1. From then, interest is 1.5% a month, rounded to the nearest dollar with a $1 minimum, and each part of a month counts as a full month. Taxes still unpaid are offered at the county's annual tax sale in June; the 2026 sale was held June 15, 2026.", "source": "https://www.legis.iowa.gov/docs/code/445.37.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Washington County Board of Review", "deadline": "File a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday). Before that, from April 2 through April 25, you can ask the assessor for an informal review. If you disagree with the Board's decision, you can appeal to the state Property Assessment Appeal Board or to district court within 20 days after the Board adjourns or May 31, whichever is later.", "url": "https://washington.iowaassessors.com/assessorsDuties.php", "source": "https://washington.iowaassessors.com/assessorsDuties.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Washington County Treasurer collects the county, city, school and other local property tax on one bill. You can pay by mail to the Washington County Treasurer, PO Box 889, Washington, IA 52353, at the county drop box, in person, or online through the county treasurers' shared payment site. The office closes daily from 12:30 to 1:30 p.m. The county's own pages do not print the due dates; the dates here are the ones Iowa law sets for every county." }, "19187": { "fips": "19187", "county": "Webster County", "state": "Iowa", "taxYear": "fiscal year 2026/2027 (January 1, 2025 assessment)", "checked": "2026-09-23", "billingOffice": { "name": "Webster County Treasurer", "url": "https://www.webstercountyia.gov/departments/treasurer/index.php", "source": "https://www.webstercountyia.gov/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Webster County Assessor", "url": "https://www.webstercountyia.gov/departments/assessor/index.php", "isState": false, "source": "https://www.webstercountyia.gov/departments/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.webstercountyia.gov/departments/treasurer/property_taxes/index.php", "source": "https://www.webstercountyia.gov/departments/treasurer/property_taxes/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "Iowa law sets September 1 as the due date, but no interest is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year with this installment. A mailed payment is on time if its U.S. Postal Service postmark is dated September 30 or earlier, and a payment on the county treasurers' online payment site must be entered by midnight that day. When the last day of the month falls on a Saturday, Sunday or holiday, the deadline moves to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "Iowa law sets March 1 as the due date, but no interest is charged on a payment made by March 31, 2027, a Wednesday. The same postmark and online payment rules apply." } ], "delinquencyNote": "The last day to pay each half without interest is the last day of the month: September 30, 2026 for the first half and March 31, 2027 for the second. Iowa law calls September 1 and March 1 the due dates, but interest starts only on October 1 and April 1. From then, interest is 1.5% a month, rounded to the nearest dollar with a $1 minimum, and each part of a month counts as a full month. Taxes still unpaid are offered at the county's annual tax sale, held the third Monday in June unless otherwise advertised.", "source": "https://www.webstercountyia.gov/departments/treasurer/property_taxes/index.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Webster County Board of Review", "deadline": "File a written, signed protest with the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday). Before that, from April 2 through April 25, you can ask the assessor for an informal review. If you disagree with the Board's decision, you can appeal to the state Property Assessment Appeal Board or to district court within 20 days after the Board adjourns or May 31, whichever is later.", "url": "https://www.webstercountyia.gov/departments/assessor/newpage.php", "source": "https://www.webstercountyia.gov/departments/assessor/newpage.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Webster County Treasurer in Fort Dodge collects the county, city, school and other local property tax on one bill, and accepts partial payments. You can pay online through the county treasurers' shared payment site, by mail to the Webster County Treasurer, 701 Central Ave, Fort Dodge, IA 50501, or in person. A returned check carries a $30 fee." }, "19193": { "fips": "19193", "county": "Woodbury County", "state": "Iowa", "taxYear": "fiscal year 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Woodbury County Treasurer", "url": "https://www.woodburycountyiowa.gov/treasurer/property_taxes/", "source": "https://www.woodburycountyiowa.gov/treasurer/property_taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Woodbury County Assessor (the Sioux City Assessor values property inside Sioux City)", "url": "https://www.woodburycountyiowa.gov/assessor_county/", "isState": false, "source": "https://www.woodburycountyiowa.gov/treasurer/property_tax_credits/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.woodburycountyiowa.gov/treasurer/payment_methods_due_dates/", "source": "https://www.woodburycountyiowa.gov/treasurer/payment_methods_due_dates/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-09-30", "note": "The county lists the first half as due September 1, but it becomes delinquent only on October 1, so no interest is charged on a payment made by September 30, 2026, a Wednesday. You can pay the whole year in September. A mailed payment must be postmarked by September 30; the county warns that mailing on the last day does not guarantee a timely postmark. Under Iowa law, when the last day of the month falls on a Saturday, Sunday or holiday, the deadline moves to the first business day of the next month." }, { "label": "Second installment", "due": "2027-03-31", "note": "The county lists the second half as due March 1, but it becomes delinquent only on April 1, so no interest is charged on a payment made by March 31, 2027, a Wednesday. The same postmark rule applies." } ], "delinquencyNote": "Interest starts October 1 on an unpaid first half and April 1 on an unpaid second half, at 1.5% a month, rounded to the nearest dollar with a $1 minimum. Not receiving a statement does not waive interest. Delinquent notices go out after November 1 and May 1, taxes still unpaid in May are published in a local newspaper with a publication fee, and the parcel is offered at the county's annual tax sale on the third Monday in June.", "source": "https://www.woodburycountyiowa.gov/treasurer/payment_methods_due_dates/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Local Board of Review (petitions go to the Woodbury County Assessor, or to the Sioux City Assessor for property inside Sioux City)", "deadline": "File a written petition to the Board of Review from April 2 through April 30 of the assessment year (April 30, 2027 is a Friday); it must reach the assessor's office by April 30 or be postmarked April 30. From April 2 through April 25 you can ask the assessor's office for an informal review, and an agreed change may be reached then. In a year when the county is declared a disaster area after March 1 and before May 20, the deadline moves to June 5.", "url": "https://www.woodburycountyiowa.gov/assessor_county/valuation_appeal/", "source": "https://www.woodburycountyiowa.gov/assessor_county/valuation_appeal/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Sioux City has its own city assessor, who values property inside the city; the Woodbury County Assessor values property in the rest of the county. Both offices are in the courthouse at 620 Douglas St., and homestead and military exemptions are filed with whichever one covers your property. The County Treasurer sends the tax bill for all of it. Statements are mailed once a year in mid-August to the owner only, not to escrow companies, and you do not need to tell the Treasurer that your taxes are paid by escrow. Mailed payments go to Woodbury County Treasurer, 822 Douglas St Room 102, Sioux City, IA 51101. Online payment through the Iowa county treasurers' payment site costs 25 cents by e-check or 2.25% by card, and partial payments toward current taxes are accepted if they cover any interest due. If you disagree with the Board of Review's decision, you can appeal to the state Property Assessment Appeal Board or district court within 20 days after the Board adjourns or May 31, whichever is later." }, "20015": { "fips": "20015", "county": "Butler County", "state": "Kansas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Butler County Treasurer", "url": "https://www.bucoks.gov/392/Treasurers-Office", "source": "https://www.bucoks.gov/392/Treasurers-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Butler County Appraiser's Office", "url": "https://www.bucoks.gov/159/Appraisers-Office", "isState": false, "source": "https://www.bucoks.gov/159/Appraisers-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.bucoks.gov/110/Pay-Taxes", "source": "https://www.bucoks.gov/110/Pay-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-12-20", "note": "Tax statements are mailed in late November; if you have not received one by December 1, call the Treasurer's Office. You may pay the full year or the first half by this date, and the payment must be received in the office, not just mailed. December 20, 2026 is a Sunday. Kansas law (K.S.A. 79-2004) moves a real property tax due date that falls on a Saturday or Sunday to the Treasurer's next regular business day, so in 2026 the first half is on time if received by Monday, December 21, 2026." }, { "label": "Second half", "due": "2027-05-10", "note": "May 10, 2027 is a Monday. The county does not mail a second-half notice, so keep your December statement or sign up for the county's email or text reminders." } ], "delinquencyNote": "A first half not received by the December due date draws interest from December 20 at a rate the state sets for each calendar year, and can be paid with that interest until May 10. The Kansas Department of Revenue set the 2026 rate on late real property tax at 13% a year (15% on a late amount of $10,000 or more); the 2027 rate is set separately, so a balance carried past December 31, 2026 may be charged a different rate. Tax still unpaid after May 10 draws interest from May 10. Delinquent real estate taxes are published in the newspaper and on the county website beginning in August, which adds a publication fee, and the property goes into redemption on the first Tuesday in September. If the taxes stay unpaid three years after that, the property can be sold at a tax foreclosure auction. Personal property tax becomes due in full, with interest, if the first half is not paid by December 20.", "source": "https://www.bucoks.gov/501/Real-Estate-Taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Butler County Appraiser's Office (informal hearing or payment under protest); its decision can then be appealed to the Kansas Board of Tax Appeals (BOTA)", "deadline": "To appeal the value on your spring valuation notice, contact the Appraiser's Office within 30 days of the date the notice was mailed; notices go out on or before March 1, so the 2026 window closed at the end of March. If you did not appeal the notice, the route still open for 2026 is paying under protest: file the Payment Under Protest form with the Treasurer at the time you pay the first half or the full amount. If a mortgage company pays your taxes, the form is due by January 31, 2027, which is a Sunday; the county has not said whether that moves, so file by Friday, January 29, 2027 to be safe. You cannot appeal the notice and also pay under protest for the same property in the same tax year.", "url": "https://www.bucoks.gov/500/Protesting-Taxes", "source": "https://www.bucoks.gov/500/Protesting-Taxes", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Butler County Treasurer collects property tax for the county, cities, townships, school districts, fire districts and other local taxing bodies on one statement. If a mortgage company pays your taxes, the original statement goes to the lender and a duplicate copy is mailed to you. Current taxes can be paid online through the state's Kansas.gov property tax payment site by card or e-check, or mailed to the Treasurer's Office. The online tax search does not show accurate interest on late taxes, so call the Treasurer's Office for a payoff amount." }, "20045": { "fips": "20045", "county": "Douglas County", "state": "Kansas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Douglas County Treasurer's Office", "url": "https://www.dgcoks.gov/treasurer", "source": "https://www.dgcoks.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Douglas County Appraiser's Office", "url": "https://www.dgcoks.gov/appraiser", "isState": false, "source": "https://www.dgcoks.gov/appraiser", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.dgcoks.gov/treasurer/tax-payment-options", "source": "https://www.dgcoks.gov/treasurer/tax-payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-12-20", "note": "You may pay the full year or the first half by this date. The county says statements should arrive by mid-November, though in 2025 it mailed them on December 5. December 20, 2026 is a Sunday. Kansas law moves a real estate tax due date that falls on a Saturday or Sunday to the next business day, so in 2026 the first half is on time if paid by Monday, December 21, 2026; the county applied the same rule last year, when it set the first-half deadline at Monday, December 22, 2025." }, { "label": "Second half", "due": "2027-05-10", "note": "May 10, 2027 is a Monday. If you paid only the first half, the county mails a second-half statement in April." } ], "delinquencyNote": "A first half of real estate tax not paid by the December due date starts drawing interest the next day, and can still be paid with interest until May 10; after May 10 the full year's tax plus interest is due. The state sets the rate by calendar year: for 2026 it is 13% a year on late real estate tax (15% on a late amount of $10,000 or more), and the 2027 rate has not been published yet. Real estate tax still unpaid on the last business day in July adds a $15 advertising fee, and tax unpaid by the first Tuesday in September goes on the delinquent tax roll and becomes a lien on the property, with a further $1 fee.", "source": "https://www.dgcoks.gov/treasurer/faq/what-happens-if-i-dont-pay-my-real-estate-taxes-time", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Douglas County Appraiser's Office (informal appeal or payment under protest); its decision can then be appealed to the Kansas Board of Tax Appeals (BOTA)", "deadline": "There are two ways to appeal a value at the county level, and you may use only one per tax year. An informal appeal must be filed within 30 days of the date the Notice of Value was mailed; notices go out by March 1, so the 2026 window closed at the end of March. The route still open for 2026 is paying under protest: turn in the Payment Under Protest form with your tax payment by the December 20 deadline (December 21 in 2026, since the 20th is a Sunday) or the May 10, 2027 deadline. If a mortgage company pays your taxes, the form is due by January 31, 2027. A protest cannot be filed if you already appealed the value that tax year. Both routes lead to a phone meeting with an appraiser and a decision letter; if you are not satisfied, you can appeal to BOTA.", "url": "https://www.dgcoks.gov/appraiser/appeals", "source": "https://www.dgcoks.gov/appraiser/appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Douglas County Property Tax Rebate (pilot program)", "summary": "A Douglas County rebate, separate from the state's Homestead and Safe Senior refunds, for homeowners who own and live in their home, are 65 or older or a disabled veteran, have a home appraised at no more than $350,000 that is not a short-term rental, and have household income at or below the Kansas Homestead Refund limit or HUD's Very Low Income limit, whichever is higher (for 2026, $43,389 for one or two people up to $68,350 for eight). The 2026 application window ran January 15 to April 15, 2026, with applications filed at the County Clerk's Office, and the county says to check back in 2027.", "applyBy": "April 15", "url": "https://www.dgcoks.gov/tax-rebate", "source": "https://www.dgcoks.gov/sites/default/files/2026-01/Douglas%20County%20Property%20Tax%20Rebate%20Application%2012.23.25.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Douglas County Appraiser values homes and mails value notices by March 1; the County Treasurer sends one bill covering the county, cities, school districts and other taxing districts, and passes the money on to each. Online payments through the county's property search carry a $1.49 e-check fee or a card fee. Mail payments to the Douglas County Treasurer, P.O. Box 668, Lawrence, KS 66044, with your record ID number on the check. The Homestead and Safe Senior refunds the County Clerk helps with are State of Kansas programs, not county ones." }, "20091": { "fips": "20091", "county": "Johnson County", "state": "Kansas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Johnson County Treasury, Taxation and Vehicles (County Treasurer)", "url": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax", "source": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Johnson County Appraiser's Office", "url": "https://www.jocogov.org/department/appraiser", "isState": false, "source": "https://www.jocogov.org/department/appraiser/property-information/important-dates-and-deadlines", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxbill.jocogov.org/", "source": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax/real-estate", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-12-20", "note": "Tax statements are mailed in mid-November. You may pay the full year or the first half by this date. December 20, 2026 is a Sunday. Kansas law (K.S.A. 79-2004) moves a real property tax due date that falls on a Saturday or Sunday to the Treasurer's next regular business day, so in 2026 the first half is on time if received by Monday, December 21, 2026; the county applied the same rule last year, when it set the first-half deadline at Monday, December 22, 2025. The county says payment must be received in its office by the due date, and mailed payments go to a bank lockbox in St. Louis, so mail early or pay online." }, { "label": "Second half", "due": "2027-05-10", "note": "May 10, 2027 is a Monday. Second-half notices are mailed at the beginning of April." } ], "delinquencyNote": "A first half not paid by the December due date draws interest from December 20 at a rate set by state law each year (the state's statutory rate plus five percentage points), and can be paid late with that interest until May 10. Any tax still unpaid on May 11 draws interest from May 10 until paid. Real estate tax not paid by July 31 is published in the newspaper with a $15 publication fee, a tax lien is placed on the property on the first Tuesday in September, and if the tax stays unpaid through the redemption period the county files a foreclosure suit and the property is auctioned. Not receiving a statement does not excuse interest.", "source": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax/real-estate", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Johnson County Appraiser's Office (informal appeal or payment under protest); its decision can then be appealed to the Small Claims Division of the Kansas Board of Tax Appeals (BOTA)", "deadline": "There are two ways to appeal a value at the county level, and you may use only one per tax year. An informal appeal must be filed within 30 days of the date the Notice of Appraised Value was mailed; notices go out on or before March 1, so the 2026 window closed at the end of March. The route still open for 2026 is paying under protest: file the Payment Under Protest application with your payment between November 1 and December 20 (December 21 in 2026, since the 20th is a Sunday). If a mortgage company pays at least half your taxes, the protest is due by January 31, 2027, and if you pay after these dates, the protest must be filed when you pay. A protest sent without the correct payment, including any interest and fees, is rejected. If you are not satisfied with the county's result, you have 30 days to appeal to BOTA's Small Claims Division.", "url": "https://www.jocogov.org/department/appraiser/property-information/property-value-appeals/level-i-county-level-file-payment-under-protest-or-informal-appeal", "source": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax/real-estate", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Johnson County Property Tax Relief (pilot program)", "summary": "A county-funded pilot that makes a payment to low-income Johnson County homeowners who own and live in their home, are current on their property taxes, have a home appraised at no more than $500,000 (2025 value) and have income at or below HUD's Very Low Income limits (for example $39,000 for one person or $55,700 for four); the payment depends on how many people qualify and cannot exceed the county's share of the tax bill. The 2026 window closed April 15, 2026, and the county says to check back in January 2027.", "applyBy": "April 15", "url": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax/property-tax-relief-programs/johnson-county-property-tax-relief", "source": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/property-tax/property-tax-relief-programs/johnson-county-property-tax-relief", "confidence": "P", "changes": "annual" } ], "notes": "The Johnson County Appraiser values homes and mails value notices by March 1; the county's Treasury, Taxation and Vehicles department, which serves as both County Clerk and Treasurer, computes the levies for every local taxing body and sends one bill. Mail payments to the county's bank lockbox address printed on the statement; a payment sent without the bill stub may be charged a $5 duplicate bill fee. Online payments cost $0.50 by e-check or 2.25% by card and take two to three business days to post. Several cities in the county run their own property tax relief programs, separate from the county's." }, "20173": { "fips": "20173", "county": "Sedgwick County", "state": "Kansas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Sedgwick County Treasurer", "url": "https://www.sedgwickcounty.org/treasurer/", "source": "https://www.sedgwickcounty.org/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sedgwick County Appraiser's Office", "url": "https://www.sedgwickcounty.org/appraiser/", "isState": false, "source": "https://www.sedgwickcounty.org/appraiser/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://ssc.sedgwickcounty.org/propertytax/", "source": "https://www.sedgwickcounty.org/treasurer/frequently-asked-questions/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-12-20", "note": "Tax statements are mailed in November; the Appraiser's tax calendar sets December 15 as the latest date the Treasurer sends them. You may pay the full year or the first half by this date. December 20, 2026 is a Sunday. Kansas law (K.S.A. 79-2004) says that when a real property tax due date falls on a Saturday or Sunday, it moves to the Treasurer's next regular business day, so in 2026 the first half is on time if paid by Monday, December 21, 2026." }, { "label": "Second half", "due": "2027-05-10", "note": null } ], "delinquencyNote": "If the first half of real property tax is not paid on time, that first half starts drawing interest (K.S.A. 79-2004); the second half is still due May 10. The state sets the rate for each calendar year. For calendar year 2026 it is 13% a year on late real property tax (15% on a late amount of $10,000 or more), so late days in late December 2026 are charged at 13%. The rate for calendar year 2027 has not been published yet, so the rate on a balance still unpaid after December 31, 2026 is not known today. Tax still unpaid after May 10 draws interest from May 10. For personal property the 2026 rate is 8%, and missing December 20 makes the full year's tax due, plus interest.", "source": "https://www.sedgwickcounty.org/communications/news-releases/sedgwick-county-appraiser-explains-increase-in-2026-property-valuations/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Sedgwick County Appraiser's Office (informal meeting with an appraiser); its decision can then be appealed to the Kansas Board of Tax Appeals (BOTA)", "deadline": "To appeal the value on your valuation notice, you must file within 30 days of the date the county mailed the notice. The 2026 notices were mailed March 1, 2026, so that window closed at the end of March. The route still open for 2026 is paying under protest: file the Treasurer's protest form when you pay the first half or full amount by the December 20, 2026 deadline, or when you pay the second half by May 10, 2027. The Treasurer accepts a protest only if the first half or full amount was paid on time. If a mortgage company pays your tax, you have until January 31, 2027 to file the protest. A value can be appealed only once per tax year, so if you appealed your notice this spring you cannot also protest it. A protest leads to an informal meeting with the Appraiser's Office; a BOTA small claims appeal of that result must be filed within 30 days of the date the results were mailed.", "url": "https://www.sedgwickcounty.org/appraiser/appeals/", "source": "https://www.sedgwickcounty.org/appraiser/appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The County Treasurer collects property tax for the county, the cities, the school districts and every other local taxing body, then passes it on, so there is one bill. The 2026 window to appeal the spring valuation notice (30 days from March 1, 2026) has closed; paying under protest at the December 20, 2026 or May 10, 2027 deadline is the route still open for 2026. The Homestead Refund, Safe Senior and Senior and Disabled Veterans refunds that the County Clerk takes applications for are State of Kansas programs, not county ones. 2026 bills are mailed in November." }, "21029": { "fips": "21029", "county": "Bullitt County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Bullitt County Sheriff's Office (tax office)", "url": "https://bullitt.kysheriff.org/tax-collection/", "source": "https://bullitt.kysheriff.org/tax-collection/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bullitt County Property Valuation Administrator (PVA)", "url": "https://bullittpva.com/", "isState": false, "source": "https://revenue.ky.gov/Property/Documents/PVA%20Directory%202022-2026%202-20-23.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://bullitt.kysheriff.org/tax-collection/", "source": "https://bullitt.kysheriff.org/property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and the sheriff does not accept partial payments. Bills usually arrive in the first week of October. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. The sheriff counts a post office postmark as on time. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment in person still gets the discount, so pay in person by Friday, October 30 or mail your payment so it is postmarked by November 1. December 31, 2026 is a Thursday. The sheriff has not yet posted its 2026 schedule; its 2025 bills used these same state law dates. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, which the sheriff's schedule shows as a single 21% penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. The sheriff collects through April 15, 2027; after April 1 it takes only a certified check or money order by mail, not a personal or business check. After April 15, unpaid bills go to the Bullitt County Clerk, where interest of 1% a month plus a county clerk fee and a county attorney fee are added, and the unpaid bill can be sold to a third-party buyer.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Bullitt County Board of Assessment Appeals (appeals are filed with the Bullitt County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Bullitt County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://bullittpva.com/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects state, county, school and district property taxes on one bill, and the City of Shepherdsville's tax is combined into that bill. Owners inside Mount Washington, Hillview, Hunters Hollow, Pioneer Village, Fox Chase, Lebanon Junction and Hebron Estates also get a separate city tax bill from their city; the tax district number on your bill shows which applies. You can pay the sheriff by mail, in person at the courthouse at 300 South Buckman Street in Shepherdsville, online by card (the card company charges a fee), or by check at any Bullitt County branch of Stock Yards Bank from October 1 through December 31. Bills go to whoever owned the property on January 1, not to your mortgage company, so if your lender pays through escrow, make sure it has your bill." }, "21035": { "fips": "21035", "county": "Calloway County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Calloway County Sheriff's Office (tax office)", "url": "https://www.callkyso.com/property-taxes.php", "source": "https://www.callkyso.com/property-taxes.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Calloway County Property Valuation Administrator (PVA)", "url": "https://ccpva.org/", "isState": false, "source": "https://revenue.ky.gov/Property/Documents/PVA%20Directory%202022-2026%202-20-23.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.callkyso.com/property-taxes.php", "source": "https://www.callkyso.com/property-taxes.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff applies the 2% early payment discount to payments postmarked by November 15, later than the November 1 date in state law. November 15, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay in person by Friday, November 13, or make sure a mailed payment is postmarked by November 15. State law makes the face amount due by December 31, 2026, a Thursday; the sheriff has not published its own 2026 face amount deadline. The schedule printed at the top right of your bill and on the payment stub, showing the amount due by date, is the one that applies." } ], "delinquencyNote": "Under state law an unpaid bill carries a 5% penalty for the first month after the face amount period ends and a 10% penalty after that, and the sheriff then adds a collection fee equal to 10% of the tax plus 10% of that penalty, 21% in all. On the regular state schedule that means 5% in January 2027 and 21% from February 1, 2027. Unpaid bills go to the Calloway County Clerk after April 15, 2027, where interest of 1% a month plus a county clerk fee and a county attorney fee are added, and the unpaid bill can be sold to a third-party buyer.", "source": "https://www.callkyso.com/property-taxes.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Calloway County Board of Assessment Appeals (appeals are filed with the Calloway County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Calloway County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://ccpva.org/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The City of Murray bills its own property tax separately, so owners inside the city get a city bill from Murray City Hall as well as the sheriff's bill. The sheriff takes cash, check or money order at its office at 701 Olive Street in Murray, by mail, or through a 24-hour drop box on the west side of the building; do not mail cash. Card payments are taken only online, through an outside payment site. A returned check costs $50. Not receiving a bill does not cancel the tax; call the sheriff's tax office if yours has not arrived." }, "21037": { "fips": "21037", "county": "Campbell County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Campbell County Sheriff's Office", "url": "https://campbellcountysheriffky.org/tax-information/", "source": "https://campbellcountysheriffky.org/tax-information/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Campbell County Property Valuation Administrator (PVA)", "url": "https://pva.campbellcountykentucky.com/", "isState": false, "source": "https://pva.campbellcountykentucky.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://campbellcountysheriffky.org/tax-information/", "source": "https://campbellcountysheriffky.org/tax-information/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff has not yet posted its 2026 schedule. Campbell County has run its discount through November in recent years: for 2025 the 2% discount ran from November 1 through November 30, and the face amount was due December 1 through December 31. The PVA's published tax calendar shows the same pattern, with the discount before December 1. State law lets the Department of Revenue set this later schedule when bills go out after the regular date, and the dates printed on your 2026 bill are the ones that apply. If 2026 follows the 2025 pattern, November 30, 2026 is a Monday and December 31, 2026 is a Thursday. The 911 fee on the bill does not get the 2% discount." } ], "delinquencyNote": "Unpaid bills become delinquent after the face-amount period. For 2025, a 5% penalty applied from January 1 through January 31, and from February 1 the sheriff charged 21%, which is the state's 10% penalty plus the sheriff's collection fee of 10% of the tax and of that penalty. If the 2026 schedule matches, January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. The sheriff collects until the close of business on April 15; after that, unpaid bills go to the Campbell County Clerk for collection, and further interest and fees are added.", "source": "https://campbellcountysheriffky.org/2025-taxes/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Campbell County Board of Assessment Appeals (appeals are filed with the Campbell County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period runs 13 days (six days a week, including Saturdays) beginning the first Monday in May, so it normally ends the third Monday in May. If the conference does not settle it, file a written appeal with the Campbell County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://pva.campbellcountykentucky.com/Page/the-assessment-process", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects the tax only; the PVA handles the assessment, mailing address and name changes, and exemptions. Several cities bill their own city tax separately: the City of Newport, for example, mails its own bill in late September for city and Newport school taxes, due by October 31, so owners inside a city may get a city bill as well as the sheriff's bill. Online card payments to the sheriff carry a 3% fee and e-checks a $3 fee. You can also pay by mail, in person at the Newport or Alexandria office, or at a Heritage Bank branch with your bill until Heritage stops collecting in January. If a mortgage escrow account pays your taxes, send the bill to your lender. Unpaid bills from past years are paid at the County Clerk's office." }, "21049": { "fips": "21049", "county": "Clark County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Clark County Sheriff's Office (tax collection)", "url": "https://clark.kysheriff.org/wp/tax-collection/", "source": "https://clark.kysheriff.org/wp/tax-collection/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clark County Property Valuation Administrator (PVA)", "url": "https://www.clarkpva.com/", "isState": false, "source": "https://revenue.ky.gov/Property/Documents/PVA%20Directory%202022-2026%201-18-24.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://clark.kysheriff.org/wp/tax-collection/", "source": "https://clark.kysheriff.org/wp/tax-collection/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff mails bills around October 1 and posts them online; the 2026 schedule has not been posted yet, and these dates follow state law, which the sheriff's schedule matched last year. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. The sheriff honors a U.S. Postal Service postmark on mailed payments, but not a private postage meter date. Last year the sheriff's office was closed on December 31 for the New Year holiday, so do not count on paying in person that day. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. Bills still unpaid at the close of business on April 15, 2027 go to the Clark County Clerk. Last year's sheriff's notice said a 20% County Attorney's fee, a 10% County Clerk's fee and interest of 1% a month are added there, and the unpaid bill can be sold to a third-party buyer.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Clark County Board of Assessment Appeals (appeals are filed with the Clark County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Clark County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, stating your reasons and your opinion of the property's fair cash value. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff's bill covers state, county and school taxes. State law lets a city either collect its own property tax or contract with the sheriff to collect it, so owners inside a city should check whether the city sends a separate city bill. The sheriff does not set values; questions about your assessment go to the PVA. Card and online payments carry a merchant service fee. Checks, money orders and cash are accepted in person, and checks or money orders can also go in the drop box off West Broadway in front of the sheriff's office. Last year the sheriff also took checks and money orders, with the bill and for the exact amount, at the downtown Traditional Bank branch at 30 West Broadway. If a mortgage company or a new owner should pay the bill, forward it to them right away." }, "21067": { "fips": "21067", "county": "Fayette County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Fayette County Sheriff's Office, Property Tax Division", "url": "https://www.fayettesheriff.com/?page_id=2190", "source": "https://www.fayettesheriff.com/?page_id=2190", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fayette County Property Valuation Administrator (PVA)", "url": "https://fayettepva.com/", "isState": false, "source": "https://fayettepva.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.fayettesheriff.com/?page_id=2190", "source": "https://www.fayettesheriff.com/?page_id=2190", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, and the sheriff does not accept installment payments. The sheriff has not yet posted its 2026 dates; for 2025 it mailed bills the last week of September and followed the state's regular schedule. Under that schedule, paying in full by November 1, 2026 takes 2% off the bill, and from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "An unpaid bill is delinquent from January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1 through April 15, 2027 the penalty is 10% plus the sheriff's 10% add-on fee, 21% in all. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. Bills not paid by April 15 are transferred to the Fayette County Clerk for collection, and further interest and fees are added.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Fayette County Board of Assessment Appeals, which the PVA calls the Local Board of Tax Appeals (appeals are filed with the Fayette County Clerk)", "deadline": "First hold a conference with the PVA before the open inspection period ends. If that does not settle it, file an appeal through the Fayette County Clerk's office. State law sets the filing deadline at one workday after the inspection period ends. For 2026 the PVA set the end of the inspection period as Monday, May 18, 2026 and the appeal filing deadline as Wednesday, May 20, 2026; that window has passed. The inspection period normally begins the first Monday in May, so the next window opens in May 2027. Check the PVA's published dates each spring, because the filing deadline can fall a day later than the law's usual timing.", "url": "https://fayettepva.com/assessments-appeals/", "source": "https://fayettepva.com/assessments-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Lexington and Fayette County share one merged government, so there is no separate city property tax bill: the sheriff's single bill covers the state, the schools, the Urban County Government's general and urban services taxes, and other districts such as Lextran and the health department. Pay online through the state's payment portal, which charges a convenience fee, by mail, in person at the sheriff's Property Tax Division in Room 236 of the Fayette District Courthouse at 150 North Limestone, or at a Republic Bank branch through January 31. If your mortgage company asked for your bill, you get an informational letter instead. If you have not received a bill by early October, call the sheriff for a duplicate." }, "21081": { "fips": "21081", "county": "Grant County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Grant County Sheriff's Office (tax office)", "url": "https://grantcountysheriff.net/property-taxes/", "source": "https://grantcountysheriff.net/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Grant County Property Valuation Administrator (PVA)", "url": "https://grantpva.net/", "isState": false, "source": "https://grantpva.net/general-information/real-estate-appeals-process/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://grantcountysheriff.net/property-taxes/", "source": "https://grantcountysheriff.net/property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and partial payments are not accepted. The sheriff mails bills and posts them for viewing on October 1. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, so the bill grows by 21% in all; the sheriff's schedule shows this as a single 21% penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. The sheriff takes payments through April 15, 2027; after that, unpaid bills go to the Grant County Clerk, where interest of 1% for each month or part of a month and further fees are added, and the unpaid bill can be sold to a third-party buyer at the clerk's annual tax bill sale, held in August.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Grant County Board of Assessment Appeals (appeals are filed with the Grant County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal on the clerk's form with the Grant County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, and bring the PVA's written conference summary. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://grantpva.net/general-information/real-estate-appeals-process/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects state, county, school and district property taxes on one bill but does not collect any city taxes. Corinth, Crittenden, Dry Ridge and Williamstown each levy their own city property tax, so owners inside those cities should expect a separate city bill and should contact the city about it. The bill goes to whoever owned the property on January 1; if you receive a bill for a home you sold, forward it to the new owner. Card payments carry a fee charged by the card company. Once a bill turns delinquent, the Grant County Clerk collects it, not the sheriff, and the Grant County Attorney's Office handles payment arrangements." }, "21089": { "fips": "21089", "county": "Greenup County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Greenup County Sheriff's Office", "url": "https://www.greenupso.com/propertytax", "source": "https://www.greenupso.com/propertytax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Greenup County Property Valuation Administrator (PVA)", "url": "https://www.qpublic.net/ky/greenup/", "isState": false, "source": "https://www.qpublic.net/ky/greenup/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.greenupso.com/propertytax", "source": "https://www.greenupso.com/propertytax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff has not posted its 2026 schedule. State law's regular schedule gives a 2% discount for paying in full by November 1, with the face amount due November 2 through December 31. When bills go out later than October, state law lets the Department of Revenue set an alternative schedule instead: the 2% discount runs for one full month from the date the bills are mailed, the face amount is due for the following full month, and the penalty periods move back to match. The PVA's older guidance says Greenup County bills go out at the end of October, so check the dates printed on your 2026 bill, which are the ones that apply. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday." } ], "delinquencyNote": "State law adds a 5% penalty for the first month after the face-amount period ends and a 10% penalty after that, and the sheriff then adds a collection fee equal to 10% of the tax plus 10% of that penalty. On the regular schedule that means 5% on bills paid January 1 through January 31, 2027, and the higher charge from February 1, 2027. The last day to pay at the sheriff's office is April 15; after that, unpaid bills go to the Greenup County Clerk, where further fees and interest are added that are not shown on the original bill, and the unpaid bill can be sold to a third-party buyer.", "source": "https://www.greenupso.com/propertytax", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Greenup County Board of Assessment Appeals (appeals are filed with the Greenup County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Greenup County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, stating your reasons and your opinion of the property's fair cash value. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://www.qpublic.net/ky/greenup/faq.html", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Online payments go through the sheriff's payment processor and carry a convenience fee that is not included in your tax bill. Refund requests and account problems must be handled in person at the sheriff's office, not by phone. After April 15, questions about the amount due go to the Greenup County Clerk. State law lets a city either collect its own property tax or contract with the sheriff to collect it, so owners inside a city should check whether the city sends a separate city bill. The bill goes to whoever owned the property on January 1, and not receiving a bill does not excuse the tax." }, "21101": { "fips": "21101", "county": "Henderson County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Henderson County Sheriff's Office", "url": "https://www.hendersoncountyky.gov/219/Sheriffs-Office", "source": "https://www.hendersoncountyky.gov/300/Delinquent-County-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Henderson County Property Valuation Administrator (PVA)", "url": "https://hendersoncopva.com/", "isState": false, "source": "http://www.hendersoncountyky.gov/334/Useful-Government-Company-Links", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and the county says the bill is due by December 31. The county's own pages differ on when the sheriff mails bills (one says typically September, its tax FAQ says late October or early November, payable beginning November 1), and the sheriff has not posted its 2026 schedule. Under state law's regular schedule, paying in full by November 1 takes 2% off, and the face amount is due November 2 through December 31. When bills go out after November 1, state law gives 30 days for each stage instead, so the discount and later dates move back; the schedule printed on your 2026 bill is the one that applies. December 31, 2026 is a Thursday." } ], "delinquencyNote": "A bill unpaid on January 1 is delinquent and becomes a lien held by the county. Under state law's regular schedule, a bill paid in January carries a 5% penalty, and after January 31 a 10% penalty plus the sheriff's 10% add-on fee. On or about April 15 the sheriff turns unpaid bills over to the Henderson County Clerk, where they become certificates of delinquency and draw interest of 1% a month plus penalties and fees until paid. The clerk usually holds a tax sale in August at which third parties can buy delinquent bills, and the Henderson County Attorney's Office can set up a payment agreement.", "source": "https://www.hendersoncountyky.gov/300/Delinquent-County-Taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Henderson County Board of Assessment Appeals (appeals are filed with the Henderson County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and runs 13 days. If the conference does not settle it, file a written appeal with the Henderson County Clerk no later than one workday after the inspection period ends. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": null, "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The City of Henderson assesses and collects its own city property tax, so owners inside the city get a city bill as well as the sheriff's county bill. Delinquent bills are paid at the Henderson County Clerk's Office, 20 North Main Street, second floor, not at the sheriff's office." }, "21107": { "fips": "21107", "county": "Hopkins County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hopkins County Sheriff's Office", "url": "https://hopkinscountysheriff.com/index.php/taxes", "source": "https://hopkinscountysheriff.com/index.php/taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hopkins County Property Valuation Administrator (PVA)", "url": "https://hopkinscounty.ky.gov/index.php/elected-officials/property-valuation", "isState": false, "source": "https://hopkinscounty.ky.gov/index.php/elected-officials/property-valuation", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://hopkinscountysheriff.com/index.php/taxes", "source": "https://hopkinscountysheriff.com/index.php/taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and the sheriff requires payment in full. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. The sheriff accepts the postmark date on mailed payments and has a drop box for after-hours payments on the north side of the Hopkins County Government Center. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "An unpaid bill is delinquent from January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1 through April 15, 2027 the sheriff charges 21%, which is the state's 10% penalty plus the sheriff's collection fee of 10% of the tax and of that penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. Bills not paid by April 15 go to the Hopkins County Clerk as a certificate of delinquency, with further penalties, fees and interest of 12% a year, and if the certificate stays unpaid for six months it can be sold to a third-party buyer. The Hopkins County Attorney's office offers payment plans on delinquent bills.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Hopkins County Board of Assessment Appeals (appeals are filed with the Hopkins County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Hopkins County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://hopkinscounty.ky.gov/index.php/elected-officials/property-valuation", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff accepts cash, checks, money orders, cashier's checks and cards at its office at 261 Responders Lane in Madisonville, by mail with checks payable to the Hopkins County Sheriff, and online through a payment processor linked from the sheriff's tax page. Card payments carry a processor fee of 2.5% plus 30 cents, and online checks a $1.50 fee. The City of Madisonville's Finance Department collects city property tax, so owners inside the city should check for a separate city bill." }, "21111": { "fips": "21111", "county": "Jefferson County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Sheriff's Office (property tax)", "url": "https://www.jcsoky.org/property-tax", "source": "https://www.jcsoky.org/property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jefferson County Property Valuation Administrator (PVA)", "url": "https://jeffersonpva.ky.gov/", "isState": false, "source": "https://jeffersonpva.ky.gov/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jcsoky.org/property-tax/search", "source": "https://www.jcsoky.org/property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay the face amount)", "due": "2027-01-02", "note": "Kentucky sends one bill a year, with no installments, and the sheriff mails bills in November; call the sheriff's office if yours has not arrived by the second week of November. The sheriff's standing schedule gives a 2% discount for paying from November 1 through December 1, then the face amount is due December 2 through January 2. The sheriff has not yet posted its 2026 dates, so check the schedule printed on your 2026 bill. On that schedule, the discount runs through Tuesday, December 1, 2026, and the face amount through January 2, 2027, which is a Saturday. The sheriff says a due date that falls on a Saturday, Sunday or office holiday moves to the next day the office is open, so the face amount can be paid through Monday, January 4, 2027. The sheriff accepts partial payments on the current year's bill while it is collecting, November 1 through April 15." } ], "delinquencyNote": "On the sheriff's schedule, a bill paid after the face-amount period (January 5 through February 3 in the 2026 cycle, once the weekend rule is applied) carries a 5% penalty, and from February 4 through April 15 a 10% penalty plus the sheriff's 10% add-on fee. At the close of business on April 15, unpaid bills go to the Jefferson County Clerk, where more costs, fees and interest are added, and the bill may be sold to a third party. After April 15, the Jefferson County Attorney's Office handles payment plans.", "source": "https://www.jcsoky.org/property-tax/schedule", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Jefferson County Local Board of Assessment Appeals (appeals are filed with the Jefferson County Clerk)", "deadline": "First hold a conference with the PVA during the open inspection period; the PVA runs this as an online conference, which for 2026 was open from April 24 to May 18, 2026. If the conference does not settle it, file your appeal, with the PVA's conference result form, at the Jefferson County Clerk's office no later than one workday after the inspection period ends, or by the deadline printed on your conference results. The window for 2026 assessments has passed; the next one normally opens in spring 2027. A decision of the local board can be appealed to the Kentucky Board of Tax Appeals.", "url": "https://jeffersonpva.ky.gov/property-assessment/conference/online-conference-documentation-and-appeals/", "source": "https://jeffersonpva.ky.gov/property-assessment/conference/online-conference-documentation-and-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Louisville Metro assessment moratorium for rehabilitated buildings", "summary": "A Louisville Metro program for owners who repair or rehabilitate a home or other building at least 25 years old: when the work costs at least 25% of the building's assessed value (10% for an owner-occupied home in a qualifying lower-income census tract, 5% for an owner-occupied home in certain older urban neighborhoods such as Portland, Russell, Shawnee and Smoketown), or the finished building is LEED certified, the local tax is figured on the value from before the work for five years, while state and school taxes use the current value. You must apply to Louisville Metro's Codes and Regulations department at least 30 days before the work starts.", "applyBy": null, "url": "https://jeffersonpva.ky.gov/property-assessment/exemptions/moratorium/", "source": "https://jeffersonpva.ky.gov/property-assessment/exemptions/moratorium/", "confidence": "P", "changes": "occasional" } ], "notes": "The Jefferson County Sheriff collects the state, Louisville Metro, Jefferson County Public Schools, Urban Services District and fire district property taxes on one bill. Many of the smaller home rule cities inside Jefferson County send and collect their own separate tax bill, in addition to the sheriff's bill, so check with your city. The bill goes to whoever owned the property on January 1. Online payments cost $2.00 by e-check, or 2.25% by card with a $1.95 minimum." }, "21125": { "fips": "21125", "county": "Laurel County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Laurel County Sheriff's Office", "url": "https://www.laurelcountysheriff.com/property-taxes", "source": "https://www.laurelcountysheriff.com/property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Laurel County Property Valuation Administrator (PVA)", "url": "https://laurelpva.com/", "isState": false, "source": "https://laurelpva.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.laurelcountysheriff.com/property-taxes", "source": "https://www.laurelcountysheriff.com/property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and state law sets the schedule. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these. The sheriff's office has not posted its own 2026 dates." } ], "delinquencyNote": "Under state law, a bill paid from January 1 through January 31, 2027 carries a 5% penalty, and a bill paid after January 31, 2027 carries a 10% penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher penalty.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Laurel County Board of Assessment Appeals (appeals are filed with the Laurel County Clerk)", "deadline": "First ask the PVA for a conference, before or during the tax roll inspection period, which by state law opens on the first Monday in May and runs for about two weeks; in 2026 it ran May 4 to May 18. If the conference does not settle it, file a written appeal with the Laurel County Clerk no later than one workday after the inspection period ends, stating the reasons, identifying the property and giving your opinion of its fair cash value. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://laurelpva.com/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff's website lets you look up a bill; it does not say that payments can be made online. Pay in person at the sheriff's office at 1380 East Highway 192 in London, where cards are accepted, or by check through the mail or the drop box at the front of the building; do not send cash. For a receipt by mail, include a self-addressed stamped envelope. Cities in Kentucky can levy their own property tax and bill it separately, so owners inside the City of London should check whether they also get a city bill." }, "21143": { "fips": "21143", "county": "Lyon County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lyon County Sheriff's Office", "url": "https://www.lyonsheriff.com/tax-info", "source": "https://www.lyonsheriff.com/tax-info", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lyon County Property Valuation Administrator (PVA)", "url": "https://www.qpublic.net/ky/lyon/", "isState": false, "source": "https://www.qpublic.net/ky/lyon/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lyonsheriff.com/tax-info", "source": "https://www.lyonsheriff.com/tax-info", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and the sheriff does not accept partial payments. Bills normally arrive in the first week of October; if yours has not come by October 10, the sheriff will send a duplicate. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday. The sheriff counts a postmark as proof of timely payment, but has not said whether an in-person payment on Monday, November 2 still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, so the bill grows by 21% in all; the sheriff's schedule shows this as a single 21% penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. On April 15, 2027 the sheriff turns unpaid bills over to the Lyon County Clerk, after which interest of 1% for each month or part of a month, plus clerk and county attorney fees, is added.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lyon County Board of Assessment Appeals (appeals are filed with the Lyon County Clerk)", "deadline": "First ask the PVA for a conference, before or during the tax roll inspection period, which state law normally sets to begin on the first Monday in May and run six days a week for about two weeks. If the conference does not settle it, file a written appeal with the Lyon County Clerk no later than one workday after the inspection period ends. That window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://revenue.ky.gov/Property/PublishingImages/Pages/default/62F003%20%284-23%29.pdf", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects state, county, school and district property taxes on one bill. The City of Eddyville collects its own city property tax separately, so owners inside Eddyville also get a city bill. The bill goes to whoever owned the property on January 1, even if it was sold later in the year, and it is mailed to the owner, not the mortgage company, so an escrowed owner should forward it to the lender. The PVA's online tax calendar still shows an older discount deadline of November 30; state law, the state's own tax calendar and the sheriff's schedule all use November 1. Card payments, online or at the office, carry a fee charged by the card processor." }, "21151": { "fips": "21151", "county": "Madison County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Madison County Sheriff's Office", "url": "https://sheriff.madisoncountyky.us/property-taxes/", "source": "https://sheriff.madisoncountyky.us/property-taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Madison County Property Valuation Administrator (PVA)", "url": "https://madisonpva.com/", "isState": false, "source": "https://madisonpva.com/faq/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://sheriff.madisoncountyky.us/property-taxes/", "source": "https://sheriff.madisoncountyky.us/property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff mails the bill postcards around October 1, and the amount due for each payment date is printed at the top right of the bill and on the payment stub. The discount applies only if the payment is received in the sheriff's office by the discount date, so allow time for mail. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, so the bill grows by 21% in all. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. The sheriff collects through April 15, 2027; after that, unpaid bills go to the Madison County Clerk, where interest of 1% for each month or part of a month and further fees are added, and the unpaid bill can be sold to a third-party buyer at the clerk's annual tax sale in August. The clerk takes delinquent payments at its Richmond and Berea offices, in full only, and the Madison County Attorney's Office can set up a payment plan.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Madison County Board of Assessment Appeals (appeals are filed with the Madison County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal on the clerk's form with the Madison County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, and bring the PVA's written conference summary. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://madisonpva.com/appeals-process/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff's website lets you look up a bill but does not take payments online. Pay by mail with a check or money order and the bill number, or in person at the sheriff's office in the basement of the Courthouse Annex at 135 West Irvine Street in Richmond, where cards are also accepted. The cities of Richmond and Berea bill and collect their own city property tax separately, so owners inside those cities get a city bill as well as the sheriff's bill. The bill goes to whoever owned the property on January 1. Owners with an escrow account still receive a copy of the bill; check with your mortgage company if you are unsure whether it will pay." }, "21179": { "fips": "21179", "county": "Nelson County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Nelson County Sheriff's Office", "url": "https://nelsonsheriff.com/?page_id=170", "source": "https://nelsonsheriff.com/?page_id=170", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Nelson County Property Valuation Administrator (PVA)", "url": "https://nelsoncountypva.com/", "isState": false, "source": "https://revenue.ky.gov/Property/Documents/PVA%20Directory%202022-2026%201-18-24.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://nelsonsheriff.com/?page_id=170", "source": "https://nelsonsheriff.com/?page_id=170", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff's schedule gives a 2% discount for paying by November 1, and the face amount is due from November 2 through December 31, 2026. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. Your payment must match the amount printed on the bill exactly; the sheriff returns payments that do not. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "Paid from January 1 through January 31, 2027, the bill carries a 5% penalty. From February 1 through April 15, 2027, the sheriff's schedule shows a 21% penalty, which is the state's 10% penalty plus the sheriff's collection fee of 10% of the tax and 10% of that penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. Bills unpaid at the close of business on April 15 go to the Nelson County Clerk, where interest of 1% for each month or part of a month and further fees are added, and the clerk sells unpaid bills to third-party buyers at an annual sale each summer, held in late July in 2026.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Nelson County Board of Assessment Appeals (appeals are filed with the Nelson County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal on the clerk's form with the Nelson County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, and bring the PVA's written conference summary. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://revenue.ky.gov/Property/PublishingImages/Pages/default/62F003%20%284-23%29.pdf", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff does not collect city taxes. Owners inside Bardstown, New Haven or Fairfield also get a separate city bill along with the sheriff's bill. Bills are mailed by October. The sheriff's website links to an outside site where you can look up your bill. If your mortgage company pays your taxes from escrow, send the bill to your lender and do not pay it yourself as well: the sheriff will not refund you if you pay before your lender does. Questions about the value on your bill go to the PVA, not the sheriff." }, "21185": { "fips": "21185", "county": "Oldham County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Oldham County Sheriff's Office (tax collection)", "url": "https://oldhamsheriff.com/?page_id=980", "source": "https://oldhamsheriff.com/?page_id=980", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Oldham County Property Valuation Administrator (PVA)", "url": "https://oldhampva.com/", "isState": false, "source": "https://revenue.ky.gov/Property/Documents/PVA%20Directory%202022-2026%202-20-23.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://oldhamsheriff.com/?page_id=1008", "source": "https://oldhamsheriff.com/?page_id=1008", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff mails bills by the end of September, so the regular state law schedule applies: paying in full by November 1, 2026 takes 2% off the bill, and from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment or a postmark still gets the discount, so pay by Friday, October 30 to be safe and allow time for mail. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, so the bill grows by 21% in all. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. The sheriff collects through April 15, 2027; after that, unpaid bills go to the Oldham County Clerk, where interest of 1% a month and further fees are added, and the unpaid bill can be sold to a third-party buyer.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Oldham County Board of Assessment Appeals (appeals are filed with the Oldham County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Oldham County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://oldhampva.com/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects state, county, school and district property taxes, and also collects the City of Crestwood's tax, which has its own bill lookup. Owners in other cities in the county should check with their city, which may send its own bill. The sheriff's office is in the Fiscal Court Building, 100 West Jefferson Street in La Grange; bills can also be paid online by card, where the card company adds a fee of 2% to 3%. Your bill explains what to do if your mortgage company pays your taxes through escrow." }, "21223": { "fips": "21223", "county": "Trimble County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Trimble County Sheriff's Office", "url": "https://trimblecountyky.gov/sheriff/", "source": "https://trimblecountyky.gov/sheriff/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Trimble County Property Valuation Administrator (PVA)", "url": "https://trimblecountyky.gov/property-valuation/", "isState": false, "source": "https://trimblecountyky.gov/property-valuation/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff has not posted a 2026 schedule, so these are the dates state law sets. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, so the bill grows by 21% in all. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. On April 15, 2027 the sheriff turns unpaid bills over to the Trimble County Clerk, where interest of 1% for each month or part of a month and further fees are added, and the unpaid bill can be sold to a third-party buyer at the clerk's annual tax sale, held on July 21 in 2026. The Trimble County Attorney also pursues unpaid bills.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Trimble County Board of Assessment Appeals (appeals are filed with the Trimble County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal on the clerk's form with the Trimble County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, and bring the PVA's written conference summary. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://revenue.ky.gov/Property/PublishingImages/Pages/default/62F003%20%284-23%29.pdf", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county has no online payment page of its own; contact the sheriff's office in the courthouse at 30 US Highway 42 East in Bedford for payment options. Owners inside Bedford or Milton should check with their city whether it sends a separate city property tax bill." }, "21225": { "fips": "21225", "county": "Union County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Union County Sheriff's Office", "url": "https://www.unioncountyky.org/local-government/union-county-sheriff/property-tax", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51268", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Union County Property Valuation Administrator (PVA)", "url": "https://www.qpublic.net/ky/union/", "isState": false, "source": "https://www.qpublic.net/ky/union/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. Bills still unpaid after April 15, 2027 go to the Union County Clerk, where interest of 1% a month and further fees are added, and the unpaid bill can be sold to a third-party buyer.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Union County Board of Assessment Appeals (appeals are filed with the Union County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal with the Union County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, stating your reasons and your opinion of the property's fair cash value. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects state, county, school district and other district property taxes on one bill. The PVA values property but does not set tax rates, calculate bills or collect taxes. The bill goes to whoever owned the property on January 1." }, "21227": { "fips": "21227", "county": "Warren County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Warren County Sheriff's Office (tax office)", "url": "https://warrencountykysheriff.com/taxes/", "source": "https://warrencountykysheriff.com/taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Warren County Property Valuation Administrator (PVA)", "url": "https://warrenkypva.com/", "isState": false, "source": "https://warrenkypva.com/appeals-process/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://warrencountykysheriff.com/taxes/", "source": "https://warrencountykysheriff.com/faqtaxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments, and the sheriff does not accept partial payments on the current year's bill. The sheriff has not yet posted its 2026 schedule. State law's regular schedule, which the sheriff's tax FAQ shows, gives a 2% discount for paying in full by November 1, with the face amount due November 2 through December 31. When bills go out later than that, state law lets the Department of Revenue set an alternative schedule instead: the 2% discount runs for one full month from the date the bills are mailed, the face amount is due for the following full month, and the penalty periods move back to match. Warren County has used the later schedule in past years. For 2025 the sheriff began collecting November 1, mailed bills in the first week of November, and allowed the discount from November 1 through November 30, with the face amount due December 1 through December 31. The schedule printed on your 2026 bill is the one that applies. If 2026 bills again go out in early November, the face amount is due by December 31, 2026, a Thursday; bills mailed later would move that date too. If you have not received a bill, print one from the sheriff's tax inquiry page or call for a duplicate." } ], "delinquencyNote": "State law adds a 5% penalty for the first month after the face-amount period ends and a 10% penalty after that, and the sheriff then adds a collection fee equal to 10% of the tax plus 10% of that penalty, which the sheriff shows as a single 21% penalty. For 2025 that meant 5% on bills paid January 1 through January 31 and 21% from February 1 through April 15. If the 2026 schedule matches, January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. After the sheriff's collection period ends, April 15 on that schedule, unpaid bills go to the Warren County Clerk and become a lien on the property, with interest of 1% for each month or part of a month and further fees added, and the unpaid bill can be sold to a third-party buyer, usually at a tax bill sale in August. The Warren County Attorney's Office offers payment plans on overdue bills that have not been sold.", "source": "https://warrencountykysheriff.com/taxes/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Warren County Board of Assessment Appeals (appeals are filed with the Warren County Clerk)", "deadline": "First ask the PVA for a conference (in person, by phone, or online through the PVA's property search), before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal on the clerk's form with the Warren County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, and bring the PVA's written conference summary. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://warrenkypva.com/appeals-process/", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff collects state, county, school and district property taxes on one bill. The City of Bowling Green bills separately: its Treasury office sends its own bill for city property tax and the Bowling Green Independent Schools tax, due by December 31, so owners inside the city get two bills. Card payments to the sheriff carry a fee of $1.50 up to $60 and 2.49% above that, and e-check payments $1.50; American Express is not accepted. A note on your bill that a copy went to your mortgage company does not guarantee it will pay; check with the lender. The bill goes to whoever owned the property on January 1." }, "21239": { "fips": "21239", "county": "Woodford County", "state": "Kentucky", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Woodford County Sheriff's Office", "url": "https://www.woodfordcountysheriff.org/", "source": "https://www.woodfordcountyky.gov/168/Sheriff", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Woodford County Property Valuation Administrator (PVA)", "url": "https://woodfordkypva.com/", "isState": false, "source": "https://www.woodfordcountyky.gov/167/Property-Valuation-Administrator-PVA", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.woodfordcountysheriff.org/", "source": "https://www.woodfordcountysheriff.org/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Kentucky sends one bill a year, with no installments. The sheriff mails bills in the last week of September. Paying in full by November 1, 2026 takes 2% off the bill; from November 2 through December 31, 2026 the face amount is due. November 1, 2026 is a Sunday, and the county has not said whether a Monday payment still gets the discount, so pay by Friday, October 30 to be safe. December 31, 2026 is a Thursday. If bills go out late, state law lets the Department of Revenue set a later schedule, and the dates printed on your bill then replace these." } ], "delinquencyNote": "State law makes an unpaid bill delinquent on January 1. Paid from January 1 through January 31, 2027, it carries a 5% penalty. From February 1, 2027 the penalty is 10%, and the sheriff adds a collection fee equal to 10% of the tax plus 10% of that penalty, so the bill grows by 21% in all. January 31, 2027 is a Sunday, and the county has not said whether a Monday payment still avoids the higher charge. The sheriff mails delinquent notices in February. Bills unpaid at the close of business on April 15, 2027 go to the Woodford County Clerk, where interest of 1% for each month or part of a month and further fees are added, and the unpaid bill can be sold to a third-party buyer at the clerk's annual sale, held on August 24 in 2026. The clerk takes delinquent payments in full only; the Woodford County Attorney's Office can set up a payment plan.", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Woodford County Board of Assessment Appeals (appeals are filed with the Woodford County Clerk)", "deadline": "First ask the PVA for a conference, before the tax roll inspection period ends. That period normally begins the first Monday in May and ends the third Monday in May. If the conference does not settle it, file a written appeal on the clerk's form with the Woodford County Clerk no later than one workday after the inspection period ends, normally the third Tuesday in May, and bring the PVA's written conference summary. The window for 2026 assessments has passed; the next one normally opens in May 2027.", "url": "https://revenue.ky.gov/Property/PublishingImages/Pages/default/62F003%20%284-23%29.pdf", "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58035", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The sheriff's website links to an outside site where you can look up and pay your bill by Visa or Mastercard. Owners inside Versailles or Midway should check with their city whether it sends a separate city property tax bill. The sheriff's office is in the courthouse at 103 South Main Street, Room 102, in Versailles. The sheriff does not send threatening letters demanding payment; report any such letter to the sheriff's office." }, "22071": { "fips": "22071", "county": "Orleans Parish", "state": "Louisiana", "taxYear": "2027", "checked": "2026-09-23", "billingOffice": { "name": "City of New Orleans Bureau of Treasury", "url": "https://nola.gov/property-tax/", "source": "https://nola.gov/property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Orleans Parish Assessor's Office", "url": "https://www.nolaassessor.com/", "isState": false, "source": "https://council.nola.gov/resources/property-tax-assessments-and-appeals/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://services.nola.gov/service.aspx?load=treasury&Type=1", "source": "https://nola.gov/find-tax-bill/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-31", "note": "The City says 2027 bills are typically mailed in late December 2026 and taxes are usually due January 31. State law makes unpaid Orleans Parish taxes delinquent on February 1. For the 2025 and 2026 bills the City announced a later deadline of February 28 before interest started, so go by the date the City announces and prints on your 2027 bill. January 31, 2027 is a Sunday and the City has not said whether a payment on Monday, February 1 counts as on time; to be safe, pay by Friday, January 29. Partial payments are accepted only by mail or in person, and not receiving a bill does not excuse late payment." } ], "delinquencyNote": "Unpaid taxes draw interest of 1% a month after the deadline. A partial payment does not stop interest or tax sale costs on the unpaid balance, and not receiving a bill does not cancel interest or penalties.", "source": "https://nola.gov/next/treasury/topics/faq/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Orleans Parish Board of Review (the New Orleans City Council, which hires real estate professionals to hear appeals), after a filing with the Assessor's Office", "deadline": "The assessment rolls are open for inspection from July 15 to August 15 each year (through the next business day when August 15 falls on a weekend or holiday), and a written appeal must reach the Assessor's Office no later than three business days after the inspection period ends. For the 2027 tax year the rolls were open July 15 to August 17, 2026, so the filing window closed on August 20, 2026; the next one opens July 15, 2027 for the 2028 tax year. The Board of Review begins hearings by September 15. Its decision can be appealed to the Louisiana Tax Commission; the City Council says within 10 business days after the Board's notice is delivered to you.", "url": "https://council.nola.gov/resources/property-tax-assessments-and-appeals/", "source": "https://www.legis.la.gov/legis/LawPrint.aspx?d=101450", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Orleans Parish and the City of New Orleans share the same borders, so property tax is billed and collected by the City's Bureau of Treasury. New Orleans bills at the start of the tax year it covers: the 2027 bill is mailed around the end of 2026 and is due early in 2027. Paying online by e-check is free; paying by debit or credit card adds a fee of about 2.49% online and 2.7% in person." }, "23003": { "fips": "23003", "county": "Aroostook County", "state": "Maine", "taxYear": "2026 (property owned on April 1, 2026; each town sets its own due dates)", "checked": "2026-09-23", "billingOffice": { "name": "Your city, town or plantation tax collector; in the unorganized territory, Maine Revenue Services Property Tax Division", "url": "https://aroostook.me.us/information/property-tax/", "source": "https://aroostook.me.us/information/property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your city, town or plantation assessors; in the unorganized territory, Maine Revenue Services Property Tax Division", "url": "https://www.maine.gov/revenue/taxes/property-tax/unorganized-territory", "isState": false, "source": "https://aroostook.me.us/information/property-tax/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Unorganized territory bill only (townships outside any town or plantation)", "due": "2026-10-01", "note": "This date applies only to property in the unorganized territory, billed by Maine Revenue Services in August 2026. Aroostook County does not send property tax bills. Homes in a city, town or plantation are billed by that municipality, which votes its own due date or dates and interest date each year, so check your town's bill or town office." } ], "delinquencyNote": "Each town sets the date interest starts, which is also the date its taxes become delinquent, and its interest rate, which cannot exceed a maximum the Treasurer of State sets each year. In the unorganized territory, tax not paid on or before October 1 draws interest at that state maximum rate.", "source": "https://www.maine.gov/revenue/taxes/property-tax/unorganized-territory/tax-rates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your town's assessors first; on appeal, your town's board of assessment review if it has one, otherwise the Aroostook County Commissioners", "deadline": "Ask your town's assessors for an abatement in writing within 185 days of the date taxes were committed, which is usually about when bills are first mailed. The assessors have 60 days to decide, or the request is treated as denied. You then have 60 days from their decision (or the deemed denial) to appeal to your town's board of assessment review or, if your town has none, the Aroostook County Commissioners; send a copy of your tax bill, your abatement request and the town's written denial. A decision of either board can be appealed to Superior Court within 30 days. Nonresidential property assessed at $1 million or more, and land in the Tree Growth, Farmland, Open Space or Working Waterfront programs, follow different routes through the State Board of Property Tax Review. For property in the unorganized territory, the abatement request goes to Maine Revenue Services within 185 days of commitment (normally in August).", "url": "https://aroostook.me.us/information/tax-abatement-appeals/", "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2024-12/bulletin%20no%2010_abatements.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Maine, property tax is assessed and collected by each city, town or plantation, not by Aroostook County, and the county does not send a bill. The county's budget is divided among the towns, and each town raises its share through the same property tax bill, so there is one bill, from your town, and due dates vary from town to town. Property in Aroostook County's unorganized territory (the townships outside any town or plantation) is assessed and billed by Maine Revenue Services." }, "23017": { "fips": "23017", "county": "Oxford County", "state": "Maine", "taxYear": "2026 (property owned on April 1, 2026; each town sets its own due dates)", "checked": "2026-09-23", "billingOffice": { "name": "Your city, town or plantation tax collector; in the unorganized territory, Maine Revenue Services Property Tax Division", "url": "https://www.maine.gov/revenue/taxes/property-tax/unorganized-territory", "source": "https://legislature.maine.gov/statutes/30-A/title30-Asec706.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your city, town or plantation assessors; in the unorganized territory, Maine Revenue Services Property Tax Division", "url": "https://www.maine.gov/revenue/taxes/property-tax/unorganized-territory", "isState": false, "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2024-12/bulletin%20no%2010_abatements.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Unorganized territory bill only (townships outside any town or plantation)", "due": "2026-10-01", "note": "This date applies only to property in the unorganized territory, billed by Maine Revenue Services in August 2026. Oxford County does not send property tax bills. Homes in a city, town or plantation are billed by that municipality, which votes its own due date or dates and interest date each year, so check your town's bill or town office." } ], "delinquencyNote": "Each town sets the date interest starts, which is also the date its taxes become delinquent, and its interest rate, which cannot exceed a maximum the Treasurer of State sets each year. In the unorganized territory, tax not paid on or before October 1 draws interest at that state maximum rate.", "source": "https://www.maine.gov/revenue/taxes/property-tax/unorganized-territory/tax-rates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your town's assessors first; on appeal, your town's board of assessment review if it has one, otherwise the Oxford County Board of Assessment Review", "deadline": "Ask your town's assessors for an abatement in writing within 185 days of the date taxes were committed, which is usually about when bills are first mailed. The assessors have 60 days to decide, or the request is treated as denied. You then have 60 days from their decision (or the deemed denial) to appeal to your town's board of assessment review or, if your town has none, the Oxford County Board of Assessment Review. A decision of either board can be appealed to Superior Court within 30 days. Nonresidential property assessed at $1 million or more, and land in the Tree Growth, Farmland, Open Space or Working Waterfront programs, follow different routes through the State Board of Property Tax Review. For property in the unorganized territory, the abatement request goes to Maine Revenue Services within 185 days of commitment (normally in August).", "url": "https://www.oxfordcounty.org/public-notices/board-of-assessment-review", "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2024-12/bulletin%20no%2010_abatements.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Maine, property tax is assessed and collected by each city, town or plantation, not by Oxford County, and the county does not send a bill. The county's budget is divided among the towns, and each town raises its share through the same property tax bill, so there is one bill, from your town, and due dates vary from town to town. Property in Oxford County's unorganized territory (the North Oxford, South Oxford and Milton unorganized territories, which include Batchelders Grant, Riley Township and the former towns of Albany, Mason and Grafton and the former Milton Plantation) is assessed and billed by Maine Revenue Services." }, "24013": { "fips": "24013", "county": "Carroll County", "state": "Maryland", "taxYear": "FY2027 (taxable year beginning July 1, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Department of the Comptroller, Collections Office", "url": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/", "source": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Carroll County assessment office", "url": "https://dat.maryland.gov/realproperty/pages/carroll-county-reassessment-areas.aspx", "isState": true, "source": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/general-billing/", "source": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/general-billing/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Bills are mailed in July and are due July 1, but may be paid without interest through September 30. Owner-occupied homes may pay in two installments under state law (Tax-Property 10-204.3); the county adds a service charge to the second installment unless both halves are paid by September 30. Escrowed owners who want to pay the whole year at once must tell their lender in writing at least 60 days before the tax year starts. The county says the payment date will not be extended for any reason." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Only for bills on the semi-annual schedule. Due December 1 and payable without interest through December 31; the payment coupon comes with the July bill and no second notice is mailed." } ], "delinquencyNote": "Unpaid annual bills and first installments are delinquent from October 1, and second installments from January 1, with interest and penalties added; the county's bill notice does not print the rate. The county says interest and penalty will not be waived for any reason. Taxes still unpaid go to an online tax sale held each June (the 2026 sale was June 30), and from May 1 payment must be in guaranteed funds with extra fees.", "source": "https://www.carrollcountymd.gov/media/fuenjjhh/the-back-of-your-real-estate-tax-bill.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Carroll County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before the next tax year may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Carroll County Senior Tax Credit", "summary": "A county supplement to Maryland's Homeowners' Property Tax Credit for a principal residence with at least one owner aged 65 or older, combined household income of $50,000 or less and net worth of $500,000 or less, figured on no more than the first $300,000 of the home's assessment; there is no separate form, because it is decided from the state credit application (HTC-1) and SDAT sets the amount.", "applyBy": "October 1", "url": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/tax-credits/", "source": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/tax-credits/", "confidence": "P", "changes": "annual" }, { "name": "Disabled Hero Tax Credit", "summary": "A credit of the full county property tax on the owner-occupied home of a law enforcement or correctional officer, or a member of a career or volunteer fire, rescue or emergency medical service, ruled permanently and totally disabled in the line of duty in Carroll County's service or a jurisdiction with reciprocity; it lasts as long as the disability does.", "applyBy": "September 30", "url": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/disabled-hero-tax-credit-application/", "source": "https://codelibrary.amlegal.com/codes/carrollcounty/latest/carrollcounty_md/0-0-0-15858", "confidence": "P", "changes": "occasional" }, { "name": "Surviving Spouse of a Fallen Hero Tax Credit", "summary": "A credit of the full county property tax on the owner-occupied home of the surviving spouse, not remarried or cohabiting, of a law enforcement or correctional officer or a fire, rescue or emergency medical service member who died in the line of duty in Carroll County's service or a jurisdiction with reciprocity; it runs for up to five years and ends early on remarriage or cohabitation.", "applyBy": "September 30", "url": "https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/taxes/", "source": "https://codelibrary.amlegal.com/codes/carrollcounty/latest/carrollcounty_md/0-0-0-15858", "confidence": "P", "changes": "occasional" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the county Collections Office only sends the bill and collects it. Town taxes can appear on the same county bill: the City of Westminster's real estate tax, for example, is billed by the county. Online payments run through the county's Tyler portal; card payments carry a 3.25% fee and electronic checks $1.50, and payments made after 7 pm post the next business day. Mailed real estate payments go to P.O. Box 3237, Westminster, MD 21158-3237. Second-level appeals go to the Property Tax Assessment Appeals Board within 30 days of the Supervisor's final notice, then to the Maryland Tax Court within 30 days of the board's order." }, "24015": { "fips": "24015", "county": "Cecil County", "state": "Maryland", "taxYear": "Tax year 2026 (July 1, 2026 to June 30, 2027; bills mailed July 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Cecil County Finance Office", "url": "https://www.cecilcountymd.gov/369/Property-Tax", "source": "https://www.cecilcountymd.gov/369/Property-Tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Cecil County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.cecilcountymd.gov/369/Property-Tax", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.cecilcountymd.gov/761/Pay-Online", "source": "https://www.cecilcountymd.gov/761/Pay-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Bills are mailed in July and can be paid in July, August or September without interest. Owner-occupied homes used as the owner's principal residence (and some commercial properties) get a semi-annual bill with two coupons; the owner may still pay the whole year by September 30 by sending both coupons." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. The county adds no service charge to the second installment for the 2026 bills." } ], "delinquencyNote": "Unpaid annual bills and first installments become delinquent on October 1 and carry interest of 1% a month until paid. A second installment paid after December 31 is also charged interest. On March 1 the county adds a 3% late fee to any balance still owed, and from May 1 payment must be made by cash, certified or cashier's check, money order or card. Tax liens on properties still delinquent are sold at the county's online tax sale, which closes on the first Monday in June.", "source": "https://www.cecilcountymd.gov/369/Property-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Cecil County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Tax Credit", "summary": "For an owner aged 65 or older who has lived in the home for at least the past 7 years, with household adjusted gross income of $150,000 or less and a home assessed at $800,000 or less: a credit of 20% of the county property tax on the first $400,000 of assessed value, up to $777.92 for the 2026 bills.", "applyBy": "September 1", "url": "https://www.cecilcountymd.gov/377/Tax-Credits-Exemptions", "source": "https://www.cecilcountymd.gov/DocumentCenter/View/5817", "confidence": "P", "changes": "annual" }, { "name": "Veterans Tax Credit", "summary": "For an owner aged 65 or older who is an active, retired, honorably discharged or disabled member of the uniformed services, the Reserves or the National Guard, or an unremarried surviving spouse aged 65 or older living in the home: the same credit of 20% of the county tax on the first $400,000 of assessed value, up to $777.92 for the 2026 bills, with the same $150,000 income and $800,000 assessment limits.", "applyBy": "September 1", "url": "https://www.cecilcountymd.gov/377/Tax-Credits-Exemptions", "source": "https://www.cecilcountymd.gov/DocumentCenter/View/5817", "confidence": "P", "changes": "annual" }, { "name": "Sworn Officer Tax Credit", "summary": "For a police or correctional officer who is a sworn officer as of July 1: a credit of up to $1,000 against county property tax on the principal residence, if the home was assessed at $500,000 or less when the officer first applied and household adjusted gross income is $150,000 or less.", "applyBy": "September 1", "url": "https://www.cecilcountymd.gov/377/Tax-Credits-Exemptions", "source": "https://www.cecilcountymd.gov/DocumentCenter/View/3652/2025-05-PDF", "confidence": "P", "changes": "annual" }, { "name": "Elderly and Disabled Tax Deferral", "summary": "An owner aged 65 or older or permanently disabled, in a home where combined household income is $60,000 or less, may postpone the amount by which this year's county property tax exceeds last year's; the deferred tax carries no interest but is recorded as a lien and must be repaid when the home is sold, no longer the owner's residence, or goes to tax sale, and owners must reapply every year.", "applyBy": "September 1", "url": "https://www.cecilcountymd.gov/m/faq", "source": "https://www.cecilcountymd.gov/m/faq", "confidence": "P", "changes": "occasional" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the Cecil County Finance Office sends the bill and collects it. For property inside a town, such as Elkton, the town's tax is on the same county bill. Escrowed owners should forward a copy of the bill to their lender. A half-year bill for new construction finished after the July billing is issued in January; lenders usually do not pay it, and unpaid ones regularly end up in the tax sale. Paying online by card or e-check carries a third-party convenience fee." }, "24017": { "fips": "24017", "county": "Charles County", "state": "Maryland", "taxYear": "Fiscal 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Department of Fiscal and Administrative Services, Treasury Division", "url": "https://www.charlescountymd.gov/government/fiscal-and-administrative-services/treasury-taxes/", "source": "https://www.charlescountymd.gov/government/fiscal-and-administrative-services/treasury-taxes/your-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Charles County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.charlescountymd.gov/government/fiscal-and-administrative-services/treasury-taxes/your-taxes", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.charlescountymd.gov/services/online-payments", "source": "https://www.charlescountymd.gov/services/online-payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Full-year bills are mailed in July. A principal residence is billed on the semiannual schedule by default under state law (Tax-Property 10-204.3), and the owner may instead pay the whole year by September 30. If your taxes are escrowed, send the bill to your mortgage company." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semiannual schedule. The second installment includes a service charge, which state law waives if both installments are paid by September 30." } ], "delinquencyNote": "Annual bills and first installments unpaid on October 1 are overdue and carry interest of 1% for each month or part of a month until paid. Under state law a second installment accrues interest only after December 31. Properties with unpaid taxes may be sold at the county's tax sale, held each May.", "source": "https://ecode360.com/27241962", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Charles County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A new owner whose purchase transferred after January 1 and before the next tax year begins may appeal within 60 days of the transfer.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County supplement to the Homeowners' Property Tax Credit", "summary": "A county add-on to Maryland's income-based Homeowners' Property Tax Credit, figured on up to $300,000 of the home's assessed value and decided from the same state credit application, with no separate county form. County law also provides a larger amount for owners 70 or older who have lived in the home more than 20 years and have a combined net worth of $200,000 or less, but that larger amount lapses at the end of each fiscal year unless the County Commissioners renew it.", "applyBy": "October 1", "url": "https://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx", "source": "https://ecode360.com/27242022", "confidence": "P", "changes": "annual" }, { "name": "Volunteer Emergency Responders Tax Credit", "summary": "A credit of up to $2,500 a year (or the county tax, if less) on the principal residence of an active or retired volunteer fire, rescue or EMS member in the county's length-of-service award program, or of a surviving spouse who has not remarried, with federal adjusted gross income of $150,000 or less; one credit per home. The credit rose from $500 starting with the 2026-2027 tax year.", "applyBy": "May 1", "url": "https://www.charlescountymd.gov/home/showpublisheddocument/17708/638411896744570000", "source": "https://ecode360.com/CH0836/laws/LF2762376.pdf", "confidence": "P", "changes": "annual" }, { "name": "Surviving spouse of a fallen law enforcement officer or rescue worker", "summary": "For the home of a surviving spouse who has not remarried of a law enforcement, corrections, fire, rescue or EMS worker who died in the line of duty: a credit of 100% of the county property tax if the worker served in Charles County, or 50% if the worker lived in the county but served elsewhere. The credit lasts until the spouse remarries, and the application must be renewed every year.", "applyBy": "May 1 each year (a first application may be filed as late as September 30 of the first tax year)", "url": "https://www.charlescountymd.gov/home/showpublisheddocument/17702/638411868425100000", "source": "https://ecode360.com/27241990", "confidence": "P", "changes": "annual" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the county's Treasury Division sends the bill and collects it. For homes in the Town of La Plata or the Town of Indian Head, the town's property tax is included on the county bill. New construction gets extra partial-year bills, generally mailed in October, January and April. Tax payments can also be made by phone at 1-844-434-0300 or in person at the Government Building in La Plata or the Waldorf payment center. Card payments carry a processor fee of 2.45% ($2 minimum) and electronic checks $1.50, neither kept by the county. Mailed payments go to Treasury, P.O. Box 2607, La Plata, MD 20646." }, "24019": { "fips": "24019", "county": "Dorchester County", "state": "Maryland", "taxYear": "Fiscal Year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Dorchester County Department of Finance, Treasury Office", "url": "https://dorchestermd.gov/departments/finance-treasury/treasury/", "source": "https://dorchestermd.gov/departments/finance-treasury/treasury/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Dorchester County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://dorchestermd.gov/wp-content/uploads/2026/07/2027-Taxpayer-Info-insert-FINAL-2.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://dorchestermd.gov/departments/finance-treasury/online-services/", "source": "https://dorchestermd.gov/departments/finance-treasury/treasury/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Bills are mailed in July. A property that is not owner-occupied pays the whole year by September 30. An owner-occupied home is billed in two installments by default under state law; the owner may still pay the whole year by September 30, and escrowed owners who want to pay annually must tell their lender before May 1. The county accepts either an annual or a semi-annual payment without being told in advance." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. A service charge is added to the second installment; state law requires the bill to show it, and it does not apply if both installments are paid by September 30." } ], "delinquencyNote": "Annual bills and first installments unpaid after September 30 become delinquent on October 1, and second installments unpaid after December 31 become delinquent on January 1. Delinquent taxes carry interest of 1% a month until paid, and a further 1% penalty is added on January 1. Owners behind on their taxes get a notice in April, and the liens are sold at the county's online tax sale in May, not June: the 2026 sale ran May 18 to 19, and the next is set for May 18, 2027, for delinquent balances over $1,000 on an owner-occupied home or over $750 on other property.", "source": "https://dorchestermd.gov/wp-content/uploads/2026/07/2027-Taxpayer-Info-insert-FINAL-2.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Dorchester County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizens' Tax Credit", "summary": "For a principal residence where an owner living in the home is at least 67 and qualifies for the state Homeowners' Property Tax Credit, the county takes 10% off the county property tax; there is no separate form, because the county applies it automatically from the state credit application, which must show the owner's age.", "applyBy": "October 1", "url": "https://dorchestermd.gov/departments/finance-treasury/tax-information/", "source": "https://dorchestermd.gov/wp-content/uploads/2025/05/Bill-2025-5-Senior-Tax-Credit-Rec.pdf", "confidence": "P", "changes": "annual" }, { "name": "Volunteer Fire Company Member Property Tax Credit", "summary": "A $500 credit a year against county property tax on the home of a qualifying member of a Dorchester County volunteer fire company ($1,000 if two or more qualifying members own the home), never more than the county tax owed; the member must have at least three years of active service, must reapply every year, and applies to the county Finance Office with the fire company's MSFA-P.2.2 form.", "applyBy": "May 1", "url": "https://dorchestermd.gov/departments/finance-treasury/tax-forms/", "source": "https://dorchestermd.gov/wp-content/uploads/2024/07/Dorchester-County-VFD-Property-TaxCredit-Application-7.15.24-1.pdf", "confidence": "P", "changes": "annual" }, { "name": "Shoreline Erosion Control Structure Tax Credit", "summary": "An owner who installs a qualifying bulkhead, stone revetment, breakwater, jetty or similar erosion control structure can receive county property tax credits totaling 30% of its cost, spread over no more than 15 years; maintenance, repairs and replacements do not qualify, the county caps the program at $150,000 a year in total, and the owner must apply in the year the structure is installed.", "applyBy": null, "url": "https://dorchestermd.gov/departments/finance-treasury/tax-forms/", "source": "https://dorchestermd.gov/wp-content/uploads/2025/06/Bill-2025-7-Shoreline-Tax-Credit-Rec.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Maryland's SDAT, not the county, values every property (every three years) and hears the first appeal; the county's Treasury Office sends the bill and collects it. The county also collects the town tax for every municipality, including Cambridge, Hurlock, East New Market, Secretary and Vienna, so a town tax appears on the same county bill. For Fiscal Year 2027 the county rate is $1.03 per $100 of assessed value, with lower county rates inside Cambridge and Hurlock. The county limits the yearly rise in the taxable assessment of an owner-occupied home to 5% for county tax (Hurlock and the state use 10%), but the limit does not apply in the first year after a purchase. Since July 1, 2025, when a home is sold the whole year's taxes are collected at settlement rather than half. If a lender pays your taxes from escrow, send it a copy of the bill." }, "24023": { "fips": "24023", "county": "Garrett County", "state": "Maryland", "taxYear": "Fiscal Year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Garrett County Billing & Collections Office", "url": "https://www.garrettcountymd.gov/financial-services/billing-collections", "source": "https://www.garrettcountymd.gov/financial-services/billing-collections", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Garrett County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.garrettcountymd.gov/financial-services/billing-collections/resources", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.garrettcountymd.gov/citizen", "source": "https://www.garrettcountymd.gov/financial-services/billing-collections/resources", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Regular bills are issued July 1. You may pay the whole year or the first semi-annual installment by September 30 without interest. Escrowed owners who want to pay annually must tell their lender in writing." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. Any service charge for paying in two installments is added to the second installment and does not apply if both installments are paid by September 30." } ], "delinquencyNote": "Interest of 1.5% a month starts October 1 on an unpaid annual bill or first installment, and after December 31 on an unpaid second installment; Maryland law sets this 1.5% rate for Garrett County. Liens on unpaid taxes are sold at the county's online tax sale; in 2026 bidding ran May 18 to 22.", "source": "https://www.garrettcountymd.gov/financial-services/billing-collections/property-tax-frequently-asked-questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Garrett County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Garrett County Homestead Tax Credit (2% county assessment cap)", "summary": "Garrett County sets its own percentage within Maryland's Homestead Tax Credit: for an owner-occupied principal residence with an approved homestead application, the yearly increase in the assessment the county taxes is limited to 2%, down from 3%, starting with the tax year that began July 1, 2026. The state's own property tax keeps the state's 10% limit, and the one-time application is made to the state.", "applyBy": null, "url": "https://www.garrettcountymd.gov/commissioners/news/2026-03/public-meeting-notice-garrett-county-homestead-tax-credit", "source": "https://www.garrettcountymd.gov/sites/default/files/2026-05/FY27%20Budget%20Presentation.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the county's Billing & Collections Office in Oakland sends the bill and collects the state and county property tax. A home inside a town gets the town's property tax on the same bill as a third charge. The office is open by appointment only. Online payment is through the county's Citizen Connect: e-checks are free, cards carry a 3% fee, and partial payments must be made in person or by mail." }, "24025": { "fips": "24025", "county": "Harford County", "state": "Maryland", "taxYear": "Tax Year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Department of the Treasury, Bureau of Revenue Collections", "url": "https://www.harfordcountymd.gov/644/Treasury", "source": "https://www.harfordcountymd.gov/644/Treasury", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Harford County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.harfordcountymd.gov/3380/Real-property-tax", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.harfordcountymd.gov/648/Property-Water-Bills-Search", "source": "https://www.harfordcountymd.gov/649/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Bills are mailed July 1. Owner-occupied homes are billed in two halves by default under state law (Tax-Property 10-204.3), but you may pay the whole year by September 30 instead. If a lender pays from escrow and you want annual payment, tell the lender in writing at least 60 days before the tax year starts on July 1; the county advises doing so by April 30." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. State law lets the county add a service charge to this installment; any charge is printed on the bill, and none applies if both halves are paid by September 30." } ], "delinquencyNote": "From October 1, interest is added for each month or part of a month the tax is unpaid, at 1.5% a month on the county portion and 1% a month on the state portion, plus a one-time 6% penalty on the county portion; an unpaid second installment starts accruing interest on January 1. A delinquent notice is mailed at the end of February, tax sale costs are added from April 1, and property still unpaid is sold at the county tax sale on the third Monday in June.", "source": "https://www.harfordcountymd.gov/faq.aspx?TID=100", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Harford County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizen and Veteran Tax Credit", "summary": "A 20% credit on county property tax for up to 20 years, for a home assessed at $600,000 or less, if the owner is over 65 and has owned and lived in it for at least 35 years or is a retiree of the U.S. uniformed services (or an unremarried surviving spouse of one), or if the owner is a veteran with a service-connected disability rated 50% or higher (or an unremarried surviving spouse of one). Applications open January 15 each year.", "applyBy": "April 1", "url": "https://www.harfordcountymd.gov/3466/Real-Property-Tax-Credit-Information", "source": "https://www.harfordcountymd.gov/3466/Real-Property-Tax-Credit-Information", "confidence": "P", "changes": "annual" }, { "name": "Solar / Geothermal Energy Tax Credit", "summary": "A one-time credit against county property tax on the building for the cost of materials and installation of a qualifying solar or geothermal device, up to $2,500 per device; unused credit carries forward for 2 more years, and credits are granted first come, first served up to a countywide yearly cap.", "applyBy": "October 1 before the tax year the credit is first wanted", "url": "https://www.harfordcountymd.gov/DocumentCenter/View/27251/Solar-Geothermal-Energy-ApplicationPDF", "source": "https://www.harfordcountymd.gov/DocumentCenter/View/27251/Solar-Geothermal-Energy-ApplicationPDF", "confidence": "P", "changes": "occasional" }, { "name": "Historic landmark tax credits", "summary": "For a building designated a Harford County Historic Landmark: a credit against county property tax for the amount the assessment rose because of the restoration, plus a credit of 10% of qualified restoration expenses up to $7,500. Plans must be approved by the county's Historic Preservation Commission before work starts.", "applyBy": null, "url": "https://www.harfordcountymd.gov/3420/Tax-Credits", "source": "https://www.harfordcountymd.gov/3420/Tax-Credits", "confidence": "P", "changes": "occasional" }, { "name": "Scarboro Landfill proximity credit", "summary": "A credit for owners who live on property within 1,000 feet of the Scarboro Landfill.", "applyBy": null, "url": "https://www.harfordcountymd.gov/3466/Real-Property-Tax-Credit-Information", "source": "https://www.harfordcountymd.gov/3466/Real-Property-Tax-Credit-Information", "confidence": "P", "changes": "occasional" } ], "notes": "Maryland's SDAT, not the county, values every property (on a three-year cycle) and hears the first appeal; the county's Department of the Treasury only sends the bill and collects it. The county's own tax page sends appeals to the Property Tax Assessment Appeals Board, but that board is the second level: file with it within 30 days of the Supervisor's final notice, then with the Maryland Tax Court within 30 days of the board's order. The Town of Bel Air, the City of Aberdeen and the City of Havre de Grace bill and collect their own property tax, so a home in one of them gets a town or city bill as well as the county bill. Card payments online or by phone carry a convenience fee charged by the county's third-party payment processor. Mailed payments may also go to Bureau of Revenue Collections, P.O. Box 609, Bel Air, MD 21014." }, "24027": { "fips": "24027", "county": "Howard County", "state": "Maryland", "taxYear": "Tax Year 2026 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Howard County Department of Finance", "url": "https://www.howardcountymd.gov/finance/real-property-tax", "source": "https://www.howardcountymd.gov/finance/real-property-tax-faqs", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Howard County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.howardcountymd.gov/finance/real-property-tax", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.howardcountymd.gov/finance/real-property-tax", "source": "https://www.howardcountymd.gov/finance/real-property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Owners living in the home as their principal residence are billed on the semi-annual schedule unless they pay the whole year by September 30. The first installment is half of the county, state, fire and other ad valorem levies plus the full front foot, Bay Restoration, watershed protection and trash fees. Howard County charges no service charge for paying semi-annually. Payment must be received by the due date; a postmark does not count. September 30, 2026 is a Wednesday." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. December 31, 2026 is a Thursday." } ], "delinquencyNote": "Annual bills and first installments become delinquent October 1, and second installments January 1. Delinquent taxes carry interest and penalty of 1.5% a month on county taxes and fees and 1% a month on state taxes, figured on the bill after credits. Bills still delinquent on March 1 get a final legal notice, more penalties are added April 1 (after which payment must be cash, certified check or credit card), and unpaid taxes lead to the sale of the tax lien at the county's tax sale.", "source": "https://www.howardcountymd.gov/finance/real-property-tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Howard County", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Tax Credit", "summary": "For owners at least 65 by June 30, 2026 living in the home as their principal residence, with 2025 household income no more than $108,200 and household net worth no more than $827,200, the credit is 25% of the net county property tax; it cannot be combined with Aging in Place, and it must be applied for again each year.", "applyBy": "October 1, 2026", "url": "https://www.howardcountymd.gov/finance/tax-credits", "source": "https://www.howardcountymd.gov/finance/tax-credits", "confidence": "P", "changes": "annual" }, { "name": "Aging in Place Tax Credit", "summary": "For owners 65 or older by June 30, 2026 who have owned and lived in the home for 30 years or more, the credit is 20% of the net county property tax on up to $650,000 of assessed value; versions also exist for retirees 65 or older with 20 years of active military service and for service members with a 75% to 99% service-connected disability. It cannot be combined with the Senior Tax Credit, and after the first approval a yearly statement of eligibility keeps it for up to 10 years in total.", "applyBy": "October 1, 2026", "url": "https://www.howardcountymd.gov/finance/tax-credits", "source": "https://www.howardcountymd.gov/finance/tax-credits", "confidence": "P", "changes": "annual" }, { "name": "Trash, Bay and Watershed Protection Fee Hardship Exemption", "summary": "For owners who own and live in the home as of July 1, 2026 with household income at or below 250% of the federal poverty level ($54,100 for a household of two), it removes 60% of the trash and watershed protection fees and 100% of the Bay fee. Senior Tax Credit recipients who meet the income limit get it automatically; everyone else files a paper application, again each year.", "applyBy": "October 1, 2026", "url": "https://www.howardcountymd.gov/finance/tax-credits", "source": "https://www.howardcountymd.gov/finance/tax-credits", "confidence": "P", "changes": "annual" }, { "name": "Real Property Tax Deferral", "summary": "Owners 65 or older by June 30, 2026, or permanently and totally disabled, who have lived in the home as their principal residence for at least five years with household income at or below $75,000, can defer the part of this year's county tax that is above what they paid last year, with no interest. A lien is recorded until the deferred tax is paid, which is due when the home is sold, stops being the principal residence, goes to tax sale, or the owner does not reapply; it must be applied for each year.", "applyBy": "September 1, 2026", "url": "https://www.howardcountymd.gov/finance/tax-credits", "source": "https://www.howardcountymd.gov/finance/tax-credits", "confidence": "P", "changes": "annual" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the Howard County Department of Finance sends the bill and collects it. The bill carries county and state property tax, the fire tax, and county fees such as trash, watershed protection and the state Bay Restoration fee. The Columbia Association assessment is a separate bill from a private nonprofit, not a county tax. The county takes one half of one percent off the county property tax when it is paid in July. Online and phone payments go through the county's processor, MuniciPay, which charges $1.00 for an e-check and 2.35% (at least $2.00) for a card; in person, cards cost 2.45% (at least $2.00), or $3.95 for a Visa debit card. Mailed payments with the bill coupon go to PO Box 781305, Philadelphia, PA 19178-1305. Escrowed owners who want to pay annually must tell their lender before May 1." }, "24031": { "fips": "24031", "county": "Montgomery County", "state": "Maryland", "taxYear": "FY27 (Levy Year 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Department of Finance, Division of Treasury", "url": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information/frequently-asked-questions", "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information/frequently-asked-questions", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Montgomery County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://apps.montgomerycountymd.gov/realpropertytax/default.aspx", "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Owner-occupied homes are billed on the semiannual schedule by default (state law, Tax-Property 10-204.3); the owner may pay the whole year by September 30 instead, and the county charges no fee for the semiannual plan. Escrowed owners who want to pay annually must tell their lender before May 1. Payment must be received by the due date; a postmark is not enough. If a due date falls on a weekend or holiday, real property tax payments are accepted the next business day without interest and penalty." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semiannual schedule." } ], "delinquencyNote": "Unpaid annual bills and first installments become delinquent October 1, and second installments January 1. Delinquent taxes carry interest and penalty of 1 2/3% a month (20% a year: 8% interest plus 12% penalty) on the net bill until paid, and unpaid taxes are sold at a tax lien sale in June of the following calendar year.", "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information/frequently-asked-questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Montgomery County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County Supplemental Homeowners' Property Tax Credit", "summary": "A county add-on to Maryland's income-based Homeowners' Property Tax Credit for households with combined income under $76,620 (the limit for July 2026 bills), applied only against county tax; there is no separate application, because it is decided from the state credit application that SDAT administers.", "applyBy": "October 1", "url": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information/property-tax-credit-exemption-information/supplemental-homeowners-property-tax-credit", "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information/property-tax-credit-exemption-information/supplemental-homeowners-property-tax-credit", "confidence": "P", "changes": "annual" }, { "name": "Senior property tax credit", "summary": "For a principal residence where one owner is 65 or older and the household qualifies for the state Homeowners' Property Tax Credit or the county supplement, the county adds a credit worth 50% of those credits; eligibility comes from the Homeowners' Property Tax Credit application, so there is no separate form.", "applyBy": "October 1", "url": "https://www.montgomerycountymd.gov/department-finance/taxes/tax-credits/senior-property-tax-credit", "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information", "confidence": "P", "changes": "annual" }, { "name": "Individuals 65 and Above and Retired Military Services Members Tax Credit", "summary": "A 20% credit on county property tax for an owner-occupied home, for 7 consecutive years, for an owner aged 65 or older who has owned and lived in the home for 40 consecutive years or is a retired member of the armed or uniformed services (or the surviving spouse of one); the home's assessment must be $700,000 or less for 40-year owners and $550,000 or less for military retirees.", "applyBy": "April 1", "url": "https://www.montgomerycountymd.gov/department-finance/taxes/tax-credits/individuals-65-above-retired-military-services-members-tax-credit", "source": "https://www.montgomerycountymd.gov/department-finance/taxes/county-taxes-tax-information", "confidence": "P", "changes": "annual" } ], "notes": "Maryland's SDAT, not the county, values every property (on a three-year cycle) and hears the first appeal; the county's Division of Treasury only sends the bill and collects it. The county bill also carries municipal property tax for the 22 municipalities whose taxes the county collects, so a town tax can show up on the same bill. For Levy Year 2026 the County Council cut the Income Tax Offset Credit, shown on bills as the County Property Tax Credit, to $0; it was $692 in Levy Year 2025, so many bills are higher even though the rate did not change. Second-level appeals go to the Property Tax Assessment Appeals Board within 30 days of the Supervisor's final notice, then to the Maryland Tax Court within 30 days of the board's order. Card payments carry a processor fee of about 2.3% online or in person and about 2.45% by phone; electronic checks are free. Mailed payments now go to P.O. Box 5561, Binghamton, NY 13902-5561, not the older Philadelphia box." }, "24037": { "fips": "24037", "county": "St. Mary's County", "state": "Maryland", "taxYear": "Tax Year 2026 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Office of the County Treasurer", "url": "https://www.stmaryscountymd.gov/treasurer/", "source": "https://www.stmaryscountymd.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), St. Mary's County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.stmaryscountymd.gov/docs/ASSESSMENTS.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stmaryscountymd.gov/Treasurer/Taxes/", "source": "https://www.stmaryscountymd.gov/docs/PAYMENTOPTIONS.pdf", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "A home listed as your principal residence is billed in two installments by default; you may instead pay the whole year by September 30. Commercial property assessed under $9,000,000 can also qualify for two installments; other property is billed annually, due September 30. If your mortgage company pays your taxes and you want to pay annually, you must tell it in writing before May 1. Partial payments are not accepted. Online and phone payments must be received by midnight Eastern time on the due date, and a mailed payment counts as paid on its postmark date." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. The second installment includes a service fee, 1.122% for Tax Year 2026, which you avoid by paying both installments by September 30. No reminder is mailed; pay with the second coupon on your original bill." } ], "delinquencyNote": "A payment made after its due date is charged a 3% county penalty plus interest of 1% a month, starting October 1 for an annual bill or first installment and January 1 for a second installment. Delinquent bills are mailed at the end of January, and property with unpaid prior-year taxes is offered at the county's online tax lien sale, held the first Friday of March.", "source": "https://www.stmaryscountymd.gov/docs/BILLDUEDATESRealProperty.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for St. Mary's County (first-level hearing before an assessor)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County Senior Matching Tax Credit", "summary": "For owners 70 or older on July 1 of the tax year who receive Maryland's Homeowners' Property Tax Credit, the county adds a credit equal to the state credit, up to the remaining tax bill; it comes through the county's consolidated senior tax credit application, must be applied for every year, and must be repaid if the home is sold during the tax year.", "applyBy": "September 1", "url": "https://www.stmaryscountymd.gov/docs/SeniorMatchingCreditExplanation.pdf", "source": "https://www.stmaryscountymd.gov/docs/SeniorMatchingCreditExplanation.pdf", "confidence": "P", "changes": "annual" }, { "name": "County Senior \"Cap\" Tax Credit", "summary": "Freezes the county portion of the tax bill at its level in the year the owner turns 70 or first applies after 70, for owners 70 or older on July 1 whose principal residence is in the county and whose taxable net income is $80,000 or less; the application must be filed every year.", "applyBy": "September 1", "url": "https://www.stmaryscountymd.gov/docs/SeniorCAPTaxCreditExplanation.pdf", "source": "https://www.stmaryscountymd.gov/docs/SeniorCAPTaxCreditExplanation.pdf", "confidence": "P", "changes": "annual" }, { "name": "County Senior \"65-10\" Tax Credit", "summary": "A 10% credit off the county portion of the tax bill for up to 5 years, for owners 65 or older on July 1 whose principal residence is assessed under $400,000, whose taxable net income is $80,000 or less, and who are retired active-duty military or have been on the deed for at least 40 years; the application must be filed every year.", "applyBy": "September 1", "url": "https://www.stmaryscountymd.gov/docs/65-10SENIORTAXCREDITEXPLANATION.pdf", "source": "https://www.stmaryscountymd.gov/docs/65-10SENIORTAXCREDITEXPLANATION.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the county Treasurer only sends the bill and collects it. You must keep paying while an appeal is pending, and an overpayment is refunded afterward. Homes inside the Town of Leonardtown pay town tax as a separate line on the same county bill, not on a separate town bill. The county gives only one of its three senior credits to an account each year, choosing the most valuable, and the credits reduce only the county tax, not the state tax, fire and rescue taxes or fees. Apply by May 1 for a senior credit to appear on the July bill; applications approved by September 1 can still receive the credit for that year. A new house or improvement finished by the end of December gets a separate half-year bill, due March 31. Card payments online or by phone carry a 2.5% fee; payments from a checking account are free." }, "24039": { "fips": "24039", "county": "Somerset County", "state": "Maryland", "taxYear": "Tax year July 1, 2026 to June 30, 2027", "checked": "2026-09-23", "billingOffice": { "name": "Somerset County Finance Department, Tax Collection Office", "url": "https://www.somersetmd.us/departments/departments_-_a_-_m/finance/tax_collections.php", "source": "https://www.somersetmd.us/departments/departments_-_a_-_m/finance/tax_collections.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Somerset County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.somersetmd.us/departments/departments_-_a_-_m/finance/tax_collections.php", "source": "https://www.somersetmd.us/departments/departments_-_a_-_m/finance/tax_collections.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "These are the dates Maryland law sets for every county; Somerset County's own pages do not print them, so check the dates on your bill. An owner-occupied home is billed in two installments by default, and the owner may still pay the whole year by September 30. Escrowed owners who want to pay annually must tell their lender in writing." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. Any service charge for paying in two installments is added to the second installment, must be printed on the bill, and does not apply if both installments are paid by September 30." } ], "delinquencyNote": "Under state law, an annual bill or first installment unpaid after September 30, or a second installment unpaid after December 31, is overdue. State law sets the interest on overdue Somerset County taxes at 1% for each month or part of a month until paid. Liens on delinquent properties are sold at the county's annual tax sale, held June 11, 2026 outside the county office complex in Princess Anne.", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=10-204.3&enactments=false", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Somerset County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the county's Tax Collection Office in Princess Anne sends the county bill and collects it. The Town of Princess Anne sends its own town property tax bill, released July 1 and due September 30 and December 31. If you live in Crisfield, check with the city whether it bills its own tax separately. The county's online bill lookup and payment is run by Edmunds, an outside processor, linked from the county's tax collections page. Homeowners behind on their taxes can ask the state's Tax Sale Ombudsman about the Homeowner Protection Program before the June tax sale." }, "24045": { "fips": "24045", "county": "Wicomico County", "state": "Maryland", "taxYear": "Fiscal Year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Wicomico County Finance Department", "url": "https://www.wicomicocounty.org/390/Information-for-County-Taxpayers", "source": "https://www.wicomicocounty.org/390/Information-for-County-Taxpayers", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maryland State Department of Assessments and Taxation (SDAT), Wicomico County assessment office", "url": "https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx", "isState": true, "source": "https://www.wicomicocounty.org/390/Information-for-County-Taxpayers", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.wicomicocounty.org/359/Online-Payments", "source": "https://www.wicomicocounty.org/359/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill, or first semi-annual installment", "due": "2026-09-30", "note": "Bills are mailed each July. Maryland law bills an owner-occupied home in two installments by default, and the owner may still pay the whole year by September 30; escrowed owners who want to pay annually must tell their lender in writing. The county takes 1% off county tax paid by August 31 on a full-year bill or a first installment. Wicomico County's own pages do not print the September 30 and December 31 dates, so check the dates on your bill." }, { "label": "Second semi-annual installment", "due": "2026-12-31", "note": "Applies only to bills on the semi-annual schedule. Any service charge for paying in two installments is added to the second installment and does not apply if both installments are paid by September 30." } ], "delinquencyNote": "An unpaid annual bill or first installment draws interest starting October 1, and an unpaid second installment starting January 1. A penalty of 0.5% a month is also added starting January 1. A bill not paid in full by April 30 goes into tax sale proceedings, and from May 1 the county accepts only full payment of everything owed, by cash, money order, bank check or card (no cards in the five days before the sale). The 2026 tax sale was held June 9, 2026.", "source": "https://www.wicomicocounty.org/390/Information-for-County-Taxpayers", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Maryland SDAT, Supervisor of Assessments for Wicomico County (the Supervisor's level hearing)", "deadline": "Within 45 days of the date on the assessment notice. A buyer whose purchase transferred after January 1 and before July 1 may appeal within 60 days of the transfer. In a year with no new notice, an owner may file a petition for review by the first working day after January 1.", "url": "https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-502&enactments=false", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Property tax credit for disabled first responders and surviving spouses (Heroes Act credit)", "summary": "For a law enforcement officer, correctional officer, or paid or volunteer fire, rescue or emergency medical worker found permanently and totally disabled because of work for an entity in Wicomico County, or the surviving spouse of one who died in that work, the county credits 100% of the county real property tax on the home, up to $1,500 a year; the application goes to the County Executive's office, and if Fiscal Year 2027 taxes are already paid an approved applicant gets a refund.", "applyBy": "September 30", "url": "https://www.wicomicocounty.org/DocumentCenter/View/12070/Heroes-Act-Application", "source": "https://www.wicomicocounty.org/DocumentCenter/View/12070/Heroes-Act-Application", "confidence": "P", "changes": "annual" }, { "name": "Property tax credit for volunteer fire company members", "summary": "An unpaid member of a Wicomico County volunteer fire company or its auxiliary (including EMTs) with at least three consecutive years of active service can receive a credit against county tax on the home of up to $2,000 for the tax year that began July 1, 2026, limited to one credit per home; the fire company submits the application, and credits are reduced proportionally if total claims exceed the county's $750,000 yearly limit.", "applyBy": null, "url": "https://www.wicomicocounty.org/DocumentCenter/View/13952/Leg-Bill-2024-01---ENROLLED", "source": "https://www.wicomicocounty.org/DocumentCenter/View/13952/Leg-Bill-2024-01---ENROLLED", "confidence": "P", "changes": "annual" } ], "notes": "Maryland's SDAT, not the county, values every property and hears the first appeal; the Wicomico County Finance Department in Salisbury sends the county bill and collects it. Since the tax year that began July 1, 2019, the City of Salisbury sends its own city property tax bill, so homes in Salisbury get two bills, and the city bill is paid to the city. Online card, debit card and e-check payments through the county's Citizen Self Service are available only July 1 through April 30, and the card processor charges a convenience fee." }, "25001": { "fips": "25001", "county": "Barnstable County", "state": "Massachusetts", "taxYear": "Fiscal Year 2027 (July 1, 2026 to June 30, 2027; each town sets its own billing schedule)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector (each of the 15 Cape Cod towns bills and collects its own property tax)", "url": null, "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section2", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town's board of assessors", "url": null, "isState": false, "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section38", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [], "delinquencyNote": "Each town chooses its schedule. Towns that bill quarterly have due dates of August 1, November 1, February 1 and May 1; towns that bill twice a year have due dates of November 1 and May 1. A bill mailed late is due 30 days after it was mailed if that is later. An overdue payment draws interest at 14% a year from the due date. Check your town's bill or tax collector for your dates.", "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section57C", "confidence": "P", "changes": "occasional" }, "appeal": { "body": "Your town's board of assessors (an application for abatement); then the Massachusetts Appellate Tax Board", "deadline": "File a written abatement application with your town's assessors by the date the first installment of the actual (not preliminary) tax bill is due without interest: February 1 in a town that bills quarterly and November 1 in a town that bills twice a year, or later if that bill was mailed late. The assessors have three months to act; if they do not, the application is treated as denied. You can then appeal to the Appellate Tax Board within three months of the assessors' decision or the deemed denial. If your tax for the year is more than $5,000, keep paying every installment on time, because the tax cannot be reduced on appeal if interest was charged on any part of it.", "url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section59", "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section59", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Massachusetts, property tax is assessed and billed by each city or town, not by the county. Barnstable County government does not send homeowners a bill; it receives a county tax assessed on the 15 towns, which the towns raise through their own tax rates. Due dates therefore vary by town: Orleans, for example, bills quarterly, while Chatham bills twice a year. Exemptions and any residential exemption are granted by your town's assessors. The homestead you can record at the Barnstable County Registry of Deeds protects your home against certain creditor claims; it is not a property tax exemption." }, "26005": { "fips": "26005", "county": "Allegan County", "state": "Michigan", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your city, township or village treasurer (the Allegan County Treasurer collects only delinquent taxes)", "url": null, "source": "https://web.archive.org/web/20260419121252/https://www.allegancounty.org/departments/treasurer-s-office/faqs", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your city or township assessor", "url": "https://www.allegancounty.org/departments/equalization-department/township-city-assessor-list", "isState": false, "source": "https://web.archive.org/web/20260805044913/https://www.allegancounty.org/departments/equalization-department/township-city-assessor-list", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Last day to pay 2026 summer and winter taxes to your local treasurer before they go to the county as delinquent", "due": "2027-03-01", "note": "This is not the due date on your bill. Your city, township or village treasurer bills summer taxes on July 1 and winter taxes on December 1, and each bill prints its own due date. The county says summer taxes are usually due by September 14, with 1% interest added from September 15 (cities and charter townships set their own dates and can differ), and winter taxes are due by February 14. Taxes paid after February 14 can carry a 3% late penalty if your city or township has authorized it. State law turns taxes still unpaid at the end of February over to the county treasurer. February 28, 2027 is a Sunday, and state law then moves the last day to the next business day, Monday, March 1, 2027." } ], "delinquencyNote": "Taxes still unpaid are turned over to the Allegan County Treasurer, and a 4% administration fee and interest of 1% a month are added. A $15 fee is added on October 1. If the taxes are still unpaid a year later, on March 1 the property is forfeited to the county treasurer: a $175 fee and recording fees are added, and interest rises to 1.5% a month back to March 1 of the year before. A property still unpaid by March 31 of the following year is foreclosed, all rights to it are lost, and it is sold at auction. The county does not accept postmarks on that final deadline, and neither the local nor the county treasurer can waive interest or penalties because a bill was not received.", "source": "https://web.archive.org/web/20260609211837/https://www.allegancounty.org/departments/treasurer-s-office/forfeiture-timeline", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city or township", "deadline": "Talk to your local assessor first. Assessments can be appealed only at the March Board of Review, which by state law first meets on the second Monday in March (or the Tuesday or Wednesday after, if the local unit chooses); the assessment change notice mailed in March gives the dates, and a written appeal must arrive by 5:00 p.m. on the last day of the March meeting. A residential owner who is still not satisfied can then petition the Michigan Tax Tribunal by July 31 of the same tax year. Only assessments reviewed by the Board of Review can be taken to the Tribunal.", "url": "https://www.allegancounty.org/departments/equalization-department/township-city-assessor-list", "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-735a", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "In Michigan the county does not send the regular property tax bill. Your city, township or village treasurer bills summer and winter taxes and takes payment for both; due dates, payment options and late charges differ from one community to the next, so use the dates printed on your bill. Only taxes left unpaid into March go to the Allegan County Treasurer, at 3283 122nd Avenue in Allegan, which takes delinquent payments online and by phone through Official Payments for a fee. The county's own FAQ still gives June 30 as the Tax Tribunal deadline; state law now sets July 31 for homes. Parts of the cities of Holland and South Haven lie in Allegan County. The county Equalization Department sets countywide equalization factors, while each city and township assessor sets individual values." }, "26021": { "fips": "26021", "county": "Berrien County", "state": "Michigan", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your city, township or village treasurer (the Berrien County Treasurer collects only delinquent taxes)", "url": null, "source": "https://www.berriencounty.org/DocumentCenter/View/9885", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your city or township assessor", "url": "https://www.berriencounty.org/1326/Assessor-Contact-List", "isState": false, "source": "https://www.berriencounty.org/1326/Assessor-Contact-List", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Last day to pay 2026 summer and winter taxes to your local treasurer before they go to the county as delinquent", "due": "2027-03-01", "note": "This is not the due date on your bill. Your city, township or village treasurer sends a summer bill and a winter bill, and each prints its own due date. The county's 2026 list shows winter bills due February 16, 2027 in the cities and townships that send one, and summer due dates that differ by community, so use the date on your bill. Taxes paid after February 14 can carry a 3% late penalty if your city or township has authorized it. State law turns taxes still unpaid at the end of February over to the county treasurer. February 28, 2027 is a Sunday, so the last day to pay your local treasurer is Monday, March 1, 2027; from March 2, 2027 you pay the Berrien County Treasurer instead." } ], "delinquencyNote": "Taxes still unpaid are returned to the Berrien County Treasurer as delinquent, and the county adds a one-time 4% administration fee and interest of 1% a month in the first year. A $15 fee is added on October 1. In the second year of delinquency the property is forfeited: interest rises to 1.5% a month back to the date the taxes first became delinquent, and at least $300 in fees are added. Forfeiture starts the foreclosure process, and a property still unpaid 13 months later is foreclosed; March 31 is the last day to redeem, after which title passes to the county and the property is sold at auction. The county treasurer will set up a payment plan on delinquent taxes, which prevents foreclosure while consistent monthly payments are made.", "source": "https://www.berriencounty.org/DocumentCenter/View/9885", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city or township", "deadline": "Protest your assessment to your city's or township's March Board of Review, which by state law first meets on the second Monday in March (or the Tuesday or Wednesday after, if the local unit chooses); your assessment notice and your local assessor give the dates and how to file. A residential owner who is still not satisfied can then petition the Michigan Tax Tribunal by July 31 of the same tax year. Protesting to the Board of Review first is generally required before going to the Tribunal.", "url": "https://www.berriencounty.org/1326/Assessor-Contact-List", "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-30", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "In Michigan the county does not send the regular property tax bill. Your city, township or village treasurer bills summer and winter taxes and takes payment for both; due dates, payment options and late penalties differ from one community to the next, so use the dates printed on your bill. Only taxes left unpaid into March go to the Berrien County Treasurer, at 701 Main Street in St. Joseph. The county Equalization Department sets countywide equalization factors, while each city and township assessor sets individual values and runs its own Board of Review. The county treasurer also audits principal residence exemptions." }, "26061": { "fips": "26061", "county": "Houghton County", "state": "Michigan", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your city, township or village treasurer (the Houghton County Treasurer collects only delinquent taxes)", "url": null, "source": "https://www.houghtoncounty.net/directory-treasurer.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your city or township assessor", "url": "https://www.houghtoncounty.net/docs/assessor_township_list.pdf", "isState": false, "source": "https://www.houghtoncounty.net/directory-equalization.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Last day to pay 2026 summer and winter taxes to your local treasurer before they go to the county as delinquent", "due": "2027-03-01", "note": "This is not the due date on your bill. Your city, township or village treasurer sends the summer and winter bills, and each bill prints its own due date, set locally and well before this date. Pay by the date on your bill: summer taxes paid late can carry interest, and taxes paid after February 14 can carry a 3% late penalty if your city or township has authorized it. State law turns taxes still unpaid at the end of February over to the county treasurer. February 28, 2027 is a Sunday, and state law then moves the last day to the next business day, Monday, March 1, 2027." } ], "delinquencyNote": "Taxes still unpaid are turned over to the Houghton County Treasurer as delinquent, and a 4% administration fee and interest of 1% a month are added. A $15 fee is added on October 1. If the taxes are still unpaid a year later, on March 1 the property is forfeited to the county treasurer: a $175 fee is added and interest rises by another half percent a month back to March 1 of the year before. A property still unpaid by March 31 of the following year is foreclosed and later sold at auction.", "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-78a", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city or township", "deadline": "Protest your assessment to your city's or township's March Board of Review, which by state law first meets on the second Monday in March (or the Tuesday or Wednesday after, if the local unit chooses); your assessment notice and your local assessor give the dates and how to file. A residential owner who is still not satisfied can then petition the Michigan Tax Tribunal by July 31 of the same tax year. Protesting to the Board of Review first is generally required before going to the Tribunal.", "url": "https://www.houghtoncounty.net/docs/assessor_township_list.pdf", "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-30", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "In Michigan the county does not send the regular property tax bill. Your city, township or village treasurer bills summer and winter taxes and takes payment for both; due dates, payment options and late charges differ from one community to the next, so use the dates printed on your bill. Only taxes left unpaid into March go to the Houghton County Treasurer, at the courthouse at 401 East Houghton Avenue in Houghton, which takes delinquent payments online through its payment provider and offers partial payment plans. Houghton County has fourteen townships and two cities, each with its own assessor and Board of Review; the county Equalization Department sets countywide equalization factors but does not set individual values." }, "26121": { "fips": "26121", "county": "Muskegon County", "state": "Michigan", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your city, township or village treasurer (the Muskegon County Treasurer collects only delinquent taxes)", "url": null, "source": "https://co.muskegon.mi.us/938/Deadlines-for-Property-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your city or township assessor (the Muskegon County Equalization Department serves as assessor, under contract, for most cities and townships in the county)", "url": "https://co.muskegon.mi.us/729/Muskegon-County-Assessors-List", "isState": false, "source": "https://co.muskegon.mi.us/729/Muskegon-County-Assessors-List", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Last day to pay 2026 summer and winter taxes to your local treasurer before they go to the county as delinquent", "due": "2027-03-01", "note": "This is not the due date on your bill. Your city, township or village treasurer mails a summer bill around July 1 and a winter bill around December 1, and each bill prints its own due date, set locally and well before this date. Pay by the date on your bill: summer taxes paid late can carry interest, and winter taxes paid after February 14 can carry a 3% late penalty if your city or township has authorized it. State law turns taxes still unpaid at the end of February over to the county treasurer. February 28, 2027 is a Sunday, and state law then moves the last day to the next business day, Monday, March 1, 2027." } ], "delinquencyNote": "Taxes still unpaid are returned to the Muskegon County Treasurer as delinquent, and the county adds a one-time 4% administration fee and interest of 1% a month on the unpaid tax. A $15 fee is added on October 1. If the taxes are still unpaid a year later, on March 1 the property is forfeited to the county treasurer: more fees are added and interest is recalculated at 1.5% a month back to the date the taxes first became delinquent. Forfeiture is not foreclosure, but a property still unpaid after another year is foreclosed, owners lose all rights to it on April 1, and it is sold at auction. The county treasurer accepts partial payments on delinquent taxes in most situations.", "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-78a", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city or township", "deadline": "Protest your assessment to your city's or township's March Board of Review, which by state law first meets on the second Monday in March (or the Tuesday or Wednesday after, if the local unit chooses); your assessment notice gives the dates and how to file. A residential owner who is still not satisfied can then petition the Michigan Tax Tribunal by July 31 of the same tax year. Protesting to the Board of Review first is generally required before going to the Tribunal.", "url": "https://co.muskegon.mi.us/729/Muskegon-County-Assessors-List", "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-30", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "In Michigan the county does not send the regular property tax bill. Your city, township or village treasurer bills summer taxes around July 1 and winter taxes around December 1 and takes payment for both; due dates, payment options and late penalties differ from one community to the next, so use the dates printed on your bill. Only taxes left unpaid into March go to the Muskegon County Treasurer, who takes delinquent payments by mail, through a drop box, or online and by phone through its payment provider. The county's Equalization, Register of Deeds and Treasurer offices moved in September 2026 to 1903 Marquette Avenue in Muskegon. The Equalization Department sets countywide equalization factors but does not set individual values; that is your local assessor's job." }, "27003": { "fips": "27003", "county": "Anoka County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Anoka County Property Records & Taxation Division", "url": "https://www.anokacountymn.gov/281/Taxation", "source": "https://www.anokacountymn.gov/4435/Property-Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Anoka County Assessor's Office", "url": "https://www.anokacountymn.gov/4276/Assessment", "isState": false, "source": "https://www.anokacountymn.gov/4276/Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.anokacountymn.gov/4435/Property-Tax-Payment-Options", "source": "https://www.anokacountymn.gov/4435/Property-Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "For residential, cabin, commercial and industrial property with a bill over $100. A real estate bill of $100 or less is due in full on May 15. Tax statements are mailed in mid-March, one per parcel per year, and there is no grace period. If a due date falls on a weekend, taxes are due the next business day." }, { "label": "Second half", "due": "2026-10-15", "note": "Residential, cabin, commercial and industrial property with a bill over $100. The second half for agricultural homestead and agricultural non-homestead property is due November 15, which in 2026 is a Sunday, so under the county's weekend rule it is due Monday, November 16, 2026. Manufactured homes are billed separately, with the first half due August 31 and the second November 15 (a bill of $50 or less is due in full August 31)." } ], "delinquencyNote": "A penalty is added the day after a half is due and grows on the first of each month it stays unpaid. For a homestead or cabin, a late first half is charged 2% on May 16, 4% on June 1, then 1% more each month to 8% on October 1, and 10% on January 2, 2027; a late second half is charged 2% on October 16, 4% on November 1, 5% on December 1 and 7% on January 2, 2027. Non-homestead property starts at 4% and reaches 12% on the first half (14% on January 2, 2027) and 9% on the second half (11% on January 2, 2027). Agricultural second halves follow a later schedule that starts on November 16. Taxes still unpaid on the first business day in January become delinquent, and interest is then charged on the unpaid tax, penalty and fees.", "source": "https://www.anokacountymn.gov/281/Taxation", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Local Board of Appeal and Equalization or open book meeting (depending on the city), then the Anoka County Board of Appeal and Equalization, after first raising the value with the assessor", "deadline": "Valuation notices are mailed by April 1 and name the appeal meeting for your city; start by calling the assessor listed on the notice. In cities that hold a Local Board of Appeal and Equalization you must appeal there first to go on to the County Board of Appeal and Equalization in June; in open book cities you can go straight to the County Board. The 2026 meetings are over, so the next board appeal is on the 2027 valuation notice. You can instead petition the Minnesota Tax Court any time after the valuation notice arrives and no later than April 30 of the year the tax is payable; for the 2026 value, which sets taxes payable in 2027, that is April 30, 2027.", "url": "https://www.anokacountymn.gov/4279/How-to-Appeal-Your-Value", "source": "https://www.anokacountymn.gov/4279/How-to-Appeal-Your-Value", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "One-time abatement of late-payment penalty", "summary": "Under a 2023 county board policy, an owner of any property type may ask the county to waive the penalty on a late payment of current-year taxes once every ten years per parcel, using a separate penalty waiver form for each parcel.", "applyBy": null, "url": "https://www.anokacountymn.gov/4401/Abatements", "source": "https://www.anokacountymn.gov/4401/Abatements", "confidence": "P", "changes": "occasional" } ], "notes": "Minnesota bills a year behind the valuation: the January 2, 2026 value sets the taxes payable in 2027. The county's single tax statement also carries the taxes for your city, school district and other taxing districts. The county assessor values most of the county, but the cities of Anoka, Coon Rapids and Fridley have their own city assessors, and several smaller cities use contracted local assessors; the phone number on your valuation notice is the right contact. Mailed payments must be postmarked on or before the due date; the county warns that mail may not be postmarked the day it is sent and suggests asking inside the post office for a hand-applied postmark. Online payments through PayAnokaCounty carry a $3.50 e-check fee or a 2.6% card fee, kept by the payment provider; checks by mail, cash or check at the Government Center counter, and the county's direct payment program are free." }, "27009": { "fips": "27009", "county": "Benton County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Benton County Auditor-Treasurer", "url": "https://www.bentoncountymn.gov/184/Property-Tax-Administration", "source": "https://www.bentoncountymn.gov/184/Property-Tax-Administration", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Benton County Assessor's Office", "url": "https://www.bentoncountymn.gov/152/Assessor", "isState": false, "source": "https://www.bentoncountymn.gov/152/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.bentoncountymn.gov/186/Property-Tax-Statements-Payments", "source": "https://www.bentoncountymn.gov/186/Property-Tax-Statements-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "If the whole year's tax is $100 or less, all of it is due on this date (state law). Manufactured homes follow their own schedule, with the first half due August 31, or the whole tax if it is $50 or less." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. Agricultural property and manufactured homes have a second-half due date of November 15 instead; November 15, 2026 is a Sunday, and the county says that when the 15th falls on a weekend or legal holiday the due date is the next business day, Monday, November 16, 2026." } ], "delinquencyNote": "Under state law, a penalty is added the day after each due date and grows on the first of each month. For a homestead, a late half is charged 2% at first, another 2% on the first of the next month, then 1% more each month, up to 8%; an unpaid second half reaches 5% on December 1. Non-homestead property is charged 4%, another 4%, then 1% a month, up to 12%. Taxes still unpaid in January become delinquent and carry more penalty and interest.", "source": "https://www.bentoncountymn.gov/186/Property-Tax-Statements-Payments", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Local Board of Appeal and Equalization (the township or city board named on your valuation notice)", "deadline": "Appeals follow the spring Notice of Valuation and Classification, and the value set each spring is used for the following year's tax bill. First ask the Assessor's Office to review the value. If that does not settle it, make an appointment with the township or city clerk for the local board meeting printed on your notice; you may send a representative or a letter instead. You must go to the local board before you can go to the County Board of Appeal and Equalization, which you reach by calling the Auditor's Office for an appointment; state law has it meet in June, so the 2026 round is over until spring 2027. A petition to the Minnesota Tax Court must be filed by April 30 of the year the taxes are payable, so for the 2026 valuation, by April 30, 2027.", "url": "https://www.bentoncountymn.gov/153/Appeals", "source": "https://www.bentoncountymn.gov/153/Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Tax statements are mailed once a year by March 31, and manufactured home statements by July 15 with no second notice. The county bill carries the county, city or township, school district and other local taxes on one statement. You can pay online, by mail to the Auditor-Treasurer at PO Box 129, Foley, MN 56329, in person or at the drop box to the right of the front door of the Government Center at 531 Dewey St in Foley, by automatic withdrawal, or through a mortgage escrow account. Partial payments are accepted at any time, but penalty still builds on any unpaid balance. A returned check or electronic payment costs $30." }, "27019": { "fips": "27019", "county": "Carver County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Carver County Property Tax Department (Property & Finance)", "url": "https://www.carvercountymn.gov/departments/property-finance/property-tax", "source": "https://www.carvercountymn.gov/departments/property-finance/property-tax/payment-options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Carver County Assessor's Office (Property Assessment)", "url": "https://www.carvercountymn.gov/departments/property-finance/property-assessment", "isState": false, "source": "https://www.carvercountymn.gov/departments/property-finance/property-assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.carvercountymn.gov/departments/property-finance/property-tax/payment-options", "source": "https://www.carvercountymn.gov/departments/property-finance/property-tax/payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "Real estate and personal property. Tax statements for taxes payable 2026 were mailed March 18, 2026, and there is no second statement: the second half is paid with the stub from the same March statement. Manufactured homes are billed separately, with the first half due August 31 and the second November 15." }, { "label": "Second half", "due": "2026-10-15", "note": "Residential, commercial, industrial, personal property and some agricultural property. The second half for most agricultural property and for manufactured homes is normally due November 15, which in 2026 is a Sunday; the county lists Monday, November 16, 2026 as that due date. Check your statement for the due date that applies to your property." } ], "delinquencyNote": "Penalty starts the day after the due date and rises on the first of each month. On a homestead, an unpaid second half is charged 2% from October 16, 4% from November 1, 5% from December 1 and 7% from January 2; on non-homestead property the same steps are 4%, 8%, 9% and 11%. Penalty rates range from 2% to 14% depending on property type and how late the payment is. The first half, with its penalty, must be paid in full before money is applied to the second half.", "source": "https://www.carvercountymn.gov/departments/property-finance/property-tax/due-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Carver County Board of Appeal and Equalization, after first raising the value with the Assessor's Office (in San Francisco and Dahlgren townships, the Local Board of Appeal and Equalization must be attended first)", "deadline": "Valuation notices are mailed in March with the tax statement, and the County Board meets in June; an appointment for the County Board must be made before June 1 (for the 2026 valuation, which sets taxes payable in 2027, that was June 1, 2026). An owner may instead file directly with the Minnesota Tax Court by April 30 of the year the tax is payable; for the 2026 valuation that is April 30, 2027.", "url": "https://www.carvercountymn.gov/departments/property-finance/property-assessment/appeals-process", "source": "https://www.carvercountymn.gov/departments/property-finance/property-assessment/appeals-process", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Minnesota bills a year behind the valuation: the January 2, 2026 value sets the taxes payable in 2027, so the value notice that arrives with this year's tax statement is for next year's bill. The Property Tax Department sends the bill and the Assessor's Office sets the value. Mailed payments must carry an official U.S. Postal Service postmark on or before the due date; the county warns that mail is now postmarked at the processing center rather than the local post office, so mail several days early or ask the counter for a hand postmark. Bank bill-pay checks usually have no postmark and must arrive by the due date. Online payments count as on time if processed by 11:59 p.m. on the due date; e-check payments are free, while card payments carry a service fee kept by the county's third-party payment vendor." }, "27037": { "fips": "27037", "county": "Dakota County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Dakota County Property Taxation & Records", "url": "https://dakotacountymn.gov/residents/home-property/paying-property-taxes", "source": "https://dakotacountymn.gov/residents/home-property/paying-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Dakota County Assessing Services", "url": "https://dakotacountymn.gov/residents/home-property/appeal-property-value", "isState": false, "source": "https://dakotacountymn.gov/residents/home-property/determining-market-value", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://dakotacountymn.gov/residents/home-property/paying-property-taxes", "source": "https://dakotacountymn.gov/residents/home-property/paying-property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "For real estate, including homes, cabins and agricultural property, and for personal property. The tax statement and valuation notice are mailed together once a year in mid-March, and a new owner who buys during the year does not get a second statement. Mailed payments must be postmarked on or before the due date or penalties apply." }, { "label": "Second half", "due": "2026-10-15", "note": "For homes, cabins and other non-agricultural real estate. The county lists November 16, 2026 as the second-half due date for agricultural property, because November 15 falls on a Sunday. Manufactured homes are billed on a separate schedule, with the first half due August 31, 2026 and the second half November 16, 2026." } ], "delinquencyNote": "A penalty is added the day after a half is due and rises on set dates while it stays unpaid; the rates replace each other rather than add up. For a homestead or cabin, a late first half is charged 2% on May 16, 4% on June 1, then 1% more each month to 8% on October 1, and 10% on January 2, 2027; a late second half is charged 2% on October 16, 4% on November 1, 5% on December 1 and 7% on January 2, 2027. For non-homestead property, a late first half is charged 4% on May 16, 8% on June 1, then 1% more each month to 12% on October 1, and 14% on January 2, 2027; a late second half is charged 4% on October 16, 8% on November 1, 9% on December 1 and 11% on January 2, 2027. Agricultural second halves start at 2% (homestead) or 4% (non-homestead) on November 17. Taxes still unpaid on January 2, 2027 are delinquent, and monthly interest is then added on the unpaid tax and penalty. Owners then have three years to pay or set up a payment plan before the property forfeits to the state.", "source": "https://dakotacountymn.gov/content/dam/site/main/documents/home-and-property/taxation/LatePaymentPenalties.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Dakota County Assessing Services (open book review), then the Dakota County Special Board of Appeal and Equalization", "deadline": "Valuation notices are mailed in mid-March. In 2026 the county took open book appeals from March 11 to May 1, and the Special Board of Appeal and Equalization met June 8, 2026; after that meeting the county can no longer change the 2026 value, so the next county-level appeal is on the 2027 valuation notice. You can instead petition the Minnesota Tax Court any time after the valuation notice arrives and no later than April 30 of the year the tax is payable; for the 2026 value, which sets taxes payable in 2027, that is April 30, 2027. The petition must also be served on the County Auditor/Treasurer, which the county accepts by email.", "url": "https://dakotacountymn.gov/residents/home-property/appeal-property-value", "source": "https://dakotacountymn.gov/residents/home-property/appeal-property-value", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local option disaster abatement and credit", "summary": "If fire, wind, water or similar damage destroys at least half of a home or other building (and the owner did not cause it), the county can reduce the property tax to reflect the lost value; apply to the county with a Disaster Credit Application soon after the damage.", "applyBy": null, "url": "https://dakotacountymn.gov/residents/home-property/tax-relief-programs/disaster-credit", "source": "https://dakotacountymn.gov/residents/home-property/tax-relief-programs/disaster-credit", "confidence": "P", "changes": "occasional" } ], "notes": "Minnesota bills a year behind the valuation: the January 2, 2026 value sets the taxes payable in 2027. Dakota County Assessing Services values every property in the county, and the county's single tax statement also carries the taxes for your city, school district and other taxing districts. Late-payment penalties can be removed only for documented hardship, county or postal error and similar cases, and the full amount must be paid first. Online payments go through the county's payment provider, Paymentus, with a 2.29% card fee, a $2.95 Visa debit fee or a $0.35 electronic check fee; mailed checks are payable to Dakota County Property Taxation & Records in Hastings." }, "27053": { "fips": "27053", "county": "Hennepin County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Hennepin County Treasurer", "url": "https://www.hennepincounty.gov/services/property/property-taxes", "source": "https://www.hennepincounty.gov/services/property/property-taxes/pay-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hennepin County Assessor's Office", "url": "https://www.hennepincounty.gov/services/property/assessment", "isState": false, "source": "https://www.hennepincounty.gov/services/property/assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hennepincounty.gov/services/property/property-taxes/pay-property-taxes", "source": "https://www.hennepincounty.gov/services/property/property-taxes/pay-property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "Tax statements are mailed in March with payment stubs. If a due date falls on a weekend or holiday, taxes are due the next business day. The first half must be paid before the second half can be paid." }, { "label": "Second half", "due": "2026-10-15", "note": "Agricultural property where at least half the market value is agricultural has a November 15 second-half due date; in 2026 that is a Sunday, and the county's penalty table starts the farm penalty on November 17, so Monday, November 16, 2026 is the last day without penalty." } ], "delinquencyNote": "The county's 2026 penalty table: an unpaid first half is charged 2% (homestead) or 4% (non-homestead) from May 16, 4% or 8% from June 2, then 1% more on the first of each month to 8% or 12% from October 1. An unpaid second half is charged 2% or 4% from October 16, 4% or 8% from November 3, and 5% or 9% from December 1. Unpaid taxes become delinquent on January 1, 2027, when the penalty becomes 10% on a homestead first half, 7% on a homestead second half, 14% on a non-homestead first half and 11% on a non-homestead second half, plus interest at a yearly rate set by state law. Late payments are applied to penalty first, then to tax.", "source": "https://www16.co.hennepin.mn.us/taxpayments/ratestable.jsp", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Local Board of Appeal and Equalization (where your city holds one), then the Hennepin County Board of Appeal and Equalization, after first calling your assessor", "deadline": "Valuation notices go out in March. Informal review with the assessor or at an open book meeting happens in April and May; the formal boards meet in May and June, with the County Board of Appeal and Equalization in mid-June. To appear before the County Board, contact the county by the date printed on your valuation notice. The 2026 board meetings are over, so the next board appeal is on the 2027 valuation notice. An owner may instead petition the Minnesota Tax Court on or before April 30 of the year the tax is payable; for the 2026 assessment, which sets taxes payable in 2027, that is April 30, 2027.", "url": "https://www.hennepincounty.gov/services/property/assessment", "source": "https://www.hennepincounty.gov/services/property/assessment", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Property tax penalty abatement", "summary": "Once every ten years, an owner can ask the county to abate the late-payment penalty on current-year taxes for either the first half or the second half, not both; the full tax due must be paid before applying.", "applyBy": "June 30 for first-half taxes; November 30 for second-half taxes", "url": "https://www.hennepincounty.gov/services/property/property-taxes/pay-property-taxes", "source": "https://www.hennepincounty.gov/services/property/property-taxes/pay-property-taxes", "confidence": "P", "changes": "occasional" } ], "notes": "Minnesota bills a year behind the valuation: the January 2, 2026 value sets the taxes payable in 2027. Hennepin County mails the tax statement, which breaks down the taxes owed to the county, city, school district and other taxing districts your property sits in. Bloomington, Brooklyn Park, Eden Prairie, Minneapolis, Minnetonka and St. Louis Park value property with their own city assessors, so owners there take value questions to the city, not the county. Online payment counts as paid the day you submit it; e-checks are free, while cards, PayPal and Venmo cost 2.29% (a flat $2.95 for Visa debit), kept by the processor. Mailed checks must be postmarked by the due date, but bank bill-pay counts only when the county receives it, which can take up to 10 days." }, "27113": { "fips": "27113", "county": "Pennington County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Pennington County Auditor-Treasurer", "url": "https://www.penningtonmn.gov/index.php/services/treasurer", "source": "https://www.penningtonmn.gov/index.php/services/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pennington County Assessor's Office", "url": "https://www.penningtonmn.gov/index.php/services/assessor-s-office", "isState": false, "source": "https://www.penningtonmn.gov/index.php/services/assessor-s-office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.penningtonmn.gov/index.php/services/treasurer", "source": "https://www.penningtonmn.gov/index.php/services/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "If the whole year's tax is $100 or less, all of it is due on this date (state law). Personal property is due May 15. Mobile homes follow their own schedule, with the first half due August 31." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. Agricultural property and mobile homes have a second-half due date of November 15 instead; November 15, 2026 is a Sunday, and under state law a payment due on a weekend is on time on the next business day, Monday, November 16, 2026." } ], "delinquencyNote": "Under state law, a penalty is added the day after each due date and grows on the first of each month. For a homestead, a late half is charged 2% at first, another 2% on the first of the next month, then 1% more each month, up to 8%; an unpaid second half reaches 5% on December 1. Non-homestead property is charged 4%, another 4%, then 1% a month, up to 12%. Taxes still unpaid in January become delinquent and carry more penalty and interest.", "source": "https://www.penningtonmn.gov/index.php/services/treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Open Book or Local Board of Appeal and Equalization meeting (the one printed on your valuation notice)", "deadline": "Valuation notices are mailed in the spring, and the value set each spring is used for the following year's tax bill. Call the Assessor's Office first, then attend the Open Book or Local Board of Appeal and Equalization meeting on your notice, then the County Board of Appeal and Equalization, which met June 15, 2026, so that round is over until spring 2027. A petition to the Minnesota Tax Court is due by April 30 of the year the taxes are payable, which for the 2026 valuation is April 30, 2027.", "url": "https://www.penningtonmn.gov/index.php/services/assessor-s-office", "source": "https://www.penningtonmn.gov/index.php/services/assessor-s-office", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Auditor-Treasurer mails about 9,500 tax statements a year and collects real estate, mobile home and personal property taxes; the statement carries the county, city or township, school district and other local taxes together. Mailed payments go to the Pennington County Government Center, 101 Main Ave N, PO Box 616, Thief River Falls, MN 56701. Online payment runs through the county's property records search, linked from the Auditor-Treasurer page." }, "27115": { "fips": "27115", "county": "Pine County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Pine County Auditor-Treasurer", "url": "https://www.pinecountymn.gov/departments/auditor/index.php", "source": "https://www.pinecountymn.gov/departments/auditor/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pine County Assessor's Office", "url": "https://www.pinecountymn.gov/departments/assessor/index.php", "isState": false, "source": "https://www.pinecountymn.gov/departments/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.pinecountymn.gov/departments/auditor/pay_your_property_taxes.php", "source": "https://www.pinecountymn.gov/departments/auditor/pay_your_property_taxes.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "Real estate, agricultural property and personal property; personal property tax is due in full on this date. Tax statements are mailed in March, by the statutory deadline of March 31." }, { "label": "Second half", "due": "2026-10-15", "note": "Non-agricultural real estate. The second half for agricultural property is due November 15, which in 2026 is a Sunday; Minnesota law (Minn. Stat. 645.151) makes a payment due on a weekend on time if made the next business day, Monday, November 16, 2026. Manufactured homes are billed separately in early July, with halves due August 31 and November 15 (also on time on Monday, November 16, 2026). Mailed payments must be postmarked by the due date." } ], "delinquencyNote": "Under Minnesota law (Minn. Stat. 279.01), a late half is charged a penalty of 2% on homestead property or 4% on non-homestead property the day after the due date, another 2% or 4% on the first day of the next month, and then 1% more on the first of each following month, up to 8% for homestead and 12% for non-homestead property. Taxes still unpaid become delinquent on January 1 of the following year and then also draw interest at the rate set under state law each year. Parcels still unpaid by February 15 go on the delinquent tax list, which is published in the newspaper.", "source": "https://www.pinecountymn.gov/departments/auditor/frequently_asked_property_tax_questions.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your city or township Local Board of Appeal and Equalization (or an Open Book meeting with county assessor staff, where the jurisdiction uses one), then the Pine County Board of Equalization, after first contacting your assessor", "deadline": "Valuation notices are mailed in late March, and the local board meets on the date printed on your notice; you can appear in person, send a letter, or send a representative. Where a traditional local board meets, you must appeal there before you can go to the County Board of Equalization, which meets in June and requires an appointment. The 2026 meetings are over, so the next board appeal is in spring 2027. An owner may instead go directly to the Minnesota Tax Court by April 30 of the year the tax is payable; for the 2026 assessment, which sets taxes payable in 2027, that is April 30, 2027.", "url": "https://www.pinecountymn.gov/departments/assessor/appeal_information.php", "source": "https://www.pinecountymn.gov/departments/assessor/appeal_information.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Minnesota bills a year behind the valuation: the 2026 assessment sets the taxes payable in 2027. The County Assessor values every property in the county, and the Auditor-Treasurer sends one bill that also carries the taxes for your city or township, school district and other districts. Paying online costs 3.25% by card ($2.50 minimum) or $1.95 by e-check, and phone payments cost more; checks and money orders go to the Pine County Auditor-Treasurer, and a drop box (no cash) sits across from the main courthouse doors in Pine City. Not receiving a statement does not excuse a late payment." }, "27131": { "fips": "27131", "county": "Rice County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Rice County Property Tax & Elections Office", "url": "https://www.ricecountymn.gov/242/Pay-property-taxes", "source": "https://web.archive.org/web/20260813103318/https://www.ricecountymn.gov/242/Pay-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Rice County Assessor's Office", "url": "https://www.ricecountymn.gov/149/Assessors-Office", "isState": false, "source": "https://web.archive.org/web/20260824185213/https://www.ricecountymn.gov/149/Assessors-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.ricecountymn.gov/242/Pay-property-taxes", "source": "https://web.archive.org/web/20260813103318/https://www.ricecountymn.gov/242/Pay-property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "If the whole year's tax is $100 or less, all of it is due on this date. Personal property is due in full on May 15. Mobile homes follow their own schedule, with the first half due August 31, and a mobile home tax of $50 or less is due in full then." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. Agricultural property and mobile homes have a second-half due date of November 15 instead; November 15, 2026 is a Sunday, and under state law a payment due on a weekend is on time on the next business day, Monday, November 16, 2026. A mailed payment is on time if the U.S. Postal Service postmarks it by the due date; a private postage meter mark does not count, so mail early or ask the post office for a hand postmark." } ], "delinquencyNote": "Under state law, a penalty is added the day after each due date and grows on the first of each month. For a homestead, a late half is charged 2% at first, another 2% on the first of the next month, then 1% more each month, up to 8%; an unpaid second half reaches 5% on December 1. Non-homestead property is charged 4%, another 4%, then 1% a month, up to 12%. Taxes still unpaid in January become delinquent and carry more penalty and interest.", "source": "https://web.archive.org/web/20260813103318/https://www.ricecountymn.gov/242/Pay-property-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Rice County Assessor's Open Book meeting, or the Local Board of Appeal and Equalization in Forest, Shieldsville and Wells townships", "deadline": "The valuation notice mailed in March sets the value for the next year's taxes; the 2026 notice is for taxes payable in 2027. Call the Assessor's Office first. In 2026 the Open Book meeting was April 6 in Faribault, and the Forest, Shieldsville and Wells township boards met April 7 to 9; owners in those townships must start at their local board before going to the county. The Rice County Board of Appeal and Equalization met June 17, 2026, so that round is over until spring 2027. A petition to the Minnesota Tax Court is due by April 30 of the year the taxes are payable, which for the 2026 valuation is April 30, 2027.", "url": "https://www.ricecountymn.gov/149/Assessors-Office", "source": "https://web.archive.org/web/20260319053746/https://www.ricecountymn.gov/DocumentCenter/View/11529/In-the-mail-2026-tax-statement-property-valuation-notice", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Rice County mails the tax statement and the valuation notice for the next year together each March. The statement lists the county, city or township, school district and other local taxes, plus a county solid waste service fee, which rose to $60 per building for 2026. Paying online or by phone by e-check is free; credit cards carry a 2.4% fee ($2 minimum) and Visa debit cards a flat $4. You can also mail a check with the payment stub to the Property Tax & Elections Office, 320 Third St. NW, Faribault, MN 55021, pay in person there by cash, check or money order, or sign up for quarterly or twice-yearly automatic withdrawal." }, "27137": { "fips": "27137", "county": "St. Louis County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "St. Louis County Auditor, Tax Division", "url": "https://www.stlouiscountymn.gov/departments-a-z/auditor/property-tax-payments-and-services", "source": "https://www.stlouiscountymn.gov/departments-a-z/auditor/about-the-auditors-office/faqs/property-tax-payments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "St. Louis County Assessor's Office", "url": "https://www.stlouiscountymn.gov/departments-a-z/assessor", "isState": false, "source": "https://www.stlouiscountymn.gov/departments-a-z/assessor/about-the-assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stlouiscountymn.gov/departments-a-z/auditor/property-tax-payments-and-services", "source": "https://www.stlouiscountymn.gov/departments-a-z/auditor/property-tax-payments-and-services", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "For real estate and personal property, including agricultural property. Resort property's first half (or the whole tax, if the statement says so) is due May 31, which in 2026 was a Sunday, so it moved to Monday, June 1. Tax statements are mailed in March, by the statutory deadline of March 31. If a due date falls on a weekend, it moves to the following business day." }, { "label": "Second half", "due": "2026-10-15", "note": "Non-agricultural real estate and personal property. The second half for agricultural parcels is due November 15, which in 2026 is a Sunday, so under the county's weekend rule it is due Monday, November 16, 2026. Manufactured homes are billed separately in July, with halves due August 31 and November 15." } ], "delinquencyNote": "Under Minnesota law (Minn. Stat. 279.01), a late half is charged a penalty of 2% on homestead property or 4% on non-homestead property the day after the due date, another 2% or 4% on the first day of the next month, and then 1% more on the first of each month through December, up to 8% for homestead and 12% for non-homestead property. Taxes not paid in the year they are due become delinquent on the first business day of the following year, after which interest is also charged. A partial payment is applied first to the penalty for the year.", "source": "https://www.stlouiscountymn.gov/departments-a-z/auditor/about-the-auditors-office/faqs/property-tax-payments", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City or township Local Board of Appeal and Equalization (unorganized townships go straight to the county board), then the St. Louis County Board of Appeal and Equalization, after first contacting your assessor", "deadline": "Local boards meet in April and May, and the scheduled local board meeting is the appeal deadline; you can appear or send a letter to your city or town clerk. The County Board of Appeal and Equalization meets in the last two weeks of June (June 15 and 17 in 2026) and hears only appeals already taken to a local board or from unorganized townships; schedule through the Clerk of the County Board. The 2026 meetings are over, so the next board appeal is in spring 2027. An owner may instead go directly to the Minnesota Tax Court by April 30 of the year the tax is payable; for the 2026 assessment, which sets taxes payable in 2027, that is April 30, 2027.", "url": "https://www.stlouiscountymn.gov/departments-a-z/assessor/assessment-process/appeals-process", "source": "https://www.stlouiscountymn.gov/departments-a-z/assessor/boards-committees/county-board-of-appeal-equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Minnesota bills a year behind the valuation: the 2026 assessment sets the taxes payable in 2027. The county assessor values property throughout the county, including Duluth and Hibbing, and the County Auditor's Tax Division sends the bill, which also carries the taxes for your city or township, school district and other taxing districts. Mailed payments must be postmarked on or before the due date. Online payment through Paymentus is free by e-check; cards, PayPal, Venmo and Google Pay cost 2.35%, and Visa debit $3.95 per payment, all kept by Paymentus. Drop boxes for checks and money orders (no cash) are at the courthouse and the Miller Trunk Highway service center in Duluth and at the Virginia Government Services Center, and the Hibbing Courthouse takes payments in person." }, "27141": { "fips": "27141", "county": "Sherburne County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Sherburne County Auditor/Treasurer, Property Tax Division", "url": "https://www.co.sherburne.mn.us/219/Property-Tax-Information", "source": "https://www.co.sherburne.mn.us/219/Property-Tax-Information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sherburne County Assessor's Department", "url": "https://www.co.sherburne.mn.us/161/Assessor", "isState": false, "source": "https://www.co.sherburne.mn.us/161/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.sherburne.mn.us/223/Payment-Information", "source": "https://www.co.sherburne.mn.us/223/Payment-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "If the whole year's tax is $100 or less, all of it was due on this date (state law)." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. A mailed payment is on time if the U.S. Postal Service postmarks it on or before the due date; a private postage meter mark does not count. The county warns that mail is often postmarked two to three days after pickup, so mail early. Agricultural property has a second-half due date of November 15, which falls on a Sunday in 2026; the county has not said whether a Monday payment is on time, so pay by Friday, November 13." } ], "delinquencyNote": "A penalty is added the day after each due date and grows on the first of each month. For a homestead, an unpaid second half is charged 2% on October 16, 4% on November 1 and 5% on December 1, and the county's schedule shows 7% from January 2; an unpaid first half has already reached 8%. Non-homestead property is charged 4%, 8% and 9% on the same dates and 11% from January 2, and an unpaid first half has reached 12%. Taxes still unpaid in the new year become delinquent and also carry interest. A partial payment is applied to the penalty first.", "source": "https://www.co.sherburne.mn.us/222/Due-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Local Board of Appeal and Equalization (the city or township board named on your Notice of Valuation and Classification)", "deadline": "Appeals follow the spring Notice of Valuation and Classification. Start with the Local Board of Appeal and Equalization on the date printed on the notice; in 2026 those meetings ran from April 3 to April 27. If the local board does not settle it, you may appear by appointment before the County Board of Appeal and Equalization, which met on June 16, 2026. You may instead petition the Minnesota Tax Court on or before April 30 of the year the taxes are payable. The value set each spring is used for the following year's tax bill, so the next chance to appeal comes with the spring 2027 notice.", "url": "https://www.co.sherburne.mn.us/163/Appeals", "source": "https://www.co.sherburne.mn.us/163/Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Tax statements for taxes payable in 2026 were mailed in March, and the first half was due May 15, 2026, so the second half due October 15, 2026 is the next payment. Agricultural property is due May 15 and November 15, and manufactured homes August 31 and November 15. Card and eCheck payments go through the county's processor, Forte, which charges a convenience fee (2.40% with a $2.00 minimum on credit cards, $1.55 per eCheck). The county also offers automatic withdrawal on the due dates; for the second half the signed form must reach the Auditor/Treasurer by September 15. Appointments with the county board are made through the Auditor/Treasurer." }, "27163": { "fips": "27163", "county": "Washington County", "state": "Minnesota", "taxYear": "Taxes payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Property Records and Taxpayer Services", "url": "https://www.washingtoncountymn.gov/470/Property-Records-and-Taxpayer-Services", "source": "https://www.washingtoncountymn.gov/680/Property-Tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Assessor's Office", "url": "https://www.washingtoncountymn.gov/707/Assessment-and-Values", "isState": false, "source": "https://www.washingtoncountymn.gov/707/Assessment-and-Values", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.washingtoncountymn.gov/680/Property-Tax", "source": "https://www.washingtoncountymn.gov/680/Property-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "Mailed payments must be postmarked by the due date. Manufactured homes follow a different schedule, with the first half due August 31. Personal property taxes, other than on leased government-owned land, must be paid in full by May 15." }, { "label": "Second half", "due": "2026-10-15", "note": "Agricultural property and manufactured homes have a second-half due date of November 15 instead. November 15, 2026 is a Sunday; under state law a payment made on Monday, November 16, 2026 is on time, and the county's 2026 tax statement starts the penalty on November 17." } ], "delinquencyNote": "A penalty is added the day after each due date and grows each month the payment is late. For a homestead, a late first half is charged 2% on May 16, rising to 8% by October 1 and 10% on January 2, 2027; a late second half is charged 2% on October 16, 4% on November 1, 5% on December 1 and 7% on January 2, 2027. Non-homestead property starts at 4% and reaches 12% on the first half (14% on January 2) and 9% on the second half (11% on January 2). Manufactured homes pay a flat 8% once a half is late. Taxes still unpaid on January 2, 2027 become delinquent and begin to accrue interest on the unpaid tax, penalties and fees, at a yearly rate the state resets each January (the county lists 8%).", "source": "https://www.washingtoncountymn.gov/680/Property-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Local Board of Appeal and Equalization (the city council or town board), or the Washington County Board of Appeal and Equalization for owners in Open Book cities and townships", "deadline": "The valuation notice mailed in late March sets the value for the next year's taxes. Appeal first at the Local Board of Appeal and Equalization or Open Book meeting printed on that notice (these were held in April in 2026); owners whose city holds its own Local Board must appeal there before going further. To be heard by the County Board of Appeal and Equalization, call the Assessor's Office by May 1 for an appointment; the 2026 county board met June 17, 2026, so that round is over until spring 2027. A petition to the Minnesota Tax Court, served on the County Auditor, is due by April 30 of the year the taxes are payable, which for the 2026 valuation is April 30, 2027.", "url": "https://www.washingtoncountymn.gov/3076/Appealing-Your-Property-Value", "source": "https://www.washingtoncountymn.gov/3076/Appealing-Your-Property-Value", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county's property tax statement carries the county, city or township, school district and special district taxes as separate lines on one bill. The valuation notice mailed each March is for the next year's taxes, so a value set in 2026 affects taxes payable in 2027. Paying online costs $0.75 by eCheck or 2.35% by card; payment can also be made by mail, through a bank's bill pay, or in person at the Government Center in Stillwater or any county service center. Mailed payments go to Washington County Taxpayer Services, 14949 62nd St. N., P.O. Box 200, Stillwater, MN 55082-0200." }, "28033": { "fips": "28033", "county": "DeSoto County", "state": "Mississippi", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "DeSoto County Tax Collector", "url": "https://desotocountyms.gov/296/Tax-Collector", "source": "https://desotocountyms.gov/296/Tax-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "DeSoto County Tax Assessor", "url": "https://www.desotocountyms.gov/96/Assessors-Office", "isState": false, "source": "https://www.desotocountyms.gov/96/Assessors-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.desotocountyms.gov/568/How-to-Pay-Property-Taxes", "source": "https://www.desotocountyms.gov/568/How-to-Pay-Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-01", "note": "February 1 is the date state law sets for every Mississippi county; DeSoto County's own pages do not print it. February 1, 2027 is a Monday. When the due date falls on a Saturday, Sunday or legal holiday, state law lets you pay on the first working day after without interest." } ], "delinquencyNote": "Under Mississippi law, taxes unpaid after February 1 draw interest of one-half of one percent a month, or part of a month, from February 1 until paid. Real estate with unpaid taxes goes to the county's tax sale, which the Tax Collector holds on the last Monday in August; after the sale, the taxes are paid to the Chancery Clerk's office.", "source": "https://www.dor.ms.gov/county-services/property-tax-frequently-asked-questions", "confidence": "S", "changes": "annual" }, "appeal": { "body": "DeSoto County Board of Supervisors", "deadline": "Ask the Board of Supervisors for a hearing on your assessment by contacting the Chancery Clerk's office. The state says an appeal must normally be filed by the first Monday in August before the taxes are due, and the board hears objections at its August meeting. For taxes due February 1, 2027, that window closed in August 2026, and the next one is in summer 2027.", "url": "https://www.desotocountyms.gov/111/Chancery-Clerk", "source": "https://www.dor.ms.gov/county-services/property-tax-frequently-asked-questions", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Mississippi bills a year behind: tax on the 2026 assessment is due February 1, 2027. The Tax Assessor values property and takes homestead exemption applications, which must be filed each year from January 1 through April 1; homestead is a state program. The Tax Collector has offices in Hernando, Olive Branch and Horn Lake and takes cash, certified funds, checks, money orders and Visa or Mastercard; online payments run through a separate payment site the county links to. A tax collector website for DeSoto County, Florida, shows up in searches; its discounts and March deadline do not apply here." }, "28059": { "fips": "28059", "county": "Jackson County", "state": "Mississippi", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jackson County Tax Collector", "url": "https://www.co.jackson.ms.us/353/Tax-Collector", "source": "https://www.co.jackson.ms.us/353/Tax-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jackson County Tax Assessor", "url": "https://www.co.jackson.ms.us/422/Tax-Assessor", "isState": false, "source": "https://www.co.jackson.ms.us/422/Tax-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.jackson.ms.us/375/Real-Estate-Taxes", "source": "https://www.co.jackson.ms.us/375/Real-Estate-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-01", "note": "February 1 is the last day to pay without interest, the date state law sets for every Mississippi county. February 1, 2027 is a Monday. When February 1 falls on a weekend or legal holiday, state law lets you pay on the following Monday without interest. The Tax Assessor's page lists January 31 as the payment deadline, but the Tax Collector, who sends the bill, gives February 1, and so does the state." } ], "delinquencyNote": "Interest of one-half of one percent a month starts February 2. After June 30 only certified funds are accepted, not personal checks. On July 15 a $3 publication fee is added for advertising the lien in the newspaper. Taxes still unpaid by 5 pm on the last Friday before the annual tax sale, held online starting on the last Monday of August, are sold as a lien. You then have two years from the sale to redeem through the Chancery Clerk's office by paying the taxes plus interest of 1.5% a month, or the buyer can acquire the property. Any older delinquent taxes must be paid before the current year's.", "source": "https://www.co.jackson.ms.us/375/Real-Estate-Taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jackson County Board of Supervisors (appeals filed with the Chancery Clerk)", "deadline": "File with the Chancery Clerk's office during the two weeks the tax roll is open for public inspection, just before the first Monday in August; the Board of Supervisors hears appeals beginning that Monday. For taxes due February 1, 2027 that window closed in the summer of 2026, and the next one opens in late July 2027.", "url": "https://www.co.jackson.ms.us/426/Appraisal", "source": "https://www.co.jackson.ms.us/426/Appraisal", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Tax Assessor values the property and takes homestead exemption applications, due by April 1 each year; the Tax Collector sends one bill that covers the county, the school districts and all four cities (Gautier, Moss Point, Ocean Springs and Pascagoula). Both offices have locations in Pascagoula and Ocean Springs, with drop boxes for payments. Online payments run through a separate payment site the county links to; credit and debit cards carry a percentage fee and eChecks cost a flat $1.50. The tax receipt is mailed to the address on record." }, "28087": { "fips": "28087", "county": "Lowndes County", "state": "Mississippi", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lowndes County Tax Collector", "url": "https://www.lowndescountyms.com/179/Tax-Office", "source": "https://www.lowndescountyms.com/179/Tax-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lowndes County Tax Assessor", "url": "https://www.lowndescountyms.com/179/Tax-Office", "isState": false, "source": "https://www.lowndescountyms.com/179/Tax-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-01", "note": "State law sets February 1 as the due date in every Mississippi county, and the Tax Collector must start taking payments by December 26, 2026. February 1, 2027 is a Monday. When February 1 falls on a weekend or legal holiday, state law lets the payment be made on the next working day without interest." } ], "delinquencyNote": "Taxes unpaid after February 1 are charged interest of one-half of one percent a month, or part of a month, counted from February 1, under state law. Real estate with unpaid taxes can be sold at the county's tax sale, which state law allows on the first Monday in April and the last Monday in August.", "source": "https://www.dor.ms.gov/county-services/property-tax-frequently-asked-questions", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Lowndes County Board of Supervisors", "deadline": "An objection to the assessment is normally due by the first Monday in August before the taxes fall due, so for taxes due February 1, 2027 that window has closed and the next one is in August 2027. Ask the Chancery Clerk, who is clerk of the Board of Supervisors, for a hearing.", "url": "https://www.lowndescountyms.com/176/Chancery-Clerk", "source": "https://www.dor.ms.gov/county-services/property-tax-frequently-asked-questions", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Tax Assessor values the property and the Tax Collector sends the bill and takes payment, both in the Tax Office at 1121 Main Street in Columbus. Once taxes are delinquent, the Chancery Clerk collects them. The Online Payment link on the county website goes to a portal run by a private company, ION Business Concepts." }, "29029": { "fips": "29029", "county": "Camden County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Camden County Collector", "url": "https://collector.camdenmo.org/", "source": "https://camdencountymo.gov/departments/assessor/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Camden County Assessor", "url": "https://camdencountymo.gov/departments/assessor/", "isState": false, "source": "https://camdencountymo.gov/departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://collector.camdenmo.org/", "source": "https://camdencountymo.gov/departments/assessor/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment, due by December 31 whether or not you receive a bill; December 31, 2026 is a Thursday. Bills are usually mailed in the first week of November; if you have not received one by the end of November, ask the Collector's office (573-346-4440, ext. 1204 or 1205) for a duplicate. Under Missouri law a mailed payment counts as paid on the date of its postmark." } ], "delinquencyNote": "Taxes not paid by December 31 are delinquent on January 1, and Missouri law adds penalty and interest from then on.", "source": "https://camdencountymo.gov/departments/assessor/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Camden County Board of Equalization", "deadline": "Call the Assessor's office first for an informal review (573-317-3865 or 573-317-3896, or 573-317-3838 for condominiums); these usually happen in April and May after change of assessment notices are mailed. To appeal to the Board of Equalization, make an appointment through the County Clerk's office at 573-346-4440, ext. 1220, which sends an appeal application to return before the hearing. The county's page gives the filing deadline as the second Monday in July (July 13 for the 2026 assessment, now passed), but state law says appeals are due before that day, so file earlier to be safe. The Board meets during July. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://camdencountymo.gov/departments/assessor/hearings-and-appeals-process/", "source": "https://camdencountymo.gov/departments/assessor/hearings-and-appeals-process/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizen Tax Freeze (SB-190 tax credit)", "summary": "Camden County adopted Missouri's optional senior property tax freeze: a homeowner 62 or older who owns the home (individually or through a trust), lives in it as a primary residence, is liable for its real estate tax and is current on all county taxes can get a credit that holds back increases in the home's real estate tax. You must reapply every year, with photo ID and last year's paid real estate tax receipt, or lose the credit and any frozen increases.", "applyBy": "June 30", "url": "https://camdencountymo.gov/departments/assessor/", "source": "https://camdencountymo.gov/wp-content/uploads/SB-190-APP-AND-RE-APP-2026.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Camden County Assessor values property and the Collector mails one annual bill for real estate and personal property. The senior tax freeze application goes to the Assessor's Real Estate Department at 50 Roofener Street in Camdenton, not the Collector, between January and June 30 each year. The 2026 application window and appeal deadline have both passed." }, "29037": { "fips": "29037", "county": "Cass County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Cass County Collector of Revenue", "url": "https://www.casscounty.com/2223/Collector", "source": "https://www.casscounty.com/2223/Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cass County Assessor", "url": "https://www.casscounty.com/2161/Assessor", "isState": false, "source": "https://www.casscounty.com/2161/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.casscounty.com/2232/Methods-of-Payment", "source": "https://www.casscounty.com/2232/Methods-of-Payment", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Real estate taxes are due when the bill arrives and no later than December 31; December 31, 2026 is a Thursday. The Collector mails bills during November; if yours has not arrived by the end of November, call the Collector's office at 816-380-8377, because not receiving a bill does not excuse the tax or late fees. A mailed payment counts by its U.S. postmark, not a private postage meter date, so it must be postmarked by December 31. An optional monthly payment program spreads the next year's taxes over 11 automatic bank drafts based on last year's amount; escrowed accounts and accounts with unpaid taxes cannot enroll." } ], "delinquencyNote": "Taxes not paid in full by December 31 are delinquent on January 1 under Missouri law, and the county says penalties and fees can reach 25% during the first year of delinquency. Real estate with unpaid taxes can be offered at the county's tax certificate sale, held each year on the fourth Monday in August.", "source": "https://www.casscounty.com/2298/General-Information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cass County Board of Equalization", "deadline": "Talk to the Assessor's office first. For 2026 the county's Board of Equalization appeal form had to be returned to the Cass County Assessor's office, postmarked or hand delivered by July 13, 2026 (now passed), and the form said mailed appeals were accepted only by certified mail. Missouri law has appeals lodged with the County Clerk as secretary of the Board, and the Clerk's office handles the Board's appeals, so if you mail or drop off a form, call the Clerk at 816-380-8102 to confirm it reached the Board before the deadline. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's final action, whichever is later.", "url": "https://www.casscounty.com/2190/Real-Estate-FAQs", "source": "https://www.casscounty.com/2190/Real-Estate-FAQs", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Cass County Senior Citizen Property Tax Credit", "summary": "Under county ordinance 24-06, a homeowner who is 62 or older, lives in Cass County, lives in the home as a primary residence, is named on the deed (trusts and LLCs reviewed case by case) and is current on real estate taxes gets a yearly credit that holds the local share of the home's real estate tax at its level in the year they enrolled. The state Blind Pension Fund levy and special assessments such as neighborhood and community improvement districts are not frozen, improvements that add value are taxed, and the credit is lost for any year the tax is not paid by December 31. The credit belongs to the owner and does not pass to a buyer or heir. New applicants must apply in person at the Collector's office during the yearly open enrollment (April 12 to July 9, 2027 for the next group) unless the Collector approves other arrangements; since Ordinance 26-01 in January 2026, enrolled owners stay enrolled without reapplying.", "applyBy": "July 9, 2027", "url": "https://www.casscounty.com/2433/SENIOR-CITIZEN-NEWS", "source": "https://www.casscounty.com/DocumentCenter/View/4366/Senior-Tax-Credit-Administrative-Rules", "confidence": "P", "changes": "annual" } ], "notes": "The Cass County Collector of Revenue sends one annual bill that includes the taxes of the cities, school districts, fire and ambulance districts and library and hospital boards in the county, so there is no separate city property tax bill. The Collector's office is at the Mill-Walk Mall, 2725 Cantrell Road, Harrisonville, not the courthouse. Card payments carry a processor fee of 2.4% for credit cards and 2.0% for debit cards, which goes to the processor, not the county. The Assessor reassesses real estate in odd-numbered years, so 2027 is the next reassessment." }, "29043": { "fips": "29043", "county": "Christian County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Christian County Collector of Revenue", "url": "https://www.christiancountycollector.com/", "source": "https://www.christiancountycollector.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Christian County Assessor", "url": "https://www.christiancountymo.gov/offices/assessor/", "isState": false, "source": "https://www.christiancountymo.gov/offices/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.christiancountycollector.com/wrapper.php", "source": "https://www.christiancountycollector.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment. The Collector will mail 2026 statements on November 2, 2026; they are due on receipt and become delinquent after December 31. December 31, 2026 is a Thursday. If no statement arrives by the end of November, call the Collector's office at 417-582-4330. A mailed payment must carry a US Postal Service postmark dated by December 31, 2026, and online payment closes at 11:59 p.m. that night. Partial payments are not accepted. Problems with phone or online payment do not extend the deadline, and not receiving a statement does not excuse the tax." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 become delinquent on January 1 and carry penalty and interest under state law, plus a 9% fee for collecting delinquent taxes that state law (RSMo 52.290) adds to the bill in every Missouri county without a charter form of government, Christian County included. Real estate that stays unpaid can be sold at the county's annual tax sale.", "source": "https://www.christiancountycollector.com/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Christian County Board of Equalization (appointments are made through the County Clerk)", "deadline": "Talk to the Assessor's appraisers first at 417-582-4310. If you still disagree, schedule an appeal before the Board of Equalization through the County Clerk's Office at 417-582-4340. State law for first class counties such as Christian (RSMo 137.385) requires the written appeal to be filed with the County Clerk before the second Monday in July, which for the 2026 assessment meant before July 13, 2026 (now passed), and the Board may extend that deadline; the county has not posted its own 2026 date online. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://www.christiancountymo.gov/offices/county-clerk/", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.385", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizen Real Estate Tax Credit (SB 190)", "summary": "Christian County offers the senior credit that state law (RSMo 137.1050) lets a county adopt; under that law the credit equals the amount the home's real estate tax has risen above its tax in the owner's first credit year, and tax from new construction or improvements is added to that base and still owed. For applications taken in 2027 the county requires the owner to be 62 or older by December 31, 2026, to have lived in the Christian County home as a primary residence since at least June 29, 2026, to have paid 2026 taxes and completed a personal property assessment, and to have every signature notarized. First-time applications are taken March 1 through June 15, 2027 at the Collector's office in Ozark; approved participants renew automatically unless the home has been improved, and a spouse who has newly turned 62 must apply to be added.", "applyBy": "June 15", "url": "https://www.christiancountycollector.com/sb190.php", "source": "https://www.christiancountycollector.com/docs/christiansb190webinfo.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Christian County Assessor values property, and the Collector of Revenue mails one annual statement that combines the levies of your school district, city, fire district and other local taxing bodies. Online payment costs $2.00 by e-check, $4.00 by debit card or 2.45% by credit card. In November 2026 the Collector will take cash, check or money order payments from 9 a.m. to noon at Billings City Hall on November 16, Clever City Hall on November 17, Sparta City Hall on November 18 and Highlandville City Hall on November 19; bring the whole statement. There is also a 24-hour drop box on the west side of the historic courthouse in Ozark. Real estate is reassessed as of January 1 of each odd-numbered year, so 2027 is the next reassessment." }, "29047": { "fips": "29047", "county": "Clay County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Clay County Collector of Revenue", "url": "https://www.claycountymo.gov/252/Collector", "source": "https://www.claycountymo.gov/252/Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clay County Assessor's Office", "url": "https://www.claycountymo.gov/208/County-Assessor", "isState": false, "source": "https://www.claycountymo.gov/208/County-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://collector.claycountymo.gov", "source": "https://claycountymo.tax/billing-portal/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Single annual payment covering the tax year's real estate and personal property bills, due by December 31 whether or not a bill is received. Missouri law makes unpaid real estate taxes delinquent on January 1 every year (RSMo 140.010), and a mailed payment counts as paid on its postmark date (RSMo 139.100). The Collector says bills are normally mailed by mid-November; call (816) 407-3200 if none arrives by November 30. An optional prepayment of the coming bill is accepted March 1 to September 30." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 are delinquent on January 1. The Collector then adds a one-time 9% charge when the bill is paid (the delinquent-tax collection fee in RSMo 52.290) plus interest of 1.5% a month on the unpaid balance (18% a year under RSMo 140.100).", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=140.010", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clay County Board of Equalization", "deadline": "Appeal forms must be postmarked or turned in to the County Clerk's Office by 5 pm on the second Monday in July (July 13, 2026 for the 2026 assessment). Contact the Assessor's Office before filing. A further appeal to the Missouri State Tax Commission is due 30 days after the Board's final action or September 30, whichever is later.", "url": "https://www.claycountymo.gov/175/Board-of-Equalization", "source": "https://www.claycountymo.gov/175/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Real Estate Property Tax Relief Program (SB190)", "summary": "Clay County homeowners aged 62 or older (or turning 62 during the application year) who live in the home as their primary residence and pay its real estate tax can have that tax frozen at a base-year amount under county ordinance 2023-ORD-42. Levies that fund debt payments, the state Blind Fund, and new voter-approved taxes or levy increases still apply, so the bill can rise. Participants must reapply every year.", "applyBy": "March 31", "url": "https://claycountymo.gov/523/Senior-Real-Estate-Property-Tax-Relief", "source": "https://claycountymo.gov/523/Senior-Real-Estate-Property-Tax-Relief", "confidence": "P", "changes": "annual" } ], "notes": "One annual bill from the Clay County Collector of Revenue covers both real estate and personal property. The December 31 deadline is fixed by Missouri law every year. For the 2025 bills the county extended the deadline to January 30, 2026 because of delays from the new senior tax freeze; that was a one-off, not the standing rule. Kansas City residents do not get a separate city property tax bill: the city's taxes are printed on the county bill. The Collector warns that DOXO is a third-party payment site not affiliated with the county. The Assessor reassesses real estate as of January 1 of every odd-numbered year, so 2027 is the next reassessment. The 2026 senior freeze window (January 1 to March 31, 2026) and the 2026 appeal deadline (July 13, 2026) have both passed." }, "29055": { "fips": "29055", "county": "Crawford County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Crawford County Collector of Revenue", "url": "https://crawfordcountycollector.com/", "source": "https://crawfordcountymo.net/property-tax-assessment-collection/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Crawford County Assessor", "url": "https://crawfordcountymo.net/property-tax-assessment-collection/", "isState": false, "source": "https://crawfordcountymo.net/property-tax-assessment-collection/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://crawfordcountycollector.com/pay-taxes-online/", "source": "https://crawfordcountycollector.com/pay-taxes-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment, due by December 31 every year whether or not a bill arrives; December 31, 2026 is a Thursday. Tax statements are mailed before November 1. A payment postmarked by December 31 counts as on time. You can pay in person at the Collector's office in Steelville, by mail to P.O. Box 250, Steelville, MO 65565, or online by card." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 are delinquent, and interest and penalty are added starting in January along with other fees. Not receiving a bill does not excuse late payment. Real estate with unpaid taxes can be sold at the county tax sale, held at 10 a.m. on the fourth Monday in August.", "source": "https://crawfordcountycollector.com/faq/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Crawford County Board of Equalization (appeals are filed with the County Clerk, who serves as the Board's secretary)", "deadline": "Talk to the Assessor's office first. To appeal to the Board of Equalization, get the written appeal form from the County Clerk and file it with the Clerk before the second Monday in July (before July 13 for the 2026 assessment, now passed), unless the Board extends the deadline. The county does not post its own appeal instructions; this is the deadline Missouri law sets. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://crawfordcountymo.net/county-clerk/", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.385", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Senior property tax credit (Senate Bill 190 tax freeze)", "summary": "The Crawford County Commission adopted an ordinance in December 2023 under Missouri's optional senior property tax credit law (Senate Bill 190), which lets a county hold back property tax increases on an eligible senior's primary home. The county has not posted an application or deadline, so ask the Assessor's or Collector's office how to apply.", "applyBy": null, "url": "https://crawfordcountymo.net/property-tax-assessment-collection/", "source": "https://crawfordcountymo.net/wp-content/uploads/2023/12/Cms-Mtg-Minutes-12.19.23.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Crawford County Assessor values property and the Collector of Revenue sends one annual bill for real estate and personal property. The county collects city real estate taxes for Bourbon, Sullivan and Leasburg on its bill, but it does not collect for Cuba or Steelville, so any city property tax there is billed separately. If a mortgage company pays your taxes and the bill comes to you, forward it to the lender right away. Online card payments cost $2.00 for payments of $80.00 or less and 2.25% above that, and post the next business day. The Collector no longer accepts bank BillPay payments." }, "29083": { "fips": "29083", "county": "Henry County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Henry County Treasurer/Collector", "url": "https://henrycountycollector.com/", "source": "https://henrycountycollector.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Henry County Assessor", "url": "https://www.henrycomo.com/assessor", "isState": false, "source": "https://www.henrycomo.com/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://henrycountycollector.com/wrapper.php", "source": "https://henrycountycollector.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Statements are mailed in November and are due on receipt; they become delinquent after December 31, which in 2026 is a Thursday. A mailed payment must carry a USPS postmark no later than December 31; the Collector warns that many post offices do not postmark mail the same day it is received. If no statement arrives by the end of November, call the Collector's office at 660-885-7207. Delinquent years must be paid before current taxes are accepted." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 become delinquent, and penalty and interest apply. Not receiving a statement does not excuse the tax or the penalty. Real estate with delinquent taxes can be offered at the county tax sale on the fourth Monday in August.", "source": "https://henrycountycollector.com/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Henry County Board of Equalization (appeals are filed with the County Clerk as the Board's secretary)", "deadline": "State law requires a written appeal, on a form from the County Clerk, filed before the second Monday in July (July 13 in 2026), and lets the Board extend that date; the county has not posted its own deadline. Questions about a value go to the Assessor first. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://stc.mo.gov/faq/how-to-file-an-appeal-of-your-assessment/", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.385", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Henry County Senior Tax Freeze", "summary": "Under county Ordinance 2025-0529, a Missouri resident who is 62 or older by December 31 of the tax year, owns and lives in the home as a primary residence, is liable for its real estate tax and is not delinquent can get a credit that holds the home's tax at the amount owed in the first year they qualified. The state Blind Pension Fund, voter-approved bond and new levies, and new construction or major remodeling can still raise the bill. Applications are due by June 30 of the tax year and must be filed and approved every year. The 2027 application is already posted and is due June 30, 2027; it must be notarized and brought to the Collector/Treasurer in person, not mailed.", "applyBy": "June 30", "url": "https://www.henrycomo.com/senior-tax-freeze-info", "source": "https://www.henrycomo.com/senior-tax-freeze-info", "confidence": "P", "changes": "annual" } ], "notes": "The Henry County Assessor values property and the Treasurer/Collector mails separate statements for personal property and real estate each November. Online payment is by credit card only, carries a convenience fee the county does not receive, and posts within two business days; receipts for online payments are not mailed but can be printed from the Collector's website. The 2026 senior freeze deadline (June 30) and the 2026 Board of Equalization deadline have passed, but an appeal from a Board decision can still go to the State Tax Commission by September 30, 2026, or within 30 days of the Board's decision if that is later." }, "29095": { "fips": "29095", "county": "Jackson County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jackson County Collection Department (Jackson County Collector)", "url": "https://www.jacksongov.org/Government/Departments/Collection", "source": "https://www.jacksongov.org/Government/Departments/Collection", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jackson County Assessment Department", "url": "https://www.jacksongov.org/Government/Departments/Assessment", "isState": false, "source": "https://www.jacksongov.org/Government/Departments/Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jacksongov.org/Government/Departments/Collection/Tax-Payment-Methods", "source": "https://www.jacksongov.org/Government/Departments/Collection/Tax-Payment-Methods", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment, due by December 31; December 31, 2026 is a Thursday. Bills are mailed during November and are also available online; if yours has not arrived by early December, call the Collection Department at 816-881-3232. A mailed payment is on time if its U.S. Postal Service postmark is December 31 or earlier, but mail dropped in a collection box does not always get a same-day postmark, so the county recommends mailing several days early. The drop boxes at the Kansas City and Independence courthouses lock at midnight on December 31, and last year online payment processing ended at 11:40 p.m. that night. The county accepts partial payments, but any unpaid balance picks up interest, penalties and fees. Homeowners who are 62 or older by December 31 of the tax year, live in the home, own it in their own name (not a trust), have no unpaid prior-year taxes and pay their own taxes (not through a mortgage company) can apply for the county's Senior Quad Payment Program, which splits the bill into four equal payments due December 31, February 28, May 31 and August 31 without interest; missing a payment removes you from the program and interest and penalties are charged back to January 1." } ], "delinquencyNote": "Taxes not paid in full by December 31 accrue interest, penalties and fees, added on the first day of each month on any unpaid balance, and not receiving a bill does not excuse them. Real estate with unpaid taxes can be sold at the county's annual land tax sale, usually held in August.", "source": "https://www.jacksongov.org/Government/Departments/Collection/Real-Estate-Property-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jackson County Board of Equalization", "deadline": "Appeals must be filed online through the county's appeal filing system by the second Monday in July; the 2026 deadline was July 13, 2026, and appeals are not accepted by email or fax. Under state law, the Board's decision can be appealed to the Missouri State Tax Commission by September 30 or within 30 days of the decision, whichever is later. An appeal does not delay the tax: the full bill is still due December 31, and if your value is later reduced the county refunds the difference automatically, so you do not need to pay under protest to get that refund.", "url": "https://www.jacksongov.org/Government/Boards-Commissions/Board-of-Equalization/Board-of-Equalization-Appeals", "source": "https://www.jacksongov.org/Government/Boards-Commissions/Board-of-Equalization/Board-of-Equalization-Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Property Tax Credit Program", "summary": "A Jackson County program adopted under state enabling law (RSMo 137.1050) for homeowners 62 or older who own and live in the home as their only primary residence and are liable for its taxes: it credits future bills so the property tax on the home stays at the amount from the year of eligibility. Only the ad valorem tax is covered; special assessments and district charges are still due in full. The credit first shows on the bill for the year after you apply, and annual renewal is not currently required. The county's page gives both August 31 and December 31 as the last day to apply for the current tax year, so apply as early as you can or confirm with the Collection Department.", "applyBy": null, "url": "https://www.jacksongov.org/Government/Departments/Collection/Senior-Property-Tax-Credit-Program", "source": "https://www.jacksongov.org/Government/Departments/Collection/Senior-Property-Tax-Credit-Program", "confidence": "S", "changes": "annual" } ], "notes": "The Jackson County Assessment Department values property and the Collection Department mails one bill that includes the taxes of more than 80 taxing bodies, including cities and school districts. The City of Kansas City says its real and personal property taxes are on the county bill and it sends no separate city property tax bill (railroad and utility property aside). If a mortgage company pays your taxes, forward the bill to it, since lenders request bills each year and they sometimes go to the wrong company. Online payments through the county's payment portal carry a $2.00 transaction fee plus 2.75% by card or $1.25 by e-check. Mailed checks can take up to 30 days to process near year end, and receipts for mailed payments are not mailed but are available online." }, "29097": { "fips": "29097", "county": "Jasper County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jasper County Collector of Revenue", "url": "https://www.jaspercountycollector.com/", "source": "https://www.jaspercountycollector.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jasper County Assessor", "url": "https://jaspercountyassessor.org/", "isState": false, "source": "https://jaspercountyassessor.org/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jaspercountycollector.com/wrapper.php", "source": "https://www.jaspercountycollector.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment. Statements are mailed during the first week of November, are due on receipt and become delinquent after December 31; December 31, 2026 is a Thursday. If no statement arrives by the end of November, call the Collector's office. A mailed payment must carry a US Postal Service postmark dated on or before December 31, and online payment closes at 11:59 p.m. on December 31, 2026. Problems with phone or online payment do not extend the deadline, and not receiving a statement does not excuse the tax." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 become delinquent on January 1 and carry penalty and interest under state law, plus a 9% fee for collecting delinquent taxes that state law (RSMo 52.290) adds to the bill in every Missouri county without a charter form of government, Jasper County included. Mailed payments postmarked after December 31 are returned unprocessed unless the late charges are included. Real estate with delinquent taxes is offered at the county tax sale held on the fourth Monday in August.", "source": "https://www.jaspercountycollector.com/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jasper County Board of Equalization (appeals are filed with the County Clerk as secretary of the Board)", "deadline": "State law for first class counties such as Jasper (RSMo 137.385) requires a written appeal, on the form the County Clerk provides, to be filed with the County Clerk before the second Monday in July, which for the 2026 assessment meant before July 13, 2026 (now passed); the Board may extend that deadline. The county has not posted its own 2026 appeal date online; call the County Clerk at 417-358-0416 for the form and the current date. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://www.jaspercountymo.gov/county-clerk", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.385", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Jasper County Senior Citizens Tax Credit (SB 190)", "summary": "Jasper County adopted this credit by an ordinance the County Commission passed October 1, 2024, under a state law (RSMo 137.1050) that lets counties offer it. A Missouri resident aged 62 or older by December 31 of the first credit year who owns and lives in a Jasper County home as a primary residence, is liable for its real estate tax and has paid the prior year's taxes can get a credit equal to the amount the home's real estate tax has risen above its tax in the initial credit year (2024 for most applicants). It does not apply to personal property tax, certain levies, tax sale properties or delinquent taxes. An application must be filed every year, from early February through May 31; new applications go in person to the Collector's office in the Carthage courthouse, and renewals can also be filed online with the code printed on the renewal notice.", "applyBy": "May 31", "url": "https://www.jaspercountycollector.com/docs/jasper_notice_sb190.pdf", "source": "https://www.jaspercountycollector.com/docs/newapp_jasper26.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Jasper County Assessor values property, and the Collector of Revenue mails one annual statement and pays the money out to each taxing body. The Collector also collects taxes for 15 cities, including Joplin, Carthage, Webb City and Carl Junction, so their property tax is on the county statement. Payments are taken at the courthouse in Carthage and the Jasper County Courts Building in Joplin, and at a 24-hour drop box at each office. Online payment costs $2.00 by e-check or 2.45% by credit card, and online payments do not post as paid until midnight of the day paid. For errors in the value, address or vehicles listed, call the Assessor before paying." }, "29099": { "fips": "29099", "county": "Jefferson County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Collector of Revenue", "url": "https://www.jeffcomo.gov/182/Collector", "source": "https://www.jeffcomo.gov/182/Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jefferson County Assessor", "url": "https://www.jeffcomo.gov/701/Assessor", "isState": false, "source": "https://www.jeffcomo.gov/701/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jeffcomo.gov/191/Pay-Taxes", "source": "https://www.jeffcomo.gov/191/Pay-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment, due by December 31 whether or not a bill arrives; December 31, 2026 is a Thursday. Bills are posted online in November and mailed in mid to late November; if you have not received yours by December 1, call the Collector's office at 636-797-5406. A mailed payment counts by its postmark, so a payment postmarked after December 31 is late; check the last pickup time at your post office if you mail on the last day. Any delinquent taxes from earlier years must be paid before the current year's taxes." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 become delinquent on January 1, and interest and penalties set by state law start that day. The Collector has no authority to waive or reduce them, and not receiving a bill does not excuse them. Real estate with unpaid taxes can be offered at the county's annual land tax sale, held on the fourth Monday in August.", "source": "https://www.jeffcomo.gov/faq.aspx?TID=18", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jefferson County Board of Equalization (appeals are filed with the County Clerk as secretary of the Board)", "deadline": "Talk to the Assessor's office first. If you cannot reach agreement, call the County Clerk at 636-797-5486 and mail the completed Board of Equalization appeal form. The usual deadline is the third Monday in June, but the Board has extended it to the second Monday in July, and appeals postmarked by that day are accepted (July 13, 2026 for the 2026 assessment, now passed). The Board usually mails its decision by certified letter within five business days of the hearing. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later. If a State Tax Commission appeal is pending, you must still pay the full tax by December 31 with a letter saying you are paying under protest; simply writing protest on the check does not preserve your rights.", "url": "https://www.jeffcomo.gov/319/Board-of-Equalization", "source": "https://www.jeffcomo.gov/faq.aspx?TID=40", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Jefferson County Real Property Tax Credit for Seniors", "summary": "Under county ordinance 24-0132, a homeowner who is 62 or older on January 1, owns and lives in the home, is liable for its real estate tax and is current on county real estate taxes can get a yearly credit equal to the amount the home's tax has risen above its tax in the base year they first qualified. It is a credit, not a freeze: some levies, such as the state Blind Pension Fund and voter-approved bond levies, are excluded, and new construction can raise the bill. New applicants apply from March 1 to June 30 with proof of age, residency and ownership; approved credits renew automatically.", "applyBy": "June 30", "url": "https://www.jeffcomo.gov/632/Real-Property-Tax-Credit-for-Seniors", "source": "https://www.jeffcomo.gov/632/Real-Property-Tax-Credit-for-Seniors", "confidence": "P", "changes": "annual" } ], "notes": "The Jefferson County Assessor values property, but the Collector of Revenue mails one annual bill and distributes the money to every taxing body with a levy in the county. Real estate and personal property taxes share the December 31 deadline. If you get the bill and a mortgage company is supposed to pay it, the lender did not request it; call the lender and forward the bill. Online payments cost 2.5% by card (minimum $1.95) or $4.95 by e-check, plus $1.95 more by phone, and post the next business day. Some county pages still give the third Monday in June as the appeal deadline; the Board of Equalization has extended it to the second Monday in July." }, "29109": { "fips": "29109", "county": "Lawrence County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lawrence County Collector of Revenue", "url": "https://lawrencecountycollector.com/", "source": "https://lawrencecountycollector.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lawrence County Assessor", "url": "http://lawrencecountymoassessor.com/", "isState": false, "source": "https://www.lawrencecountymo.org/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lawrencecountycollector.com/wrapper.php", "source": "https://lawrencecountycollector.com/wrapper.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Statements are due on receipt and become delinquent after December 31; December 31, 2026 is a Thursday. Statements are mailed in November and should arrive by the second week of November; if yours has not come by Thanksgiving, call the Collector's office at 417-466-2410. A mailed payment must be postmarked no later than December 31. The office does not accept partial payments or payments for the wrong amount." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 are delinquent and owe penalty and interest. Payments postmarked after December 31 are returned unprocessed unless the penalty and interest are included. Not receiving a statement does not excuse the tax or the penalty. Real estate with unpaid taxes can be sold at the county tax sale on the fourth Monday in August.", "source": "https://lawrencecountycollector.com/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lawrence County Board of Equalization (appeals are filed with the County Clerk)", "deadline": "Talk to the Assessor's office first (417-466-2831). To appeal to the Board of Equalization, call the County Clerk's office at 417-466-2638 for an appeal form and return it by the second Monday in July (July 13 for the 2026 assessment, now passed); state law says appeals are due before that day, so file earlier to be safe. The Board meets on the third Monday in July, and you must bring evidence that the value is wrong, such as a sales contract, an appraisal or sales of similar nearby homes. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://www.lawrencecountymo.org/county-clerk", "source": "https://web.archive.org/web/20260518061308/https://www.lawrencecountymo.org/news", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizens Tax Credit (senior tax freeze)", "summary": "Lawrence County adopted Missouri's optional senior property tax freeze, which it calls the Senior Citizens Tax Credit: homeowners 62 and older can apply for a credit on the tax for their primary residence, which shows on the property tax statement. The application must be notarized before it is turned in at the Collector's office, and participants must reapply every year.", "applyBy": null, "url": "https://lawrencecountycollector.com/", "source": "https://web.archive.org/web/20260518061308/https://www.lawrencecountymo.org/news", "confidence": "S", "changes": "annual" } ], "notes": "The Lawrence County Assessor values property, and the Collector of Revenue mails one set of statements each November for real estate and personal property; one check can pay all of them. Online card payments carry a convenience fee kept by the card company, and are credited to your account within two business days. Applications for the senior tax credit are taken in the spring; call the Collector's office for the current deadline." }, "29123": { "fips": "29123", "county": "Madison County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Madison County Collector", "url": "https://www.madisoncountymo.us/departments", "source": "https://www.madisoncountymo.us/departments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Madison County Assessor", "url": "https://www.madisoncountymo.us/departments", "isState": false, "source": "https://www.madisoncountymo.us/departments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://madisonmo.devnetwedge.com/", "source": "https://www.madisoncountymo.us/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment. Missouri law makes real estate taxes still unpaid on January 1 delinquent, so December 31 is the last day to pay; December 31, 2026 is a Thursday. A mailed payment counts as paid on its postmark date. The county's website does not print the due date." } ], "delinquencyNote": "Taxes unpaid on January 1 are delinquent, and penalties and interest set by state law are added.", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=140.010", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Madison County Board of Equalization (appeals are filed with the County Clerk as the Board's secretary)", "deadline": "State law requires a written appeal, on a form from the County Clerk, filed before the second Monday in July (July 13 in 2026), and lets the Board extend that date; the county has not posted its own deadline. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://stc.mo.gov/faq/how-to-file-an-appeal-of-your-assessment/", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.385", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Madison County Senior Citizen Tax Freeze/Credit", "summary": "Under county Ordinance 03-25, a Madison County homeowner aged 62 or older can get a credit on real estate taxes for a primary residence only; the county says it freezes the approved assessed value so it will not increase, but it does not remove all taxes on the parcel, and new construction is not frozen until the year after its full taxes are paid. The notarized application, with at least two proofs of residency (one showing date of birth), goes to the Collector's office and must be filed every year, with a separate application for each eligible co-owner. The county has not posted a 2026 deadline; its information sheet still shows the 2025 first-year window of February 15 to June 15.", "applyBy": null, "url": "https://www.madisoncountymo.us/_files/ugd/d89e8f_80ad6b1a04f64980b5778566fc39ff2e.pdf", "source": "https://www.madisoncountymo.us/_files/ugd/d89e8f_80ad6b1a04f64980b5778566fc39ff2e.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Madison County Assessor values property and the Madison County Collector sends the bill. Taxes can be looked up and paid online through the county's tax lookup site, which an outside vendor runs for the county. Seniors in the county's tax freeze must reapply every year; the county does not send reminders." }, "29131": { "fips": "29131", "county": "Miller County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Miller County Collector of Revenue", "url": "https://millercountymo.gov/services/collector.php", "source": "https://millercountymo.gov/services/collector.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Miller County Assessor", "url": "https://millercountymo.gov/services/assessor/index.php", "isState": false, "source": "https://millercountymo.gov/services/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://collector.millercountymo.gov/", "source": "https://millercountymo.gov/services/collector.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment. Statements are mailed or posted online in November and become delinquent if not paid by December 31; December 31, 2026 is a Thursday. Call the Collector's office at 573-369-1925 if your statement has not arrived by Thanksgiving. A mailed payment must be postmarked no later than December 31. Delinquent statements from earlier years must be paid before the current year's, and incorrect or partial payments are not accepted. Not receiving a statement does not excuse the tax." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 become delinquent on January 1 and carry penalty and interest under state law, plus a 9% fee for collecting delinquent taxes that state law (RSMo 52.290) adds to the bill in every Missouri county without a charter form of government, Miller County included. Real estate delinquent for at least three consecutive years is placed on the annual tax sale, held on the fourth Monday in August at 10 a.m. at the Miller County Courthouse.", "source": "https://millercountymo.gov/1-TAX%20STATEMENTS.docx?t=202507181600570", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Miller County Board of Equalization (scheduled by the County Clerk)", "deadline": "The Assessor will meet with you to discuss your value first (573-369-1960). The county has not published a filing deadline for Board of Equalization appeals. Under state law the Board meets on the third Monday in July (July 20, 2026) and must finish its work by July 31, so appeals of the 2026 assessment had to reach the County Clerk before then; that window has passed. Call the County Clerk at 573-369-1910 for the form and next year's dates. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://millercountymo.gov/services/county_clerk/", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=138.050", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Miller County Residential Real Estate Tax Credit Freeze (SB 190)", "summary": "Under county Ordinance 2023-237 (amended October 11, 2024), a Missouri resident who is 62 or older by the application date, owns a Miller County home, lives in it as a primary residence at least 180 days a year, is responsible for its tax and is current on it can have the residential portion of that home's real estate tax frozen at the amount of the year before the first application. Only one dwelling may be on the parcel, and changes that raise the home's assessed value can affect the freeze. You must reapply every year from January 1 to June 30 at the Collector's office; missing a year restarts the base year.", "applyBy": "June 30", "url": "https://collector.millercountymo.gov/Portal/SeniorFreeze", "source": "https://millercountymo.gov/2026%20MILLER%20COUNTY%20TAX%20CREDIT%20FREEZE%20APPLICATION.pdf?t=202509261242260", "confidence": "P", "changes": "annual" } ], "notes": "The Miller County Assessor values property, and the Collector of Revenue in Tuscumbia mails one annual statement. The Collector cannot change a statement except for address or contact details; value and listing questions go to the Assessor at 573-369-1960. Payments are taken in person, by mail, by phone at 573-369-1925, at the drop box outside the courthouse front door, or online, and several statements can be paid together. Card payments carry a 2.9% processing fee. Mortgage escrow companies receive the senior freeze amount when they request the tax figures, but it is still the owner's job to make sure the lender pays on time. Miller County, Arkansas has a similarly named collector's website with different dates; it does not apply here." }, "29141": { "fips": "29141", "county": "Morgan County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Morgan County Collector", "url": "https://www.morgancountymo.gov/collector", "source": "https://www.morgancountymo.gov/collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Morgan County Assessor", "url": "https://www.morgancountymo.gov/assessor", "isState": false, "source": "https://www.morgancountymo.gov/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.morgancountymo.gov/pay-taxes-online", "source": "https://www.morgancountymo.gov/pay-taxes-online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Taxes must be paid by December 31 or postmarked no later than December 31 to avoid late charges; December 31, 2026 is a Thursday. Online payments should be made before midnight December 31, and the county warns the online system is not guaranteed to be available, so do not leave it to the last minute. Not receiving a bill does not excuse the tax, and any delinquent taxes from earlier years must be paid before the current year's taxes. A free quarterly plan lets you prepay next year's real estate taxes in March, June and September, with the balance due by December 31; call the Collector's office at 573-378-5370 to enroll." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 are delinquent on January 1. Missouri law then adds a penalty of up to 2% a month, capped at 18% a year (RSMo 140.100), and a 9% collection fee on the delinquent tax (RSMo 52.290). Real estate with three years of delinquent taxes must be offered at the county's delinquent tax sale, held each year on the fourth Monday in August.", "source": "https://www.morgancountymo.gov/real-estate-tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Morgan County Board of Equalization (the County Clerk serves as its secretary)", "deadline": "Take evidence of your home's market value to the Assessor's office first. Missouri law requires appeals to the Board of Equalization to be lodged on or before the second Monday in July (July 13, 2026 for the 2026 assessment, now passed); the county's own page does not restate that date. The Board begins hearing appeals on the third Monday of July; call the County Clerk at 573-378-5436 to make an appointment. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's final action, whichever is later.", "url": "https://www.morgancountymo.gov/board-of-equalization", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=137.275", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Senior property tax relief (Ordinance 2024-1)", "summary": "On December 31, 2024 the County Commission approved Ordinance 2024-1 on property tax relief for seniors, adopting the senior real estate tax credit that Missouri law lets counties offer to homeowners 62 or older who live in and pay tax on their home. The county has not published who administers it or how and when to apply; ask the Assessor's office at 573-378-5459.", "applyBy": null, "url": "https://www.morgancountymo.gov/assessor", "source": "https://www.morgancountymo.gov/plugins/show_image.php?id=242", "confidence": "S", "changes": "annual" } ], "notes": "Real estate bills are mailed to the owner of record as of January 1. If you bought a home during the year, contact the Collector's office so the bill comes to you rather than the previous owner. If your taxes are escrowed, your lender must ask the Collector for the bill by September 15; otherwise it is mailed to you and you must pass it to the lender. Card payments online carry a processor fee of 2.45% ($1.95 minimum) that the county does not receive; installment payments cannot be made by card. The Collector cannot change a tax statement without the Assessor, and no changes are made after December 15." }, "29183": { "fips": "29183", "county": "St. Charles County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "St. Charles County Collector of Revenue", "url": "https://sccmo.org/261/Collector-of-Revenue", "source": "https://sccmo.org/261/Collector-of-Revenue", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "St. Charles County Assessor", "url": "https://www.sccmo.org/151/Assessor", "isState": false, "source": "https://www.sccmo.org/151/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://sccmo.org/320/Ways-to-Pay", "source": "https://sccmo.org/261/Collector-of-Revenue", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Payments must be received or postmarked by December 31; mailed payments count as of the USPS postmark date. December 31, 2026 is a Thursday. Bills are mailed by December 1. You can make partial payments of at least $20 before December 31 to reduce late charges, and owners whose prior years are paid in full can make advance payments by mail or in person." } ], "delinquencyNote": "Payments received on or after January 1 without a December postmark are delinquent and are charged the late payment interest and penalties set by Missouri law. Not receiving a bill does not excuse late payment. Real estate with unpaid taxes goes to the county's annual tax sale on the fourth Monday of August; a partial payment does not keep a property out of the sale.", "source": "https://www.sccmo.org/FAQ.aspx?QID=630", "confidence": "P", "changes": "annual" }, "appeal": { "body": "St. Charles County Board of Equalization, after an optional informal review with the Assessor's Office", "deadline": "Informal reviews with the Assessor's Office run from late April through early June. A Board of Equalization appeal form, with your evidence attached, had to be received by 5 p.m. on the second Monday in July (July 13, 2026); hearings are held in July and August. If you do not file with the Board you cannot appeal further, unless the property was newly purchased. A Board decision can be appealed to the Missouri State Tax Commission by September 30 or within 30 days of the decision, whichever is later. The 2026 Board deadline has passed; real estate is reassessed in odd-numbered years, so new values come in 2027.", "url": "https://www.sccmo.org/529/Board-of-Equalization", "source": "https://www.sccmo.org/181/Appeal-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Seniors Real Estate Property Tax Relief Program", "summary": "For county residents aged 62 or older by January 1 who live in the home they apply for, the county gives a credit that offsets increases in the home's real estate tax above a base year amount (often called a tax freeze); bond levies and the State Blind Pension Fund are not covered, a new applicant's first bill sets the base, you must apply or renew every year, and the 2026 application period (March 1 to July 6, 2026) has closed.", "applyBy": null, "url": "https://www.sccmo.org/2343/Seniors-Real-Estate-Property-Tax-Relief-", "source": "https://www.sccmo.org/2343/Seniors-Real-Estate-Property-Tax-Relief-", "confidence": "P", "changes": "annual" } ], "notes": "The Collector of Revenue collects real estate and personal property taxes for every taxing district in the county, so one bill covers them all; the Collector does not set values or rates. The Assessor reassesses real estate every odd-numbered year and personal property every year. Paying online or by phone costs about 2.5% by card or $1.50 by e-check, and paid receipts take 5 to 10 business days to arrive. Drop boxes are in the County Administration Building lobby and at a drive-up box on Monroe Street in St. Charles; do not put cash in them." }, "29189": { "fips": "29189", "county": "St. Louis County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "St. Louis County Collector of Revenue", "url": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/collector-of-revenue/", "source": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/collector-of-revenue/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "St. Louis County Assessor", "url": "https://stlouiscountymo.gov/st-louis-county-government/county-assessor/", "isState": false, "source": "https://stlouiscountymo.gov/st-louis-county-government/county-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxpayments.stlouiscountymo.gov/", "source": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/collector-of-revenue/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Taxes must be paid or postmarked by December 31 of the year they are billed; an envelope postmarked after December 31 is late. December 31, 2026 is a Thursday. Tax amounts are posted online in mid to late October and paper bills generally arrive a few weeks later. A free pre-payment plan spreads the current year's taxes over four payments, based on last year's amount with the last payment adjusted to the actual bill; your prior year's taxes must be paid in full to enroll." } ], "delinquencyNote": "Taxes paid or postmarked after December 31 are charged interest of up to 18% a year plus a 2% penalty, under Missouri law. Missouri makes unpaid real estate taxes delinquent on January 1 each year.", "source": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/collector-of-revenue/collector-of-revenue-faqs/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "St. Louis County Board of Equalization", "deadline": "For 2026, appeals could be filed from May 1 through the second Monday in July (July 13, 2026), with all evidence due by the same date; mailed appeals had to be postmarked by July 13 and emailed appeals are not accepted. A Board decision can be appealed to the Missouri State Tax Commission by September 30 of the assessment year or within 30 days of the Board's decision letter, whichever is later.", "url": "https://stlouiscountymo.gov/st-louis-county-government/board-of-equalization/property-appeals/", "source": "https://stlouiscountymo.gov/st-louis-county-government/board-of-equalization/property-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Property Tax Freeze", "summary": "For owners aged 62 or older by December 31 of the year they apply who live in the home as their primary residence, the county freezes most of the home's real estate tax at the amount for the first year they were approved, so increases from assessments or rate changes are not billed; the Blind Pension Fund levy is not frozen, and there is no refund. Applications are closed as of September 2026 and the county has not yet announced the next application period.", "applyBy": null, "url": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/senior-property-tax-freeze-application/", "source": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/senior-property-tax-freeze-application/", "confidence": "P", "changes": "annual" } ], "notes": "One Collector of Revenue bills and collects for more than 200 taxing districts in the county, including school, fire and library districts, so a single bill covers them all. The Assessor reassesses real estate every two years, in odd-numbered years, so 2027 is the next reassessment. Paying online by e-check costs a flat $0.50; debit cards cost 0.85% and credit cards 2.29% of the payment, each with a $2.00 minimum. Revenue offices take in-person payments Monday through Thursday only. The 2026 appeal window closed on July 13, 2026." }, "29213": { "fips": "29213", "county": "Taney County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Taney County Collector of Revenue", "url": "https://www.taneycounty.org/index.php?section=departments&department=10", "source": "https://www.taneycounty.org/index.php?section=departments&department=10", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Taney County Assessor", "url": "https://www.taneycounty.org/index.php?section=departments&department=2&page=10704", "isState": false, "source": "https://www.taneycounty.org/index.php?section=departments&department=2&page=10704", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.taneycountycollector.com/wrapper.php", "source": "https://www.taneycounty.org/index.php?section=departments&department=10", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "Tax statements are due when they arrive and become delinquent after December 31; December 31, 2026 is a Thursday. Statements are mailed by early November; if you have not received yours by December 1, call the Collector's office at 417-546-7216, because not receiving a bill does not excuse the tax or any interest and penalty. A mailed payment must carry an official U.S. Post Office postmark on or before December 31; one postmarked later is returned unprocessed unless the late fees are included. You can also pay in person or at the 24-hour drop box at the north entrance of the courthouse in Forsyth. Partial payments are not accepted." } ], "delinquencyNote": "Taxes not paid or postmarked by December 31 are delinquent on January 1. Missouri law then adds a penalty of up to 2% a month, capped at 18% a year (RSMo 140.100), and a 9% collection fee on the delinquent tax (RSMo 52.290). Real estate with unpaid taxes can be offered at the county's delinquent land tax sale, held on the fourth Monday in August.", "source": "https://www.taneycountycollector.com/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Taney County Board of Equalization (appeals are filed with the County Clerk as secretary of the Board)", "deadline": "Talk to the Assessor's office first. Board of Equalization appeal applications must be in the County Clerk's office by the second Monday in July (July 13, 2026 for the 2026 assessment, now passed). A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's final action, whichever is later.", "url": "https://www.taneycounty.org/index.php?section=departments&department=8", "source": "https://www.taneycounty.org/index.php?section=departments&department=8", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Taney County Senior Real Estate Tax Relief Program", "summary": "Under a county ordinance adopted in 2024, a Taney County homeowner who is 62 or older in the first credit year, owns and lives in the home as a primary residence and is liable for its real estate tax gets a credit for any rise in the home's tax above its tax in the base year; it covers only the residential part of the bill. It is not a freeze: the state Blind Pension Fund levy, voter-approved bond levies, new construction and annexation can still raise the bill, no credit is given if delinquent taxes are owed, and the bill must be paid by December 31 to receive the credit. Applications must be signed before a notary and received by the Collector by June 30 to count on that year's statement, and the county's program FAQ says enrolled owners must file a short renewal form each year.", "applyBy": "June 30", "url": "https://www.taneycounty.org/index.php?section=departments&department=10", "source": "https://media.taneycounty.org/pdf.php?5554", "confidence": "P", "changes": "annual" } ], "notes": "The Taney County Collector sends one bill that includes the taxes of the county's cities, including Branson, Forsyth and Hollister, and its school, fire, ambulance and other districts, so there is no separate city property tax bill; Branson-area community improvement and tax increment districts are collected the same way. If your taxes are escrowed, the bill goes to your lender only if the lender requested it; if it comes to you, forward it to the lender. Online payments by e-check are free, and card payments carry a convenience fee that goes to the processor, not the county. The Assessor reassesses real estate in odd-numbered years, so 2027 is the next reassessment. One Taney County assessor page still mentions an August 15 State Tax Commission deadline for some counties; the State Tax Commission's current deadline is September 30 or 30 days after the Board's decision, whichever is later." }, "29215": { "fips": "29215", "county": "Texas County", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Texas County Collector/Treasurer", "url": "https://www.texascountymissouri.gov/government/elected-officials/collector-treasurer/", "source": "https://www.texascountymissouri.gov/government/elected-officials/collector-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Texas County Assessor", "url": "https://www.texascountymissouri.gov/government/elected-officials/assessor/", "isState": false, "source": "https://www.texascountymissouri.gov/government/elected-officials/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.texascountymissouri.gov/how-do-i/handle-my-taxes/", "source": "https://www.texascountymissouri.gov/how-do-i/handle-my-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (real estate and personal property)", "due": "2026-12-31", "note": "One annual payment. Missouri law makes real estate taxes still unpaid on January 1 delinquent, so December 31 is the last day to pay; December 31, 2026 is a Thursday. A mailed payment counts as paid on its postmark date. The county's own pages do not print the due date." } ], "delinquencyNote": "Taxes unpaid on January 1 are delinquent, and penalties and interest set by state law are added. Real estate with delinquent taxes can be offered at the county's annual land tax certificate sale, held on the fourth Monday in August.", "source": "https://revisor.mo.gov/main/OneSection.aspx?section=140.010", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Texas County Board of Equalization (appeal forms go to the County Clerk's office)", "deadline": "Talk to the Assessor's office first; the county set June 26, 2026 as the informal review deadline. The Board of Equalization appeal form was due July 13, 2026, with hearings on July 22, 2026; both dates have passed for 2026. A further appeal to the Missouri State Tax Commission is due by September 30 or 30 days after the Board's decision, whichever is later.", "url": "https://www.texascountymissouri.gov/government/elected-officials/assessor/appeals-process/", "source": "https://www.texascountymissouri.gov/government/elected-officials/assessor/appeals-process/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Texas County Tax Credit (senior property tax freeze)", "summary": "Texas County offers the senior property tax credit that Missouri law lets counties adopt: an owner who will be 62 or older by December 31 of the tax year, lives in the home as a primary residence, is liable for its real estate tax and is current on it can have future taxes held at the amount set in the first year they are approved. It is not an exemption, and later improvements to the property are taxed separately. Applications need proof of residency, the warranty deed and the prior year's real estate tax receipt, returned to the Collector or Assessor; the 2026 enrollment period ran February 1 to April 1.", "applyBy": "April 1", "url": "https://www.texascountymissouri.gov/how-do-i/handle-my-taxes/", "source": "https://eadn-wc01-3627135.nxedge.io/wp-content/uploads/Texas-County-Tax-Credit-Application.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Texas County Assessor values property and the Collector/Treasurer sends one bill and distributes the money to every taxing body. Online payments go through the county's outside payment portal, and phone payments are taken at 877-690-3729 (enter code 3512). If your mortgage lender pays your taxes but the bill came to you, the lender did not request it; forward the bill to the lender. The 2026 senior credit enrollment and the county's 2026 appeal dates have passed, but an appeal from a Board of Equalization decision can still go to the State Tax Commission by September 30, 2026, or within 30 days of the Board's decision if that is later." }, "29510": { "fips": "29510", "county": "St. Louis city", "state": "Missouri", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "City of St. Louis Collector of Revenue, Real Estate Tax Department", "url": "https://www.stlouis-mo.gov/government/departments/collector/real-estate-tax/index.cfm", "source": "https://www.stlouis-mo.gov/government/departments/collector/real-estate-tax/real-estate-info.cfm", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of St. Louis Office of the Assessor", "url": "https://www.stlouis-mo.gov/government/departments/assessor/index.cfm", "isState": false, "source": "https://www.stlouis-mo.gov/government/departments/collector/calendar.cfm", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stlouis-mo.gov/government/departments/collector/real-estate-tax/pay-real-estate-tax.cfm", "source": "https://www.stlouis-mo.gov/government/departments/collector/real-estate-tax/real-estate-info.cfm", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-31", "note": "Tax notices are mailed each November, and a homeowner with a mortgage escrow account has the bill sent to the lender. Missouri law counts a mailed payment as paid on its postmark date. December 31, 2026 is a Thursday." } ], "delinquencyNote": "Any balance still unpaid on January 1 is delinquent. The Collector charges a one-time penalty of 2% plus interest of 2% a month, up to 18% a year, under Missouri law, until the tax is paid in full. A tax suit is filed on delinquent property, and the property can be sold about a year after the suit is filed.", "source": "https://www.stlouis-mo.gov/government/departments/collector/real-estate-tax/real-estate-info.cfm", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City of St. Louis Board of Equalization", "deadline": "Informal reviews with the Assessor's Office run May 1 through June 23. A written appeal to the Board of Equalization must be filed with the Assessor's Office by the second Monday in July. For 2026 that was July 13, 2026; 2027 is the next reassessment year, and its deadline is July 12, 2027. A Board decision can be appealed to the State Tax Commission of Missouri by September 30 or within 30 days of the decision, whichever is later.", "url": "https://www.stlouis-mo.gov/government/departments/assessor/real-estate/appeal-your-property-assessment.cfm", "source": "https://www.stlouis-mo.gov/government/departments/assessor/real-estate/deadlines-and-appeal-dates.cfm", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizen Property Tax Freeze Credit", "summary": "For owner-occupants aged 62 or older by December 31 whose home's market value from the most recent assessment is $528,392 or less (the 2026 limit, which rises each year with inflation), whose prior-year taxes are paid and whose home is not tax-abated; it holds the city's own levies (the county rate, parks, public health, hospital and general revenue) at the prior year's amount, while debt service, schools, community college, library, sewer, zoo and museum and other district taxes can still rise. It must be renewed every year.", "applyBy": "June 30", "url": "https://www.stlouis-mo.gov/government/departments/assessor/real-estate/senior-tax-freeze/apply.cfm", "source": "https://www.stlouis-mo.gov/government/departments/assessor/real-estate/senior-tax-freeze/index.cfm", "confidence": "P", "changes": "annual" } ], "notes": "St. Louis city is an independent city and is not part of St. Louis County, which has its own assessor and collector and a different bill. The city reassesses property every odd-numbered year, with notices going out around mid-May, so 2027 is the next reassessment. Homeowners with a mortgage escrow account have their bill sent to the lender. Online payments go through the PayIt portal, with a 2.45% fee for cards and $1.25 for bank transfers. Applications for the senior tax freeze are closed until March 1, 2027, and the amount of each 2026 freeze credit will not be known until tax rates are set in November 2026." }, "30043": { "fips": "30043", "county": "Jefferson County", "state": "Montana", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Treasurer", "url": "https://jeffersoncounty-mt.gov/treasurer/", "source": "https://jeffersoncounty-mt.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montana Department of Revenue", "url": "https://revenue.mt.gov/property/", "isState": true, "source": "https://revenue.mt.gov/property/appraisal/appeals-and-reviews", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://jeffersoncounty-mt.gov/treasurer/", "source": "https://jeffersoncounty-mt.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-11-30", "note": "Due by 5 p.m. The county has not posted its 2026 due dates. State law makes the first half due November 30 or 30 days after the tax notice is postmarked, whichever is later, so check the date printed on your notice. November 30, 2026 is a Monday. Instead of two halves, owners of a home they live in at least 7 months a year may apply to the county Treasurer by September 30 to pay the current year's tax in seven monthly payments, due the last day of each month from November through May; enrollment continues each year until you ask in writing to stop." }, { "label": "Second half", "due": "2027-05-31", "note": "Due by 5 p.m. May 31, 2027 is Memorial Day, a legal holiday, and state law lets taxes due on a holiday or Saturday be paid without penalty or interest by 5 p.m. the next business day, which is Tuesday, June 1, 2027." } ], "delinquencyNote": "A half not paid by its due date is delinquent. A 2% penalty is added, and interest of 5/6 of 1% a month (10% a year) runs from the date of delinquency until paid.", "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0160/part_0010/section_0020/0150-0160-0010-0020.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Jefferson County Tax Appeal Board, or first an informal review by the Montana Department of Revenue (Form AB-26)", "deadline": "Within 30 days of the date on your classification and appraisal notice from the Department of Revenue, either ask the department for an informal review on Form AB-26 or appeal straight to the county tax appeal board by filing with the county Clerk and Recorder. The current notices were mailed in 2025 and cover tax years 2025 and 2026; the late window to ask for a review that applies to tax year 2026 only closed June 1, 2026. If you take the informal review first, you have 30 days from the date on the department's decision notice to appeal to the county board.", "url": "https://revenue.mt.gov/property/appraisal/appeals-and-reviews", "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0020/0150-0070-0010-0020.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Montana Department of Revenue, not the county, values every property; the county Treasurer only sends the bill and collects it. One bill from the Treasurer covers the state, the county, towns, schools and special districts. Current values rest on a January 1, 2024 valuation date and carry through tax years 2025 and 2026. The Treasurer's page links an online tax search and payment portal run by an outside vendor, and the county says not every tax shows up in the online search, so call the Treasurer at 406-225-4100 if yours is missing." }, "30049": { "fips": "30049", "county": "Lewis and Clark County", "state": "Montana", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lewis and Clark County Clerk and Recorder/Treasurer, Property Tax Department", "url": "https://www.lccountymt.gov/Government/Clerk-and-Recorder-Treasurer/Tax-Information", "source": "https://www.lccountymt.gov/Government/Clerk-and-Recorder-Treasurer/Tax-Information/Property-Tax-FAQ", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montana Department of Revenue", "url": "https://revenue.mt.gov/property/", "isState": true, "source": "https://www.lccountymt.gov/Government/Clerk-and-Recorder-Treasurer/Tax-Information/Property-Tax-FAQ", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lccountymt.gov/Government/Clerk-and-Recorder-Treasurer/Tax-Information", "source": "https://www.lccountymt.gov/Government/Clerk-and-Recorder-Treasurer/Tax-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-11-30", "note": "Due by 5 p.m. State law makes the first half due November 30 or 30 days after the tax notice is postmarked, whichever is later. If a due date falls on a Saturday, Sunday or legal holiday, state law lets you pay by 5 p.m. the next business day without penalty or interest; November 30, 2026 is a Monday. The county accepts only a full or a half payment, not partial payments." }, { "label": "Second half", "due": "2027-05-31", "note": "Due by 5 p.m. May 31, 2027 is Memorial Day, a legal holiday in Montana, so state law lets you pay without penalty or interest by 5 p.m. on Tuesday, June 1, 2027. Instead of two halves, owners of a class four residential home they live in at least 7 months a year may apply to the county by September 30 to pay the current year's tax in seven monthly payments, due the last day of each month from November through May. Those payments must be made online and carry a service fee, and enrollment continues each year." } ], "delinquencyNote": "A half not paid by its due date is delinquent. A 2% penalty is added, and interest of 5/6 of 1% a month (10% a year) runs from the date of delinquency until paid.", "source": "https://www.lccountymt.gov/Government/Clerk-and-Recorder-Treasurer/Tax-Information/Property-Tax-FAQ", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Lewis and Clark County Tax Appeal Board, or first an informal review by the Montana Department of Revenue (Form AB-26)", "deadline": "Within 30 days of the date on your classification and appraisal notice from the Department of Revenue, either ask the department for an informal review on Form AB-26 or appeal straight to the county tax appeal board by filing with the county Clerk and Recorder. The current notices were mailed in 2025 and cover tax years 2025 and 2026; the late window to ask for a review that applies to tax year 2026 only closed June 1, 2026. If you take the informal review first, you have 30 days from the date on the department's decision notice to appeal to the county board. A county board decision can be appealed to the Montana Tax Appeal Board within 45 days of the county board hearing or 30 days after the board mails its decision, whichever is later.", "url": "https://revenue.mt.gov/property/appraisal/appeals-and-reviews", "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0020/0150-0070-0010-0020.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Montana Department of Revenue, not the county, values every property; the county Treasurer only sends the bill and collects it. Current values rest on a January 1, 2024 valuation date and carry through tax years 2025 and 2026. Online payments go through the county's third-party tax portal and phone payments through 888-272-9829 (jurisdiction number 3602); both add a fee. Mailed payments go to the Lewis and Clark County Treasurer's Office, Room 113, 316 N. Park Avenue, Helena, MT 59623." }, "30081": { "fips": "30081", "county": "Ravalli County", "state": "Montana", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Ravalli County Treasurer's Office", "url": "https://ravallicounty.gov/193/Treasurer", "source": "https://ravallicounty.gov/193/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montana Department of Revenue", "url": "https://revenue.mt.gov/property/", "isState": true, "source": "https://revenue.mt.gov/property/appraisal/appeals-and-reviews", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://ravallicounty.gov/422/Online-Payments", "source": "https://ravallicounty.gov/422/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-11-30", "note": "Due by 5 p.m. The county says 2026 real property taxes are due at the end of November but has not yet set an exact date. State law makes the first half due November 30 or 30 days after the tax notice is postmarked, whichever is later, so the date moves later if tax notices are mailed after October 31. Check the date printed on your notice. November 30, 2026 is a Monday. Optional plan: owners of a primary residence can instead pay in seven monthly installments due on the last day of each month from November 30 through May 31, by applying with the Treasurer by September 30 for that year." }, { "label": "Second half", "due": "2027-05-31", "note": "Due by 5 p.m. May 31, 2027 is Memorial Day, a legal holiday, and state law lets taxes due on a holiday or Saturday be paid without penalty or interest by 5 p.m. the next business day, which is Tuesday, June 1, 2027." } ], "delinquencyNote": "A half not paid by its due date is delinquent. A 2% penalty is added, and interest of 5/6 of 1% a month runs from the date of delinquency until paid.", "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0160/part_0010/section_0020/0150-0160-0010-0020.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Ravalli County Tax Appeal Board, or first an informal review by the Montana Department of Revenue (Form AB-26)", "deadline": "Within 30 days of the date on your classification and appraisal notice from the Department of Revenue, either ask the department for an informal review on Form AB-26 or appeal straight to the county tax appeal board by filing with the county Clerk and Recorder. The current notices were mailed in 2025 and cover tax years 2025 and 2026; the late window to ask for a review that applies to tax year 2026 only closed June 1, 2026. If you take the informal review first and disagree with the decision, you can then appeal to the county tax appeal board.", "url": "https://revenue.mt.gov/property/appraisal/appeals-and-reviews", "source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0070/part_0010/section_0020/0150-0070-0010-0020.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Montana Department of Revenue, not the county, values every property; the county Treasurer only sends the bill and collects it. Current values rest on a January 1, 2024 valuation date and carry through tax years 2025 and 2026. Online payments go through the county's third-party tax portal, and paying by credit or debit card adds 2.15% plus $1.25. The Treasurer cannot refund an online payment made to the wrong tax ID, so check the ID or owner name before paying. To pay under protest, a written protest must go with the payment to the Treasurer before the tax is delinquent. Mobile home taxes follow a different schedule." }, "31025": { "fips": "31025", "county": "Cass County", "state": "Nebraska", "taxYear": "2026 taxes (payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Cass County Treasurer", "url": "https://www.casscountyne.gov/county-treasurer", "source": "https://www.casscountyne.gov/county-treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cass County Assessor", "url": "https://www.casscountyne.gov/county-assessor", "isState": false, "source": "https://www.casscountyne.gov/county-assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.casscountyne.gov/county-treasurer", "source": "https://www.casscountyne.gov/county-treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2027-04-30", "note": "Nebraska taxes are billed a year behind: the 2026 tax statement is mailed around mid-December 2026 and the tax is legally due December 31, 2026, but it may be paid in two halves without interest. The first half becomes delinquent on May 1, 2027, so Friday, April 30 is the last day to pay it without interest. You may pay the full year at once." }, { "label": "Second half (last day to pay without interest)", "due": "2027-08-31", "note": "The second half becomes delinquent on September 1, 2027, so Tuesday, August 31 is the last day to pay it without interest." } ], "delinquencyNote": "Interest at the state's 14% a year rate is charged on each unpaid half from the day it becomes delinquent (May 1 for the first half, September 1 for the second) until paid. Under state law, real estate taxes still unpaid are advertised for three weeks starting the first week of February and offered at a public tax sale on the first Monday in March.", "source": "https://www.casscountyne.gov/utility/openPDF/cacone/Frequently_Asked_Questions.pdf?alt=media", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cass County Board of Equalization (protests are filed with the Cass County Clerk)", "deadline": "A valuation protest on Form 422 may be filed from June 1 to June 30 each year, by mail to the County Clerk or in the drop box on the west side of the Courthouse; emailed or faxed forms are not accepted. The county's instructions say a protest must be postmarked and received by June 30, but state law counts a mailed protest as filed on the day it was mailed, so a June 30 postmark is on time; mail early to avoid a dispute. File one form for each parcel, with a requested value, your reasons, the county's signed instruction sheet and all your evidence. The 2026 window has closed. The Board acts by July 25, and its decision can be appealed to the state Tax Equalization and Review Commission (TERC) from July 26 through August 24.", "url": "https://www.casscountyne.gov/property-valuation-protest", "source": "https://www.casscountyne.gov/utility/openPDF/cacone/FORM_422_Cass_County.pdf?alt=media", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Cass County Assessor values homes, but the Cass County Treasurer sends the bill and takes the payment for the county, schools, fire districts, cities and villages. If your statement has not arrived, call the Treasurer at 402-296-9511. Online payment goes through Nebraska Taxes Online, a statewide portal the Treasurer links; a payment made there that bounces must be repaid in certified funds. Cards are accepted at the office with a 2.35% fee. The Treasurer's office moved to 446 Main Street in Plattsmouth and has a 24-hour drop box in its drive-thru; do not leave cash in it." }, "31055": { "fips": "31055", "county": "Douglas County", "state": "Nebraska", "taxYear": "Tax year 2026", "checked": "2026-09-23", "billingOffice": { "name": "Douglas County Treasurer", "url": "https://treasurer.douglascounty-ne.gov/real-property-tax/", "source": "https://treasurer.douglascounty-ne.gov/real-property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Douglas County Assessor/Register of Deeds", "url": "https://assessor.douglascounty-ne.gov/", "isState": false, "source": "https://boe.douglascounty-ne.gov/calendar/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.douglascounty-ne.gov/property-tax-lookup/", "source": "https://treasurer.douglascounty-ne.gov/real-property-tax/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2027-03-31", "note": "State law makes the whole year's tax due December 31, 2026, but lets it be paid in two halves without interest. The first half becomes delinquent on April 1, 2027, so March 31 is the last day to pay it without interest. You may pay the full year at once. Early payment for the year opens online on December 1." }, { "label": "Second half (last day to pay without interest)", "due": "2027-07-31", "note": "The second half becomes delinquent on August 1, 2027. July 31, 2027 is a Saturday and August 1 is a Sunday; Nebraska law (Neb. Rev. Stat. 49-1203) treats a payment due on a weekend as on time if made in person or postmarked on the next business day, Monday, August 2, 2027. The county has not said how it will apply this in 2027, so paying by Friday, July 30 is the safe choice." } ], "delinquencyNote": "Interest of 14% a year runs on each unpaid half from the day it becomes delinquent (April 1 for the first half, August 1 for the second), and a late payment sent without the interest is returned. Delinquent taxes must be paid in full by the last Wednesday in January to stay out of the tax sale advertisement, which starts the first Thursday in February; the public tax sale is held online on the first Monday in March, and an owner then has 3 years to redeem by paying the taxes, interest and fees.", "source": "https://treasurer.douglascounty-ne.gov/tax-sale/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Douglas County Board of Equalization", "deadline": "A valuation protest must be signed and filed between June 1 and June 30 each year: online until 11:59 p.m. on June 30, by mail postmarked by June 30, or by hand at the Board of Equalization office in the Omaha-Douglas Civic Center. Each parcel needs its own protest. The 2026 window has closed, so the next one runs June 1 to June 30, 2027. The Board's decision can then be appealed to the state Tax Equalization and Review Commission (TERC); in 2026 the deadline was September 10, which state law allows only when the county extends its protest hearings (otherwise it is August 24), so check the date on your decision notice.", "url": "https://boe.douglascounty-ne.gov/file-a-real-property-valuation-protest/", "source": "https://boe.douglascounty-ne.gov/calendar/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Douglas County Assessor/Register of Deeds values homes and mails a notice by June 1, but only when the value changed from the year before; the Douglas County Treasurer sends the bill and takes the payment. One statement covers the county, the city (Omaha or another town), the school district, Metro Community College, the natural resources district and the other local taxing districts. Statements are mailed by mid-December, and if yours has not arrived by December 20, email the Treasurer's customer service team or call 402-444-7103; not receiving one does not excuse late payment. Mailed payments go to PO Box 2855, Omaha, NE 68103 and are credited by postmark date. The Treasurer does not accept partial payments, and a late payment must include the interest owed. Online e-check payments cost $1.50, and card payments carry a processing fee. Douglas County has more than 100,000 people, so it uses the earlier delinquency dates (April 1 and August 1) rather than the May 1 and September 1 used in smaller Nebraska counties." }, "31109": { "fips": "31109", "county": "Lancaster County", "state": "Nebraska", "taxYear": "Tax year 2026", "checked": "2026-09-23", "billingOffice": { "name": "Lancaster County Treasurer", "url": "https://www.lancaster.ne.gov/224/County-Treasurer", "source": "https://www.lancaster.ne.gov/224/County-Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lancaster County Assessor/Register of Deeds", "url": "https://www.lancaster.ne.gov/153/AssessorRegister-of-Deeds", "isState": false, "source": "https://www.lancaster.ne.gov/153/AssessorRegister-of-Deeds", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lancaster.ne.gov/421/Property-Taxes", "source": "https://www.lancaster.ne.gov/421/Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2027-03-31", "note": "State law makes the whole year's tax due December 31, 2026, but lets it be paid in two halves without interest. The first half becomes delinquent on April 1, 2027, so March 31 is the last day to pay it without interest. You may pay the full year at once." }, { "label": "Second half (last day to pay without interest)", "due": "2027-07-31", "note": "The second half becomes delinquent on August 1, 2027. July 31, 2027 is a Saturday and August 1 is a Sunday; Nebraska law (Neb. Rev. Stat. 49-1203) treats a payment due on a weekend as on time if made in person or postmarked on the next business day, Monday, August 2, 2027. The county has not said how it will apply this in 2027, so paying by Friday, July 30 is the safe choice." } ], "delinquencyNote": "Interest of 14% a year runs on each unpaid half from the day it becomes delinquent (April 1 for the first half, August 1 for the second) until paid. Real estate taxes still unpaid are advertised the following February and offered at public tax sale on the first Monday in March.", "source": "https://www.lancaster.ne.gov/DocumentCenter/View/639/Understanding-Your-Tax-Bill-PDF", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lancaster County Board of Equalization (protests are filed with the Lancaster County Clerk)", "deadline": "A valuation protest may be filed from June 1 to June 30 each year; online filings are accepted until 11:59 p.m. on June 30, mailed forms must be postmarked by June 30, and if June 30 falls on a weekend the deadline moves to the next business day. There is no charge, and each parcel needs its own protest. The Board's final value can then be appealed to the state Tax Equalization and Review Commission (TERC); the county's 2026 deadline for that was September 10, which state law allows only when the county extends its protest hearings (otherwise it is August 24), so check the date on your final value notice.", "url": "https://www.lancaster.ne.gov/1517/File-a-Protest", "source": "https://www.lancaster.ne.gov/Faq.aspx?QID=508", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Lancaster County Assessor/Register of Deeds values homes and mails change-of-value notices by June 1, but the Lancaster County Treasurer sends the bill and takes the payment. One statement covers the county, the city or village, the school district and the other local taxing districts. Statements are mailed in December and should arrive by mid-December; not receiving one does not excuse late payment, so call the Treasurer at 402-441-7425 for a duplicate. Nebraska counties with more than 100,000 people, Lancaster among them, use earlier delinquency dates (April 1 and August 1) than the May 1 and September 1 used in smaller counties. The Treasurer warns that a USPS postmark may now show the date mail was processed rather than the date it was dropped off, so pay online, mail early, or ask for a hand postmark at a post office counter. The online payment and bill lookup is hosted on the City of Lincoln's website, which the county shares." }, "31111": { "fips": "31111", "county": "Lincoln County", "state": "Nebraska", "taxYear": "2026 taxes (payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Lincoln County Treasurer", "url": "https://lincolncountyne.gov/treasurer/", "source": "https://lincolncountyne.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lincoln County Assessor", "url": "https://lincolncountyne.gov/assessor/", "isState": false, "source": "https://lincolncountyne.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lincolncountyne.gov/treasurer/", "source": "https://lincolncountyne.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2027-04-30", "note": "Nebraska taxes are billed a year behind: the 2026 tax is legally due December 31, 2026, but may be paid in two halves without interest. The first half becomes delinquent on May 1, 2027, so Friday, April 30 is the last day to pay it without interest. You may pay the full year at once." }, { "label": "Second half (last day to pay without interest)", "due": "2027-08-31", "note": "The second half becomes delinquent on September 1, 2027, so Tuesday, August 31 is the last day to pay it without interest." } ], "delinquencyNote": "Interest of 14% a year, the rate set by state law, runs on each unpaid half from the day it becomes delinquent (May 1 for the first half, September 1 for the second) until paid. Real estate taxes still unpaid are advertised in February and offered at the public tax lien sale on the first Monday in March at the Lincoln County Courthouse.", "source": "https://lincolncountyne.gov/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lincoln County Board of Equalization (protests are filed with the Lincoln County Clerk)", "deadline": "A valuation protest on Form 422 may be filed with the County Clerk from June 1 to June 30 each year, and must be received or postmarked by June 30; the Assessor's office cannot accept protests. File one form for each parcel, with a requested value, your reasons and your evidence. The 2026 window has closed. The Board's decision can be appealed to the state Tax Equalization and Review Commission (TERC) by August 24.", "url": "https://lincolncountyne.gov/assessor/", "source": "https://lincolncountyne.gov/wp-content/uploads/2026/06/Website-Tips-for-Filing-Protest-2026.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Lincoln County Assessor values homes, but the Lincoln County Treasurer sends the bill and takes the payment, and one statement covers the county, the city or village, the school district and other local districts. Online payment goes through Nebraska Taxes Online, a statewide portal the Treasurer links; questions about a real estate bill go to the Treasurer at 308-534-4350 extension 4125. A protest can be mailed, emailed or faxed to the County Clerk, or left in the county drop box in the Sheriff's Office parking lot or by the south door of the courthouse. The county warns that a USPS postmark may not show the day you mailed something, so mail early." }, "31153": { "fips": "31153", "county": "Sarpy County", "state": "Nebraska", "taxYear": "2026 taxes (payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Sarpy County Treasurer's Office", "url": "https://www.sarpy.gov/309/Treasurers-Office", "source": "https://www.sarpy.gov/309/Treasurers-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sarpy County Assessor", "url": "https://www.sarpy.gov/159/Assessor", "isState": false, "source": "https://www.sarpy.gov/159/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sarpy.gov/PayTax", "source": "https://www.sarpy.gov/DocumentCenter/View/6339/Statement-Backer-2023", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2027-03-31", "note": "Nebraska taxes are billed a year behind: the 2026 statement is mailed in mid-December 2026 and is payable in two halves in 2027. State law makes the first half delinquent on April 1 in counties of more than 100,000 people, which includes Sarpy, so March 31, 2027 (a Wednesday) is the last day to pay it or have it postmarked without interest. You may pay the full year at once. The county has not yet posted the 2026 statement's dates; the 2025 statement, under the same state rule, was due March 31 and July 31, 2026." }, { "label": "Second half (last day to pay without interest)", "due": "2027-07-31", "note": "The second half becomes delinquent on August 1, 2027. July 31, 2027 is a Saturday and August 1 is a Sunday; Nebraska law treats a payment due on a weekend as on time if made in person or postmarked on the next business day, Monday, August 2, 2027. The county has not said how it will apply this in 2027, so paying by Friday, July 30 is the safe choice." } ], "delinquencyNote": "Interest of 14% a year, compounded daily, runs on each unpaid half from the day it becomes delinquent until paid. Once taxes are delinquent, the county accepts payment only in whole half-year amounts plus interest. Real estate taxes still unpaid are offered at a public tax sale on the first Monday of the following March, which places a lien on the property.", "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-204", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Sarpy County Board of Equalization (protests are filed with the Sarpy County Clerk)", "deadline": "A valuation protest (Form 422) may be filed with the County Clerk online, in person or by mail from June 1 to June 30 each year, by 4:45 p.m. on June 30; forms received before June 1 or postmarked after June 30 are not accepted, and if June 30 falls on a weekend the deadline is the next business day. The 2026 protest window has closed. The Board's decision can be appealed to the state Tax Equalization and Review Commission (TERC), but only if you protested to the county first; state law sets that deadline at August 24, or September 10 when a county extends its protest hearings, so the 2026 deadline has also passed.", "url": "https://www.sarpy.gov/770/Form-422---Property-Valuation-Protest", "source": "https://www.sarpy.gov/770/Form-422---Property-Valuation-Protest", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Sarpy County Assessor values homes and mails change-of-value notices by June 1, but the Sarpy County Treasurer sends the bill and takes the payment. Only one statement is mailed each year, in mid-December, and no reminder is sent, so not receiving it does not excuse late payment. If a mortgage company pays your taxes, it requests the bill from the county; you do not need to forward the statement, but it is your job to confirm the payment was made. The county notes that a USPS postmark may not show the day you dropped off the mail, so ask for a hand postmark at a post office counter or pay online. Online payments carry a $3.00 fee by e-check or 2.5% by card, and an online payment is not final until it clears your bank." }, "34027": { "fips": "34027", "county": "Morris County", "state": "New Jersey", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector (each of Morris County's 39 municipalities bills and collects its own property tax, including the county's share)", "url": "https://www.morriscountynj.gov/Residents/Community-Information/Cities-and-Towns", "source": "https://www.morriscountynj.gov/Departments/Board-of-Taxation/Proper-Preparation-for-Tax-Appeal-Hearings", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Your municipal tax assessor, supervised by the Morris County Board of Taxation", "url": "https://www.morriscountynj.gov/Departments/Board-of-Taxation", "isState": false, "source": "https://www.morriscountynj.gov/Departments/Board-of-Taxation", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "First quarter", "due": "2026-02-01", "note": "Due dates for every New Jersey town are set by state law. The first two quarters of the year are estimated from the prior year's taxes." }, { "label": "Second quarter", "due": "2026-05-01", "note": null }, { "label": "Third quarter", "due": "2026-08-01", "note": "The third and fourth quarters are adjusted to the final 2026 tax rate, so they can differ from the first two." }, { "label": "Fourth quarter", "due": "2026-11-01", "note": "November 1, 2026 is a Sunday. State law lets each town give a grace period of up to 10 calendar days before interest is charged, but the county has not said what your town allows. Check your bill or your town's tax collector; if your town gives no grace period, pay by Friday, October 30, 2026." } ], "delinquencyNote": "Each town sets its own late interest within limits set by state law: up to 8% a year on the first $1,500 of the unpaid amount and up to 18% a year on anything above $1,500, counted from the date the installment was due, not from the end of any grace period. A town may also add a year-end penalty when more than $10,000 is still unpaid at the end of its fiscal year, and unpaid taxes can be sold as a lien at the town's annual tax sale.", "source": "https://pub.njleg.gov/bills/9697/PL97/99_.HTM", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Morris County Board of Taxation", "deadline": "File by April 1 of the tax year, or 45 days after your town finishes mailing the assessment notices if that is later. The 2026 window has closed; for 2027 the deadline is Thursday, April 1, 2027. In a town putting a townwide revaluation or reassessment into effect, the deadline is May 1 instead (moved to the next business day when it falls on a weekend or holiday). The appeal must be received by the Board, not just postmarked. You must have paid your taxes and municipal charges through the first quarter of the year to get a hearing. The filing fee is $5 to $150 depending on the assessment. An assessment over $1 million may go straight to the Tax Court of New Jersey. An added or omitted assessment is appealed by December 1.", "url": "https://www.morriscountynj.gov/Departments/Board-of-Taxation", "source": "https://nj.gov/treasury/taxation/pdf/other_forms/lpt/petappl.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Morris County does not send its own property tax bill. Your town's tax collector sends one bill that covers town, school and county taxes, and your town's tax assessor values your home, so payment methods, online payment and any grace period depend on your town. The Morris County Board of Taxation does not collect taxes; it supervises the town assessors, sets the tax rates and hears appeals, and usually decides an appeal 6 to 8 weeks after the hearing. A decision of the Board can be appealed to the Tax Court of New Jersey within 45 days of the date the judgment was mailed." }, "34039": { "fips": "34039", "county": "Union County", "state": "New Jersey", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector (each of Union County's 21 municipalities bills and collects its own property tax, including the county's share)", "url": "https://ucnj.org/board-of-taxation/links/", "source": "https://ucnj.org/board-of-taxation/appeals/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your municipal tax assessor, supervised by the Union County Board of Taxation", "url": "https://ucnj.org/board-of-taxation/", "isState": false, "source": "https://ucnj.org/board-of-taxation/wp-content/uploads/sites/41/2026/02/Tax-Appeal-Guidelines-1.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "First quarter", "due": "2026-02-01", "note": "Due dates for every New Jersey town are set by state law. The first two quarters of the year are estimated from the prior year's taxes." }, { "label": "Second quarter", "due": "2026-05-01", "note": null }, { "label": "Third quarter", "due": "2026-08-01", "note": "The third and fourth quarters are adjusted to the final 2026 tax rate, so they can differ from the first two." }, { "label": "Fourth quarter", "due": "2026-11-01", "note": "November 1, 2026 is a Sunday. State law lets each town give a grace period of up to 10 calendar days before interest is charged, but the county has not said what your town allows. Check your bill or your town's tax collector; if your town gives no grace period, pay by Friday, October 30, 2026." } ], "delinquencyNote": "Each town sets its own late interest within limits set by state law: up to 8% a year on the first $1,500 of the unpaid amount and up to 18% a year on anything above $1,500, counted from the date the installment was due, not from the end of any grace period. A town may also add a year-end penalty when more than $10,000 is still unpaid at the end of its fiscal year, and unpaid taxes can be sold as a lien at the town's annual tax sale.", "source": "https://pub.njleg.gov/bills/9697/PL97/99_.HTM", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Union County Board of Taxation", "deadline": "File by April 1 of the tax year, or 45 days after your town finishes mailing the assessment notices if that is later. The 2026 window has closed; for 2027 the deadline is Thursday, April 1, 2027. In a town putting a townwide revaluation into effect the deadline is May 1 instead: the Board lists revaluations for 2027 in Hillside, New Providence and Scotch Plains (subject to change), and because May 1, 2027 is a Saturday that deadline moves to Monday, May 3, 2027. Online appeals are accepted until 11:59 p.m. on the deadline; paper appeals must reach the Board's office in Westfield by 4 p.m., and a postmark is not enough. Your taxes and municipal charges through the first quarter of the year must be paid or the appeal can be dismissed. The filing fee is $5 to $150 depending on the assessment, plus $5 for filing online. An assessment over $1 million may go straight to the Tax Court of New Jersey. An added or omitted assessment is appealed by December 1, or 30 days after your town mails that bill.", "url": "https://ucnj.org/board-of-taxation/appeals/", "source": "https://ucnj.org/board-of-taxation/wp-content/uploads/sites/41/2026/02/Tax-Appeal-Guidelines-1.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Union County does not send its own property tax bill. Your town's tax collector sends one bill that covers town, school and county taxes, and your town's tax assessor values your home, so payment methods, online payment and any grace period depend on your town. The Union County Board of Taxation does not collect taxes; it certifies each town's assessments, sets the tax rates and hears appeals. A decision of the Board can be appealed to the Tax Court of New Jersey within 45 days of the date the judgment was mailed." }, "35049": { "fips": "35049", "county": "Santa Fe County", "state": "New Mexico", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Santa Fe County Treasurer", "url": "https://www.santafecountynm.gov/treasurer", "source": "https://www.santafecountynm.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Santa Fe County Assessor", "url": "https://www.santafecountynm.gov/assessor/", "isState": false, "source": "https://www.santafecountynm.gov/news/detail/santa-fe-county-assessors-office-unveils-key-updates-for-property-owners-in-2026", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.santafecountynm.gov/treasurer", "source": "https://www.santafecountynm.gov/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-12-10", "note": "Tax bills are mailed by November 1. Under state law the first half is due November 10, 2026, but it can be paid at face amount through December 10, 2026 and becomes delinquent on December 11." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-10", "note": "Under state law the second half is due April 10, 2027, but it can be paid at face amount through May 10, 2027 and becomes delinquent on May 11." } ], "delinquencyNote": "Tax not paid within 30 days of its due date draws interest of 1% a month or any part of a month (12% a year) from that 30th day until paid, plus a penalty of 1% a month up to a total of 5% of the delinquent tax, with a minimum penalty of $5.", "source": "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2024/01/Important-Dates.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Santa Fe County Assessor (protest petition); a protest not settled with the Assessor goes to the Santa Fe County Valuation Protests Board", "deadline": "File a protest with the Assessor within 30 days of the mailing date on your notice of value. For 2026 the notices were mailed May 1, 2026, so that window has closed; notices are mailed each spring. You can file online through the Assessor's portal or on the county's protest form. The same 30 days applies to applying for exemptions and benefits.", "url": "https://www.santafecountynm.gov/assessor/forms-documents/crm-portal/steps-for-protesting-online", "source": "https://www.santafecountynm.gov/news/detail/santa-fe-county-assessors-office-unveils-key-updates-for-property-owners-in-2026", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Treasurer's main page lists December 1 as the first-half due date, while state law, and the Treasurer's own calendar line and payment plan form, make December 10 the last day to pay without interest; paying by December 1 meets either date. Card payments cost 2.5% and electronic checks $1.95, charged by the county's payment processor. The Treasurer also offers a monthly prepayment plan starting in July, but enrollment for 2026 taxes closed June 10, 2026, and it is not available when a mortgage company pays your taxes. The exemptions on the Assessor's forms page (head of family, veterans and disabled veterans, and the value freeze for owners 65 or older or disabled with limited income) are State of New Mexico programs." }, "36001": { "fips": "36001", "county": "Albany County", "state": "New York", "taxYear": "2027 town and county taxes (bills mailed in January 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's receiver of taxes or tax collector; in the cities of Albany, Cohoes and Watervliet, the city treasurer or finance department", "url": "https://www.albanycountyny.gov/rptsa", "source": "https://www.albanycountyny.gov/rptsa", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each city and town in Albany County assesses its own properties)", "url": "https://www.albanycountyny.gov/rptsa", "isState": false, "source": "https://www.albanycountyny.gov/rptsa", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Town and county bill (the towns and the cities of Albany and Watervliet)", "due": "2027-01-31", "note": "New York law makes town and county taxes payable without interest through January 31, and the towns and the cities of Albany and Watervliet print January 31 as the due date. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027, and a mailed payment postmarked by the U.S. Postal Service that day is on time. A postage-meter mark or an online bill-pay service's mailing does not count as a postmark. In the City of Albany, bills with a senior exemption have until February 6, which is a Saturday in 2027, so that deadline moves to Monday, February 8. Albany city taxpayers may also pay half by the due date and the other half later in the year with interest." }, { "label": "City of Cohoes: city and county bill, first installment", "due": "2027-03-31", "note": "Cohoes mails city and county bills at the end of February. The whole county tax and the first half of the city tax are due without penalty by March 31; the second half of the city tax is due without penalty by September 30. Cohoes has not posted its 2027 dates yet; this is the schedule it describes each year." } ], "delinquencyNote": "In the towns, interest is added from February 1: 1% if paid in February and 2% if paid in March. Town collection ends March 31, and on April 1 unpaid bills go to the Albany County Department of Finance, which collects delinquent taxes and can foreclose on the property. The county offers a payment plan for delinquent taxes of up to 24 months with at least 10% down. The cities set their own late charges, and your bill prints them. No town or city official can waive late interest, even if you never received a bill.", "source": "https://www.nysenate.gov/legislation/laws/RPT/924", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by Grievance Day. In most towns that is the fourth Tuesday in May (May 25, 2027), and the tentative roll comes out May 1. The City of Albany used Tuesday, May 26 for 2026 and took complaints until 8 p.m. that day. Cities, and towns that share an assessor, can set a different date, so confirm it with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Under a 2023 county law, homeowners 65 and older (or a married couple or siblings where one is 65) who have owned the home at least 12 months get a partial exemption from county taxes: 50% of assessed value with income of $50,000 or less, shrinking in steps to 5% with income from $57,500 to just under $58,400. Towns, cities and school districts set their own limits for their own taxes. Apply to your town or city assessor.", "applyBy": "March 1 in the towns (the taxable status date); cities may use a different date", "url": "https://ecode360.com/34957802", "source": "https://ecode360.com/AL3660/laws/LF2088308.pdf", "confidence": "P", "changes": "occasional" }, { "name": "County exemption for persons with disabilities and limited incomes", "summary": "Under a 2023 county law, homeowners with a qualifying disability get a partial exemption from county taxes on the same income scale as the senior exemption: 50% of assessed value with income of $50,000 or less, down to 5% with income from $57,500 to just under $58,400. Apply to your town or city assessor.", "applyBy": "March 1 in the towns (the taxable status date); cities may use a different date", "url": "https://ecode360.com/34957802", "source": "https://ecode360.com/AL3660/laws/LF2124526.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Most Albany County homeowners get two property tax bills a year. Town and county taxes, plus fire and other district charges, come on one bill in early January from your town's receiver of taxes, or from the city in Albany and Watervliet; Cohoes bills at the end of February. School taxes come on a separate bill, usually in September, from the town, the city or the school district itself, and that bill prints its own due date. Albany County does not assess homes: each town and city assessor sets values, takes exemption applications and hears the first appeal. The county does not take payment of current taxes; each town and city runs its own payment options, and the county's Department of Finance collects only taxes returned to it unpaid." }, "36019": { "fips": "36019", "county": "Clinton County", "state": "New York", "taxYear": "2027 town and county taxes (bills mailed December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector or receiver of taxes (each of Clinton County's 14 towns collects its own bills); in the City of Plattsburgh, the city's Finance Department", "url": "https://clintoncountyny.gov/realproperty/tax-information", "source": "https://clintoncountyny.gov/realproperty/tax-information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor (each town assesses its own properties); the City of Plattsburgh's assessor works out of the Clinton County Real Property Office", "url": "https://www.clintoncountyny.gov/realproperty/assessment-information", "isState": false, "source": "https://www.clintoncountyny.gov/realproperty/assessment-information", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clintoncountyny.gov/treasurer", "source": "https://www.clintoncountyny.gov/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county bill (full payment without interest)", "due": "2027-01-31", "note": "Paid to your town tax collector. January 31, 2027 is a Sunday. State law moves a deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Only a U.S. Postal Service postmark counts as the payment date; a postage-meter mark does not. You may instead pay in four installments: the first to your town collector by the end of January, and the other three to the Clinton County Treasurer at the end of February, March and April. The Town of Plattsburgh charges a 2% service fee on the first installment (other towns may too), and late installments carry penalties. The county has not said whether an installment date that falls on a weekend moves; February 28, 2027 is a Sunday, so pay that installment by Friday, February 26 to be safe." } ], "delinquencyNote": "From February 1 your town collector adds interest (in the Town of Plattsburgh, 1% in February, 2% in March and 3% in April, plus a $2 fee). Town collectors take full payment through April 30. Payments postmarked after April 30 go to the Clinton County Treasurer and carry a 5% county penalty plus interest; in late August the county adds a $20 fee and advertises unpaid taxes. The Treasurer offers a payment plan for delinquent taxes of up to 24 months with a 25% deposit, and property is foreclosed after two years of unpaid taxes.", "source": "https://www.clintoncountyny.gov/treasurer", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's (or the City of Plattsburgh's) Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by your town's Grievance Day. For 2027 most towns and the City of Plattsburgh hold it on Tuesday, May 25; Chazy and Saranac on Wednesday, May 26; Ausable, Champlain and Dannemora on Thursday, May 27; and Altona, Clinton and Mooers on Tuesday, June 1. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.clintoncountyny.gov/realproperty", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Clinton County gives homeowners 65 and older a 50% exemption from county taxes on the assessed value of their home with income up to $26,000, and a smaller exemption on a sliding scale up to $34,399.99; for county taxes you may apply at 64 if you turn 65 by December 31. Towns, the city and school districts set their own limits for their own taxes. Apply to your town assessor.", "applyBy": "March 1", "url": "https://www.clintoncountyny.gov/realproperty/exemptions/senior-citizens", "source": "https://www.clintoncountyny.gov/realproperty/exemptions/senior-citizens", "confidence": "P", "changes": "occasional" }, { "name": "County exemption for persons with disabilities and limited incomes", "summary": "Clinton County gives homeowners with a qualifying disability up to a 50% exemption from county taxes with income up to $26,000. It cannot be combined with the senior citizens exemption for the same tax. Towns, the city and school districts set their own limits, and some offer no exemption. Apply to your town assessor.", "applyBy": "March 1", "url": "https://www.clintoncountyny.gov/realproperty/exemptions/disability-limited-incomes", "source": "https://www.clintoncountyny.gov/realproperty/exemptions/disability-limited-incomes", "confidence": "P", "changes": "occasional" }, { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "An enrolled member of an incorporated volunteer fire company, fire department or ambulance service in Clinton County with at least five years of service gets 10% off the assessed value of a primary residence in the area the company serves for county taxes, as long as the member stays active; members with 20 years of service keep it for life. Apply to your town assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://www.clintoncountyny.gov/realproperty/exemptions/volunteer-firefighters-ambulance-workers", "source": "https://www.clintoncountyny.gov/realproperty/exemptions/volunteer-firefighters-ambulance-workers", "confidence": "P", "changes": "occasional" } ], "notes": "Most Clinton County homeowners get two property tax bills a year. Town and county taxes, plus fire and other district charges, come on one bill mailed December 31 by your town tax collector. School taxes come on a separate bill mailed around the end of August from your school district's collector, and that bill prints its own due date; school taxes still unpaid on November 30 are added, with penalty and interest, to the next January town and county bill. Residents of the villages of Champlain, Dannemora and Rouses Point also pay a village tax. The City of Plattsburgh bills and collects its own property taxes, so city residents should follow the dates on the city bill. The county does not assess homes: your town assessor sets values and takes exemption applications. The county's online payment takes the later installments and overdue taxes; a full payment of the current bill goes to your town collector. Card payments to the county carry a processor fee of 2.85% plus 40 cents, and electronic checks cost $2.50." }, "36029": { "fips": "36029", "county": "Erie County", "state": "New York", "taxYear": "2027 town and county taxes (bills mailed January to February 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's Town Clerk and Tax Collector, or the city treasurer in Lackawanna and the City of Tonawanda; in the City of Buffalo, the Erie County Department of Real Property Tax Services collects the county tax", "url": "https://www3.erie.gov/ecrpts/general-information", "source": "https://www3.erie.gov/ecrpts/sites/www3.erie.gov.ecrpts/files/2025-04/town-clerks-2025.pdf", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each of Erie County's 25 towns and 3 cities assesses its own properties)", "url": "https://www3.erie.gov/ecrpts/sites/www3.erie.gov.ecrpts/files/2025-04/town-assessor-2025.pdf", "isState": false, "source": "https://www3.erie.gov/ecrpts/general-information", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://paytax.erie.gov/", "source": "https://paytax.erie.gov/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county bill, in towns of the first class, the City of Buffalo and the cities of Lackawanna and Tonawanda", "due": "2027-02-15", "note": "The Erie County Tax Act sets February 15 as the last day to pay without penalty in these places; bills go out in January. February 15, 2027 is a Monday and Washington's Birthday, a legal holiday in New York, and the Tax Act lets taxes due on a Sunday or legal holiday be paid on the next business day without penalty, so a payment on Tuesday, February 16, 2027 should carry no penalty. In 2026, when February 15 fell on a Sunday before the holiday, the Town of Lancaster set the last day as February 17. Your bill prints the exact date. Clarence and Lancaster are among the towns on this schedule. Partial payments are accepted. Some towns mail bills only to owners who do not pay through escrow." }, { "label": "Town and county bill, in towns of the second class", "due": "2027-03-15", "note": "Newstead and Concord are among the smaller towns on this schedule, with bills mailed in mid-February. The Tax Act lets these towns add a 1.5% collection fee even to an on-time payment unless the town board waives it; Newstead and Concord both say their bills are due without penalty through March 15. Your bill says whether your town charges the fee. March 15, 2027 is a Monday. If the last day falls on a Sunday or legal holiday, the Tax Act moves it to the next business day." } ], "delinquencyNote": "In towns of the first class and the cities, penalties start the day after the due date: 1.5% through the end of February, rising 1.5% every half month to 7.5% for the second half of April. From May 1 interest of 1.5% a month is added on the first of each month, which town offices describe as 18.78% in all by the November tax sale. In towns of the second class, 7.5% is added from March 16, then the same monthly interest from May 1. Your bill prints the exact penalty dates. Town offices collect unpaid bills through June 30; after that the taxes must be paid to Erie County, which sells unpaid taxes and can foreclose.", "source": "https://www3.erie.gov/law/sites/www3.erie.gov.law/files/2023-04/erie_county_tax_act.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "In the towns, file a written complaint (state Form RP-524) with the assessor or the Board of Assessment Review by Grievance Day, the fourth Tuesday in May (May 25, 2027 for the 2027 roll). The tentative roll is filed May 1 and the final roll July 1. After the Board rules, a homeowner can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the final roll's filing. The cities set their own dates: in the City of Buffalo, assessments are challenged from December 1 to December 31. In Lackawanna and the City of Tonawanda, check with the city assessor.", "url": "https://www3.erie.gov/ecrpts/sites/www3.erie.gov.ecrpts/files/2021-06/ContestingYourAssessment.pdf", "source": "https://www3.erie.gov/ecrpts/assessment-calendar", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "A 10% exemption from Erie County property tax for an enrolled, certified member of a volunteer fire company or volunteer ambulance service with at least two years of service, on a primary residence inside the area that company serves. Volunteers with 20 years of service keep it for life, as can the unremarried spouse of a qualifying volunteer who dies after 20 years or in the line of duty. The certificate of eligibility, with a letter from the fire company or ambulance service, is filed with the local assessor.", "applyBy": "March 1", "url": "https://www4.erie.gov/legislature/sites/www4.erie.gov.legislature/files/2023-08/state_filing_form_ll_1.pdf", "source": "https://www4.erie.gov/legislature/sites/www4.erie.gov.legislature/files/2023-08/state_filing_form_ll_1.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Cold War veterans exemption from county tax", "summary": "Erie County grants the Cold War veterans exemption on county taxes for a veteran who served on active duty between September 2, 1945 and December 26, 1991 and was discharged under honorable conditions (or the spouse or unremarried surviving spouse), on a primary residence: 15% of assessed value plus an added amount for a service-connected disability, each subject to county dollar caps. It does not apply to school taxes or to a veteran receiving the alternative or eligible funds veterans exemption, and since a 2017 county law it lasts as long as the veteran owns the home. Apply to the town or city assessor (by December 1 in the City of Buffalo).", "applyBy": "March 1", "url": "https://www3.erie.gov/ecrpts/veterans-property-tax-exemptions", "source": "https://www4.erie.gov/legislature/sites/www4.erie.gov.legislature/files/2026-01/ll-3_2008_veterans-tax-exemption-for-cold-war-veterans.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Partial exemption for persons with disabilities and limited incomes", "summary": "Erie County has adopted, by local law, the state-authorized partial exemption from county property tax for homeowners with disabilities whose incomes are limited. The exemption is a share of assessed value, up to half, that shrinks as income rises. Apply to the town or city assessor (by December 1 in the City of Buffalo).", "applyBy": "March 1", "url": "https://www3.erie.gov/ecrpts/sites/www3.erie.gov.ecrpts/files/2025-04/town-assessor-2025.pdf", "source": "https://www4.erie.gov/legislature/sites/www4.erie.gov.legislature/files/2026-01/ll-1_2004_property-tax-exemption-for-persons-with-diabilities.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Most Erie County homeowners get more than one property tax bill. The town and county tax comes on one bill from the town clerk and tax collector in January (mid-February in some smaller towns). School taxes come on a separate bill in mid-September, usually from the same town office, due without penalty by October 15 (for 2026, Thursday, October 15, 2026). Village residents also get a village tax bill, generally due in July. In the City of Buffalo, Erie County collects the county tax itself, due February 15, and the City of Buffalo bills city taxes separately, due July 31 and December 31. Erie County does not assess homes: each town and city assessor sets values, takes exemption applications and hears the first appeal. In the towns, exemption applications are due March 1, the taxable status date; in the City of Buffalo the date is December 1. The county's online payment site takes current county taxes only for City of Buffalo properties, plus past-due county taxes anywhere in the county; everyone else pays the current bill to the town or city. Online card payments on the county site carry a bank convenience fee, and electronic checks cost $2 up to $5,000 and $5 above." }, "36039": { "fips": "36039", "county": "Greene County", "state": "New York", "taxYear": "2027 town and county taxes (fiscal year January 1 to December 31, 2027; bills issued by January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector, from January 1 through July 31; after July 31, the Greene County Treasurer", "url": "https://greenecountyny.gov/departments/treasurer/property-tax/", "source": "https://greenecountyny.gov/departments/treasurer/property-tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor (each of Greene County's 14 towns values its own properties and takes exemption applications)", "url": "https://greenecountyny.gov/departments/rpts/", "isState": false, "source": "https://greenecountyny.gov/wp-content/uploads/2025/05/Delinquent-Tax-Homeowner-Information.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://greenecountyny.gov/departments/treasurer/property-tax/", "source": "https://greenecountyny.gov/departments/treasurer/property-tax/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Bills go out in January and are due to your town tax collector by January 31. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Mailed payments count by the U.S. Postal Service postmark; mail can now be postmarked a day or two after you drop it in a box, so ask the post office counter to hand-cancel the envelope if you mail near the deadline." } ], "delinquencyNote": "After January the bill is still payable to the town tax collector, with interest added for each month, until July 31. On August 1 unpaid taxes pass to the Greene County Treasurer as delinquent, and the county can foreclose. The Treasurer offers one payment plan per owner for delinquent taxes, covering all of that owner's delinquent parcels: 25% down, with the rest paid quarterly over one or two years at 12% interest a year. A payment more than 15 days late adds a 5% late charge, and one more than 30 days late ends the plan. A plan does not stop a foreclosure already under way, and missing a later town, village or school tax payment ends it.", "source": "https://townofcairony.gov/government-and-services/departments/tax-collector/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your town assessor or Board of Assessment Review so it is received by Grievance Day, the fourth Tuesday in May in most towns (May 25, 2027). Several Greene County towns share an assessor, and towns that share an assessor can set a date up to the second Tuesday in June, so confirm the date with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll, which is July 1 in most towns.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Greene County grants homeowners 65 and older a 50% exemption from county taxes when household income is $37,000 or less, with a smaller percentage on a sliding scale for incomes somewhat above that. The $37,000 limit, adopted in December 2025, applies from the 2026 assessment rolls, which set the January 2027 town and county bill. Towns and school districts set their own limits. Apply to your town assessor and renew every year.", "applyBy": "March 1 (the taxable status date)", "url": "https://greenecountyny.gov/notices/notice-of-public-hearing-senior-citizen-tax-exemption-3/", "source": "https://greenecountyny.iqm2.com/Citizens/FileOpen.aspx?Type=15&ID=2929&Inline=True", "confidence": "P", "changes": "annual" }, { "name": "County exemption for persons with disabilities and limited incomes", "summary": "Greene County grants homeowners with a qualifying disability and limited income a partial exemption from county taxes; a county law adopted in December 2025 raised the maximum income limit from $36,000 to $37,000. Apply to your town assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://greenecountyny.gov/wp-content/uploads/2026/07/Motion-to-Adopt-LL4-of-2025-Persons-With-Disabilities.pdf", "source": "https://greenecountyny.gov/wp-content/uploads/2026/07/Motion-to-Adopt-LL4-of-2025-Persons-With-Disabilities.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Under a 2023 county law, an enrolled member of an incorporated volunteer fire company, fire department or ambulance service with at least two years of service gets 10% off the assessed value of a primary residence in Greene County for county taxes, and for life after more than 20 years of service. Some surviving spouses also qualify. Apply to your town assessor with the certificate from your fire company or ambulance service.", "applyBy": "March 1 (the taxable status date)", "url": "https://greenecountyny.gov/news/legislative-local-law-number-1-of-2023", "source": "https://greenecountyny.gov/wp-content/uploads/2023/02/Local-Law-1-of-2023-Adopted.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Greene County homeowners can get up to three property tax bills a year. The town and county bill comes in January from your town tax collector. School tax bills are mailed in September by the school district and are payable without interest by September 30. Village residents (Athens, Catskill, Coxsackie, Hunter and Tannersville) also get a village bill in June. School and village taxes left unpaid after the district's or village's final collection date, generally November 1, go to the county Treasurer with a 5% fee, and if still unpaid at the end of November they are added to the next January town and county bill. The county does not assess homes: your town assessor sets values and takes exemption applications. Most towns take online payments through a card processor; Ashland, Halcott and Prattsville do not offer online payment." }, "36041": { "fips": "36041", "county": "Hamilton County", "state": "New York", "taxYear": "2027 town and county taxes (bills issued in January 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector (each of Hamilton County's nine towns collects its own town and county bill)", "url": "https://www.hamiltoncountyny.gov/treasurer", "source": "https://lakepleasantny.gov/wp-content/uploads/sites/27/2025/12/Legal-tax-warrant-for-2026.pdf", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor (each of Hamilton County's nine towns prepares its own assessment roll)", "url": "https://www.hamiltoncountyny.gov/municipalities/town-assessment-rolls", "isState": false, "source": "https://www.hamiltoncountyny.gov/municipalities/town-assessment-rolls", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "New York law lets town and county taxes be paid without interest through January 31. January 31, 2027 is a Sunday, and state law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Towns applied the same rule in 2026: Lake Pleasant took payments without interest through Monday, February 2, 2026. Your town's notice, published in December, gives the exact date and office hours." } ], "delinquencyNote": "Paid after the deadline, the bill carries 1% interest for February and another 1% for each further month. The town tax collector takes payments until unpaid taxes are returned to the Hamilton County Treasurer (in 2026 Lake Pleasant named April 1 as its last day); after that, delinquent taxes are paid to the County Treasurer, which accepts them online.", "source": "https://lakepleasantny.gov/wp-content/uploads/sites/27/2025/12/Legal-tax-warrant-for-2026.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your town assessor or Board of Assessment Review so it is received by Grievance Day, which in most towns is the fourth Tuesday in May (May 25, 2027). Towns that share an assessor can set a date as late as the second Tuesday in June, so confirm the date with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Cold War veterans exemption", "summary": "Hamilton County grants a partial exemption from county taxes on the primary home of a veteran who served on active duty between September 2, 1945 and December 26, 1991 and was honorably discharged (or the veteran's spouse or unremarried surviving spouse): 15% of assessed value, up to $12,000 adjusted by the town's equalization rate, plus an added amount for a veteran with a service-connected disability rating (half the rating times assessed value), up to $40,000 adjusted the same way. Since 2019 it lasts as long as the owner qualifies, with no 10-year limit. It cannot be combined with the other veterans exemptions. Apply to your town assessor.", "applyBy": "The taxable status date (March 1 in most towns)", "url": "https://www.hamiltoncountyny.gov/local-laws", "source": "https://www.hamiltoncountyny.gov/sites/default/files/Local%20Laws/2008%20-%20Local%20Law%208%20of%202008.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Hamilton County homeowners usually get at least two property tax bills a year. The town and county tax comes from your town's tax collector in January, and school taxes are billed and collected separately by the school district's collector, usually in September. The county does not assess homes: your town assessor sets values, takes exemption applications and hears the first appeal. There is no single county page for paying current taxes; each town sets its own payment options, and some, such as Inlet, take payments online. The county's Treasurer takes only delinquent taxes." }, "36053": { "fips": "36053", "county": "Madison County", "state": "New York", "taxYear": "2027 town and county taxes (bills issued January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town tax collector; in the towns of Fenner, Georgetown, Hamilton and Lincoln, the Madison County Treasurer; in the City of Oneida, the City Chamberlain", "url": "https://www.madisoncounty.ny.gov/181/Taxes", "source": "https://www.madisoncounty.ny.gov/181/Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor, or the City of Oneida Assessor (each town and the city assess their own properties)", "url": "https://www.madisoncounty.ny.gov/222/Real-Property", "isState": false, "source": "https://www.madisoncounty.ny.gov/222/Real-Property", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.madisoncounty.ny.gov/171/Treasurer", "source": "https://www.madisoncounty.ny.gov/171/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Bills go out January 1 and can be paid without interest through January 31. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. In the City of Oneida, the City Chamberlain collects city and county taxes and prints its own due date on the bill." } ], "delinquencyNote": "Interest of 1% a month is added once the January deadline passes (from February 2 in 2027, because of the weekend extension). Town tax collectors generally take payments through April 30; after that, unpaid taxes go to the Madison County Treasurer, which adds a 5% return penalty, and interest continues at 1% a month. Some towns also add a notice fee. On July 1 of the following year a $250 fee is added to each delinquent parcel, and in the third year of delinquency the county forecloses and usually holds its property auction in September. The City of Oneida collects its own unpaid taxes.", "source": "https://www.madisoncounty.ny.gov/181/Taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review (in the City of Oneida, the city's Board of Assessment Review)", "deadline": "In the towns, file a written complaint (state Form RP-524) with your assessor or Board of Assessment Review by Grievance Day, the fourth Tuesday in May (May 25, 2027); the tentative roll comes out May 1. In the City of Oneida, Grievance Day is the second Tuesday in June (June 8, 2027). If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days after the final roll is filed: by July 31 in the towns, where the final roll is filed July 1, and 30 days after August 1 in the City of Oneida.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.madisoncounty.ny.gov/241/Important-Dates-in-the-Real-Property-Tax", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Under a 2024 county law, amended in 2025, an enrolled member of an incorporated volunteer fire company, fire department or ambulance service who lives in the city, town or village it serves, and has at least two years of active service, gets 10% off the assessed value of a primary residence for county taxes, and keeps it for life after more than 20 years of service while living in Madison County. Some surviving spouses also qualify. Apply every year to your assessor.", "applyBy": "March 1 in the towns (the taxable status date); May 1 in the City of Oneida", "url": "https://www.madisoncounty.ny.gov/1720/Local-Laws", "source": "https://www.madisoncounty.ny.gov/DocumentCenter/View/25245/Local-Law-No-2-of-2025-Amending-LL-2-of-2024-Real-Property-Tax-Exemption-Volunteer-Firefighters-and-Ambulance-workers", "confidence": "P", "changes": "occasional" }, { "name": "Senior citizens exemption", "summary": "Homeowners 65 or older with limited income can get a partial exemption. Madison County's published schedule, dated March 1, 2026, gives 50% off assessed value with income of $33,000 or less, shrinking in steps to 5% with income from $40,500 to $41,399.99. Your town, the city, your school district and your village can set different income limits for their own taxes, so ask your assessor which apply. Apply to your town or city assessor.", "applyBy": "March 1 in the towns (the taxable status date); May 1 in the City of Oneida", "url": "https://www.madisoncounty.ny.gov/238/Senior-Citizens-Exemption-Information", "source": "https://www.madisoncounty.ny.gov/238/Senior-Citizens-Exemption-Information", "confidence": "S", "changes": "annual" } ], "notes": "Most Madison County homeowners get more than one property tax bill a year. Town and county taxes come on one bill on January 1 from your town tax collector, or from the County Treasurer in Fenner, Georgetown, Hamilton and Lincoln, or from the City Chamberlain in Oneida. School taxes are billed separately on September 1 and village taxes on June 1, each by its own collector. Madison County does not assess homes: your town or city assessor sets values and takes exemption applications. The County Treasurer takes online payments for the taxes it collects, with a $2.75 fee for an electronic check and about 3% for a card; while your town collector holds the bill, pay the collector." }, "36059": { "fips": "36059", "county": "Nassau County", "state": "New York", "taxYear": "2026-2027 school taxes and 2027 general (county and town) taxes", "checked": "2026-09-23", "billingOffice": { "name": "Receiver of Taxes in your town (Hempstead, North Hempstead or Oyster Bay); in the cities of Glen Cove and Long Beach, the city", "url": "https://www.nassaucountyny.gov/2321/Assessment-Review-Calendar", "source": "https://www.nassaucountyny.gov/2321/Assessment-Review-Calendar", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Nassau County Department of Assessment (the cities, and villages that keep their own rolls, also assess for city and village taxes)", "url": "https://www.nassaucountyny.gov/1501/Assessment", "isState": false, "source": "https://www.nassaucountyny.gov/3754/How-Is-My-Property-Tax-Determined", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "First half 2026-2027 school tax", "due": "2026-11-10", "note": "Due October 1, 2026 and payable without penalty through Tuesday, November 10, 2026. School taxes come on their own bill, separate from the general tax bill." }, { "label": "First half 2027 general tax (county, town and special districts)", "due": "2027-02-10", "note": "Due January 1, 2027 and payable without penalty through Wednesday, February 10, 2027. When the 10th falls on a weekend or holiday, the last day to pay without penalty is the next business day." }, { "label": "Second half 2026-2027 school tax", "due": "2027-05-10", "note": "Due April 1, 2027 and payable without penalty through Monday, May 10, 2027." }, { "label": "Second half 2027 general tax", "due": "2027-08-10", "note": "Due July 1, 2027 and payable without penalty through Tuesday, August 10, 2027." } ], "delinquencyNote": "Each half has a 40-day penalty-free period. Miss it and the penalty is counted from the original due date at 1% a month, so a payment the day after the deadline already carries 2%. Mailed payments count by the U.S. Postal Service postmark; an office postage-meter mark does not count, and the penalty cannot be waived. The Postal Service now postmarks mail on the day it is processed at a regional facility, which can be later than the day you mail it, so do not mail at the last minute. Town receivers take school taxes through May 31 and general taxes through August 31. After that, unpaid taxes must be paid to the Nassau County Treasurer with added charges, and the county sells liens on taxes still unpaid.", "source": "https://hempsteadny.gov/431/Tax-Penalties", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Nassau County Assessment Review Commission (ARC)", "deadline": "File an application for correction with the Assessment Review Commission between January 4 and March 1, 2027, online or on paper. That filing period is for the tentative assessment roll used for 2028-2029 school taxes and 2029 general taxes; Nassau assessments are set well ahead of the bills they apply to, and the assessment behind the bills listed here could only be challenged until March 3, 2025. If the Commission does not resolve your appeal, you can file for Small Claims Assessment Review or a tax certiorari case by May 1, 2028 for that roll. City and village assessments in Glen Cove, Long Beach and villages that assess are appealed to the local Board of Assessment Review on different dates.", "url": "https://www.nassaucountyny.gov/2207/How-to-Appeal-Your-Assessment", "source": "https://www.nassaucountyny.gov/2321/Assessment-Review-Calendar", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Homeowners enrolled for at least two years in a volunteer fire company, fire department or ambulance service that serves their city, town or village may get an exemption of 10% of the assessed value of their primary residence, and Nassau County makes it a lifetime exemption after more than 20 years of service. Whether it also reduces city, village or school taxes depends on whether that government opted in. Apply to the Department of Assessment with a letter of certification from the department and proof of residency; city and village residents also file with their local assessor.", "applyBy": "January 4, 2027", "url": "https://nassaucountyny.gov/DocumentCenter/View/52755/2027-28-Volunteer-Brochure", "source": "https://nassaucountyny.gov/DocumentCenter/View/52755/2027-28-Volunteer-Brochure", "confidence": "P", "changes": "occasional" } ], "notes": "Nassau County homeowners get two separate bills a year from their town's Receiver of Taxes: a school tax bill in October and a general tax bill (county, town and special districts) in January, each payable in two halves. Village residents also get a village tax bill, and in Glen Cove and Long Beach the city sends the bills. The county, not the town, sets your assessment, and appeals go to the county's Assessment Review Commission, well over a year before the bill that uses that assessment. Each town runs its own online payment site; the county Treasurer's online payments are for delinquent taxes only." }, "36061": { "fips": "36061", "county": "New York County", "state": "New York", "taxYear": "Fiscal year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "New York City Department of Finance", "url": "https://www.nyc.gov/site/finance/property/property-bills-and-payments.page", "source": "https://www.nyc.gov/site/finance/property/property-bills-and-payments.page", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "New York City Department of Finance (values every property in the city each year and mails a Notice of Property Value in January)", "url": "https://www.nyc.gov/site/finance/property/notice-of-property-value.page", "isState": false, "source": "https://www.nyc.gov/site/finance/property/notice-of-property-value.page", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.nyc.gov/site/finance/pay-now/pay.page", "source": "https://www.nyc.gov/site/finance/pay-now/pay.page", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "July 1 payment (quarterly and semiannual bills)", "due": "2026-07-01", "note": "Homes with an assessed value of $250,000 or less are billed quarterly; homes assessed at more than $250,000 are billed twice a year, on July 1 and January 1. Quarterly payers could pay interest-free through the grace period ending July 15. Paying the whole year's property tax by the July due date (or the July 15 grace-period date for quarterly payers) earned a 0.50% discount. This payment has already passed for the year that began July 1, 2026." }, { "label": "October 1 payment (quarterly bills only)", "due": "2026-10-01", "note": "Interest-free through the grace period ending Thursday, October 15, 2026. Paid after the grace period, interest runs from October 1. Paying the rest of the year by October 15 earns a 0.33% discount on the last three quarters." }, { "label": "January 1 payment (quarterly and semiannual bills)", "due": "2027-01-01", "note": "January 1, 2027 is a Friday and a federal holiday. The Department of Finance says a payment due on a weekend or federal holiday is due the next business day, Monday, January 4, 2027. Quarterly payers also have a grace period through Friday, January 15, 2027; semiannual payers have no grace period. Paying the remaining balance by the January due date earns a 0.17% discount on the last six months." }, { "label": "April 1 payment (quarterly bills only)", "due": "2027-04-01", "note": "Interest-free through the grace period ending Thursday, April 15, 2027. Paid after the grace period, interest runs from April 1." } ], "delinquencyNote": "A payment not received or postmarked by its due date is late (for quarterly payers, after the 15th-of-the-month grace period, with interest counted from the original due date). Interest compounds daily. For July 1, 2026 through June 30, 2027 the annual rate is 6% for properties assessed at $250,000 or less, 9% above $250,000 up to $450,000, and 16% above $450,000. Unpaid taxes can be sold in the city's tax lien sale; one- to three-family homes, co-ops and condos must be three years behind on property tax to be included. Not receiving a bill does not excuse a late payment.", "source": "https://www.nyc.gov/site/finance/property/property-late-payments.page", "confidence": "P", "changes": "annual" }, "appeal": { "body": "New York City Tax Commission", "deadline": "The Tax Commission must receive your Application for Correction by March 15 for tax class 1 (one- to three-family homes) and by March 1 for tax classes 2, 3 and 4, which include co-ops and condos. These deadlines cannot be extended. For the Notice of Property Value mailed in January 2027 (tax year starting July 1, 2027), that is Monday, March 1 and Monday, March 15, 2027. A revised notice dated after February 1 that raises the value or cuts an exemption gives you 20 days from the notice date instead. To correct a factual error in the property description, file a separate Request for Review with the Department of Finance by March 15 (class 1) or April 1 (other classes); that does not replace a Tax Commission appeal.", "url": "https://www.nyc.gov/site/taxcommission/about/challenging-notice-of-property-value.page", "source": "https://www.nyc.gov/site/taxcommission/about/challenging-notice-of-property-value.page", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Cooperative and Condominium Property Tax Abatement", "summary": "A city abatement for co-op and condo units in tax class 2 buildings that are the owner's primary residence, for owners with no more than three units in the development; it cuts the unit's tax by 17.5% to 28.1% depending on the building's average unit assessed value. Owners do not apply themselves: the co-op or condo board applies for the whole building each year and attests to each owner's primary residence, and a unit must be bought by January 5 to count for the tax year starting July 1.", "applyBy": null, "url": "https://www.nyc.gov/site/finance/property/landlords-coop-condo.page", "source": "https://www.nyc.gov/site/finance/property/landlords-coop-condo.page", "confidence": "P", "changes": "annual" }, { "name": "Senior Citizen Homeowners' Exemption (SCHE)", "summary": "For one- to three-family homes, condos and co-op apartments where all owners are 65 or older (only one if the owners are spouses or siblings), the home is the primary residence, it has been owned at least 12 months, and combined income is no more than $58,399; it lowers assessed value by 5% to 50% depending on income, and must be renewed every two years. If you qualify for both this and the disabled homeowners' exemption, you get this one.", "applyBy": "March 15", "url": "https://www.nyc.gov/site/finance/property/landlords-sche.page", "source": "https://www.nyc.gov/site/finance/property/landlords-sche.page", "confidence": "P", "changes": "annual" }, { "name": "Disabled Homeowners' Exemption (DHE)", "summary": "For owners with a documented disability of a one- to three-family home, condo or co-op apartment that is their primary residence, with combined income of no more than $58,399; it lowers assessed value by 5% to 50% depending on income, cannot be combined with SCHE, and must be renewed every year.", "applyBy": "March 15", "url": "https://www.nyc.gov/site/finance/property/landlords-dhe.page", "source": "https://www.nyc.gov/site/finance/property/landlords-dhe.page", "confidence": "P", "changes": "annual" }, { "name": "Property Tax and Interest Deferral (PT AID) Program", "summary": "Payment plans for owners of a one- to three-family home or a condo that has been their primary residence for at least a year and who face hardship: depending on the plan, taxes can be deferred or payments capped at 8% of income. Co-op apartments are not eligible. The income limit is a federal adjusted gross income of $110,750 or less.", "applyBy": null, "url": "https://www.nyc.gov/site/finance/property/pt-aid.page", "source": "https://www.nyc.gov/site/finance/property/pt-aid.page", "confidence": "P", "changes": "occasional" } ], "notes": "New York County is Manhattan, and its property tax is New York City's. The city's Department of Finance values every property, sends the bill and collects it; there is no separate county, town or school tax bill. How often you are billed depends on your property's assessed value, not its market value: $250,000 or less means quarterly bills, more than that means bills twice a year. If a bank or mortgage company pays your taxes, the bill goes to it, not to you. Mailed payments count by their postmark date. Appeals of your assessed value go to the city's Tax Commission, an agency separate from the Department of Finance." }, "36069": { "fips": "36069", "county": "Ontario County", "state": "New York", "taxYear": "2027 county and town taxes (bills mailed by January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector; in the cities of Geneva and Canandaigua, the city", "url": "https://www.ontariocountyny.gov/716/Tax-Collectors", "source": "https://web.archive.org/web/20260411224912/https://www.ontariocountyny.gov/331/Tax-Schedule", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each municipality in Ontario County assesses its own properties)", "url": "https://www.ontariocountyny.gov/BusinessDirectoryII.aspx?lngBusinessCategoryID=51", "isState": false, "source": "https://web.archive.org/web/20260411224912/https://www.ontariocountyny.gov/331/Tax-Schedule", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.ontariocountyny.gov/1612/View-Your-Tax-Bill", "source": "https://web.archive.org/web/20260311024547/https://www.ontariocountyny.gov/1612/View-Your-Tax-Bill", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "County and town bill (the towns)", "due": "2027-01-31", "note": "Paid to your town tax collector without interest through January 31. January 31, 2027 is a Sunday. State law moves a deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. A U.S. Postal Service postmark by the due date counts as on time; a postage-meter mark does not. You may pay in two equal halves instead: the first during the interest-free period in January, and the second in February with 1% interest or in March with 2% interest." }, { "label": "City of Geneva: county and city bill, first half", "due": "2027-01-31", "note": "Geneva mails one bill for county and city taxes by January 1 and accepts two equal payments: the first by January 31 and the second by May 31. January 31, 2027 is a Sunday, and state law moves it to Monday, February 1. May 31, 2027 is Memorial Day and the city has not said whether that date moves, so pay the second half by Friday, May 28 to be safe. Geneva adds a 5% penalty for the first month late and 1% a month after that. City of Canandaigua residents pay the county bill in full to the City Treasurer by January 31, with no installments, and get a separate city bill due by May 31." } ], "delinquencyNote": "In the towns, interest is added from February: 1% if paid in February and 2% if paid in March. Town tax collectors must mail a reminder to anyone still unpaid by mid-March and cannot take payments after March 31; unpaid taxes then go to the Ontario County Treasurer for collection and enforcement. After two years of delinquency, the last day to pay to avoid foreclosure is the Friday before the Martin Luther King Jr. Day holiday. Interest and penalties are owed even if you never received a bill.", "source": "https://www.townofvictorny.gov/CivicAlerts.aspx?AID=2868&ARC=4142", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by Grievance Day. In most communities that is the fourth Tuesday in May (May 25, 2027), but cities and some towns set a different date, so confirm it with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Most Ontario County homeowners get two or three property tax bills a year. The county and town tax, plus fire, water, sewer and lighting district charges, comes on one bill from your town tax collector by January 1. School taxes come on a separate bill from your school district, mailed in September in most districts and in October in the Canandaigua City School District, and that bill prints its own due date. Village residents also get a village bill in June. The county does not assess homes: your town or city assessor sets values and takes exemption applications. Town and county bills can be viewed on the county's online property map; current taxes are paid to your town tax collector or your city, and overdue taxes to the County Treasurer. If your escrow company pays late, the interest is its to pay, not yours." }, "36077": { "fips": "36077", "county": "Otsego County", "state": "New York", "taxYear": "2027 town and county taxes (collected January 1 to April 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector, or in the City of Oneonta the city Finance Department, from January 1 through April 30; after April 30, the Otsego County Treasurer", "url": "https://www.otsegocountyny.gov/departments/s-y/treasurer/important_dates.php", "source": "https://www.otsegocountyny.gov/departments/s-y/treasurer/important_dates.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each of Otsego County's towns and the City of Oneonta values its own properties and takes exemption applications)", "url": "https://www.otsegocountyny.gov/departments/real_property_tax_services/index.php", "isState": false, "source": "https://cms2.revize.com/revize/otsegocountynynew/Senior%20Citizen%20Tax%20Exemption.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.otsegocountyny.gov/departments/treasurer/index.php", "source": "https://www.otsegocountyny.gov/departments/treasurer/index.php", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Paid to your town tax collector, or to the City of Oneonta, without interest in January. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Mailed payments count by the U.S. Postal Service postmark, so have the post office stamp the envelope if you mail near the deadline. The City of Oneonta does not accept partial payments." } ], "delinquencyNote": "Late payments carry interest set by state law for each month after January. In the City of Oneonta that is 1% in February, 2% in March, and 3% plus a $1 fee in April. Towns and the city collect through April 30; taxes still unpaid then are turned over to the Otsego County Treasurer with additional fees and penalties. The Treasurer offers installment agreements for delinquent taxes of up to 12 months, with a down payment of no more than 25%, which you can sign from 30 days after the unpaid taxes are turned over until October 31 of that year. A payment more than 15 days late under an agreement adds a 5% late charge. The county holds an annual tax sale in August. No town or city official can waive interest, even if you never received a bill.", "source": "https://oneonta.ny.us/departments/financedepartments/finance/pay_your_taxes_online.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by Grievance Day. In most towns that is the fourth Tuesday in May (May 25, 2027); towns that share an assessor can set a later date, so confirm it with your assessor. The City of Oneonta holds Grievance Day on the first Thursday after the fourth Tuesday in May (May 27, 2027). If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.oneonta.ny.us/departments/city_assessor/assessment_calendar.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Otsego County grants homeowners 65 and older a partial exemption from county taxes on their primary residence: 50% of assessed value with income under $18,000, shrinking in steps to 5% with income from $25,500 to just under $26,400, and nothing at $26,400 or more. The home must have been owned for at least 24 months. Towns and school districts set their own limits for their own taxes, none higher than the county's. Apply to your town or city assessor, and renew every year.", "applyBy": "March 1", "url": "https://cms2.revize.com/revize/otsegocountynynew/Senior%20Citizen%20Tax%20Exemption.pdf", "source": "https://cms2.revize.com/revize/otsegocountynynew/Document%20Center/Legislature/Local%20Laws/LL2%20of%202016-provide%20for%20partial%20exemption%20from%20taxation%20of%20real%20property%20owned%20by%20persons%20who%20are%2065%20years%20of%20age%20or%20over-sliding%20scale.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Cold War veterans exemption", "summary": "Otsego County has adopted the state's Cold War veterans exemption for county taxes, and since 2018 the county grants it for as long as the veteran owns the home instead of the ten-year limit the state law otherwise sets. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://www.tax.ny.gov/pit/property/exemption/coldwaroverview.htm", "source": "https://cms2.revize.com/revize/otsegocountynynew/Document%20Center/Legislature/Local%20Laws/LL2%20of%202018-LL%20authorizing%20RPT%20exemption%20for%20cold%20war%20veterans.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Otsego County homeowners can get up to three property tax bills a year: the town and county bill in January, a school tax bill from the school district, and a village tax bill for village residents. The county does not assess homes or take payment of current taxes: your town or city assessor sets values and takes exemption applications, and your town collector or the City of Oneonta collects the January bill until April 30. The county Treasurer's online payment site charges a card fee of 2.95% or $3.00, whichever is more; the town and city payment sites charge their own fees." }, "36079": { "fips": "36079", "county": "Putnam County", "state": "New York", "taxYear": "2027 county and town taxes (January 1 to December 31, 2027; bills mailed in late December 2026 or early January 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Receiver of Taxes in your town (each of Putnam County's six towns has its own)", "url": "https://www.putnamcountyny.gov/finance", "source": "https://www.putnamcountyny.gov/finance", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town's assessor (each of Putnam County's six towns assesses its own properties)", "url": "https://www.putnamcountyny.gov/real-property", "isState": false, "source": "https://www.putnamcountyny.gov/real-property", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Full payment, or first half", "due": "2027-01-31", "note": "County and town taxes are due in full by January 31 without interest. You can instead pay exactly half by January 31 and the second half in any month from February through July 31, with interest of 1% for each month after January (6% by July). January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Payments must be in the receiver's office by the due date or carry a U.S. Postal Service postmark dated that day; a postage-meter mark does not count." } ], "delinquencyNote": "A full payment made late carries 1% interest in February, 2% in March and 3% in April, and some towns add a small mailing fee in the later months. After April 30, unpaid taxes must be paid to the Putnam County Commissioner of Finance, not the town. An unpaid second half goes to the Commissioner of Finance after July 31. The county offers a payment agreement for delinquent taxes and forecloses on and auctions property with long-unpaid taxes.", "source": "https://www.townofcarmelny.gov/209/County-Town-Tax-Bills", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your town assessor or Board of Assessment Review by Grievance Day, the fourth Tuesday in May (May 25, 2027). The tentative assessment roll comes out May 1 and the final roll July 1. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final roll. A village that does its own assessing holds a separate grievance day, usually in February.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.townofcarmelny.gov/162/Important-Assessment-Dates", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Putnam County offers this exemption on county taxes under a state law that currently applies only in Putnam County, for an enrolled member of an incorporated volunteer fire company, fire department or ambulance service with at least five years of service, on a primary residence in the area that company serves: 10% of assessed value, up to $3,000 times the state equalization rate. File the application with your town assessor every year.", "applyBy": "March 1", "url": "https://www.putnamcountyny.gov/real-property", "source": "https://www.tax.ny.gov/pdf/current_forms/orpts/rp466c_putnam_fill_in.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Cold War veterans exemption", "summary": "Putnam County grants the state-authorized exemption on county taxes for veterans who served during the Cold War, on a primary residence, with an added amount for a service-connected disability. Apply to your town assessor.", "applyBy": "March 1", "url": "https://www.putnamcountyny.gov/real-property", "source": "https://www.putnamcountyny.gov/real-property", "confidence": "P", "changes": "occasional" }, { "name": "Partial exemption for persons with disabilities and limited incomes", "summary": "Putnam County grants the state-authorized partial exemption on county taxes for homeowners with disabilities whose incomes are limited; it must be renewed every year with your town assessor.", "applyBy": "March 1", "url": "https://www.putnamcountyny.gov/real-property", "source": "https://www.putnamcountyny.gov/real-property", "confidence": "P", "changes": "occasional" }, { "name": "Senior citizens exemption", "summary": "Putnam County grants the state-authorized partial exemption on county taxes for homeowners 65 and older with limited incomes, on a primary residence. Your town, village and school district decide separately whether to grant it on their own taxes. Apply to your town assessor, and renew as the assessor directs.", "applyBy": "March 1", "url": "https://www.putnamcountyny.gov/real-property", "source": "https://www.putnamcountyny.gov/real-property", "confidence": "P", "changes": "occasional" } ], "notes": "Putnam County homeowners get two property tax bills a year from their town's Receiver of Taxes: county and town taxes (plus fire, park and other district charges) in January, and school taxes in September. Village residents in Brewster, Cold Spring and Nelsonville also pay village taxes to the village. The county does not assess homes: your town assessor sets values, takes exemption applications (due March 1, the taxable status date) and hears the first appeal. Each town runs its own payment options; the county's online payment site is for taxes owed to the Commissioner of Finance after they are returned unpaid." }, "36087": { "fips": "36087", "county": "Rockland County", "state": "New York", "taxYear": "2027 town and county taxes (bills mailed in early January 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Receiver of Taxes in your town (Clarkstown, Haverstraw, Orangetown, Ramapo or Stony Point)", "url": "https://www.rocklandcountyny.gov/departments/finance/tax-division", "source": "https://www.rocklandcountyny.gov/departments/finance/tax-division", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town's assessor's office (each of Rockland County's five towns assesses its own properties)", "url": "https://www.rocklandcountyny.gov/departments/finance/tax-division", "isState": false, "source": "https://www.rocklandcountyny.gov/departments/finance/tax-division", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Paid to your town's Receiver of Taxes, interest-free in January. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Every town also offers a quarterly plan with a 5% service charge: the first payment, due January 15, goes to the town, and the April 15, July 15 and October 15 payments go to the county Commissioner of Finance. Miss a quarterly payment and the whole unpaid balance becomes due with a 5% penalty and 1% interest a month." } ], "delinquencyNote": "Paid in February, the bill carries 1% interest; in March, 2%. Taxes still unpaid on March 31 are turned over to the Rockland County Commissioner of Finance on April 1, when a 5% penalty is added plus 1% interest a month counted from February 1. From May 1 the county offers installment agreements to those who qualify (20% down, the rest over 12 or 24 months at 12% a year). Unpaid taxes become subject to foreclosure in about the third year. Mailed payments count by the U.S. Postal Service postmark, not a postage-meter mark, and penalties cannot be waived.", "source": "https://www.clarkstown.gov/clerk/tax-calendar/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your town assessor or Board of Assessment Review so it is received by Grievance Day, which state law sets as the fourth Tuesday in May in most towns (May 25, 2027). If the Board denies it, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll. A village that does its own assessing holds a separate grievance day, usually in February, so check with your village clerk.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Cold War veterans exemption from county tax", "summary": "Rockland County grants the Cold War veterans exemption on county taxes for a veteran who served more than 365 days on active duty between September 2, 1945 and December 26, 1991, was discharged under honorable conditions and holds the Cold War recognition certificate (or the spouse or unremarried surviving spouse), on a primary residence: 15% of assessed value up to a $12,000 cap, plus an added amount for a service-connected disability up to a $40,000 cap, each adjusted by the town's equalization rate. It is not available to a veteran receiving the alternative or eligible funds veterans exemption, and since a 2018 county law it lasts as long as the veteran owns the home. Apply to your town assessor.", "applyBy": "March 1 in most towns (the taxable status date)", "url": "https://ecode360.com/9669626", "source": "https://ecode360.com/9669626", "confidence": "P", "changes": "occasional" }, { "name": "County senior citizens exemption", "summary": "Homeowners 65 and older (or a married couple where one is 65) with limited incomes get a partial exemption from county taxes: 50% of assessed value with income of $50,000 or less, shrinking in steps to 5% with income from $57,500 to just under $58,400, under the schedule the county adopted for 2023 and later. Towns and school districts set their own limits for their own taxes. Apply to your town assessor.", "applyBy": "March 1 in most towns (the taxable status date)", "url": "https://ecode360.com/9669102", "source": "https://ecode360.com/9669102", "confidence": "P", "changes": "occasional" }, { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Under a state law that applies to Rockland County's size and a 2023 county law, an enrolled member of an incorporated volunteer fire company, fire department or ambulance service with at least two years of service gets up to 10% off the assessed value of a primary residence in the area the company serves, for county taxes, and for life after more than 20 years of service. File the membership certificate with your town assessor.", "applyBy": "March 1 in most towns (the taxable status date)", "url": "https://ecode360.com/9669570", "source": "https://ecode360.com/9669570", "confidence": "P", "changes": "occasional" } ], "notes": "Rockland County homeowners get two main property tax bills. The town and county tax comes on one bill from your town's Receiver of Taxes in early January. School taxes come on a separate bill in early September, also paid to the town; Clarkstown takes them without penalty through September 30. The county does not assess homes; your town assessor sets values and takes exemption applications, including STAR and senior exemptions. The county's online payment site is for quarterly and delinquent payments, with a 3% fee for credit cards and no fee for electronic checks; the regular January bill is paid to the town." }, "36091": { "fips": "36091", "county": "Saratoga County", "state": "New York", "taxYear": "2027 town and county taxes (most bills mailed at the end of December 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector or receiver of taxes; in the City of Saratoga Springs, the city's Finance Department; in the City of Mechanicville, the City Clerk", "url": "https://www.saratogacountyny.gov/departments/county-treasurer/delinquent-tax-information/", "source": "https://www.saratogacountyny.gov/departments/county-treasurer/delinquent-tax-information/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each town and city in Saratoga County assesses its own properties)", "url": "https://www.saratogacountyny.gov/departments/real-property-tax-service/", "isState": false, "source": "https://www.saratogacountyny.gov/wp/wp-content/uploads/2026/09/LL-6-2026.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Town bills are mailed at the end of December and are paid to your town tax collector without penalty in January. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without penalty is Monday, February 1, 2027. A mailed payment needs a U.S. Postal Service postmark; a postage-meter mark or an online bill-pay service's mailing does not count. The City of Saratoga Springs bills city and county taxes in February and can be paid quarterly, and the City of Mechanicville collects on its own schedule; both print their own due dates." } ], "delinquencyNote": "In the towns, a bill paid after the January deadline carries a 1% penalty in February and 2% in March, and some towns add a small late fee. Town collectors take payments only through March 31. From April 1, unpaid town and county taxes are paid to the Saratoga County Treasurer, which collects delinquent taxes everywhere in the county except the City of Saratoga Springs. Collectors cannot waive penalties for any reason, including a bill that never arrived.", "source": "https://cliftonparkny.gov/departments/receiver-of-taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by Grievance Day. In most Saratoga County towns and in Saratoga Springs that is the fourth Tuesday in May (May 25, 2027), and complaints can be filed from May 1. Towns that share an assessor may set a later date, up to the second Tuesday in June, and the City of Mechanicville may use its own date, so confirm it with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.townofmoreau.org/assessor_grievance.asp", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Homeowners 65 or older with limited income get a partial exemption from county taxes on a schedule the county raised in February 2026: 65% of assessed value with income under $27,000, shrinking in steps to 20% with income from $34,800 to just under $35,700. Towns, cities and school districts set their own limits for their own taxes. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date in the towns and in Saratoga Springs); the City of Mechanicville may use a different date", "url": "https://www.saratogacountyny.gov/departments/board-of-supervisors/local-law/", "source": "https://www.saratogacountyny.gov/wp/wp-content/uploads/2026/03/LL-1-2026-filed-3-18-2026.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "A Saratoga County resident who has been an enrolled member for at least two years of an incorporated volunteer fire company, fire department or ambulance service in Saratoga County or a neighboring county, and is still active, gets 10% off the assessed value of a primary residence for county taxes, and keeps it for life after more than 20 years of active service while living in the county. Some surviving spouses also qualify. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date in the towns and in Saratoga Springs); the City of Mechanicville may use a different date", "url": "https://www.saratogacountyny.gov/departments/board-of-supervisors/local-law/", "source": "https://www.saratogacountyny.gov/wp/wp-content/uploads/2024/12/Board-Meeting-Agenda-12-17-2024.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Cold War veterans exemption", "summary": "Saratoga County grants a partial exemption from county taxes on the home of a veteran who served during the Cold War (September 2, 1945 to December 26, 1991) and was discharged under honorable conditions; since 2017 it lasts for as long as the veteran owns the qualifying home, not only ten years. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date in the towns and in Saratoga Springs); the City of Mechanicville may use a different date", "url": "https://www.saratogacountyny.gov/departments/board-of-supervisors/local-law/", "source": "https://www.saratogacountyny.gov/wp/wp-content/uploads/2017/12/LocalLaw-Resolution283-2017.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Full exemption for totally disabled veterans", "summary": "Under a 2026 county law, the primary residence of a veteran with a 100% permanent and total service-connected disability who meets the state's eligibility rules is fully exempt from county taxes, starting with county taxes on the 2027 assessment roll. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date in the towns and in Saratoga Springs); the City of Mechanicville may use a different date", "url": "https://www.saratogacountyny.gov/departments/board-of-supervisors/local-law/", "source": "https://www.saratogacountyny.gov/wp/wp-content/uploads/2026/09/LL-6-2026.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Saratoga County homeowners usually get two property tax bills a year. Town and county taxes, plus special district charges, come on one bill mailed at the end of December by your town tax collector; school taxes come on a separate bill, usually in September, paid to your school district. Some towns, such as Clifton Park, levy no general town tax, so their January bill is mostly county tax and district charges. The City of Saratoga Springs bills city and county taxes itself in February, can be paid quarterly, and collects its own delinquent taxes; the City of Mechanicville's City Clerk collects its city and county taxes. Saratoga County does not assess homes: your town or city assessor sets values and takes exemption applications. The County Treasurer's online payment is only for delinquent taxes." }, "36095": { "fips": "36095", "county": "Schoharie County", "state": "New York", "taxYear": "2027 town and county taxes (bills sent January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town tax collector; after the collector's warrant expires in late May or early June, the Schoharie County Treasurer", "url": "https://www.schohariecounty-ny.gov/departments/treasurer/services.php", "source": "https://www.schohariecounty-ny.gov/departments/treasurer/services.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor (each of Schoharie County's 16 towns has its own assessor)", "url": "https://www.schohariecounty-ny.gov/departments/real_property_tax_office/assessment_calender_and_assessor_information.php", "isState": false, "source": "https://www.schohariecounty-ny.gov/departments/real_property_tax_office/assessment_calender_and_assessor_information.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www2.schohariecounty-ny.gov/CountyWebSiteApp/faces/TaxLookUpIndex.xhtml", "source": "https://www2.schohariecounty-ny.gov/CountyWebSiteApp/faces/TaxLookUpIndex.xhtml", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Bills go out January 1 and are payable to your town tax collector without penalty until January 31. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027." } ], "delinquencyNote": "After the January deadline, interest is added at 1% a month (from February 2 in 2027, because of the weekend extension). Your town tax collector takes payments until the collector's warrant expires in late May or early June; after that, pay the County Treasurer. The Treasurer offers a monthly installment agreement that splits the taxes into 12 equal payments; call the office for details. The county forecloses on homes and farms after taxes go unpaid for 4 years, and on commercial property after 2 years.", "source": "https://www.schohariecounty-ny.gov/departments/treasurer/services.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review by Grievance Day. In most towns that is the fourth Tuesday in May (May 25, 2027), and the tentative roll comes out May 1. The county's most recent calendar lists different days in some towns: Blenheim and Summit the Wednesday after the fourth Tuesday in May; Carlisle, Cobleskill and Middleburgh the Thursday after; Sharon the first Tuesday in June, Seward the first Wednesday, Esperance the first Thursday and Conesville the first Monday in June. Confirm the date with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll, which is due July 1.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.schohariecounty-ny.gov/departments/real_property_tax_office/assessment_calender_and_assessor_information.php", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Under a 2023 county law, amended in 2025, a Schoharie County resident who is a member of an incorporated volunteer fire company, fire department or ambulance service serving their own community, or a neighboring city, village, town, county or school district, can get a partial exemption from county property taxes. Apply to your town assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://www.schohariecounty-ny.gov/departments/board_of_supervisors/current_minutes,_local_laws___resolutions.php", "source": "https://www.schohariecounty-ny.gov/Documents/Departments/Board%20of%20Supervisors/Local%20Laws/Local%20Law%20No.%202%20Amending%20Local%20Law%20No.%205%20of%202023%20relating%20to%20property%20tax%20exemptions%20for%20volunteers.pdf", "confidence": "S", "changes": "occasional" } ], "notes": "Schoharie County homeowners can get up to three property tax bills a year. Town and county taxes come on one bill January 1 from your town tax collector. School taxes are billed September 1 and paid to the school tax collector in September and October. Most village taxes are billed June 1 and paid to the village clerk by October 31, but a few villages, including Cobleskill and Schoharie, bill village tax in January. School or village taxes left unpaid after November 30 get a penalty and are added to the next January town and county bill. Schoharie County does not assess homes: your town assessor sets values and takes exemption applications. The county's online tax inquiry shows current-year bills and payments made to the collector, not payments made to the County Treasurer." }, "36103": { "fips": "36103", "county": "Suffolk County", "state": "New York", "taxYear": "2026-2027 (December 1, 2026 to November 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Receiver of Taxes in your town (each of Suffolk County's ten towns has its own)", "url": "https://www.suffolkcountyny.gov/Departments/Real-Property-Tax-Service-Agency/FAQs", "source": "https://www.suffolkcountyny.gov/comptroller/Taxpayer-FAQs", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town's assessor's office (each of Suffolk County's ten towns assesses its own properties)", "url": "https://www.suffolkcountyny.gov/Departments/Real-Property-Tax-Service-Agency/FAQs", "isState": false, "source": "https://www.suffolkcountyny.gov/Departments/Real-Property-Tax-Service-Agency/FAQs", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "First half (or the full year)", "due": "2027-01-10", "note": "Bills are mailed by mid-December and can be paid from December 1. January 10, 2027 is a Sunday. New York law lets a deadline that falls on a weekend or public holiday be met on the next business day, Monday, January 11, 2027, and town receivers have applied that rule before (Riverhead moved the Saturday, January 10, 2026 deadline to Monday, January 12); check your own town receiver's bill, or pay by Friday, January 8, to be safe. Mailed payments count by the postmark date, but a postage-meter postmark does not count. If the first half is paid late, 1% of that half is added, plus 1% more for each further month or part of a month, until May 31." }, { "label": "Second half", "due": "2027-05-31", "note": "May 31, 2027 is Memorial Day, so under the same New York rule payment is on time on the next business day, Tuesday, June 1, 2027 (Riverhead listed June 1 when May 31, 2026 fell on a Sunday). The second half is penalty-free only if the first half has been paid, or is paid at the same time. Partial payments of $200 or more are accepted, and interest is charged only on the unpaid balance." } ], "delinquencyNote": "Taxes still unpaid after May 31 become delinquent and are paid to the Suffolk County Comptroller, not the town, with a 5% penalty plus interest of 1% a month counted from February 1. Taxes unpaid on August 31 also carry a tax sale advertising fee, and the county sells tax liens, usually in December.", "source": "https://www.nysenate.gov/legislation/laws/SCT/13", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint with your town assessor, or with your town's Board of Assessment Review at its hearing, on or before Grievance Day, which the Suffolk County Tax Act sets as the third Tuesday of May each year (May 18 in 2027). Notices of increased assessments are mailed by May 1.", "url": "https://www.suffolkcountyny.gov/Departments/Real-Property-Tax-Service-Agency/FAQs", "source": "https://www.nysenate.gov/legislation/laws/SCT/5", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Suffolk County one bill covers county, town and school taxes, and it is sent and collected by the Receiver of Taxes in your town, not by a county office. Your home is also valued by your town's assessor, so grievances and exemption applications (Enhanced STAR, senior and veterans' exemptions) go to the town. Each town runs its own payment options; the county's online tax portal is for delinquent taxes after May 31. The tax year runs from December 1 to November 30." }, "36111": { "fips": "36111", "county": "Ulster County", "state": "New York", "taxYear": "2027 general taxes (county, town and special district bills sent January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town tax collector; in the City of Kingston, the City Comptroller", "url": "https://www.ulstercountyny.gov/Departments/Finance/Tax-Information", "source": "https://www.ulstercountyny.gov/Departments/Finance/Tax-Information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each municipality in Ulster County assesses its own properties)", "url": "https://www.ulstercountyny.gov/Our-County/Local-Directory/Municipalities/Assessors", "isState": false, "source": "https://www.ulstercountyny.gov/Departments/Finance/Real-Property/Assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "General tax bill (county, town and special districts)", "due": "2027-01-31", "note": "Paid to your town tax collector. January 31, 2027 is a Sunday. State law moves a deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. After that, the town collector still takes payment with interest until June 1, 2027. In the City of Kingston, general taxes are paid to the City Comptroller in two equal installments, due within 45 days and within 120 days after the Common Council sets the tax levy; the city bill prints the dates." } ], "delinquencyNote": "From February 1 interest is added at 1% a month. Your town collector takes payment until June 1, or the next business day if June 1 falls on a weekend or holiday. After that the taxes are delinquent and must be paid to the Ulster County Department of Finance, which offers a monthly installment plan for late taxes under a signed contract; overdue taxes are applied newest first, and property with taxes three years overdue faces foreclosure. The City of Kingston collects its own delinquent taxes.", "source": "https://www.ulstercountyny.gov/Departments/Finance/Tax-Information", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by Grievance Day, which in Ulster County is the fourth Tuesday in May (May 25, 2027); the date can vary, so confirm it with your assessor. The tentative roll is filed May 1. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.ulstercountyny.gov/files/assets/countysite/v/1/finance/documents/real-property-tax/2025-real-property-data-report.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Ulster County gives homeowners 65 and older a 50% exemption from county taxes with income up to $29,000, and a smaller exemption on a sliding scale down to 5% with income up to $37,399.99. Towns, the City of Kingston and school districts set their own limits for their own taxes. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://www.ulstercountyny.gov/Our-County/Local-Directory/Municipalities/Assessors", "source": "https://www.ulstercountyny.gov/files/assets/countysite/v/1/finance/documents/real-property-tax/2025-real-property-data-report.pdf", "confidence": "P", "changes": "occasional" }, { "name": "County exemption for persons with disabilities and limited incomes", "summary": "Ulster County gives homeowners with a qualifying disability a 50% exemption from county taxes with income up to $29,000, and a smaller exemption on a sliding scale down to 5% with income up to $37,399.99. Many towns and the City of Kingston offer no such exemption for their own taxes. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://www.ulstercountyny.gov/Our-County/Local-Directory/Municipalities/Assessors", "source": "https://www.ulstercountyny.gov/files/assets/countysite/v/1/finance/documents/real-property-tax/2025-real-property-data-report.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Cold War veterans exemption", "summary": "Adopted by the Ulster County Legislature in 2008, this exemption takes 15% off the assessed value of a qualifying Cold War veteran's home for county taxes, up to $45,000, plus a further reduction for a service-connected disability of up to $150,000. Apply to your town or city assessor.", "applyBy": "March 1 (the taxable status date)", "url": "https://www.ulstercountyny.gov/Our-County/Local-Directory/Municipalities/Assessors", "source": "https://www.ulstercountyny.gov/files/assets/countysite/v/1/finance/documents/real-property-tax/2025-real-property-data-report.pdf", "confidence": "P", "changes": "occasional" } ], "notes": "Most Ulster County homeowners get two property tax bills a year. The general bill, with county, town and special district taxes, is sent in January and paid to your town tax collector. School taxes come on a separate bill in September: central school districts are due by September 30 without penalty, and the Kingston City School District bills September 15, with the first payment due October 15. Residents of the villages of Ellenville, New Paltz and Saugerties also get a village bill June 1, due before July 1. City of Kingston property owners pay their general taxes to the City Comptroller, not a town collector. The county does not take current tax payments, so ask your town collector how to pay. The county does not assess homes: your town or city assessor sets values and takes exemption applications." }, "36113": { "fips": "36113", "county": "Warren County", "state": "New York", "taxYear": "2027 town and county taxes (bills mailed at the end of December 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector (January through March), or in the City of Glens Falls the city Controller's Office; unpaid town bills go to the Warren County Treasurer on April 1", "url": "https://www.warrencountyny.gov/rp/assescal", "source": "https://www.warrencountyny.gov/rp/assescal", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town or city assessor (each town and the City of Glens Falls values its own properties and takes exemption applications)", "url": "https://www.warrencountyny.gov/rp/exemptions", "isState": false, "source": "https://www.warrencountyny.gov/rp/exemptions", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": "https://www.warrencountyny.gov/treasurer", "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year), in the towns", "due": "2027-01-31", "note": "Bills are mailed at the end of December with a 30-day interest-free period, paid to your town tax collector. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Mailed payments count by the postmark." }, { "label": "City of Glens Falls: city and county tax, first installment", "due": "2027-02-28", "note": "Glens Falls mails one bill in January for both installments and sends no reminder. February 28, 2027 is a Sunday. State law moves a tax deadline that falls on a weekend to the next business day, but in 2020, when the last day of February fell on a weekend, the city's notice named the Friday before as the last day without penalty. To be safe, pay the first installment by Friday, February 26, 2027, or check the date printed on your bill. The city accepts U.S. Postal Service postmarks." }, { "label": "City of Glens Falls: city and county tax, second installment", "due": "2027-06-30", "note": "Payments received after either installment date carry a monthly penalty. The city's published schedule is a standing one it says applies each year; confirm the dates on your bill." } ], "delinquencyNote": "In the towns, the bill carries 1% interest if paid in February and 2% in March. On April 1 unpaid town and county taxes become county liens and must be paid to the Warren County Treasurer, with additional charges. The Treasurer offers monthly installment agreements for delinquent taxes of up to 24 months. The down payment equals the interest, penalties and charges already added, but no more than 25% of what is owed, and a payment more than 15 days late adds a 5% late charge. You must include all your delinquent Warren County parcels and cannot have had a property foreclosed or defaulted on an agreement in the county in the past three years; you can enroll 30 days after your town turns the unpaid taxes over. The county can foreclose on unpaid taxes. Failing to receive a bill does not cancel the taxes or the interest.", "source": "https://warrensburgny.gov/directory/townclerk/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's or city's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your assessor or Board of Assessment Review so it is received by Grievance Day, the fourth Tuesday in May (May 25, 2027), including in the City of Glens Falls. Towns that share an assessor can set a later date, up to the second Tuesday in June, so confirm it with your assessor. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll, which is July 1.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.warrencountyny.gov/rp/assescal", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County senior citizens exemption", "summary": "Warren County grants homeowners 65 and older a partial exemption from county taxes: 50% of assessed value with income under $29,000, shrinking in steps to 5% with income from $36,500 to $37,399. Towns, the City of Glens Falls and school districts set their own, often lower, limits for their own taxes. Apply to your town or city assessor.", "applyBy": "March 1 in most municipalities", "url": "https://www.warrencountyny.gov/rp/exemptions", "source": "https://www.warrencountyny.gov/sites/default/files/rp/docs/INCOME%20REQUIREMENTS%20FOR%20SENIOR%20EXEMPTIONS.pdf", "confidence": "P", "changes": "occasional" }, { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Under a 2023 county law, an active enrolled member of a volunteer fire company, fire department or ambulance service in Warren County with at least two years of service gets a 10% exemption on county taxes for a primary residence in the county, and for life after 20 years of service. Some surviving spouses of volunteers killed in the line of duty also qualify. Apply to your town or city assessor.", "applyBy": "March 1 in most municipalities", "url": "https://www.warrencountyny.gov/news/warren-county-law-change-gives-property-tax-exemption-first-responders", "source": "https://www.warrencountyny.gov/news/warren-county-law-change-gives-property-tax-exemption-first-responders", "confidence": "P", "changes": "occasional" } ], "notes": "Warren County homeowners usually get two property tax bills a year: the town and county bill at the end of December, and a school tax bill mailed around September 1 by the school district's own collector with a 30-day interest-free period. Unpaid school taxes are added, with a penalty, to the January town and county bill. In the City of Glens Falls, the city bills city and county taxes together in two installments and also collects school taxes. The county does not assess homes: your town or city assessor sets values and takes exemption applications. Most towns take online payments through their own tax collector's page, for a fee." }, "36115": { "fips": "36115", "county": "Washington County", "state": "New York", "taxYear": "2027 town and county taxes (bills issued at the turn of the year, around January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector or receiver of taxes (each town in Washington County collects its own town and county bill)", "url": "https://www.washingtoncountyny.gov/783/Property-Tax-Services", "source": "https://www.townofgreenwichny.gov/town-officials/tax-collector/", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor (each town in Washington County assesses its own properties)", "url": "https://www.washingtoncountyny.gov/263/Real-Property-Tax-Service", "isState": false, "source": "https://www.townofgreenwichny.gov/departments/assessor/", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.washingtoncountyny.gov/783/Property-Tax-Services", "source": "https://web.archive.org/web/20260411225522/https://www.washingtoncountyny.gov/783/Property-Tax-Services", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Town and county bills can be paid without interest through January 31. January 31, 2027 is a Sunday, and state law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. Bills usually arrive at the turn of the year; in 2026 the Town of Greenwich issued its bills on December 24, 2025. Your town's own notice gives the exact date and office hours." } ], "delinquencyNote": "Late payments carry interest of 1% a month set by state law: in the Town of Greenwich in 2026, 1% if paid in February and 2% if paid by March 31. After the town's collection period ends, unpaid taxes are returned to the Washington County Treasurer and must be paid there.", "source": "https://www.townofgreenwichny.gov/town-officials/tax-collector/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your town assessor or Board of Assessment Review so it is received by Grievance Day. In most New York towns that is the fourth Tuesday in May (May 25, 2027), but Washington County towns do not all use it: the Town of Greenwich held its 2026 Grievance Day on Wednesday, May 27. Confirm your town's date with your assessor; the tentative roll is filed May 1 in most towns. If the Board denies your complaint, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll, which is July 1 in most towns.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Washington County homeowners can get up to three property tax bills a year: the town and county bill from the town tax collector around January 1, a village tax bill for village residents, and a school tax bill in the fall (in the Town of Greenwich, village taxes are due in June and school taxes in September). The county does not assess homes: your town assessor sets values, takes exemption applications (due by the taxable status date, March 1 in most towns) and hears the first appeal. The county Treasurer's property tax page offers an online lookup of tax bills for every town." }, "36117": { "fips": "36117", "county": "Wayne County", "state": "New York", "taxYear": "2027 town and county taxes (bills issued about January 1, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your town's tax collector (each of Wayne County's 15 towns collects its own bills)", "url": "https://www.waynecountyny.gov/213/Taxpayers-Guide", "source": "https://www.waynecountyny.gov/213/Taxpayers-Guide", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town assessor (each of Wayne County's towns assesses its own properties)", "url": "https://waynecountyny.gov/BusinessDirectoryII.aspx?lngBusinessCategoryID=32", "isState": false, "source": "https://waynecountyny.gov/333/Real-Property-Tax-Service", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.waynecountyny.gov/535/Pay-Your-Taxes", "source": "https://www.waynecountyny.gov/535/Pay-Your-Taxes", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Town and county tax (full year)", "due": "2027-01-31", "note": "Paid to your town tax collector, without penalty or interest in January. January 31, 2027 is a Sunday. State law automatically extends a tax deadline that falls on a weekend or holiday to the next business day, so the last day without interest is Monday, February 1, 2027. You may also pay in two parts: the first by the end of the penalty-free period and the second in February or March with interest added." } ], "delinquencyNote": "Paid in February, the bill carries 1% interest; in March, 2%. On April 1 unpaid bills are turned over to the Wayne County Treasurer, which adds a penalty and 1% interest for each month the taxes are delinquent. The county's own guide gives that penalty as 5% in one place and 25% in another, so call the Treasurer for the exact amount. In September of the second year an enforcement fee of $450 or more is added and the taxes are advertised, and the county can foreclose after two years of nonpayment. From June 1 the Treasurer offers payment plans of up to 24 months, with at least 10% down, to those who qualify.", "source": "https://www.waynecountyny.gov/FAQ.aspx?TID=17", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your town's Board of Assessment Review", "deadline": "File a written complaint (state Form RP-524) with your town assessor or Board of Assessment Review so it is received by Grievance Day, which state law sets as the fourth Tuesday in May in most towns (May 25, 2027); towns that share an assessor may set a date up to the second Tuesday in June, so confirm the date with your assessor. If the Board denies it, you can file for Small Claims Assessment Review or a tax certiorari case within 30 days of the filing of the final assessment roll.", "url": "https://www.tax.ny.gov/pit/property/contest/grievproced.htm", "source": "https://sodusny.gov/sodus-assessor", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Partial exemption for persons with disabilities and limited incomes", "summary": "Wayne County grants a partial exemption from county property tax to homeowners with a disability whose income is limited: 50% of assessed value at an income of $16,100 or less, shrinking in steps to 5%, with no exemption at $24,500 or more. It cannot be combined with the senior citizens exemption for the same tax. Apply every year to your town assessor by the taxable status date.", "applyBy": "March 1 (the taxable status date in the towns)", "url": "https://www.waynecountyny.gov/DocumentCenter/View/9552", "source": "https://www.waynecountyny.gov/DocumentCenter/View/9552", "confidence": "P", "changes": "occasional" }, { "name": "Volunteer firefighter and ambulance worker exemption", "summary": "Under a 2023 county law, an enrolled member of an incorporated volunteer fire company, fire department or ambulance service with at least two years of service gets 10% off the assessed value of a primary residence in the area the company serves, for county taxes, and for life after more than 20 years of service. Membership is certified through the county's emergency management office. Apply to your town assessor.", "applyBy": "March 1 (the taxable status date in the towns)", "url": "https://www.waynecountyny.gov/DocumentCenter/View/9556", "source": "https://www.waynecountyny.gov/DocumentCenter/View/9556", "confidence": "P", "changes": "occasional" } ], "notes": "Wayne County homeowners can get up to three property tax bills a year. The town and county tax comes from the town tax collector about January 1. School taxes are billed in September and paid to your school district, collected September 1 through October 31. Village residents also pay a village tax to the village clerk, June 1 through October 31. School or village taxes left unpaid by November 1 are added, with extra charges, to the next January town and county bill. The county does not assess homes: your town assessor sets values and takes exemption applications. The county's online payment site charges a processor fee for card and electronic check payments." }, "37001": { "fips": "37001", "county": "Alamance County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Alamance County Tax Department, Collections Division", "url": "https://tax.alamancecountync.gov/home-1/collections-division/", "source": "https://tax.alamancecountync.gov/home-1/collections-division/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Alamance County Tax Department, Real Property Division (Appraisal Section)", "url": "https://tax.alamancecountync.gov/home-1/appraisal-section/", "isState": false, "source": "https://tax.alamancecountync.gov/home-1/appraisal-section/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.alamancecountync.gov/pay-online/", "source": "https://tax.alamancecountync.gov/pay-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Bills were mailed July 20, 2026. Taxes are due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. The county's bill page prints this last day as January 5, 2026; state law sets it as January 5 after the September 1 due date, which is January 5, 2027. A 0.5% discount applied to payments made on or before August 31, 2026. Mailed payments count by postmark date, and drop box payments are credited as of the drop date." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid. Unpaid real estate taxes can be advertised in local newspapers from March 1 to June 30, at added cost to the owner, and the county can garnish wages and bank accounts or foreclose.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Alamance County Board of Equalization and Review", "deadline": "Contact the Tax Department first; many concerns are settled without a formal appeal. For the 2026 tax year the county's deadline to appeal a real property value was April 23, 2026. Under state law a hearing before the Board of Equalization and Review must be requested in writing or in person before the board adjourns, and the board first meets between the first Monday in April and the first Monday in May. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://tax.alamancecountync.gov/home-1/business-personal-section/appeal-my-value/", "source": "https://tax.alamancecountync.gov/home-1/business-personal-section/appeal-my-value/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county bill covers county tax, 12 fire districts and six towns whose taxes the county collects: Mebane, Gibsonville, Green Level, Haw River, Ossipee and the Village of Alamance. Burlington, Graham and Elon mail their own city or town tax bills separately from the county bill. A countywide revaluation takes effect January 1, 2027, and the county plans to revalue every four years after that. Online and phone payments go through the county's payment provider: card payments carry a 2.5% fee (minimum $2.00) and e-checks a flat $2.00. Some owners get e-bill emails from alamance-nc.estmt.net, which the county says is its print vendor's authorized site." }, "37003": { "fips": "37003", "county": "Alexander County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Alexander County Tax Office, Tax Collections", "url": "https://alexandercountync.gov/departments/tax-office/", "source": "https://alexandercountync.gov/departments/tax-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Alexander County Tax Office (Tax Administrator)", "url": "https://alexandercountync.gov/departments/tax-office/", "isState": false, "source": "https://alexandercountync.gov/departments/tax-office/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://alexandercountync.gov/departments/tax-office/", "source": "https://alexandercountync.gov/departments/tax-office/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Real and personal property bills are mailed in August and are legally due September 1, 2026, but can be paid without interest on or before January 5, 2027, which is a Tuesday. Bills go to the owner of record on January 1 of the tax year, and not receiving a bill does not excuse the tax." } ], "delinquencyNote": "Interest starts on January 6, 2027: 2% from January 6 through February 1, plus 3/4% for each month after that until paid. The names of owners with unpaid real estate taxes are advertised in the local paper in April, with an added advertising fee, and the county can garnish wages, attach bank accounts or foreclose.", "source": "https://alexandercountync.gov/pdf/tax-questions.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Alexander County Board of Equalization and Review", "deadline": "Under state law a hearing must be requested in writing or in person before the Board of Equalization and Review adjourns, and the board first meets between the first Monday in April and the first Monday in May; the county has not posted its adjournment date. A countywide reappraisal takes effect January 1, 2027, and the county expects to mail new value notices in February or March 2027 with instructions on how to appeal. In a reappraisal year the board may stay in session until December 1. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://alexandercountync.gov/commissioners-hear-revaluation-update/", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county's tax office both values property and collects the tax. A countywide reappraisal takes effect January 1, 2027, so values on 2027 bills will change. Bills are mailed to the owner even when a lender escrows the taxes; the county does not know who your mortgage company is, so forward the bill to your lender. The county bill also carries a fire district tax that depends on where the property sits. The county's Pay Taxes link goes to an outside tax records site where bills can be looked up and paid." }, "37009": { "fips": "37009", "county": "Ashe County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Ashe County Tax Administration, Tax Collections", "url": "https://www.ashecountygov.com/departments/tax-administration", "source": "https://ashecountytax.com/#/contact", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Ashe County Tax Administration, Tax Assessing", "url": "https://www.ashecountygov.com/departments/tax-administration", "isState": false, "source": "https://www.ashecountygov.com/departments/tax-administration", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://ashecountytax.com/taxes.html", "source": "https://ashecountytax.com/#/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are due September 1, 2026. Taxes can be paid without interest through January 5, so 2026 bills are payable at face amount until January 5, 2027 (a Tuesday). A mailed payment counts as paid on its U.S. Postal Service postmark date. The county takes 2% off a bill paid by August 31, before the due date; the discount does not apply to delinquent amounts." } ], "delinquencyNote": "Interest of 2% is added on January 6 for the first month, plus an additional 0.75% each month after that until the tax is paid in full.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Ashe County Board of Equalization and Review (the County Commissioners sitting as the board)", "deadline": "Ashe County's next reappraisal takes effect January 1, 2027, with notices expected in January or February 2027. An informal review should be requested within 30 days of the reappraisal notice and before the Board of Equalization and Review convenes; a formal appeal must be filed in writing or online before the board adjourns. The board usually begins meeting around the first week of April.", "url": "https://ashecountytax.com/content/files/E&R.pdf", "source": "https://ashecountytax.com/content/files/2027_questions.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Ashe County revalues all real property effective January 1, 2027, so 2027 bills will reflect new values. The county bill also carries a fire district tax that depends on where the property sits. The Town of West Jefferson sends its own annual town tax bill, payable at West Jefferson Town Hall, so owners there get two bills; the county's rate sheet lists town rates only for Jefferson and Lansing." }, "37011": { "fips": "37011", "county": "Avery County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Avery County Tax Collections Office", "url": "https://www.averycountync.gov/departments/tax_collector.php", "source": "https://www.averycountync.gov/departments/tax_collector.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Avery County Tax Assessor's Office", "url": "https://www.averycountync.gov/departments/tax_assessment.php", "isState": false, "source": "https://www.averycountync.gov/departments/tax_assessment.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.averycountync.gov/departments/tax_collector.php", "source": "https://www.averycountync.gov/departments/tax_collector.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-05", "note": "State law (G.S. 105-360) sets the same schedule for every North Carolina county: 2026 taxes were due September 1, 2026 and can be paid without interest through Tuesday, January 5, 2027. Mailed payments count as received on the U.S. Postal Service postmark date. Avery County's own pages do not print these dates." } ], "delinquencyNote": "Under state law, interest starts January 6, 2027: 2% for the first month, then 3/4% for each month after that until the bill is paid.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Avery County Board of Equalization and Review", "deadline": "A written request for a hearing must reach the board before it adjourns. For 2026 the county asked for appeal forms by April 28, 2026 so it could schedule hearings, and its published notice set final adjournment, the last chance to request a hearing, for 3:00 p.m. on May 4, 2026. The board meets each year between the first Monday in April and the first Monday in May; 2027 dates are not yet posted. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.averycountync.gov/departments/revaluation_program.php", "source": "https://www.averycountync.gov/departments/tax_assessors_office.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In September 2026 the county said its online and phone payment system was temporarily down and that it could take payments only in person at the tax office in Newland or by check mailed to Tax Collections, PO Box 355, Newland, NC 28657; the county tax collector's page says whether online payment is back. The county bill carries the county-wide tax and a fire district tax only. Banner Elk, Beech Mountain, Crossnore, Elk Park, Newland, Seven Devils and Sugar Mountain each levy their own town tax on property inside town limits, and that tax is not on the county bill. Current real property values date from the revaluation effective January 1, 2022." }, "37019": { "fips": "37019", "county": "Brunswick County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Brunswick County Tax Office, Collections Division", "url": "https://brunswickcountync.gov/1106/Tax-Bills-Payments", "source": "https://brunswickcountync.gov/1106/Tax-Bills-Payments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Brunswick County Tax Office (Tax Assessor, real property appraisal)", "url": "https://brunswickcountync.gov/462/Real-Property", "isState": false, "source": "https://brunswickcountync.gov/447/Tax-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://brunswickcountync.gov/1106/Tax-Bills-Payments", "source": "https://brunswickcountync.gov/1106/Tax-Bills-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "2026 property taxes are legally due September 1, 2026 but can be paid without interest through January 5, 2027, which is a Tuesday. If January 5 falls on a weekend or legal holiday, the county moves the deadline to the next business day. Mailed payments must carry a U.S. Postal Service postmark dated by January 5, 2027; the county does not accept other postmarks." } ], "delinquencyNote": "Interest starts January 6, 2027, not September 1: 2% is added to any unpaid balance on January 6, then 3/4% more on February 1, 2027 and on the first of each month after that until the bill is paid.", "source": "https://brunswickcountync.gov/Calendar.aspx?EID=1532", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Brunswick County Board of Equalization and Review", "deadline": "Start with an informal review by the Tax Assessor's appraisers; once the Board of Equalization and Review convenes, only the board can change a value. An appeal must be filed before the board adjourns, and appeals received after that are generally not heard until the following year. For 2026 values the deadline was 5:00 PM on April 20, 2026 (online, or mailed with a U.S. Postal Service postmark of that date). New values from the 2027 revaluation are to be mailed by the end of March 2027. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision. Filing an appeal does not delay the due date of the tax bill.", "url": "https://brunswickcountync.gov/1103/Property-Reviews-and-Appeals", "source": "https://www.brunswickcountync.gov/Calendar.aspx?EID=1531", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county bill also carries town tax for Bald Head Island, Belville, Boiling Spring Lakes, Bolivia, Calabash, Carolina Shores, Caswell Beach, Leland, Navassa, Northwest, Oak Island (new for 2026), Sandy Creek, Shallotte, Southport, St. James, Sunset Beach and Varnamtown. Holden Beach and Ocean Isle Beach send their own separate town bills. The bill can also include a fire fee for the fire department that serves the property; it is based on a building's heated square footage, or on acreage for vacant land, not on the property's value. The county revalues property every four years; the next revaluation takes effect January 1, 2027. Online and phone card payments carry a 2.65% fee (at least $2.00); e-check payments are free." }, "37023": { "fips": "37023", "county": "Burke County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Burke County Tax Office, Tax Collections", "url": "https://burkenctax.com/", "source": "https://burkenctax.com/content/2122.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Burke County Tax Office, Real Estate Appraisal", "url": "https://burkenctax.com/", "isState": false, "source": "https://burkenctax.com/content/2119.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.burkenctax.com/taxes.html#/", "source": "https://burkenctax.com/content/2126.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are due September 1 each year, and payment without interest may be made through January 5; for 2026 bills that is January 5, 2027, a Tuesday. If January 5 falls on a Saturday, Sunday or holiday, the county extends the deadline to the next business day. Bills are mailed in July. The county gives a 1% discount on bills paid in July and August, so that discount has ended for 2026 bills. Mailed payments count by the U.S. Postal Service postmark date, not a metered postmark." } ], "delinquencyNote": "Taxes not paid in full by January 5 are charged 2% interest on January 6, plus 0.75% on the first day of each month after that until paid. Real estate taxes still unpaid after February 28 are advertised in the local newspaper, usually on the second Sunday in March, with a $5.00 fee for each property advertised. If the taxes are unpaid on January 6 after a sale, the owner as of that date becomes responsible for them.", "source": "https://burkenctax.com/content/2123.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Burke County Board of Equalization and Review", "deadline": "Values change for 2027 because Burke County's next countywide reappraisal takes effect January 1, 2027. The county says it will accept appeals of 2027 values from January 2, 2027 through March 31, 2027, by hand delivery or mail, not email or fax. State law lets an owner request a hearing in writing or in person until the Board of Equalization and Review adjourns, which in a reappraisal year can be as late as December 1, so the county's March 31 date is earlier than the legal deadline. The county has not posted its 2027 meeting or adjournment dates. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://burkenctax.com/content/2130.html", "source": "https://burkenctax.com/content/2130.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county bill also carries town tax for Hildebran, Glen Alpine, Long View, Connelly Springs, Rhodhiss, Valdese and Drexel, and fire district tax. The City of Morganton is not on the county's list of towns it collects for, so Morganton owners should check with the city about city tax. Bills go to the owner even when a mortgage lender escrows the taxes; the lender gets the billing information electronically if it asks. Card payments carry a convenience fee charged by PayPal, and partial payments are accepted. The county's next countywide reappraisal takes effect January 1, 2027." }, "37027": { "fips": "37027", "county": "Caldwell County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Caldwell County Tax Administrator's Office, Tax Collections", "url": "https://www.caldwellcountynctax.com/", "source": "https://www.caldwellcountynctax.com/content/1317.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Caldwell County Tax Administrator's Office, Appraisal/Reappraisal", "url": "https://www.caldwellcountynctax.com/#/property", "isState": false, "source": "https://www.caldwellcountynctax.com/content/1317.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.caldwellcountync.org/131/Online-Payments", "source": "https://www.caldwellcountync.org/131/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Bills are mailed in July. Taxes are due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. If January 5 falls on a weekend or holiday, the county extends the deadline to the next business day. For 2026 bills the county gave a 2% discount for payment in July and 1% in August. Mailed payments count by the U.S. Postal Service postmark date; postage meter dates are not accepted." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1: 2% for January, plus 3/4% for each month after that. Unpaid real estate taxes are advertised in the local newspaper between March 1 and June 30, at added cost to the owner, and the county can garnish wages, attach bank accounts, take the amount from a North Carolina income tax refund or lottery winnings, seize personal property, or foreclose. If the taxes are still unpaid on January 6 after a sale, the owner as of that date becomes responsible for them.", "source": "https://www.caldwellcountynctax.com/content/1321.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Caldwell County Board of Equalization and Review", "deadline": "Mail or deliver the county's appeal form, with appraisals, closing statements, photos or other proof, to the Board of Equalization and Review in care of the Caldwell County Tax Administrator. The owner has to show that the value is too high or not uniform, and the board can sustain, lower or raise the value. Under state law a hearing must be requested before the board adjourns, and the board first meets between the first Monday in April and the first Monday in May; the county has not posted its 2026 adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.caldwellcountynctax.com/#/forms", "source": "https://caldwellcountynctax.com/content/files/Appeal%20Form%202025.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county bill covers county tax, the rescue district, 14 fire districts and three towns whose taxes the county collects: Sawmills, Rhodhiss and the Village of Cedar Rock. The county does not collect for Lenoir, Granite Falls, Hudson, Blowing Rock, Hickory or Rutherford College, so owners in those places get a separate city or town bill as well as the county bill. The last countywide revaluation took effect January 1, 2025, and those values stay in place until the next one. The county does not send real estate bills to mortgage companies, so owners with escrow should make sure their lender pays." }, "37035": { "fips": "37035", "county": "Catawba County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Catawba County Tax Office", "url": "https://www.catawbacountync.gov/county-services/tax/", "source": "https://www.catawbacountync.gov/county-services/tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Catawba County Tax Office", "url": "https://www.catawbacountync.gov/county-services/tax/property-tax/real-property/", "isState": false, "source": "https://www.catawbacountync.gov/county-services/tax/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxbill.catawbacountync.gov/ITSPublicCT/TaxBillSearch", "source": "https://www.catawbacountync.gov/online-services/online-payments/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Under state law, taxes are due September 1, 2026, and can be paid without interest through January 5, 2027, which is a Tuesday. A mailed payment counts as received on the date of the U.S. Postal Service postmark. The county has not posted its 2026 billing calendar." } ], "delinquencyNote": "Under state law, interest starts on January 6: 2% for January, plus 3/4% for each month after that until the taxes are paid. Each year the county advertises the names of owners with unpaid taxes in local newspapers.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Catawba County Board of Equalization and Review", "deadline": "For tax year 2026 the deadline to file an informal appeal was 5:00 p.m. on Monday, April 27, 2026, and the Board of Equalization and Review has since adjourned for new appeals. The county says the next chance to appeal opens in January 2027. Appeals can be filed online, by mail or by email on the county's appeal form, with evidence such as photos, sales or appraisals. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.catawbacountync.gov/county-services/tax/revaluation/online-realpropertyappeal/", "source": "https://taxbill.catawbacountync.gov/taxpayerportalct/Appeal", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county bills and collects taxes for every city and town in the county, so one bill carries the county rate plus either a city rate or a fire district rate. It also collects the Hickory and Long View city taxes on the parts of those cities that lie in Burke County. The county does not split a bill between buyer and seller after a sale; check your closing papers to see who paid. The last countywide revaluation took effect January 1, 2023, and the next takes effect January 1, 2027. A convenience fee applies to online payments." }, "37037": { "fips": "37037", "county": "Chatham County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Chatham County Tax Office, Collections Division", "url": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/collections-division", "source": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/collections-division", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Chatham County Tax Office, Appraisal Division and Listing Division", "url": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/appraisal-division", "isState": false, "source": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/appraisal-division", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/collections-division", "source": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/collections-division", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "North Carolina law makes property taxes due September 1 and lets them be paid at face amount before January 6, so 2026 bills can be paid without interest through January 5, 2027 (a Tuesday); the county calls January 5 the due date. A mailed payment counts as paid on its U.S. Postal Service postmark date." } ], "delinquencyNote": "Under state law, interest of 2% is added on January 6, and from February 1 interest of 3/4% a month (or part of a month) is added until the bill is paid. Unpaid real estate taxes can end in a tax foreclosure sale.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Chatham County Board of Equalization and Review", "deadline": "For tax year 2026 the board convened April 6, 2026 and adjourned April 20, 2026 at 5:00 p.m., after which it accepted no new appeals for 2026. The board meets each spring between the first Monday in April and the first Monday in May, and the meeting dates are advertised in the Chatham News and the Chatham Record. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/board-of-equalization-and-review/board-of-equalization-and-review-meetings", "source": "https://www.chathamcountync.gov/government/departments-programs-i-z/tax-administration/appraisal-division", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Low Income Tax Relief Program", "summary": "County assistance of up to $500, and no more than half of the current year's tax bill, for residents who have owned and lived in the home as their primary residence for at least 5 years, are current on their property taxes, and have household earned income at or below 80% of the county's area median income (households receiving Food and Nutrition Services through county Social Services skip the income check).", "applyBy": null, "url": "https://www.chathamcountync.gov/government/departments-programs-a-h/affordable-housing/tax-relief-program", "source": "https://www.chathamcountync.gov/government/departments-programs-a-h/affordable-housing/tax-relief-program", "confidence": "S", "changes": "annual" } ], "notes": "Chatham County sends one combined bill: the county rate plus the rate for the town or fire district you live in, so Siler City, Pittsboro, Goldston, Cary and Apex taxes appear on the county bill rather than a separate town bill. Bills are typically mailed in August; if you have not received one by October 1, call the tax office at 919-542-8260. Paying online by card carries a 2.5% vendor fee ($2.00 minimum), and by e-check $1.25. The county's last countywide reappraisal took effect January 1, 2025, and the next is scheduled for 2029." }, "37043": { "fips": "37043", "county": "Clay County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Clay County Tax Office, Tax Collector", "url": "https://tax.claync.us/pay-taxes", "source": "https://tax.claync.us/contact", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clay County Tax Office, County Assessor", "url": "https://tax.claync.us/real-estate", "isState": false, "source": "https://tax.claync.us/contact", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.claync.us/pay-taxes", "source": "https://tax.claync.us/pay-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "North Carolina law makes property taxes due September 1 and lets them be paid at face amount before January 6, so 2026 bills can be paid without interest through January 5, 2027 (a Tuesday). A mailed payment counts as paid on its U.S. Postal Service postmark date. The county mails annual bills on or before September 1." } ], "delinquencyNote": "Taxes not paid in full by January 5 are charged 2% interest for January, then an additional 0.75% for each month after that until paid.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clay County Board of Equalization and Review", "deadline": "For 2026, a reappraisal year, informal appeals ran April 21 to May 20, 2026 and formal appeals closed at 9 a.m. on August 17, 2026. In other years, a request for a hearing must be made before the Board of Equalization and Review adjourns; state law has the board first meet between the first Monday in April and the first Monday in May.", "url": "https://tax.claync.us/appeals", "source": "https://tax.claync.us/appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county tax office also collects the Town of Hayesville's property tax, so Hayesville owners pay both on the county bill. Clay County completed a countywide reappraisal for 2026, so many values changed this year. Online payments go through an outside processor (WebTaxPay), which charges 2.25% on credit cards, a flat $4.95 on debit cards and a flat $2.00 on electronic checks. Escrowed owners do not get a paper bill sent to their lender; the mortgage company pulls the bill from the county. The mailing address for payments is P.O. Box 486, Hayesville, NC 28904." }, "37045": { "fips": "37045", "county": "Cleveland County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Cleveland County Tax Administration, Tax Collector", "url": "https://www.clevelandcountytaxes.com/#/about", "source": "https://www.clevelandcountytaxes.com/#/about", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cleveland County Tax Administration, Listing (Tax Assessor)", "url": "https://www.clevelandcountytaxes.com/#/about", "isState": false, "source": "https://www.clevelandcountytaxes.com/#/about", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clevelandcountytaxes.com/taxes.html", "source": "https://www.clevelandcountytaxes.com/#/taxPayOptions", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are due September 1, and you can pay without interest through January 5, 2027 (a Tuesday). The county says that if January 5 falls on a Saturday, Sunday or holiday, the deadline moves to the next business day. Mailed payments count as received on the date of the U.S. Postal Service postmark." } ], "delinquencyNote": "Taxes not paid in full by January 5 are charged 2% on January 6 (the county calls it a penalty; state law calls it interest), then 3/4% interest each month until paid. Unpaid real estate taxes are advertised in the local newspaper between March 1 and June 30, and the advertising cost is added to what you owe.", "source": "https://www.clevelandcountytaxes.com/#/property", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cleveland County Board of Equalization and Review", "deadline": "A request to the board must be in writing and made before the board adjourns; the county publishes the adjournment date in the local newspaper and on its website. For tax year 2026 the county asked for informal appeals to its staff by March 31, 2026; to request the formal board appeal form, call 704-484-4915. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.clevelandcounty.com/main/departments/2025_property_revaluation.php", "source": "https://www.clevelandcounty.com/forms1/view.php?id=45970", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Cleveland County's last countywide revaluation took effect January 1, 2025. The county tax office bills and collects for the whole county, including its 15 towns and cities, and your total depends on where you live: the county adds the rate for your town, fire district or school district to the county rate, so check your district on the county's tax estimator or your bill. Bills are mailed in July or August. If your mortgage lender asks for your billing information, the county does not mail the bill to you. Online payments go through PayPal with a transaction fee (no PayPal account needed), and partial payments cannot be made online, only by mail or at the tax office." }, "37049": { "fips": "37049", "county": "Craven County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Craven County Tax Department, Tax Collection Division", "url": "https://www.cravencountync.gov/2251/Tax-Collection", "source": "https://www.cravencountync.gov/220/Tax-Administration", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Craven County Tax Department, Real Estate Appraisal Division", "url": "https://www.cravencountync.gov/2258/Real-Estate-Appraisal", "isState": false, "source": "https://www.cravencountync.gov/220/Tax-Administration", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.cravencountync.gov/2363/BillPay", "source": "https://www.cravencountync.gov/2363/BillPay", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are due September 1, 2026, and you can pay without interest through January 5, 2027, which is a Tuesday. Under state law, a mailed payment counts as received on the date of the U.S. Postal Service postmark." } ], "delinquencyNote": "Taxes unpaid after January 5 are delinquent on January 6. State law charges interest of 2% for January and 3/4% more for each month after that. The county mails delinquent notices in mid-January, begins debt setoff, wage garnishment and bank attachment in mid-February, and publishes unpaid real estate taxes in the newspaper if they are not paid by March 31.", "source": "https://www.cravencountync.gov/m/newsflash/home/detail/1075", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Craven County Board of Equalization and Review", "deadline": "Send the county's written appeal form to the Board of Equalization and Review in care of the Craven County Tax Department. For tax year 2026 the deadline was noon on Friday, April 10, 2026; the county has not yet posted the deadline for tax year 2027. Values are based on market value as of January 1, 2023, the last countywide revaluation. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.cravencountync.gov/2258/Real-Estate-Appraisal", "source": "https://cravencountync.gov/DocumentCenter/View/14983/2026-Appeal-Form-to-Board-of-Equalization-and-Review", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county bills and collects City of New Bern property taxes on the same bill as the county tax. Its 2026 tax rate sheet also lists a combined county and town rate for Bridgeton, Cove City, Dover, Havelock, River Bend, Trent Woods and Vanceboro. Bills can be paid online at the county's myCravenCountyNC portal, which accepts partial and scheduled payments, by mail, by phone through the county's card processor, or in person at 226 Pollock Street in New Bern. The last countywide revaluation took effect January 1, 2023, and the next is scheduled for 2028." }, "37053": { "fips": "37053", "county": "Currituck County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Currituck County Tax Department", "url": "https://currituckcountync.gov/tax/", "source": "https://currituckcountync.gov/tax/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Currituck County Tax Department", "url": "https://currituckcountync.gov/tax/", "isState": false, "source": "https://currituckcountync.gov/tax/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://currituckcountync.gov/tax/tax-online-services/", "source": "https://currituckcountync.gov/tax/tax-online-services/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "North Carolina law makes property taxes due September 1 and lets them be paid at face amount before January 6, so 2026 bills can be paid without interest through January 5, 2027 (a Tuesday). The county says bills are mailed in mid-August and become delinquent after January 5. A mailed payment counts as paid on its U.S. Postal Service postmark date." } ], "delinquencyNote": "Taxes not paid by January 5 are charged 2% interest on January 6, then an additional 3/4% for each month or part of a month after that until paid.", "source": "https://currituckcountync.gov/tax/tax-business-requirement/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Currituck County Board of Equalization and Review", "deadline": "For tax year 2026 the board met on April 20, 2026. A real property appeal must be made in writing or in person before the board adjourns; after that there is no further appeal for that tax year. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://currituckcountync.gov/tax/equalization-review/", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Currituck County has no incorporated towns, so there is no separate town bill. Depending on where the property sits, fire, road, water and sewer, stormwater or solid waste district taxes are added to the county rate, and each dwelling is charged an annual solid waste fee that is higher on the southern beaches than on the mainland. Low-income homeowners can apply to the tax office to waive the trash and recycling fee by December 31; the waiver does not reduce the property tax itself. If your mortgage lender pays from escrow, lenders' tax services often do not pay the county until late November or December. Vehicle taxes are paid to the state DMV with your registration renewal, not on this bill. Online payments go through the county's Citizen Self Service portal." }, "37057": { "fips": "37057", "county": "Davidson County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Davidson County Tax Collector's Office", "url": "https://www.co.davidson.nc.us/394/Collections", "source": "https://www.co.davidson.nc.us/394/Collections", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Davidson County Tax Assessor", "url": "https://www.co.davidson.nc.us/355/Tax-Assessor", "isState": false, "source": "https://www.co.davidson.nc.us/355/Tax-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxsearch.co.davidson.nc.us/TaxBillSearch", "source": "https://www.co.davidson.nc.us/394/Collections", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Bills are mailed in July. Taxes are due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. If January 5 falls on a Saturday or Sunday, the county extends the payment period to the next business day. The county gives a 1 1/2% discount for payment in July and 1% in August; the discount does not apply to City of Lexington tax or the Lexington municipal service district. Mailed payments count by the U.S. Postal Service postmark." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid. Unpaid real estate taxes can be advertised in local newspapers from March 1 to June 30, at added cost to the owner, and the county can garnish wages and bank accounts or foreclose.", "source": "https://www.co.davidson.nc.us/394/Collections", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Davidson County Board of Equalization and Review", "deadline": "Start with an informal review with a county appraiser. A formal appeal to the Board of Equalization and Review must be requested in writing or in person before the board adjourns; state law has the board first meet between the first Monday in April and the first Monday in May, and its meeting and adjournment dates are published in a local newspaper. For the 2026 tax year the county's appeal deadline was April 30, 2026. Because the 2026 revaluation was postponed, a value changed on a 2026 appeal applies from the 2027 tax year. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.co.davidson.nc.us/1070/Property-Appeal", "source": "https://www.co.davidson.nc.us/1070/Property-Appeal", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Davidson County's 2026 revaluation was postponed to 2027 under new state legislation, so 2026 bills are based on the values from the previous revaluation, and a value change from a 2026 appeal takes effect for the 2027 tax year instead. City and town taxes for Lexington, Thomasville, Denton, Wallburg and Midway, and the Davidson County part of High Point, are on the county's 2026 rate schedule alongside fire district and Lexington and Thomasville school district rates, so the total depends on where the property sits. Questions about values and listings go to the Tax Assessor at 336-242-2160; payments go to the Tax Collector at 336-242-2180 or P.O. Box 1577, Lexington, NC 27293." }, "37061": { "fips": "37061", "county": "Duplin County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Duplin County Tax Administration, Collections Office", "url": "https://duplinnc.gov/215/Tax-Administration", "source": "https://duplinnc.gov/215/Tax-Administration", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Duplin County Tax Administration, Assessing Office", "url": "https://duplinnc.gov/215/Tax-Administration", "isState": false, "source": "https://duplinnc.gov/215/Tax-Administration", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.duplinnc.gov/251/Online-Payments", "source": "https://www.duplinnc.gov/251/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Under state law, 2026 taxes are legally due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. The county's own pages do not print the 2026 dates. A mailed payment counts as paid on the date of its U.S. Postal Service postmark." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid. The county's Collections Office can garnish wages, attach bank accounts and foreclose to collect unpaid taxes.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Duplin County Board of Equalization and Review", "deadline": "The county takes informal appeals of real property values on its own appeal form first. Under state law a formal appeal must be requested in writing or in person before the Board of Equalization and Review adjourns; the board first meets between the first Monday in April and the first Monday in May, and in a year without a revaluation it normally adjourns by July 1. The county has not posted its adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.duplinnc.gov/228/Board-of-Equalization-Review", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county tax office both values property and collects the county bill. It also collects town taxes for Calypso, Greenevers, Kenansville, Magnolia, Rose Hill, Teachey, Wallace and Warsaw; owners in any other town should check with the town. Values come from the county's January 1, 2025 revaluation; the next one is set for January 1, 2030. You can pay online through the county's payment portal, by phone, or in person at 117 Beasley Street in Kenansville; paying by debit or credit card carries a fee online, by phone and in person." }, "37067": { "fips": "37067", "county": "Forsyth County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Forsyth County Tax Collector's Office (Tax Administration)", "url": "https://www.forsyth.cc/tax/collections.aspx", "source": "https://www.forsyth.cc/tax/collections.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Forsyth County Tax Assessor's Office, Real Estate Appraisal Section", "url": "https://www.forsyth.cc/Tax/real_estate.aspx", "isState": false, "source": "https://www.forsyth.cc/Tax/real_estate.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.forsyth.cc/tax/payment.aspx", "source": "https://www.forsyth.cc/tax/payment.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Bills are mailed in July. Taxes are due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. If January 5 falls on a Saturday or Sunday, the county extends the payment period to the next business day. Payment must be in the Tax Collector's Office or postmarked by the U.S. Postal Service by January 5; the county suggests mailing at least 5 business days early." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid. Unpaid real estate taxes can be advertised in local newspapers from March 1 to June 30, at added cost to the owner, and the county can garnish wages and bank accounts or foreclose. If the taxes are unpaid on January 6, whoever owns the property on that date becomes liable for them.", "source": "https://www.forsyth.cc/tax/collections.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Forsyth County Board of Equalization and Review", "deadline": "Appeals to the Board of Equalization and Review must be received or postmarked after January 1 and no later than the last business day in June. For the 2026 tax year the deadline was June 30, 2026; an owner whose real estate value notice was dated after June 15, 2026 had 15 days to file. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.forsyth.cc/Tax/real_estate.aspx", "source": "https://forsyth.cc/tax/assets/documents/2026_BER_appeal_form.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county collects the property tax for every city and town in the county (Winston-Salem, Bethania, Clemmons, Kernersville, Lewisville, Rural Hall, Tobaccoville, Walkertown, and the Forsyth County parts of High Point and King) and for the fire districts, so city and town tax is on the same county bill. The county last reappraised all property in 2025 and has generally reappraised every four years since 1988. Paying online by card or e-check, or by phone, carries a convenience fee, because state law does not let the county absorb it." }, "37087": { "fips": "37087", "county": "Haywood County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Haywood County Tax Collections", "url": "https://www.haywoodcountync.gov/274/Tax-Collections", "source": "https://www.haywoodcountync.gov/274/Tax-Collections", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Haywood County Tax Assessor's Office", "url": "https://www.haywoodcountync.gov/850/Tax-Assessors-Office", "isState": false, "source": "https://www.haywoodcountync.gov/850/Tax-Assessors-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.haywoodcountync.gov/274/Tax-Collections", "source": "https://www.haywoodcountync.gov/274/Tax-Collections", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes become due each September and are payable through January 5 without interest; state law makes the 2026 bill due September 1, 2026 and payable at face amount through January 5, 2027, a Tuesday. Bills are mailed in late August or early September. Under state law a mailed payment counts as received on its U.S. Postal Service postmark date. Owners who cannot pay in full by January 5 can set up monthly payments with Tax Collections." } ], "delinquencyNote": "After January 5, interest of 2% is added, and another 3/4% is added on the first day of each month after that until the bill is paid in full. Unpaid real estate taxes are advertised in the newspaper each March, and an advertising fee is added to the bill. The county can also attach bank accounts, garnish wages or rents, levy on personal property or foreclose.", "source": "https://www.haywoodcountync.gov/Faq.aspx?QID=158", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Haywood County Board of Equalization and Review", "deadline": "Start with an informal review by an appraiser in the Assessor's Office, then appeal to the Board of Equalization and Review. Under state law the request must be made in writing or in person before the board adjourns; the board first meets between the first Monday in April and the first Monday in May and, in a year without a revaluation, must finish by July 1. The county has not posted its 2026 adjournment date. Haywood County's next countywide reappraisal takes effect January 1, 2027; in a reappraisal year the board can sit until December 1, and the county's reappraisal guidance asks owners to appeal within 30 days of the date on their value notice. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.haywoodcountync.gov/Faq.aspx?QID=178", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The towns of Waynesville, Canton and Maggie Valley each send their own town tax bill, separate from the county bill, so owners in those towns get two bills. Tax bills are mailed only to the owner, not to a mortgage lender or escrow company, even when the lender pays the taxes. Mailed county payments go to the county's lockbox, Haywood County Tax Collections, PO Box 96270, Charlotte, NC 28296, not to the Waynesville office. Online payments carry a 3% card fee or a 2% e-check fee charged by an outside vendor. The county's next countywide reappraisal, postponed from 2025 after Hurricane Helene, takes effect January 1, 2027, so values will change on 2027 bills." }, "37099": { "fips": "37099", "county": "Jackson County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jackson County Tax Administration, Tax Collections", "url": "https://www.jacksonnc.org/456/Tax-Collections", "source": "https://www.jacksonnc.org/174/Tax-Administration", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jackson County Tax Administration, Tax Assessment", "url": "https://www.jacksonnc.org/332/Real-Property", "isState": false, "source": "https://www.jacksonnc.org/174/Tax-Administration", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jacksonnc.org/456/Tax-Collections", "source": "https://www.jacksonnc.org/456/Tax-Collections", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are due September 1, 2026. 2026 bills can be paid without interest through January 5, 2027 (a Tuesday), the county's last day to pay 2026 bills. Bills were mailed July 20, 2026. A mailed payment counts as paid on its U.S. Postal Service postmark date." } ], "delinquencyNote": "Unpaid 2026 property tax bills become delinquent on January 6, 2027, when 2% interest is added, plus an additional 0.75% each month after that until the bill is paid in full.", "source": "https://www.jacksonnc.org/174/Tax-Administration", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jackson County Board of Equalization and Review", "deadline": "The 2026 appeal period closed April 24, 2026. Each year an informal appeal of a real property value must be filed by the last business day in February; after that, a formal appeal can be filed until the Board of Equalization and Review adjourns, which in a year without a reappraisal is no later than July 1. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days of the date on the decision notice.", "url": "https://www.jacksonnc.org/332/Real-Property", "source": "https://www.jacksonnc.org/DocumentCenter/View/855", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county collects property tax for the towns of Dillsboro, Forest Hills, Highlands and Webster, but the Town of Sylva collects its own taxes, so Sylva owners get a separate town bill. Bills are mailed to the owner even when a lender escrows the taxes, and the owner is responsible for making sure the lender pays. Online payments go through an outside processor, Invoice Cloud; checks are payable to Jackson County Tax Collector. The last countywide reappraisal took effect January 1, 2025, and the next is planned for 2029." }, "37101": { "fips": "37101", "county": "Johnston County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Johnston County Tax Administration, Tax Collections", "url": "https://www.johnstonnc.gov/tax2/", "source": "https://www.johnstonnc.gov/tax2/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Johnston County Tax Administration, appraisal division", "url": "https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=realProp", "isState": false, "source": "https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=Bill_Add", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=ways2pay", "source": "https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=ways2pay", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-05", "note": "2026 taxes were due September 1, 2026 and can be paid without interest through Tuesday, January 5, 2027, as set by state law (G.S. 105-360). Mailed payments count as received on the U.S. Postal Service postmark date. Payment in full is the default; the county also accepts weekly, biweekly or monthly installments under a signed payment agreement, as long as the full 2026 amount is paid by January 5, 2027." } ], "delinquencyNote": "Interest starts January 6, 2027: 2% for the first month, then 3/4% for each month after that until the bill is paid, set by state law. Unpaid taxes are also subject to enforced collection.", "source": "https://johnstonnc.com/files/taxoffice/2026_Pay_Agree2.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Johnston County Board of Equalization and Review", "deadline": "A written appeal must reach the Board of Equalization and Review before it adjourns. For 2026 values the county stopped taking appeals at 5:00 PM on April 28, 2026. The county says appeals of 2027 values open in February 2027 and has not yet posted the 2027 closing date. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=appeals", "source": "https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Johnston County's current real property values come from a revaluation effective January 1, 2025. The county bills and collects town taxes too, so the county bill can carry a city or town tax and a fire district tax along with the county tax. Bills go to the owner, not the mortgage company; lenders with an escrow account usually pay between October and December, but the owner is responsible for making sure the bill is paid. Online payments go through the county's payment vendor, PayIt." }, "37105": { "fips": "37105", "county": "Lee County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lee County Tax Administration, Tax Collection Division", "url": "https://leecountync.gov/departments/tax_administration/tax_collections.php", "source": "https://leecountync.gov/departments/tax_administration/tax_collections.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lee County Tax Administration, Real Property Appraisal Division", "url": "https://leecountync.gov/departments/tax_administration/tax_appraisals.php", "isState": false, "source": "https://leecountync.gov/departments/tax_administration/tax_appraisals.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://leecountync.gov/departments/tax_administration/tax_payments___inquires/index.php", "source": "https://leecountync.gov/departments/tax_administration/tax_payments___inquires/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are due September 1, and bills usually go out in July or August. Lee County's page says taxes become delinquent on January 5, but state law lets you pay a 2026 bill at face amount through January 5, 2027 (a Tuesday); interest starts January 6. A mailed payment counts as paid on the date of its U.S. Postal Service postmark. Partial payments are accepted during the tax year." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid. Once taxes are delinquent the county can garnish wages, attach bank accounts, seize and sell personal property, take state refunds through debt setoff, or foreclose, and adds fees for that collection.", "source": "https://leecountync.gov/departments/tax_administration/tax_collections.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lee County Board of Equalization and Review", "deadline": "For 2026 values, informal appeals to the Tax Office were taken online until March 20, 2026, and formal appeals to the Board of Equalization and Review had to be filed before the board adjourned at 5:00 PM on April 28, 2026. Both windows have closed for this year. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://leecountync.gov/departments/tax_administration/tax_appraisals.php", "source": "https://leecountync.gov/departments/tax_administration/tax_appraisals.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county tax office both values property and collects the bill, and it also collects City of Sanford property taxes, so Sanford owners pay the county. Current values are as of January 1, 2023; the next countywide reappraisal is in 2027. Online and phone payments go through PayIt, which charges its own fees (for a card, $2.00 plus 1.85% of the payment; for an e-check, $2.00 plus $1.25). A card used at the counter is also charged 1.85%. Paying by check or cash, by mail or in person at 106 Hillcrest Drive in Sanford, avoids the fees." }, "37113": { "fips": "37113", "county": "Macon County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Macon County Tax Collector (Macon County Tax Department)", "url": "https://www.maconnc.org/Tax.html", "source": "https://www.maconnc.org/TaxFAQ.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Macon County Tax Assessor's office", "url": "https://www.maconnc.org/Tax.html", "isState": false, "source": "https://www.maconnc.org/TaxProperty.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.maconnc.org/ITSPublicMA/TaxBillSearch", "source": "https://www.maconnc.org/Tax.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-05", "note": "2026 taxes were due September 1, 2026 and can be paid without interest through Tuesday, January 5, 2027. Mailed payments count as received on the U.S. Postal Service postmark date, not a postage meter date. Partial payments are accepted until then." } ], "delinquencyNote": "Taxes not paid in full by January 5, 2027 pick up 2% interest on January 6, then 3/4% for each month after that until paid, as set by state law. Unpaid real estate taxes are advertised in the local newspaper between March 1 and June 30, and the advertising cost is added to the bill.", "source": "https://www.maconnc.org/TaxProperty.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Macon County Board of Equalization and Review", "deadline": "Appeals can be filed from January 1 each year, and state law requires the written request to reach the board before it adjourns. The board first meets between the first Monday in April and the first Monday in May; the county has not yet posted its 2027 adjournment date. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.maconnc.org/TaxAppeal.html", "source": "https://www.maconnc.org/TaxAppeal.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Town of Franklin bills and collects its own property tax separately from the county, using values set by the county. Macon County is reappraising all real property for January 1, 2027, so values change with the 2027 tax year; current values date from the January 1, 2023 reappraisal. Bills go to the owner even when a mortgage company pays from escrow. Online bill payment runs through a service called InvoiceCloud, and accounts from the county's earlier payment system have to re-register." }, "37119": { "fips": "37119", "county": "Mecklenburg County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Mecklenburg County Office of Tax Administration", "url": "https://tax.mecknc.gov/", "source": "https://tax.mecknc.gov/tax-bills-and-payments/pay", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mecklenburg County Office of Tax Administration", "url": "https://tax.mecknc.gov/property-valuation", "isState": false, "source": "https://news.mecknc.gov/office-tax-administration-mecklenburg-county-merge-assessors-and-tax-collectors-offices-single", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.mecknc.gov/tax-bills-and-payments/pay", "source": "https://tax.mecknc.gov/tax-bills-and-payments/pay", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "2026 bills were mailed July 28, 2026. They are legally due September 1, 2026 and must be paid by January 5, 2027, a Tuesday, to avoid interest. Under state law a mailed payment counts as paid on its U.S. Postal Service postmark date." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1: 2% for January, then 0.75% more for February and every month after that until the bill is paid.", "source": "https://news.mecknc.gov/mail-2026-mecklenburg-county-property-tax-bills", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Mecklenburg County Board of Equalization and Review", "deadline": "Start with an informal review by the Office of Tax Administration, which can adjust the value. A formal appeal to the Board of Equalization and Review must be filed before the board adjourns; for 2026 values that was May 4, 2026. An owner who gets a notice of value change can instead file by the \"Last Date to Appeal\" printed on the notice, if that is later. Supporting documents are due no later than 45 days after the appeal is filed. The next revaluation takes effect January 1, 2027, with new value notices due in early 2027. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision, as state law sets it.", "url": "https://tax.mecknc.gov/property-valuation/property-value-appeals", "source": "https://tax.mecknc.gov/property-valuation/property-value-appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "HOMES grant (Helping Out Mecklenburg homeowners with Economic Support)", "summary": "A county grant for homeowners who have lived in the home as their primary residence for the past three years, are on the recorded deed, have household income at or below 80% of the area median income, have had no more than one delinquent tax bill in three years, owe no prior-year property taxes, and are not in the state homestead exclusion, circuit breaker deferral, disabled veteran exclusion or present-use value programs. It pays 35% of the county tax on the 2026 bill, up to $650, straight to the tax bill, and Town of Davidson residents can get 35% of their town tax, up to $554, on top. Grants are given in the order applications arrive until the money runs out, and the county has not posted a 2026 closing date.", "applyBy": null, "url": "https://dcr.mecknc.gov/Housing/HOMES", "source": "https://dcr.mecknc.gov/Housing/HOMES", "confidence": "P", "changes": "annual" } ], "notes": "On July 1, 2026 the county merged its Assessor's Office and Tax Collector's Office into one Office of Tax Administration, so older letters and pages may still use either old name. The county bills and collects property tax for the City of Charlotte and the towns of Cornelius, Davidson, Huntersville, Matthews, Mint Hill and Pineville, so city or town tax is on the same bill. For owners with a mortgage escrow account, the real estate bill goes directly to the mortgage company. The county revalues property every four years, and the next revaluation takes effect January 1, 2027. E-check payments are free; card payments cost $3.95 flat for a Visa or Mastercard debit card and 2.35% (at least $1.95) for other cards." }, "37121": { "fips": "37121", "county": "Mitchell County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Mitchell County Tax Collector", "url": "https://www.mitchellcountync.gov/departments/tax-collector/", "source": "https://www.mitchellcountync.gov/departments/tax-collector/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mitchell County Tax Assessor", "url": "https://www.mitchellcountync.gov/departments/tax-assessor/", "isState": false, "source": "https://www.mitchellcountync.gov/departments/tax-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mitchellcountync.gov/departments/tax-collector/", "source": "https://www.mitchellcountync.gov/online-services/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Under state law, taxes are due September 1, 2026, and you can pay without interest through January 5, 2027, which is a Tuesday. The county's calendar gives these dates every year without naming a year. A mailed payment counts as received on the date of the U.S. Postal Service postmark. The county also takes monthly installments on current year taxes with a signed payment agreement." } ], "delinquencyNote": "Taxes become delinquent on January 6, when interest of 2% is charged for the first month, plus 3/4% for each month after that. Delinquent notices are mailed in February and unpaid taxes are advertised in the newspaper in March.", "source": "https://www.mitchellcountync.gov/departments/tax-collector/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Mitchell County Board of Equalization and Review", "deadline": "Under state law, a hearing must be requested in writing, or in person before the board, before the board adjourns. For 2026 the county scheduled the board's review dates for April 13, 14 and 16, from 9 a.m. to 1 p.m.; the county has not posted an appeal page or the board's adjournment date, so call the Tax Assessor's office for the current year's dates. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.mitchellcountync.gov/departments/tax-assessor/", "source": "https://www.mitchellcountync.gov/minutes-of-the-february-9-2026-county-commission-special-session/", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county tax bill includes the fire tax for the seven fire districts in the county. Online payments go through a third-party vendor that charges a convenience fee; the county also takes cash, checks and cards at its office at 61 Crimson Laurel Circle in Bakersville. The county's pages do not say whether Bakersville and Spruce Pine town taxes are on the county bill, so owners in those towns should check with the town." }, "37125": { "fips": "37125", "county": "Moore County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Moore County Tax Department, Collection Division", "url": "https://www.moorecountync.gov/204/Collections", "source": "https://www.moorecountync.gov/204/Collections", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Moore County Tax Department, Appraisal Division", "url": "https://www.moorecountync.gov/203/Appraisal", "isState": false, "source": "https://moorecountync.gov/202/Tax", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.moorecountync.gov/207/Pay", "source": "https://www.moorecountync.gov/204/Collections", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "North Carolina law makes property taxes due September 1 and lets them be paid at face amount before January 6, so 2026 bills can be paid without interest through Tuesday, January 5, 2027; Moore County treats real property bills not paid by January 5 as past due. A mailed payment counts as paid on its U.S. Postal Service postmark date. Partial payments are accepted before the bill becomes past due." } ], "delinquencyNote": "Under state law, interest of 2% is added on January 6, and from February 1 interest of 3/4% a month is added until the bill is paid. Moore County may start a tax foreclosure on unpaid real property as early as April of the year the bill becomes delinquent.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Moore County Board of Equalization and Review", "deadline": "Appeals of a home's value can be filed each year from January 1 until the Board of Equalization and Review adjourns; the adjournment date is advertised in the local newspaper, and no appeal for that tax year is accepted after it. You can first ask the Tax Department's appraisers for an informal review, but you do not have to. The 2026 appeal period has closed; the next one opens January 1, 2027, the year of the county's next revaluation. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the date on the board's decision notice.", "url": "https://www.moorecountync.gov/203/Appraisal", "source": "https://moorecountync.gov/DocumentCenter/View/310/Real-Property-Appeal-Process-PDF?bidId=", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Moore County sends one bill that also carries the tax for your fire district and, if you live in one, for the towns it collects for: Aberdeen, Cameron, Carthage, Foxfire, Pinehurst, Robbins, Southern Pines, Taylortown, Vass and Whispering Pines. Pinebluff is not on the county's list of towns it collects for, so Pinebluff residents should check with the town about its bill. The county gives a 2% discount on its share of the bill if paid by August 31; Aberdeen, Cameron, Carthage, Pinehurst, Southern Pines, Taylortown, Vass and Whispering Pines do not give the discount on their share. Moore County's next countywide revaluation is scheduled for 2027, so 2027 bills will use new values. Online and phone payments by card carry a 2.75% processor fee ($1.95 minimum), and e-checks a $1.50 fee." }, "37143": { "fips": "37143", "county": "Perquimans County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Perquimans County Tax Administrator (Tax Department)", "url": "https://www.perquimanscountync.gov/tax-administrator", "source": "https://www.perquimanscountync.gov/tax-administrator", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Perquimans County Tax Administrator (Tax Department)", "url": "https://www.perquimanscountync.gov/tax-administrator", "isState": false, "source": "https://www.perquimanscountync.gov/tax-administrator", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.perquimanscountync.gov/tax-administrator", "source": "https://www.perquimanscountync.gov/tax-administrator", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "North Carolina law makes property taxes due September 1 and lets them be paid at face amount before January 6, so 2026 bills can be paid without interest through January 5, 2027 (a Tuesday). A mailed payment counts as paid on its U.S. Postal Service postmark date. Perquimans County's own pages do not print these dates; they are the dates state law sets for every North Carolina county." } ], "delinquencyNote": "Under state law, taxes not paid by January 5 are charged 2% interest on January 6, then an additional 3/4% for each month or part of a month after that until paid.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Perquimans County Board of Equalization and Review", "deadline": "Under state law, a request to have the board review a value must be made in writing or in person before the board adjourns. The board first meets between the first Monday in April and the first Monday in May and, in a year without a countywide reappraisal, may not sit later than July 1, so the 2026 board has already adjourned. The county has not posted its board dates, so call the Tax Department at 252-426-7010 for next year's. A board decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.perquimanscountync.gov/tax-administrator", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "One county office, the Tax Department under the Tax Administrator, both values property and sends and collects the bill, and it collects the property tax for every taxing jurisdiction in the county. Real property was last reappraised in 2024 and the next countywide reappraisal is scheduled for 2032, so values change between those years only through corrections. Personal property must be listed each January. Online payments go through the county's online tax payment site, linked from the Tax Administrator page. The office is at 107 N. Front Street in Hertford (P.O. Box 7, Hertford, NC 27944)." }, "37157": { "fips": "37157", "county": "Rockingham County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Rockingham County Tax Administration, Collection Division", "url": "https://www.myrockinghamcountynctax.com/page.cfm?ID=3", "source": "https://www.myrockinghamcountynctax.com/page.cfm?ID=3", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Rockingham County Tax Administration, Real Property Division", "url": "https://www.myrockinghamcountynctax.com/page.cfm?ID=1", "isState": false, "source": "https://www.myrockinghamcountynctax.com/page.cfm?ID=1", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.myrockinghamcountynctax.com/page.cfm?ID=3", "source": "https://www.myrockinghamcountynctax.com/page.cfm?ID=3", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Taxes are legally due September 1, 2026, but the county says 2026 bills can be paid until January 5, 2027 (a Tuesday) with no interest. The county mailed 2026 bills on July 27, 2026. There is no discount for paying early. Under state law a mailed payment counts as received on its U.S. Postal Service postmark date." } ], "delinquencyNote": "Interest of 2% is added on January 6, then 3/4% more on the first day of each month from February 1 until the bill is paid. Once a bill is delinquent the county can garnish wages, attach bank accounts, rents or a North Carolina income tax refund, seize personal property, or foreclose on the real estate.", "source": "https://www.myrockinghamcountynctax.com/news.cfm?id=1251", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Rockingham County Board of Equalization and Review", "deadline": "Start with an informal appeal by calling the Real Property Division and talking to an appraiser; informal appeals can be made from January 1 until the Board of Equalization and Review adjourns. The board, the second step, hears appeals beginning in April each year, and the county publishes its meeting dates on its tax website and in local newspapers. Under state law a request to the board must be made in writing or in person before it adjourns, which in a year without a revaluation is no later than July 1. The county has not posted its 2026 adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.myrockinghamcountynctax.com/page.cfm?ID=1", "source": "https://www.myrockinghamcountynctax.com/page.cfm?ID=1", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county tax office also collects property tax for the City of Eden, the City of Reidsville, and the towns of Madison, Mayodan and Stoneville, plus 20 rural fire districts. The last countywide revaluation took effect January 1, 2024. Card payments online or by phone carry a convenience fee, and online e-check payments carry a $1.00 fee. Mailed payments go to Rockingham County Tax Collector, PO Box 68, Wentworth, NC 27375-0068." }, "37171": { "fips": "37171", "county": "Surry County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Surry County Tax Department, Collections Office", "url": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/collections.php", "source": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/collections.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Surry County Tax Department, Assessment and Real Estate Appraisal", "url": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/real_estate_appraisal.php", "isState": false, "source": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/real_estate_appraisal.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/collections.php", "source": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/collections.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Bills are prepared for mailing in July. Under state law the tax is due September 1, 2026 and can be paid at face amount through January 5, 2027, which is a Tuesday. The county's pages do not print the 2026 dates themselves." } ], "delinquencyNote": "Interest is added from January 6, 2027: 2% for the first month and 3/4% for each month after that until paid. The county can garnish wages, attach bank accounts, seize and sell personal property, or foreclose on real estate, and it publishes a list of owners with unpaid real estate taxes.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Surry County Board of Equalization and Review", "deadline": "The board, made up of county citizens appointed by the commissioners, convenes each year by the first Monday in May. An informal appeal of a real property value can be submitted online to the Tax Department first; a formal appeal must be requested in writing or in person before the board adjourns, and the county has not posted its adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/surry_county_board_of_equalization_and_review.php", "source": "https://www.co.surry.nc.us/departments/(k_through_z)/tax/surry_county_board_of_equalization_and_review.php", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The last countywide revaluation took effect January 1, 2025, on a four-year cycle. The City of Mount Airy and the Town of Elkin bill and collect their own property taxes, so owners in those places get a city or town bill as well as the county bill. The Elkin City Schools and Mount Airy City Schools district taxes are on the county bill, and property outside Elkin and Mount Airy also pays a countywide fire tax on the county bill. Online payments go through an outside processor's tax bill portal." }, "37173": { "fips": "37173", "county": "Swain County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Swain County Tax Collection Office", "url": "https://www.swaincountync.gov/tax-office/", "source": "https://www.swaincountync.gov/tax-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Swain County Tax Assessor's Office", "url": "https://www.swaincountync.gov/tax-office/", "isState": false, "source": "https://www.swaincountync.gov/tax-office/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.swaincountync.gov/tax-office/", "source": "https://www.swaincountync.gov/tax-office/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Bills are mailed in July and are legally due September 1, 2026, with interest beginning after January 5, 2027, which is a Tuesday. The county's tax page still shows dates for an earlier tax year, so these dates come from state law." } ], "delinquencyNote": "Unpaid bills become delinquent on January 6, 2027, when 2% interest is added, plus 3/4% for each month after that. Unpaid taxes are advertised in the local newspaper in the spring.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Swain County Board of Equalization and Review", "deadline": "You can first ask the Assessor's Office for an informal review using the county's informal appeal form. Under state law a formal hearing before the Board of Equalization and Review must be requested in writing or in person before the board adjourns, and the board first meets between the first Monday in April and the first Monday in May; the county has not posted its adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.swaincountync.gov/tax-office/", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The last countywide reappraisal took effect January 1, 2021, and the county says the next is scheduled for 2028. The Town of Bryson City takes property tax payments through its own website, so owners inside town limits should check with the town whether they get a separate town bill. Online card payments go through an outside processor and carry a processing fee. The county stops taking prepayments for a short period each spring while it prepares the new bills." }, "37189": { "fips": "37189", "county": "Watauga County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Watauga County Tax Administration, Tax Collections", "url": "https://www.wataugacounty.org/App_Pages/Dept/Tax/taxcollections.aspx", "source": "https://www.wataugacounty.org/App_Pages/Dept/Tax/taxcollections.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Watauga County Tax Administration", "url": "https://www.wataugacounty.org/app_pages/dept/tax/home.aspx", "isState": false, "source": "https://www.wataugacounty.org/app_pages/dept/tax/home.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.wataugacounty.org/App_Pages/Dept/Tax/Property_Payment_Options.aspx", "source": "https://www.wataugacounty.org/App_Pages/Dept/Tax/Property_Payment_Options.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Under state law, 2026 taxes are due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. The county's own pages do not print the 2026 dates. Payment must be in the Tax Collector's office or postmarked by that day; metered mail does not count as postmarked and is treated as received when it arrives." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid. Unpaid real estate taxes are advertised between March 1 and June 30, at added cost to the owner, and the county can garnish wages and bank accounts, seize personal property, or foreclose through the courts.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Watauga County Board of Equalization and Review (the Board of County Commissioners sitting in that role)", "deadline": "File the county's Board of Equalization and Review application, one per property, with the Tax Office. Under state law a hearing must be requested before the board adjourns, and the board first meets between the first Monday in April and the first Monday in May; the county has not posted its 2026 adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission.", "url": "https://www.wataugacounty.org/App_Pages/Dept/Tax/forms.aspx", "source": "https://www.wataugacounty.org/App_Pages/Dept/BOC/home.aspx", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county tax office both values property and collects the county bill. The Town of Beech Mountain bills and collects its own town property tax separately, so owners there get a town bill as well as the county bill; owners in other towns should check whether their town bills separately. Online and phone payments go through the county's payment provider: an e-check costs $1.50, a credit card 2.5% (minimum $2.00), and a consumer debit card a flat $3.50." }, "37193": { "fips": "37193", "county": "Wilkes County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Wilkes County Tax Administration, Collections", "url": "https://wilkescounty.net/226/Tax-Administration", "source": "https://wilkescounty.net/226/Tax-Administration", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Wilkes County Tax Administration, Appraisal and Listing", "url": "https://wilkescounty.net/226/Tax-Administration", "isState": false, "source": "https://wilkescounty.net/226/Tax-Administration", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://wilkescounty.net/545/Pay-Taxes", "source": "https://wilkescounty.net/545/Pay-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "Under state law, 2026 taxes are legally due September 1, 2026 and can be paid without interest through January 5, 2027, which is a Tuesday. The county's own pages do not print the 2026 dates; for 2025 bills the county said interest would not start until January 6. A mailed payment counts as paid on the date of its U.S. Postal Service postmark." } ], "delinquencyNote": "Interest starts on January 6, 2027, not on September 1. State law sets it at 2% for January 6 to February 1, then 3/4% for each month or part of a month after that until the bill is paid.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Wilkes County Board of Equalization and Review", "deadline": "Start with the county's Real Property Appeal form, filed with the Tax Office. Under state law a formal appeal must be requested in writing or in person before the Board of Equalization and Review adjourns; the board first meets between the first Monday in April and the first Monday in May, and in a year without a revaluation it normally adjourns by July 1. The county has not posted its adjournment date. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://wilkescounty.net/241/Applications-Forms-Documents", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-322.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county tax office both values property and collects the county bill. The Town of Wilkesboro bills and collects its own town property tax, so owners inside Wilkesboro get a town bill as well as the county bill; owners in other towns should check whether their town bills separately. Wilkes County gives a discount on bills paid in August, before September 1 (1.5% on 2025 bills); that window has closed for 2026 bills. The last countywide revaluation took effect in 2025." }, "37197": { "fips": "37197", "county": "Yadkin County", "state": "North Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Yadkin County Tax Department", "url": "https://www.yadkincountync.gov/206/Tax-Assessor-Collector", "source": "https://www.yadkincountync.gov/206/Tax-Assessor-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Yadkin County Tax Department, Tax Appraisal", "url": "https://www.yadkincountync.gov/206/Tax-Assessor-Collector", "isState": false, "source": "https://www.yadkincountync.gov/206/Tax-Assessor-Collector", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.yadkincountync.gov/206/Tax-Assessor-Collector", "source": "https://www.yadkincountync.gov/206/Tax-Assessor-Collector", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without interest)", "due": "2027-01-05", "note": "State law makes 2026 taxes due September 1, 2026 and payable without interest through January 5, 2027, a Tuesday. The county has not posted its own 2026 notice of these dates; its earlier notices follow the same September 1 and January 5 schedule. The county gives a 2% discount on bills paid in August, before the September 1 due date. Under state law a mailed payment counts as paid on its U.S. Postal Service postmark date." } ], "delinquencyNote": "Interest starts January 6, 2027, not September 1. State law sets it at 2% for January 6 through February 1, then 3/4% for each month after that until the bill is paid.", "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-360.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Yadkin County Board of Equalization and Review", "deadline": "Every appeal must be made in writing. Start with an informal review by the Tax Appraisal Office, sending evidence such as recent sales, photos or contractor estimates. If that does not settle it, the formal appeal is a hearing before the Board of Equalization and Review, which the county says convenes in the first or second week of April each year. Under state law a hearing must be requested before the board adjourns; the county has not posted its adjournment date. The county is revaluing all property as of January 1, 2027, with informal reviews of the new values typically open from the notice date into March. The board's decision can be appealed to the North Carolina Property Tax Commission within 30 days after the board mails its decision.", "url": "https://www.yadkincountync.gov/723/Appealing-Tax-Values", "source": "https://www.yadkincountync.gov/DocumentCenter/View/6800/APPEAL-PROCESS", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The bill carries a $76 solid waste fee per household ($38 for households with the state's elderly or disabled exclusion) on top of the property tax. Property inside Boonville, East Bend, Jonesville or Yadkinville also owes that town's tax rate on top of the county rate, and the county sets a separate fire district tax rate for each of its fire districts; the county's pages do not say whether the town tax comes on the county bill. The tax office is at 110 East Elm Street in Yadkinville, across the street from the county courthouse." }, "38017": { "fips": "38017", "county": "Cass County", "state": "North Dakota", "taxYear": "2025 taxes (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Cass County Finance Office", "url": "https://www.casscountynd.gov/our-county/finance-office/property-taxes-real-estate", "source": "https://www.casscountynd.gov/our-county/finance-office/property-taxes-real-estate", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cass County Assessor (Director of Tax Equalization)", "url": "https://www.casscountynd.gov/our-county/assessor", "isState": false, "source": "https://www.casscountynd.gov/our-county/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://proptax.casscountynd.gov/", "source": "https://www.casscountynd.gov/our-county/finance-office/property-taxes-real-estate", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount for the discount)", "due": "2026-03-01", "note": "Already past for this cycle. The first half is half of the consolidated tax plus all of the special assessments and drain taxes. Paying the full year by February 15 earns a 5% discount on the consolidated tax (not on special assessments or drain taxes); for the 2025 taxes the county set the discount deadline at February 17, 2026. March 1, 2026 was a Sunday, and the county moves any deadline that falls on a weekend or county holiday to the next business day. A mailed payment must be postmarked by the deadline." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. A mailed payment must be postmarked by the deadline; the county recommends mailing from a main post office to be sure of the postmark." } ], "delinquencyNote": "A first half not paid by March 1 takes a 3% penalty, which rises to 6% if still unpaid May 1, 9% on July 1 and 12% on October 15. A second half not paid by October 15 takes a 6% penalty. Taxes still owed from prior years also carry interest of 1% a month, added on the first of each month.", "source": "https://www.casscountynd.gov/our-county/finance-office/property-taxes-real-estate", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your city or township board of equalization, then the Cass County Board of Equalization", "deadline": "Appeal first to your city or township board of equalization, which meets in April each year; the 2026 township and small-city hearings ran April 1 to 21, 2026, and Fargo's board met April 14, 2026. The Cass County Board of Equalization meets within the first ten days of June, and the State Board of Equalization, which meets on the second Tuesday of August, hears only owners who first appealed to both the local and county boards. If you missed the boards, you can file an abatement application with the county by November 1 of the year after the tax becomes delinquent; it must be filed in duplicate and physically mailed, not sent electronically. Calling the county assessor first is the informal step.", "url": "https://www.casscountynd.gov/our-county/assessor/board-of-equalization-meetings", "source": "https://www.casscountynd.gov/our-county/assessor", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Cass County bills a year behind: statements mailed in early December cover the tax year just ending, so the 2025 taxes are paid during 2026 and the 2026 statements arrive in December 2026 on the same schedule. One consolidated statement carries the city, school, park, fire and county levies plus any special assessments and drain taxes, so city property tax is paid on the county statement. Fargo and West Fargo have their own city assessors, so owners there take value questions and appeals to their city. Owners who pay through mortgage escrow still receive a statement, for information only. Card payments online carry a convenience fee; electronic checks do not." }, "38077": { "fips": "38077", "county": "Richland County", "state": "North Dakota", "taxYear": "2025 taxes (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Richland County Treasurer", "url": "https://www.co.richland.nd.us/treasurer/", "source": "https://www.co.richland.nd.us/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Richland County Assessor (Director of Tax Equalization)", "url": "https://www.co.richland.nd.us/assessor/", "isState": false, "source": "https://www.co.richland.nd.us/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.richland.nd.us/treasurer/", "source": "https://www.co.richland.nd.us/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount for the discount)", "due": "2026-03-01", "note": "Already past for this cycle. North Dakota taxes are paid the year after they are levied, so the 2025 taxes are paid during 2026. Paying the full year by February 15 earns a 5% discount. State law lets a payment due on a day the Treasurer's office is closed be made on the next day it is open without penalty or loss of discount; March 1, 2026 was a Sunday, and the state set the first penalty date at March 2, 2026." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. Richland County's own pages do not print its due dates; this is the date state law sets for every North Dakota county." } ], "delinquencyNote": "Under state law, a first half not paid by March 1 takes a 3% penalty, with another 3% added on May 1, July 1 and October 15 if it is still unpaid. A second half not paid by October 15 takes a 6% penalty.", "source": "https://ndlegis.gov/cencode/t57c20.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your city or township board of equalization, then the Richland County Board of Equalization", "deadline": "Under state law, a value is appealed first to the city or township board of equalization, which meets in April, then to the Richland County Board of Equalization, which meets during the first ten days of June; the state board in August hears only owners who went through the local and county boards first. The county has not posted its own meeting dates, so call the County Auditor at 701-642-7700 for them. If you missed the boards, you can file an application to abate a year's taxes with the County Auditor by November 1 of the year after those taxes became payable (for example, by November 1, 2026 for taxes paid in 2025). The 2026 board meetings have passed. Calling the county Assessor's office at 701-642-7805 is the informal first step.", "url": "https://www.co.richland.nd.us/assessor/", "source": "https://www.tax.nd.gov/news/resources/tax-deadlines/property-tax-deadlines", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Richland County bills a year behind: the 2025 taxes are paid during 2026, and the 2026 taxes will be paid during 2027 on the same schedule. The Treasurer collects the property tax that funds the county, cities, schools and other districts. The county Assessor values property everywhere except the City of Wahpeton, which has its own assessor, so Wahpeton owners take value questions and appeals to the city. Balances and payment history are on the county's online property tax lookup. Card payments go through the county's payment processor, online or by phone." }, "38093": { "fips": "38093", "county": "Stutsman County", "state": "North Dakota", "taxYear": "2025 taxes (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Stutsman County Treasurer", "url": "https://www.stutsmancounty.gov/departments/treasurer/", "source": "https://www.stutsmancounty.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Stutsman County Tax Equalization Office", "url": "https://www.stutsmancounty.gov/departments/tax-equalization/", "isState": false, "source": "https://www.stutsmancounty.gov/departments/tax-equalization/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stutsmancounty.gov/departments/treasurer/", "source": "https://www.stutsmancounty.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount for the discount)", "due": "2026-03-01", "note": "Already past for this cycle. North Dakota taxes are paid the year after they are levied, so the 2025 taxes are paid during 2026. The first half is half of the real estate tax plus the year's special assessments. Paying the full year's taxes and special assessments by February 15 earned a 5% discount on the general real estate tax (the discount does not apply to special assessments). State law lets a payment due on a day the Treasurer's office is closed be made on the next day it is open without penalty or loss of discount; March 1, 2026 was a Sunday." }, { "label": "Second half", "due": "2026-10-15", "note": "October 15, 2026 is a Thursday. The Treasurer's page does not print its due dates; this is the date state law sets for every North Dakota county, and the county's financial statements describe the same schedule." } ], "delinquencyNote": "Under state law, a first half not paid by March 1 takes a 3% penalty, with another 3% added on May 1, July 1 and October 15 if it is still unpaid. A second half not paid by October 15 takes a 6% penalty.", "source": "https://ndlegis.gov/cencode/t57c20.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Your city or township board of equalization, then the Stutsman County Board of Equalization", "deadline": "Under state law, a value is appealed first to the city or township board of equalization, which meets in April, then to the Stutsman County Board of Equalization, which meets during the first ten days of June; in 2026 the county board met June 2. The state board in August hears only owners who went through the local and county boards first. If you missed the boards, you can file a written application to abate a year's taxes with the county auditor by November 1 of the year after those taxes became payable. The 2026 board meetings have passed. Calling the Tax Equalization Office at 701-252-9032 (or, in Jamestown, the city assessor) is the informal first step.", "url": "https://www.stutsmancounty.gov/departments/tax-equalization/", "source": "https://www.tax.nd.gov/news/resources/tax-deadlines/property-tax-deadlines", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Stutsman County bills a year behind: the 2025 taxes are paid during 2026, and the 2026 taxes will be paid during 2027 on the same schedule. The Treasurer mails the tax statements and collects the tax. The county Tax Equalization Office values property everywhere except the City of Jamestown, which has its own assessor at City Hall, so Jamestown owners take value questions and appeals to the city. The Treasurer sends statements to escrow companies on request. Payment can be made by automatic bank withdrawal at no fee, by card with a 2.65% fee ($3.00 minimum), or by e-check for $1.50." }, "39005": { "fips": "39005", "county": "Ashland County", "state": "Ohio", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Ashland County Treasurer", "url": "https://www.ashlandcounty.org/treasurer/", "source": "https://www.ashlandcounty.org/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Ashland County Auditor", "url": "https://auditor.ashlandcountyoh.us/", "isState": false, "source": "https://auditor.ashlandcountyoh.us/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.ashlandcounty.org/treasurer/", "source": "https://www.ashlandcounty.org/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Ashland County Board of Revision", "deadline": "Under Ohio law, a complaint against the value (form DTE 1) is filed with the county auditor for the Board of Revision by March 31 of the year after the tax year you are disputing, or by the day first-half collection closes if that is later. Only one complaint per parcel is allowed in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://auditor.ashlandcountyoh.us/Forms", "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill; there are two halves a year, billed a year in arrears. Second-half bills for 2025 taxes were issued late because of the new Inflation Cap Credit (House Bill 186), and neither the treasurer's nor the auditor's site showed a first-half or second-half due date when this was checked, so use the date printed on your bill. Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date. Online payments go through ACI Payments, which the treasurer links from its page." }, "39025": { "fips": "39025", "county": "Clermont County", "state": "Ohio", "taxYear": "Tax Year 2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Clermont County Treasurer", "url": "https://www.clermonttreasurer.org/", "source": "https://www.clermonttreasurer.org/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clermont County Auditor", "url": "https://www.clermontauditor.org/", "isState": false, "source": "https://www.clermontauditor.org/real-estate/board-of-revision/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clermonttreasurer.org/how-to-pay/", "source": "https://www.clermonttreasurer.org/how-to-pay/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-13", "note": "February 13, 2026 was a Friday. A mailed payment is on time only with a U.S. Postal Service postmark on or before the due date; a private postage meter date does not count." }, { "label": "Second half", "due": "2026-08-07", "note": "Second-half bills were mailed late, on July 14, 2026, because of the new state inflation cap credit (Ohio House Bill 186), so the due date moved from the usual July date to Friday, August 7. A mailed payment is on time only with a U.S. Postal Service postmark on or before the due date; a private postage meter date does not count." } ], "delinquencyNote": "Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date. Taxes left unpaid past the second-half due date become delinquent and also accrue interest, which Ohio law charges on the first day of the month after the second-half due date and again on December 1. There are no individual extensions, and not receiving a bill does not cancel the penalty.", "source": "https://www.clermonttreasurer.org/tax-due-dates/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clermont County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) with the Board of Revision between January 1 and March 31 of the year after the tax year you are disputing; complaints about 2026 values can be filed from January 1 to March 31, 2027. State law extends the deadline to the first-half due date if that falls later, and a mailed complaint counts as filed on its U.S. Postal Service postmark date. An owner may generally file only once in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals within 30 days after the decision notice is mailed.", "url": "https://www.clermontauditor.org/real-estate/board-of-revision/", "source": "https://www.clermontauditor.org/real-estate/board-of-revision/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2025 taxes were due in 2026. Due dates for 2026 taxes, payable in 2027, had not been posted when this was checked; the county sets new dates each year. Mailed real estate tax payments now go to P.O. Box 347, Batavia, Ohio 45103, and local banks no longer take tax payments, so anyone paying through a bank's bill-pay service should update the address. The treasurer warns that mail is postmarked at a processing center a day or two after it is dropped off, so near a due date ask the post office counter to hand-cancel the envelope. Online and phone payments go through the county's processor, MSB, which charges a convenience fee. The treasurer offers a Monthly Escrow Program for owners who are current on their taxes. The Board of Revision rules on the property's value, not the tax amount, and complaints can be filed online, by email, by mail or in person." }, "39035": { "fips": "39035", "county": "Cuyahoga County", "state": "Ohio", "taxYear": "2025 Pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Cuyahoga County Treasurer", "url": "https://cuyahogacounty.gov/treasury", "source": "https://cuyahogacounty.gov/treasury/pay-your-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cuyahoga County Fiscal Officer, Appraisal Department", "url": "https://cuyahogacounty.gov/fiscal-officer/departments/appraisal", "isState": false, "source": "https://cuyahogacounty.gov/fiscal-officer/departments/appraisal", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://cuyahogacounty.gov/treasury/pay-your-taxes", "source": "https://cuyahogacounty.gov/treasury/pay-your-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-19", "note": "Mailed payments count as on time if postmarked by the due date." }, { "label": "Second half", "due": "2026-08-13", "note": "Moved later than usual because state property tax legislation (House Bill 186) delayed second-half bills across Ohio. Payment had to be made or postmarked by August 13, 2026." } ], "delinquencyNote": "Ohio law adds a 10% penalty to a half not paid by its due date, cut to 5% if the full amount is paid within 10 days after the due date. The treasurer describes the 10% penalty as assessed when payment is not received in full within 10 calendar days, and a postmark does not count for a late payment, so a late payment must reach the office. In 2026 the penalty was assessed March 2 for the first half and August 23 for the second half. Unpaid taxes become delinquent and are charged interest at 12% a year, 9% on September 1 and 3% on December 1. The treasurer offers delinquent tax payment plans, which keep a parcel out of a tax certificate sale while the plan is active, and liens on unpaid taxes can otherwise be sold at a tax lien certificate sale, which adds fees and interest.", "source": "https://cuyahogacounty.gov/treasury/pay-your-taxes/tax-collection-calendar", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cuyahoga County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) with the Board of Revision between January 1 and March 31 of the year after the tax year you are disputing; the next filing period, for 2026 values, runs January 1 to March 31, 2027. A mailed complaint counts as filed on its U.S. Postal Service postmark date. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://www.cuyahogacounty.gov/bor", "source": "https://www.cuyahogacounty.gov/bor", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Taxpayer Assistance Program", "summary": "A county-funded program run by the Treasurer that gives a one-time grant of up to $10,000 toward delinquent, late or current property taxes, foreclosure costs or tax lien certificates, plus housing counseling, to owner-occupants aged 67 or older with income of $70,000 or less (not counting Social Security) who have a certified delinquent balance, have owned the home at least 3 years and plan to stay 3 more. The 2026 application round closed August 31, 2026, and the county had not announced another round when this was checked.", "applyBy": null, "url": "https://cuyahogacounty.gov/treasury/property-tax-assistance-program", "source": "https://cuyahogacounty.gov/treasury/property-tax-assistance-program", "confidence": "P", "changes": "annual" } ], "notes": "In Cuyahoga County the Fiscal Officer, not an auditor, sets the value, and the Treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2025 taxes were paid in 2026, and the treasurer says payment is usually due in mid-February and mid-August. Manufactured home taxes follow a different schedule, due March 1 and August 31. Paying online by electronic check is free; debit cards cost a flat $2.95 and credit cards 2.3% with a $1.50 minimum. The treasurer warns that mail is postmarked when it is sorted, not when it is dropped off, so near a due date ask the post office to hand-stamp the postmark. The EasyPay program lets owners prepay taxes monthly or twice a year." }, "39037": { "fips": "39037", "county": "Darke County", "state": "Ohio", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Darke County Treasurer", "url": "https://darkecountyrealestate.org/", "source": "https://www.mydarkecounty.com/countyoffices", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Darke County Auditor", "url": "https://darkecountyrealestate.org/", "isState": false, "source": "https://www.mydarkecounty.com/countyoffices", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://darkecountyrealestate.org/PaymentCart", "source": "https://web.archive.org/web/20251207031958/https://darkecountyrealestate.org/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Darke County Board of Revision", "deadline": "Under Ohio law, a complaint against the value (form DTE 1) is filed with the county auditor for the Board of Revision by March 31 of the year after the tax year you are disputing, or by the day first-half collection closes if that is later; the county describes this as a January 1 to March 31 filing window. Only one complaint per parcel is allowed in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://darkecountyrealestate.org/Posts", "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill and collects it; the two offices share one real estate website, where a tax payment cart takes online payments. Ohio bills a year in arrears, in two halves, so 2025 taxes are paid during 2026. The due dates were not confirmed for this cycle, so use the date printed on your bill. Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date." }, "39039": { "fips": "39039", "county": "Defiance County", "state": "Ohio", "taxYear": "2026 taxes, payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "Defiance County Treasurer", "url": "https://defiance-county.com/treasurer/index.php", "source": "https://defiance-county.com/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Defiance County Auditor", "url": "https://www.defiance-county.com/auditor/index.php", "isState": false, "source": "https://www.defiance-county.com/auditor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://defiance-county.com/treasurer/index.php", "source": "https://defiance-county.com/treasurer/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2027-02-05", "note": "February 5 is the treasurer's standing first-half date, and February 5, 2027 is a Friday. The date printed on your bill governs: in 2026 the first half was extended to February 20, and 2026 is a reappraisal year, which can delay bills. A mailed payment is on time only with a U.S. Postal Service postmark on or before the due date." }, { "label": "Second half", "due": "2027-07-20", "note": "July 20 is the treasurer's standing second-half date, and July 20, 2027 is a Tuesday. If a due date falls on a weekend, the county moves it to the following Monday. The date printed on your bill governs, since the county moved its 2026 dates." } ], "delinquencyNote": "A 10% penalty is added to any half left unpaid after its due date, cut to 5% if paid within 10 days after the due date. Interest is charged on unpaid prior-year taxes on August 1 and on the total unpaid balance on December 1.", "source": "https://www.defiance-county.com/treasurer/tax-collection.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Defiance County Board of Revision", "deadline": "File a complaint against the value with the County Auditor by March 31 of the year after the tax year you are disputing (for 2026 values, by March 31, 2027), or by the first-half due date if that falls later. The county's page says to file before March 31, but state law allows filing on March 31, and a mailed complaint counts as filed on its U.S. Postal Service postmark date (a private postage meter date does not count). An owner may generally file only once in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals within 30 days after the decision notice is mailed.", "url": "https://www.defiance-county.com/treasurer/tax-collection.php", "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2026 taxes are paid in 2027. The county is reappraising every property for 2026, so bills payable in 2027 will reflect new values, and 2027 is the year to file a value complaint if you disagree. The dates shown are the treasurer's standing schedule; the county had not posted its 2027 bills when this was checked. Card payments by phone or online carry a 2.5% fee and e-checks cost $2.00; the online portal is run by the county's processor, MuniciPay. The treasurer warns that postmarks now reflect when mail is machine-processed rather than when it was mailed, so allow extra time or ask for a hand-stamped postmark at the post office counter. The Tax Installment Payment Plan (TIPP) lets owners who are current on their taxes prepay monthly, and a drop box sits in the alley between the post office and Key Bank in Defiance." }, "39045": { "fips": "39045", "county": "Fairfield County", "state": "Ohio", "taxYear": "2025 taxes payable in 2026", "checked": "2026-09-23", "billingOffice": { "name": "Fairfield County Treasurer", "url": "https://www.co.fairfield.oh.us/TREASURER/", "source": "https://www.co.fairfield.oh.us/TREASURER/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fairfield County Auditor", "url": "https://www.co.fairfield.oh.us/auditor/", "isState": false, "source": "https://www.co.fairfield.oh.us/auditor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.fairfield.oh.us/TREASURER/", "source": "https://www.co.fairfield.oh.us/TREASURER/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-19", "note": "Bills are mailed in January. A payment is on time if the treasurer receives it by the due date, or if it arrives later in an envelope with a U.S. Postal Service postmark dated on or before the due date; private postage meter marks and postdated checks are not accepted." }, { "label": "Second half", "due": "2026-07-30", "note": "Bills are mailed in June. Due dates for 2026 taxes, payable in 2027, had not been posted when this was checked." } ], "delinquencyNote": "A 10% penalty is added to current taxes not paid by the due date, cut to 5% if the full amount is paid within ten days after the due date. Interest is added August 1 on taxes left over from earlier years, and on December 1 on any unpaid taxes. Not receiving a bill does not excuse the penalty. Taxes delinquent more than a year can lead to a sheriff's sale of the property. Owners of a primary residence who have not defaulted on an earlier plan can apply for a delinquent tax contract to pay past-due taxes in installments.", "source": "https://www.co.fairfield.oh.us/TREASURER/FC-Tax-Due-Dates.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Fairfield County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) with the Board of Revision between January 1 and March 31 of the year after the tax year you are disputing; the complaint must be received, or postmarked by the U.S. Postal Service, by March 31, and late filings are dismissed. Complaints about 2026 values can be filed from January 1 to March 31, 2027. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://www.co.fairfield.oh.us/auditor/fc-board-of-revision.html", "source": "https://www.co.fairfield.oh.us/auditor/pdf/PRESS-BOR-Process-01.21.26.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. Ohio bills a year in arrears, so 2025 taxes are paid in two halves during 2026. The Board of Revision is made up of the County Auditor, the County Treasurer and a member of the Board of County Commissioners, or staff they appoint; it rules on the property's value, not the tax amount, and complaints can be mailed, delivered in person or emailed. Online payments go through the county's processor, MuniciPay, which charges $1.00 for an e-check and 2.35% for a card; automated phone payments use the same fees. A drive-thru and drop box at 135 W. Chestnut Street in Lancaster are open only during the three weeks before each due date. The treasurer's escrow plan lets owners prepay taxes monthly; because first-half amounts are estimated from the prior year's tax, a higher bill can leave an extra amount due in February." }, "39049": { "fips": "39049", "county": "Franklin County", "state": "Ohio", "taxYear": "Tax Year 2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Franklin County Treasurer", "url": "https://treasurer.franklincountyohio.gov/", "source": "https://treasurer.franklincountyohio.gov/Payments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Franklin County Auditor", "url": "https://auditor.franklincountyohio.gov/Home", "isState": false, "source": "https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision/Filing-Instructions", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.franklincountyohio.gov/Payments", "source": "https://treasurer.franklincountyohio.gov/Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2027-02-28", "note": "Starting in 2026 the treasurer moved the first-half due date to February 28 and says future bills will follow this schedule unless a further change is announced. The 2027 bills had not been mailed when this was checked, and the date printed on your bill governs. February 28, 2027 is a Sunday. The treasurer says a due date that falls on a weekend or legal holiday moves to the next business day, which would make the 2027 first half due Monday, March 1, 2027; in 2026, when February 28 was a Saturday, the first half was due Monday, March 2." }, { "label": "Second half", "due": "2027-07-20", "note": "Starting in 2026 the treasurer moved the second-half due date to July 20. July 20, 2027 is a Tuesday." } ], "delinquencyNote": "If a half is not paid by its due date, a 5% penalty applies when the full balance is paid within 10 days after the due date, and a 10% penalty after that. Taxes left unpaid after the second half is due become delinquent and also accrue interest under Ohio law. Not receiving a bill does not excuse the penalty and interest. The treasurer offers monthly payment plans for delinquent and unpaid current taxes that stop further interest and penalties, and liens on delinquent taxes are sold at an annual tax lien sale.", "source": "https://treasurer.franklincountyohio.gov/About-Taxes/Property-Tax-Due-Date-FAQ", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Franklin County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) with the Board of Revision. The filing season for 2026 values opened August 25, 2026 and closes March 31, 2027. Franklin County no longer requires the form to be notarized, and it can be filed online, by email, by mail or by fax; a mailed complaint counts as filed on its U.S. Postal Service postmark date. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision/Filing-Instructions", "source": "https://auditor.franklincountyohio.gov/Real-Estate/Board-of-Revision/Filing-Instructions", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2026 taxes are paid in 2027. The February 28 and July 20 dates, new in 2026, replaced the old January and June due dates. Manufactured home taxes follow a different schedule, due March 1 and July 31. Online payments go through the county's payment provider, PayDici, and cannot be made from a home equity line of credit or money market account. The treasurer's Budget Payment Program lets owners set money aside each month, held in escrow and applied to the next half-year bill." }, "39061": { "fips": "39061", "county": "Hamilton County", "state": "Ohio", "taxYear": "Tax Year 2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Hamilton County Treasurer", "url": "https://www.hamiltoncountyohio.gov/government/departments/treasurer/index.php", "source": "https://www.hamiltoncountyohio.gov/government/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hamilton County Auditor", "url": "https://www.hamiltoncountyauditor.org/", "isState": false, "source": "https://www.hamiltoncountyauditor.org/bor.asp", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hamiltoncountyohio.gov/government/departments/treasurer/pay_real_estate_taxes.php", "source": "https://www.hamiltoncountyohio.gov/government/departments/treasurer/pay_real_estate_taxes.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2027-02-10", "note": "The treasurer made February 10 and July 10 the permanent due dates starting in 2026, with bills mailed about three weeks before. The 2027 bills had not been mailed when this was checked, and the date printed on your bill governs. February 10, 2027 is a Wednesday. Mailed payments count as on time if postmarked on or before the due date." }, { "label": "Second half", "due": "2027-07-10", "note": "July 10, 2027 is a Saturday, and the treasurer has not said whether payment the following Monday will be on time, so pay by Friday, July 9 unless your bill prints a later date. In 2026 the second-half date was moved from July 10 to July 24 because state legislation required bills to be recalculated, so check the date on your bill." } ], "delinquencyNote": "Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date. Taxes left unpaid after the second half are certified delinquent and also accrue interest. The treasurer offers a delinquent tax contract that lets an owner pay past-due taxes on a schedule while keeping current taxes paid, which stops further penalties, interest, foreclosure and a tax lien sale while the contract is in good standing. Liens on unpaid taxes can be sold in a block sale, usually around the second week of October, which adds fees.", "source": "https://www.hamiltoncountyohio.gov/Documents/Government/Departments/Treasurer/News%20Releases/NewDueDatePressRelease.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Hamilton County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) with the Board of Revision between January 1 and March 31 of the year after the tax year you are disputing; complaints about 2026 values can be filed from January 1 to March 31, 2027, and a mailed complaint must be postmarked by March 31. Complaints cannot be filed by email. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://www.hamiltoncountyauditor.org/bor.asp", "source": "https://www.hamiltoncountyauditor.org/bor.asp", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2026 taxes are paid in 2027. The Board of Revision is made up of the County Auditor, the County Treasurer and the President of the County Commissioners, and it rules on the property's value, not the tax amount. Online and phone payments go through the county's payment provider, which charges $1.00 for an eCheck and 2.35% for a card. The treasurer warns that mail is postmarked when it is sorted, not when it is dropped off, so near a due date ask the post office to hand-stamp the postmark. The treasurer's optional payment program lets owners prepay taxes in installments." }, "39071": { "fips": "39071", "county": "Highland County", "state": "Ohio", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Highland County Treasurer", "url": "https://www.co.highland.oh.us/offices/treasurer.html", "source": "https://www.co.highland.oh.us/offices/treasurer.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Highland County Auditor", "url": "https://highlandcountyauditor.org/", "isState": false, "source": "https://www.co.highland.oh.us/government.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.highland.oh.us/offices/treasurer.html", "source": "https://www.co.highland.oh.us/offices/treasurer.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-03-13", "note": "You may pay the whole year's tax by the first-half date." }, { "label": "Second half", "due": "2026-08-07", "note": null } ], "delinquencyNote": "Ohio law adds a 10% penalty to a half left unpaid after its due date, cut in half to 5% if the full amount is paid within 10 days after the due date. Taxes still unpaid after the second-half due date become delinquent, and interest is charged starting the first day of the following month.", "source": "https://www.co.highland.oh.us/offices/treasurer.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Highland County Board of Revision", "deadline": "Under Ohio law, a complaint against the value (form DTE 1) is filed with the county auditor for the Board of Revision by March 31 of the year after the tax year you are disputing, or by the first-half due date if that is later. A complaint sent by U.S. Mail counts as filed on its U.S. Postal Service postmark; a private meter postmark does not count. Only one complaint per parcel is allowed in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://highlandcountyauditor.org/", "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Highland County Auditor sets the value and the Highland County Treasurer in Hillsboro sends the bill and collects it. Ohio bills a year in arrears: 2025 taxes are paid in two halves during 2026, and the dates for 2026 taxes, due in 2027, had not been posted when this was checked. The Board of Revision is made up of the Auditor, the Treasurer and the President of the Board of Commissioners. Online and phone payments go through the Treasurer's payment processor, which charges its own fee." }, "39085": { "fips": "39085", "county": "Lake County", "state": "Ohio", "taxYear": "2025 taxes, payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Lake County Treasurer", "url": "https://www.lakecountyohio.gov/treasurer/", "source": "https://www.lakecountyohio.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lake County Auditor", "url": "https://www.lakecountyohio.gov/auditor/", "isState": false, "source": "https://www.lakecountyohio.gov/auditor/board-of-revision/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lakecountyohio.gov/treasurer/payment-options/", "source": "https://www.lakecountyohio.gov/treasurer/payment-options/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-25", "note": null }, { "label": "Second half", "due": "2026-08-05", "note": "Mailed payments count as on time with a U.S. Postal Service postmark by the due date." } ], "delinquencyNote": "Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date. Taxes left unpaid past the second-half due date become delinquent and also accrue interest, which Ohio law charges on the first day of the month after the second-half due date and again on December 1. Failure to receive a bill does not cancel the penalty or interest.", "source": "https://www.lakecountyohio.gov/treasurer/real-estate-taxes-due/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lake County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) between January 1 and March 31 of the year after the tax year you are disputing; for 2025 values the window was January 1 to March 31, 2026, closing at 4:30 PM, and a mailed complaint needs a U.S. Postal Service postmark by March 31 (UPS or FedEx dates do not count). State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://www.lakecountyohio.gov/auditor/board-of-revision/", "source": "https://www.lakecountyohio.gov/auditor/board-of-revision/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill; there are two halves a year, billed a year in arrears, so 2025 taxes were due in 2026. The treasurer lists February 24, 2027 as the next due date, for the first half of 2026 taxes; the second-half date for 2026 taxes had not been posted when this was checked. Online card payments carry a 2.35% fee and e-checks cost 50 cents; the online portal is run by MuniciPAY. The treasurer also offers free semiannual or yearly autopay and a monthly prepay plan (enrollment April 1 to June 21). Mobile homes are billed separately on their own schedule." }, "39089": { "fips": "39089", "county": "Licking County", "state": "Ohio", "taxYear": "2025 taxes payable in 2026", "checked": "2026-09-23", "billingOffice": { "name": "Licking County Treasurer", "url": "https://lickingcounty.gov/depts/treasurer/default.htm", "source": "https://lickingcounty.gov/depts/treasurer/default.htm", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Licking County Auditor", "url": "https://lickingcounty.gov/depts/auditor/", "isState": false, "source": "https://lickingcounty.gov/depts/auditor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://ontrac.lickingcounty.gov/", "source": "https://lickingcounty.gov/depts/treasurer/default.htm", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Licking County Board of Revision", "deadline": "Under Ohio law, a complaint against the value (form DTE 1) is filed with the county auditor for the Board of Revision by March 31 of the year after the tax year you are disputing, or by the day first-half collection closes if that is later. A mailed complaint counts as filed on its U.S. Postal Service postmark; a private meter postmark does not count. Only one complaint per parcel is allowed in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://lickingcounty.gov/depts/auditor/", "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The county auditor sets the value and serves as secretary to the Board of Revision, and the county treasurer sends the bill and collects it. Ohio bills a year in arrears, so 2025 taxes are paid in two halves during 2026. The treasurer's page sends readers to the county's OnTrac website for tax information and property search; the due dates could not be confirmed there when this was checked, so use the date printed on your bill. Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date. A mailed payment is on time if it carries a U.S. Postal Service postmark dated on or before the due date; a private postage meter mark does not count." }, "39103": { "fips": "39103", "county": "Medina County", "state": "Ohio", "taxYear": "2025 taxes, payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Medina County Treasurer", "url": "https://medinacountytax.com/", "source": "https://medinacountytax.com/taxes.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Medina County Auditor", "url": "https://auditor.medinacounty.gov/", "isState": false, "source": "https://web.archive.org/web/20260327002237/https://auditor.medinacounty.gov/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://medinacountytax.com/taxes.html", "source": "https://medinacountytax.com/taxes.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-27", "note": "February 27, 2026 was a Friday. Mailed payments count as on time with a U.S. Postal Service postmark by February 27; a 5% penalty applied from February 28 through March 9 and 10% after that." }, { "label": "Second half", "due": "2026-08-28", "note": "Later than the usual July date because second-half bills were delayed by the new state inflation cap credit (Ohio House Bill 186); bills were mailed August 6. August 28, 2026 was a Friday. Mailed payments count as on time with a U.S. Postal Service postmark by August 28." } ], "delinquencyNote": "A payment made after the due date carries a 5% penalty if made within 10 days, and a 10% penalty after that (for the second half of 2025 taxes, 10% after September 7, 2026). Taxes left unpaid past the second-half due date become delinquent and also accrue interest, which Ohio law charges on the first day of the month after the second-half due date and again on December 1.", "source": "https://www.medinacountytreasurernews.com/news-archive/2nd-half-property-tax-payments-due-august-28-2026", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Medina County Board of Revision", "deadline": "File a complaint against the value with the County Auditor between January 1 and March 31 of the year after the tax year you are disputing (for 2026 values, by March 31, 2027), or by the first-half due date if that falls later. A mailed complaint counts as filed on its U.S. Postal Service postmark date; a private postage meter date does not count. An owner may generally file only once in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals within 30 days after the decision notice is mailed.", "url": "https://auditor.medinacounty.gov/Posts?category=BOR", "source": "https://medinacountytax.com/content/458.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2025 taxes were due in 2026. Due dates for 2026 taxes, payable in 2027, had not been posted when this was checked; the treasurer sets them each year, usually in February and July. The Board of Revision (the County Auditor, the Treasurer and one County Commissioner) rules on the property's value, not the tax amount. Online payments cost $1.50 by electronic check, 1.99% by debit card and 2.5% by credit card or PayPal; phone payments are taken at 1-888-607-8389. The treasurer's office stays open until 6:00 PM on a due date. A 24-hour drop box sits at the County Administration Building in Medina; the boxes at Brunswick City Hall, the Lodi Library and the Wadsworth Municipal Building are open only from when bills are mailed until the due date. The treasurer and auditor warn that mail is now postmarked when it is machine-sorted, which can be days after drop-off, so mail early or ask the post office counter for a hand-stamped postmark. The treasurer offers a Pre-Pay program for monthly payments by automatic bank withdrawal or mailed coupons." }, "39109": { "fips": "39109", "county": "Miami County", "state": "Ohio", "taxYear": "Tax Year 2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Miami County Treasurer", "url": "https://www.miamicountyohio.gov/treasurer/", "source": "https://www.miamicountyohio.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Miami County Auditor", "url": "https://www.miamicountyohio.gov/auditor/", "isState": false, "source": "https://www.miamicountyohio.gov/auditor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.miamicountyohio.gov/treasurer/", "source": "https://www.miamicountyohio.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2027-02-14", "note": "The treasurer's standing schedule lists the first half as due February 14. The 2027 bills had not been mailed when this was checked, and the date printed on your bill governs. February 14, 2027 is a Sunday and the next day, Presidents' Day, is a legal holiday in Ohio. Ohio law lets an act due by law on a Sunday or legal holiday be done on the next day that is neither, which would be Tuesday, February 16, 2027, but the treasurer has not said how it will treat this date, so paying by Friday, February 12 is safest. Mailed payments postmarked by the due date are accepted as on time." }, { "label": "Second half", "due": "2027-07-20", "note": "July 20, 2027 is a Tuesday. In 2026 the second half, normally due July 20, was extended to August 20 with the Ohio Tax Commissioner's approval because bills were delayed by the new inflation cap credit (House Bill 186), so check the date on your bill." } ], "delinquencyNote": "If a half is not paid by its due date, a 5% penalty applies for ten days after the due date, and a 10% penalty after that. Taxes left unpaid after the second half is due become delinquent and also accrue interest under Ohio law. Not receiving a bill does not excuse the penalty and interest. The treasurer offers delinquent tax contracts to help owners catch up on past due taxes, and liens on unpaid taxes can be sold at a tax lien sale.", "source": "https://www.miamicountyohio.gov/treasurer-faqs/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Miami County Board of Revision", "deadline": "File a complaint against the value (form DTE 1) with the County Auditor, who serves as secretary of the Board of Revision, on or before March 31 of the year after the tax year you are disputing; complaints about 2026 values are due by March 31, 2027. A mailed complaint counts as filed on its U.S. Postal Service postmark date, but a private postage meter date does not count. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": null, "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. There are two halves a year, billed a year in arrears, so 2026 taxes are paid in 2027. The Board of Revision is made up of the County Auditor, the County Treasurer and the President of the County Commissioners, and it rules on the property's value, not the tax amount. Manufactured home taxes follow a different schedule, due March 1 and July 31. Online payments go through the county's payment provider, MuniciPay. The treasurer asks owners not to pay before the bill arrives or the exact amount is confirmed, since paying an estimate can cause an overpayment." }, "39113": { "fips": "39113", "county": "Montgomery County", "state": "Ohio", "taxYear": "2025 taxes payable in calendar year 2026", "checked": "2026-09-23", "billingOffice": { "name": "Montgomery County Treasurer", "url": "https://www.mcohio.org/1207/Treasurer", "source": "https://oh-montgomerycounty.civicplus.com/773/Payment-Options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montgomery County Auditor", "url": "https://www.mcohio.org/1212/Auditor", "isState": false, "source": "https://oh-montgomerycounty.civicplus.com/m/faq?cat=55", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mcohio.org/773/Payment-Options", "source": "https://oh-montgomerycounty.civicplus.com/773/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-13", "note": "Covers the first half of 2025 taxes. A mailed payment is on time if it is postmarked by the U.S. Postal Service (not a private postage meter) on or before the due date, and an online payment is on time if completed by 11:59 PM on the due date." }, { "label": "Second half", "due": "2026-07-24", "note": "Covers the second half of 2025 taxes. Due dates for 2026 taxes, payable in 2027, had not been posted when this was checked." } ], "delinquencyNote": "A 10% penalty is added to any half not paid in full by its due date; Ohio law cuts that penalty in half if the full amount is paid within 10 days after the due date. On August 1, 2026, interest of 4.67% was added to taxes carried over from earlier years, and on December 1, 2026, interest of 2.33% is added to everything still unpaid, including 2025 taxes and penalties. Parcels with unpaid charges as of August 1, 2026 may be included in a tax lien certificate sale. The treasurer offers past-due payment plans; while a plan is kept in good standing, no further penalties or interest are added, and a missed payment voids the plan and adds back the frozen penalty and interest.", "source": "https://oh-montgomerycounty.civicplus.com/DocumentCenter/View/8647/Real-Estate-Tax-Due-Dates-for-Calendar-Year-2026", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Montgomery County Board of Revision", "deadline": "File a complaint against the value with the Board of Revision between January 1 and March 31 of the year after the tax year you are disputing (under state law, the later of March 31 or the close of first-half collection). The 2026 reappraisal values first affect bills paid in 2027, and complaints about them can be filed from January 1 to March 31, 2027. A mailed complaint counts as filed on its U.S. Postal Service postmark; a private meter postmark does not count. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the Montgomery County Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://www.mcohio.org/1180/BOR-Process", "source": "https://oh-montgomerycounty.civicplus.com/1180/BOR-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill. Ohio bills a year in arrears, so 2025 taxes are paid in two halves during 2026. The auditor reappraised every property in 2026; the new values first affect bills paid in 2027. The Board of Revision is made up of representatives of the County Auditor, the County Treasurer and the County Commissioners, and it rules on the property's value, not the tax amount. Online payments go through the county's processor, Point and Pay, which charges $0.50 for an e-check, 2.3% for a credit card and $2.95 for a debit card. The treasurer does not take payments over the phone; Point and Pay's automated phone line carries the same card fees, and a live Point and Pay agent adds a $5 charge. The treasurer's free prepayment plan lets owners who are current on their taxes pay monthly; applications must be sent at least 60 days before a due date. A late-payment penalty can be forgiven only in limited cases set by state law, such as a bill that never arrived despite a good-faith effort to get it within 30 days after the due date, or a death, serious injury or hospital stay near the due date, by applying to the treasurer." }, "39133": { "fips": "39133", "county": "Portage County", "state": "Ohio", "taxYear": "2025 pay 2026", "checked": "2026-09-23", "billingOffice": { "name": "Portage County Treasurer", "url": "https://www.portagecounty-oh.gov/portage-county-treasurers-office", "source": "https://www.portagecounty-oh.gov/portage-county-treasurers-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Portage County Auditor", "url": "https://www.portagecounty-oh.gov/auditor-matt-kelly", "isState": false, "source": "https://portagecountyauditor.org/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.portagecounty-oh.gov/treasurers-office/pages/payment-options", "source": "https://www.portagecounty-oh.gov/treasurers-office/pages/payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-26", "note": "The Treasurer sets the dates each year, usually in February and July. You may pay the whole year's tax by the first-half date." }, { "label": "Second half", "due": "2026-09-10", "note": "Normally due in July. In 2026 the second-half bills were delayed while the new state inflation cap credit (Ohio House Bill 186) was added, and the Ohio Tax Commissioner extended the deadline to September 9, 2026. The Treasurer's office then closed early on September 9 because of a water main break, and the county extended the due date to September 10, 2026." } ], "delinquencyNote": "Ohio law charges a 10% penalty on a half left unpaid after its due date, cut in half to 5% if the full amount is paid within 10 days after the due date. Interest is added if the taxes are still unpaid when the next collection period opens, and delinquent taxes may be sold at a tax lien sale.", "source": "https://www.portagecounty-oh.gov/portage-county-treasurers-office/files/2025pay2026-tax-rates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Portage County Board of Revision", "deadline": "File a complaint with the Portage County Auditor between January 1 and March 31; to contest the 2026 value, file by March 31, 2027, or by the first-half due date for 2026 taxes if that falls later. The county says complaints must be received by March 31, but under state law a complaint sent by U.S. Mail counts as filed on its U.S. Postal Service postmark date; a private postage meter date does not count.", "url": "https://www.portagecounty-oh.gov/treasurers-office/faq/14-i-dont-agree-value-has-been-placed-my-property-what-can-i-do", "source": "https://codes.ohio.gov/ohio-revised-code/section-5715.19", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Portage County Auditor values property and the Portage County Treasurer sends the bill and collects it. Ohio bills a year in arrears: 2025 taxes are paid in two halves during 2026, and the dates for 2026 taxes, due in 2027, have not been posted yet. Online payments go through the county's processor, Municipay; cards carry a 2.35% fee ($2.00 minimum) and e-checks $0.50. The treasurer offers a free Pre-Pay Program that splits each half's bill into five monthly payments, for owners who are current on their taxes. Payment plans are available for delinquent taxes." }, "39139": { "fips": "39139", "county": "Richland County", "state": "Ohio", "taxYear": "2025 payable 2026", "checked": "2026-09-23", "billingOffice": { "name": "Richland County Treasurer", "url": "https://www.richlandcountyoh.gov/departments/treasurer", "source": "https://www.richlandcountyoh.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Richland County Auditor", "url": "https://www.richlandcountyoh.gov/departments/auditor", "isState": false, "source": "https://www.richlandcountyoh.gov/departments/auditor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.richlandcountyoh.gov/departments/treasurer", "source": "https://www.richlandcountyoh.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Second half", "due": "2026-08-26", "note": "The same date applies to manufactured homes. The county's pages do not show the first-half date for 2025 taxes, which fell earlier in 2026." } ], "delinquencyNote": "Ohio law adds a 10% penalty to a half left unpaid after its due date, cut in half to 5% if the full amount is paid within 10 days after the due date. Taxes still unpaid after the second-half due date become delinquent and interest is added.", "source": "https://www.richlandcountyoh.gov/departments/treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Richland County Board of Revision", "deadline": "File a complaint against the value with the Richland County Auditor between January 2 and March 31; there is no filing fee. Under Ohio law the deadline is March 31 of the year after the tax year you are disputing, or the first-half due date if that is later, and a complaint sent by U.S. Mail counts as filed on its U.S. Postal Service postmark. Only one complaint per parcel is allowed in each three-year period unless the property was sold or suffered a significant loss. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://www.richlandcountyoh.gov/departments/auditor/boardofrevision", "source": "https://www.richlandcountyoh.gov/departments/auditor/boardofrevision", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "County owner-occupancy reduction", "summary": "Richland County adds its own 2.5% reduction, paid for with local money, on top of the state's 2.5% owner-occupancy reduction for homes that already receive it, starting with 2026 taxes paid in 2027. There is no separate application.", "applyBy": null, "url": "https://www.richlandcountyoh.gov/departments/auditor", "source": "https://www.richlandcountyoh.gov/media/Departments/Commissioners/Documents/Meeting%20Minutes%20-%202025/80.%20October%2023,%202025.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Richland County Auditor sets the value and the Richland County Treasurer in Mansfield sends the bill and collects it. Ohio bills a year in arrears: 2025 taxes are paid in two halves during 2026, and the dates for 2026 taxes, due in 2027, had not been posted when this was checked. Online card and e-check payments go through the Treasurer's payment processor and carry a service fee. The Treasurer offers payment contracts for prepaying real estate taxes and for delinquent real estate taxes. In August 2026 the Auditor warned that online videos promoting a federal senior property tax relief form are false; no such federal program exists." }, "39165": { "fips": "39165", "county": "Warren County", "state": "Ohio", "taxYear": "Tax Year 2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Warren County Treasurer", "url": "https://treasurer.warrencountyohio.gov/", "source": "https://treasurer.warrencountyohio.gov/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Warren County Auditor", "url": "https://auditor.warrencountyohio.gov/", "isState": false, "source": "https://auditor.warrencountyohio.gov/RealEstate/BoardOfRevision/Index", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://my.warrencountyohio.gov/", "source": "https://treasurer.warrencountyohio.gov/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-02-25", "note": null }, { "label": "Second half", "due": "2026-08-12", "note": "Extended to August 12 with the Ohio Tax Commissioner's approval because second-half bills were delayed by the new Inflation Cap Credit (House Bill 186)." } ], "delinquencyNote": "Ohio law adds a 10% penalty to any half left unpaid after its due date, cut to 5% if the full amount due is paid within 10 days after the due date. Taxes left unpaid past the second-half due date become delinquent and also accrue interest, which Ohio law charges on the first day of the month after the second-half due date and again on December 1.", "source": "https://treasurer.warrencountyohio.gov/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Warren County Board of Revision", "deadline": "File a complaint against the value (form DTE 1, signed in front of a notary) with the County Auditor between January 1 and March 31 of the year after the tax year you are disputing. State law allows only one complaint per parcel in each three-year valuation period unless something changed, such as a sale or damage. A Board of Revision decision can be appealed to the Ohio Board of Tax Appeals, or instead to the county Court of Common Pleas, within 30 days after the decision notice is mailed.", "url": "https://auditor.warrencountyohio.gov/RealEstate/BoardOfRevision/Index", "source": "https://auditor.warrencountyohio.gov/RealEstate/BoardOfRevision/Index", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county auditor sets the value and the county treasurer sends the bill; there are two halves a year, billed a year in arrears, so 2025 taxes were due in 2026. Due dates for 2026 taxes, payable in 2027, had not been posted when this was checked. The Board of Revision is made up of the County Auditor, the County Treasurer and the President of the County Commissioners, and it rules on the property's value, not the tax amount. The treasurer warns that mail dropped at a local post office may not be postmarked for several days, so mail early. If a lender pays from escrow, the treasurer suggests confirming with the lender that it will pay." }, "40027": { "fips": "40027", "county": "Cleveland County", "state": "Oklahoma", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Cleveland County Treasurer", "url": "https://www.clevelandcountytreasurer.org/", "source": "https://www.clevelandcountytreasurer.org/Property-Taxes/Property-Tax-Payments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cleveland County Assessor", "url": "https://clevelandcountyok.com/129/County-Assessor", "isState": false, "source": "https://clevelandcountyok.com/129/County-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clevelandcountytreasurer.org/Property-Taxes/Property-Tax-Payments", "source": "https://www.clevelandcountytreasurer.org/Property-Taxes/Property-Tax-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full payment)", "due": "2026-12-31", "note": "Statements are mailed in November. Pay the full bill or at least half by December 31, 2026 (a Thursday); a payment postmarked by then is on time. If less than half is paid by then, the whole year's tax becomes delinquent on January 1. Under state law, if the tax rolls are filed late, the first half does not become delinquent until 30 days after they are filed. Not receiving a statement does not excuse the tax." }, { "label": "Second half", "due": "2027-03-31", "note": "Only if at least half was paid by December 31. March 31, 2027 is a Wednesday. Under state law the half-payment option is not open to mortgage companies paying from escrow, which must pay the whole year before January 1, or to bills of $25 or less, which are due in full before January 1." } ], "delinquencyNote": "Under state law, delinquent taxes carry interest of 1.5% a month, or major part of a month, until paid, capped at the amount of the unpaid tax. The Treasurer may waive interest only when it is shown that it arose through no fault of the taxpayer. Delinquent real estate accounts are published in September, and real estate with three or more years of unpaid taxes is offered at the county's tax resale on the second Monday in June.", "source": "https://www.clevelandcountytreasurer.org/General-Information/Important-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cleveland County Assessor (informal protest), then the Cleveland County Board of Equalization", "deadline": "Under state law, file a written protest with the Assessor, on the state's form, within 30 days of the date a notice of increased value was mailed. If your value was not changed from last year, you may protest on or before the first Monday in April. The Assessor must mail a written decision within 7 days of the informal hearing; you then have 15 days from the date that decision is mailed to appeal to the County Board of Equalization, which meets from April 1 to May 31.", "url": "https://clevelandcountyok.com/129/County-Assessor", "source": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=552233", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor in Norman sets values and handles exemptions, and the Treasurer at 201 S. Jones Ave. in Norman sends the statement and takes payment; protests go to the Assessor, not the Treasurer. Mortgage companies often pay at the end of December, and a payment can take 5 to 7 days to show on the Treasurer's records. Online and in-person card and e-check payments carry a fee: 2.30% for credit cards, $3.95 for debit cards and $0.75 for e-checks." }, "40037": { "fips": "40037", "county": "Creek County", "state": "Oklahoma", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Creek County Treasurer", "url": "https://oktaxrolls.com/county/Creek", "source": "https://oktaxrolls.com/county/Creek", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Creek County Assessor", "url": "https://www.creekcountyonline.com/assessor", "isState": false, "source": "https://www.creekcountyonline.com/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://oktaxrolls.com/county/Creek", "source": "https://oktaxrolls.com/county/Creek", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full payment)", "due": "2026-12-31", "note": "Under state law, taxes become due on November 1 and the Treasurer mails a statement each year. Pay the full bill or at least the first half by December 31, 2026 (a Thursday; county offices are closed on January 1). If less than half is paid by then, the whole year's tax becomes delinquent on January 1. If the tax rolls are filed late, the first half does not become delinquent until 30 days after they are filed. Not receiving a statement does not extend the due date; call the Treasurer's office if yours does not arrive." }, { "label": "Second half", "due": "2027-03-31", "note": "Only if the first half was paid by December 31. Under state law the second half must be paid before April 1; March 31, 2027 is a Wednesday. The half-payment option is not open to mortgage companies paying from escrow, which must pay the whole year before January 1, or to bills of $25 or less, which are due in full before January 1." } ], "delinquencyNote": "Under state law, delinquent taxes carry interest of 1.5% a month, or major part of a month, until paid, capped at the amount of the unpaid tax. Real estate with unpaid taxes can eventually be sold at the county's annual sale for delinquent taxes.", "source": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=93075", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Creek County Assessor (informal protest), then the Creek County Board of Equalization", "deadline": "Under state law, file a written protest with the Assessor, on the state's form, within 30 days of the date a notice of increased value was mailed. If your value was not changed from last year, you may protest on or before the first Monday in April. The Assessor must hold an informal hearing and mail a written decision within 7 days; you then have 15 days from the date that decision is mailed to appeal to the County Board of Equalization. Protests must be finished by May 31 or when the board adjourns, so ask the Assessor for the exact date.", "url": "https://www.creekcountyonline.com/assessor", "source": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=552233", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets values and handles exemptions, and the Treasurer in the Collins Building in Sapulpa sends the statement and takes payment. One bill covers the county, the schools, career technology centers, the ambulance service and the cities and towns. Questions about value, ownership or a change of address go to the Assessor, not the Treasurer." }, "40109": { "fips": "40109", "county": "Oklahoma County", "state": "Oklahoma", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Oklahoma County Treasurer", "url": "https://oklahomacounty.org/Elected-Offices/Treasurer", "source": "https://oklahomacounty.org/Elected-Offices/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Oklahoma County Assessor", "url": "https://oklahomacounty.org/Elected-Offices/Assessor", "isState": false, "source": "https://oklahomacounty.org/Elected-Offices/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://oklahomacounty.org/Pay-or-Apply/Property-Tax", "source": "https://oklahomacounty.org/Pay-or-Apply/Property-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full payment)", "due": "2026-12-31", "note": "Under state law, taxes become due on November 1. Pay the full bill or at least the first half by December 31, 2026 (a Thursday). If nothing is paid by December 31, the whole year's tax becomes delinquent on January 1 and interest is added, and the county will not accept a first-half payment after December 31. Not receiving a statement does not excuse interest." }, { "label": "Second half", "due": "2027-03-31", "note": "Only if the first half was paid by December 31. March 31, 2027 is a Wednesday. Under state law the half-payment option is not open to mortgage companies paying from escrow, which must pay the whole year before January 1, or to bills of $25 or less, which are due in full before January 1." } ], "delinquencyNote": "The Treasurer adds interest on delinquent taxes at 1.5% a month (18% a year), added on the 15th of each month. Under state law, interest stops growing once it equals the unpaid tax.", "source": "https://oklahomacounty.org/Elected-Offices/Treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Oklahoma County Assessor (informal appeal), then the Oklahoma County Board of Equalization", "deadline": "You have 30 calendar days after a notice of changed value is mailed to informally appeal to the Assessor. If your value did not change from last year, you may file a complaint on or before the first Monday in April. If the Assessor's decision still does not satisfy you, appeal to the County Board of Equalization within 15 calendar days of the date of the Assessor's informal notice. The board sits from the fourth Monday in January to May 31.", "url": "https://oklahomacounty.org/Elected-Offices/Assessor", "source": "https://oklahomacounty.org/Elected-Offices/Assessor", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets values and handles exemptions, which must be filed by March 15; the Treasurer sends the statement and takes payment at 320 Robert S. Kerr Avenue, Suite 307, in Oklahoma City. Card payments are accepted online only and carry a convenience fee that goes to the payment provider, not the county. Most mortgage companies pay through a separate tax service company, so an escrow payment can take a while to reach the county; it shows on the county's website once the Treasurer posts it." }, "41005": { "fips": "41005", "county": "Clackamas County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Clackamas County Assessment and Taxation (County Assessor and Tax Collector)", "url": "https://www.clackamas.us/at", "source": "https://www.clackamas.us/at", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clackamas County Assessor's Office (Assessment and Taxation)", "url": "https://www.clackamas.us/at", "isState": false, "source": "https://www.clackamas.us/at", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.clackamas.us/at/options", "source": "https://www.clackamas.us/at/options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. November 15, 2026 is a Sunday. The county says a due date that falls on a weekend or legal holiday is extended through the next business day, so a payment made Monday, November 16, 2026 is on time." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under Oregon law (ORS 187.010), so under the county's next-business-day rule a payment made Tuesday, February 16, 2027 is on time." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday, so under the county's next-business-day rule a payment made Monday, May 17, 2027 is on time." } ], "delinquencyNote": "Interest is 1 1/3% a month (16% a year) on an unpaid installment until paid. Under state law it starts on December 16 for the first third, a month after the due date, and on February 16 and May 16 for the second and third. Mailed payments count if postmarked by the due date; bank bill-pay payments count only when they reach the office. Real property taxes still unpaid after May 15 are delinquent, and foreclosure begins once taxes have been delinquent for three years.", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Clackamas County Property Value Appeals Board (formerly the Board of Property Tax Appeals), run by the County Clerk", "deadline": "File after the tax statements go out in late October 2026 and no later than December 31, 2026 (a Thursday): mailed petitions must carry a U.S. Postal Service postmark no later than that date (a postage meter imprint does not count), and hand-delivered petitions must arrive by 5 p.m. The county's Assessment and Taxation office lists Thursday, December 31, 2026 as a holiday closure for New Year's Day, so if you plan to deliver in person, do it earlier in the week or mail it instead. Send five copies of the petition and your evidence, one petition per account. The board hears appeals of property value, not of the tax amount, and hearings run from February to April 15, 2027.", "url": "https://www.clackamas.us/pvab", "source": "https://www.clackamas.us/pvab", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office both values the property and collects the tax: the County Assessor is also the Tax Collector. Its public hours are Monday through Thursday. Oregon's tax year starts July 1 and the 2026-27 statements were not out when this was checked; owners signed up for the county's paperless eNotices can see theirs as early as October 20. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law (ORS 311.505) for every county. If the statement arrives late, state law (ORS 311.507) keeps the discount open until 15 business days after it was mailed, if that is later than November 15. A yellow statement means a lender asked for the bill and may pay it; check with your lender if you are unsure. Online payments carry a convenience fee charged by the county's payment provider, US Bank ($3 for an e-check, 2.49% for a credit card). The county's exemption and deferral programs (senior and disabled deferral, disabled veteran exemption) are state programs." }, "41017": { "fips": "41017", "county": "Deschutes County", "state": "Oregon", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Deschutes County Finance Department, Tax Division (Deschutes County Tax Collector)", "url": "https://www.deschutescounty.gov/720/Property-Tax-Collection", "source": "https://www.deschutescounty.gov/733/Property-Tax-Collection---Who-to-contact", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Deschutes County Assessor's Office", "url": "https://www.deschutescounty.gov/277/Assessors-Office", "isState": false, "source": "https://www.deschutescounty.gov/277/Assessors-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.deschutescounty.gov/736/Property-Tax-Collection---How-to-make-a-", "source": "https://www.deschutescounty.gov/736/Property-Tax-Collection---How-to-make-a-", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-16", "note": "Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying in thirds earns no discount. The usual date is November 15, which falls on a Sunday this year, so the county lists Monday, November 16, 2026. Mailed payments must carry a U.S. Postal Service or private express carrier postmark by that date; postage meter marks do not count." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. The county lists Monday, February 15, 2027, but that day is Presidents Day, a legal holiday under Oregon law. State law lets a payment due on a legal holiday be made on the next business day and starts interest from that day, so a payment made Tuesday, February 16, 2027 is on time. Post offices are closed on Presidents Day, so a mailed payment should be postmarked by Saturday, February 13 or on Tuesday, February 16." }, { "label": "Third third", "due": "2027-05-17", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. The usual date is May 15, which falls on a Saturday, so the county lists Monday, May 17, 2027." } ], "delinquencyNote": "Interest on an unpaid first installment begins to accrue on Wednesday, December 16, 2026. Under state law the rate is 1 1/3% a month (16% a year) until paid. Bank bill-pay payments count on the date the county receives the money, not the date you send it, so a bill-pay payment that arrives after November 16 loses the discount.", "source": "https://www.deschutescounty.gov/736/Property-Tax-Collection---How-to-make-a-", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Deschutes County Property Value Appeals Board, filed with the County Clerk", "deadline": "File after the tax statements are mailed (they go out by October 25) and no later than December 31, 2026 (a Thursday). Petitions filed in person must reach the County Clerk's Office by that date, and mailed petitions must be postmarked by it. Last season the Clerk took in-person petitions until 5 p.m. and asked that mailed petitions be postmarked at a post office counter, since mail left in an outside box may not be postmarked in time. The board hears appeals of property value, not of the tax amount. If you miss the deadline or disagree with a prior year's value, you may be able to appeal to the Magistrate Division of the Oregon Tax Court.", "url": "https://www.deschutescounty.gov/467/Property-Value-Appeals-Board", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Two county offices handle property tax: the Assessor's Office values the property and handles exemptions, deferrals and appeals, and the Finance Department's Tax Division mails the statements and collects the tax. Statements mail by October 25; call the Tax Office if yours has not arrived by November 1. You can pay in person at 1300 NW Wall Street, Suite 203, in Bend, at drop boxes in Bend, Redmond and La Pine, by mail to the Deschutes County Tax Collector, or online or by phone through Point and Pay, the county's only approved online processor, which charges a fee (2.5% by credit card with a $2 minimum, $3.95 by Visa or Mastercard debit, $2 by e-check). Doxo, an online bill service, is not affiliated with the county. The county's exemption and deferral programs (disabled veteran, senior and disabled deferral, nonprofit) are state programs." }, "41019": { "fips": "41019", "county": "Douglas County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Douglas County Tax Collection (Management and Finance)", "url": "https://www.douglascountyor.gov/348/Tax-Collection", "source": "https://www.douglascountyor.gov/348/Tax-Collection", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Douglas County Assessor's Office", "url": "https://www.douglascountyor.gov/157/Assessor", "isState": false, "source": "https://www.douglascountyor.gov/157/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.douglascountyor.gov/332/Online-Tax-Payments", "source": "https://www.douglascountyor.gov/348/Tax-Collection", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. A bill under $40 must be paid in full. November 15, 2026 is a Sunday; the county says a due date on a weekend day is extended to the first business day of the week, so a payment made Monday, November 16, 2026 is on time." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under Oregon law (ORS 187.010), which lets an act due on a legal holiday be done on the next business day, so a payment made Tuesday, February 16, 2027 is on time." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday; under the county's weekend rule a payment made Monday, May 17, 2027 is on time." } ], "delinquencyNote": "Interest is 1 1/3% a month (16% a year) on a past-due installment. Interest on the first third starts on December 16, a month after the due date; for the second and third it starts on February 16 and May 16. Payments delivered, postmarked, sent by private express carrier or paid online on the county website by 11:59 p.m. Pacific time on the due date are on time. Bank bill-pay checks usually carry no postmark, so they count only if they reach the Tax Office by the due date; allow 2 to 5 days.", "source": "https://www.douglascountyor.gov/348/Tax-Collection", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Douglas County Property Value Appeals Board (formerly the Board of Property Tax Appeals), filed with the County Clerk", "deadline": "File after the tax statements are mailed in late October and no later than December 31, 2026 (a Thursday). The board hears appeals of property value, not of the tax amount. Last season, mailed petitions counted by postmark, emailed or faxed petitions had to arrive by midnight, and hand-delivered petitions had to reach the Clerk's Office by 4:30 p.m. Last season the county also charged a $36 filing fee for each petition, and a hearing is not scheduled until the fee is paid; confirm the current fee and cutoff times with the Clerk's Office.", "url": "https://www.douglascountyor.gov/315/Property-Value-Appeals-Board-PVAB", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Oregon's tax year starts July 1, and the county must mail statements by October 25, so the 2026-27 statement was not out when this was checked. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law (ORS 311.505) for every county. If the statement arrives late, state law (ORS 311.507) keeps the discount open until 15 business days after it was mailed, if that is later than November 15. Mailed payments go to a processing center at PO Box 8403, Medford, OR 97501, or can be sent to the Tax Office at PO Box 850, Roseburg, OR 97470. The Tax Office does not take payments by phone, or card payments at its counter. Online payments carry a fee charged by the payment provider (2.49% by credit card, $3.95 by debit card, $3 by e-check). A yellow statement means a mortgage company, or the state's senior and disabled deferral program, asked for the bill; check with your mortgage company if you are unsure who is paying. The county's exemption and deferral programs (veterans exemption, senior and disabled deferral) are state programs." }, "41029": { "fips": "41029", "county": "Jackson County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Jackson County Finance Department, Taxation Division", "url": "https://jacksoncountyor.gov/departments/finance/taxation/index.php", "source": "https://jacksoncountyor.gov/departments/finance/taxation/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jackson County Assessor's Office", "url": "https://jacksoncountyor.gov/departments/assessor/index.php", "isState": false, "source": "https://jacksoncountyor.gov/departments/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://apps.jacksoncountyor.gov/PSO/", "source": "https://jacksoncountyor.gov/departments/finance/taxation/faq.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. November 15, 2026 is a Sunday, a legal holiday under Oregon law (ORS 187.010), and the county moves a due date that falls on a weekend or legal holiday to the next business day, so a payment made Monday, November 16, 2026 is on time." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under ORS 187.010; under the county's next-business-day rule a payment made Tuesday, February 16, 2027 is on time." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday; under the county's next-business-day rule a payment made Monday, May 17, 2027 is on time." } ], "delinquencyNote": "Interest is 1 1/3% a month (16% a year) on an unpaid installment. For the first third it starts on December 16, a month after the due date; for the second and third it starts on February 16 and May 16, though a payment made on the next business day after a weekend or holiday due date is on time. Mailed payments count if postmarked by the due date. Real property taxes still unpaid after May 15 are delinquent, and foreclosure starts once the oldest unpaid year is three years delinquent.", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Jackson County Property Value Appeals Board (formerly the Board of Property Tax Appeals), filed with the County Clerk", "deadline": "File after the tax statements are mailed in late October and no later than December 31, 2026 (a Thursday). The board hears appeals of real market value, not of the tax amount. The county charges a $69 filing fee from July 1, 2026, and a hearing is not scheduled until it is paid.", "url": "https://www.jacksoncountyor.gov/departments/clerk/recording/services/board_of_property_tax_appeals/index.php", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Oregon's tax year starts July 1, and the county mails statements by October 25, so the 2026-27 statement was not out when this was checked; call the Taxation office if yours has not arrived by November 1. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law (ORS 311.505) for every county. If the statement arrives late, state law (ORS 311.507) keeps the discount open until 15 business days after it was mailed, if that is later than November 15. A yellow statement means a mortgage lender, or the state's senior and disabled deferral program, asked for the bill; check with your lender if you are unsure who is paying. Card and e-check payments carry a fee charged by the county's payment processor, not the county." }, "41043": { "fips": "41043", "county": "Linn County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": null, "url": null, "source": null, "confidence": "U", "changes": "stable" }, "assessmentOffice": { "name": "Linn County Assessor's Office (Assessment and Taxation)", "url": "https://www.linncountyor.gov/assessor", "isState": false, "source": "https://sos.oregon.gov/blue-book/government/pages/linn.aspx", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Under state law, pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. A bill under $40 must be paid in full. November 15, 2026 is a Sunday, a legal holiday under Oregon law, which lets an act due on a legal holiday be done on the next business day, so a payment made Monday, November 16, 2026 is on time. A mailed payment counts on the date of its postmark." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under Oregon law, so a payment made Tuesday, February 16, 2027 is on time." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday. The county has not said whether it takes payment the next business day; state law figures interest from the next business day when the interest date falls on a Saturday, so Monday, May 17, 2027 should be on time, but paying by Friday, May 14, 2027 is safest." } ], "delinquencyNote": "Under state law, interest is 1 1/3% a month, or fraction of a month (16% a year), on an unpaid installment until paid. For the first third it starts if the payment is not made by December 15, a month after the due date; for the second and third it starts after February 15 and May 15.", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Linn County Property Value Appeals Board (formerly the Board of Property Tax Appeals), filed with the County Clerk", "deadline": "File with the County Clerk after the tax statements are mailed in October and no later than December 31, 2026 (a Thursday). A mailed petition counts on the date of its postmark. The board hears appeals of property value, not of the tax amount.", "url": "https://www.linncountyor.gov/clerk/page/pvab-property-value-appeals-board", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html", "confidence": "P", "changes": "occasional" }, "localRelief": null, "notes": "Oregon's tax year starts July 1, and state law requires statements to be mailed by October 25, so the 2026-27 statement was not out when this was checked. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law for every county. If the statement arrives late, state law keeps the discount open until 15 business days after it was mailed, if that is later than November 15. The county's own tax pages could not be read for this cycle, so how and where to pay is not listed here; the payment address and options are printed on the tax statement." }, "41047": { "fips": "41047", "county": "Marion County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Marion County Tax Office (part of the Assessor's Office)", "url": "https://www.co.marion.or.us/AO/TAX/Pages/default.aspx", "source": "https://www.co.marion.or.us/AO/TAX/Pages/default.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Marion County Assessor's Office", "url": "https://www.co.marion.or.us/AO/Pages/default.aspx", "isState": false, "source": "https://www.co.marion.or.us/AO/Pages/default.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.marion.or.us/AO/TAX/Pages/paymentinfo.aspx", "source": "https://www.co.marion.or.us/AO/TAX/Pages/paymentinfo.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. November 15, 2026 is a Sunday, a legal holiday under Oregon law (ORS 187.010), which lets an act due on a legal holiday be done on the next business day, so a payment made Monday, November 16, 2026 is on time. The county prints the shifted date on its statement insert; last cycle it printed November 17, 2025 for a Saturday November 15." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under ORS 187.010, so a payment made Tuesday, February 16, 2027 is on time under state law." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday. Oregon's holiday law covers Sundays, not Saturdays, and the county has not yet said whether it will move this date; it did move a Saturday due date to the next Monday on last year's November statement. Until it says so, pay by Friday, May 14, 2027, or mail the payment so it is postmarked no later than Saturday, May 15." } ], "delinquencyNote": "Interest is 1 1/3% a month, or fraction of a month, on an unpaid installment until paid. To avoid interest, pay at least one-third by December 15, the second third by February 15 and the final third by May 15. Mailed payments count if postmarked by the due date; a payment postmarked late loses the discount and is charged interest. Bank bill-pay payments are not postmarked, so the county asks that they be scheduled at least 14 days before the due date.", "source": "https://www.co.marion.or.us/AO/TAX/Pages/Interest.aspx", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Marion County Property Value Appeals Board (formerly the Board of Property Tax Appeals), run by the County Clerk", "deadline": "File with the County Clerk after the tax statement arrives in October and no later than December 31, 2026 (a Thursday). The board hears appeals of property value, not of the tax amount. The Assessor's Office also takes an informal request for review by December 10; that is not an appeal and does not replace one.", "url": "https://www.co.marion.or.us/CO/Pages/pvab.aspx", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Surviving spouse of a public safety officer exemption", "summary": "Oregon lets each county choose to offer this exemption, and Marion County's Board of Commissioners adopted it: the surviving spouse or partner of a firefighter, police officer or reserve officer killed in the line of duty, who has not remarried and owns and lives in the home, can exempt up to $250,000 of the home's assessed value.", "applyBy": "April 1", "url": "https://www.co.marion.or.us/AO/Pages/exemptions.aspx", "source": "https://www.co.marion.or.us/AO/Pages/exemptions.aspx", "confidence": "P", "changes": "occasional" } ], "notes": "Oregon's tax year starts July 1, and Marion County mails statements between October 15 and October 25, so the 2026-27 statement was not out when this was checked; call the Tax Office at 503-588-5215 if yours has not arrived by November 1. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law (ORS 311.505) for every county. If the statement arrives late, state law (ORS 311.507) keeps the discount open until 15 business days after it was mailed, if that is later than November 15. Mailed payments with the statement stub go to a processing center at PO Box 3416, Portland, OR 97208-3416; without the stub, send them to PO Box 2511, Salem, OR 97308. Online and phone payments are taken through the county's payment processor, Paystation, which charged 3% for cards and $1.70 for e-checks last cycle. A yellow statement means a mortgage company, or the state's senior and disabled deferral program, asked for the bill; check with your lender if you are unsure who is paying. The county's appeals board page still showed last season's dates when this was checked; the December 31 deadline is set by state law (ORS 309.100)." }, "41053": { "fips": "41053", "county": "Polk County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Polk County Tax Office (Tax & Finance Office)", "url": "https://www.polkcountyor.gov/209/Tax-Finance-Office", "source": "https://www.polkcountyor.gov/209/Tax-Finance-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Polk County Assessor's Office", "url": "https://www.polkcountyor.gov/228/Assessor", "isState": false, "source": "https://www.polkcountyor.gov/228/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.polkcountyor.gov/729/Paying-Taxes-Online", "source": "https://www.polkcountyor.gov/729/Paying-Taxes-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount (figured on the two-thirds paid); paying one-third earns no discount. November 15, 2026 is a Sunday. The county says a due date that lands on a weekend or legal holiday moves to the next business day, so a payment made Monday, November 16, 2026 is on time; last cycle it printed November 17, 2025 for a Saturday November 15. The county's pages tie the discount to payments received or postmarked by November 15 and do not say whether the discount also moves to Monday, so to be sure of it, pay by Friday, November 13, or mail the payment so it is postmarked by November 15." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday, so under the county's next-business-day rule a payment made Tuesday, February 16, 2027 is on time; last cycle the county printed February 17, 2026 when February 15 fell on a Sunday before Presidents Day. The Assessor's calendar lists February 14 for this payment, but state law and the Tax Office use February 15." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday, so under the county's next-business-day rule a payment made Monday, May 17, 2027 is on time; the county has not yet printed its 2027 dates." } ], "delinquencyNote": "Interest is 1 1/3% a month, or fraction of a month, on any installment not paid on time. On the first third, interest starts only after December 15; on the second and third it starts after February 15 and May 15. Mailed payments count if postmarked by the due date, and must be postmarked by November 15 to keep a discount. Homes with taxes unpaid for three years or more can be foreclosed.", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Polk County Property Value Appeals Board, run by the County Clerk", "deadline": "File a petition with the County Clerk after tax statements are mailed in late October and no later than December 31, 2026 (a Thursday). The filing fee is $40 per account. The board hears appeals of property value, not of the tax amount, and meets from February through April.", "url": "https://www.polkcountyor.gov/316/Property-Value-Appeals-Board", "source": "https://www.polkcountyor.gov/316/Property-Value-Appeals-Board", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Oregon's tax year starts July 1, and Polk County mails statements by October 25, so the 2026-27 statement was not out when this was checked. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law for every county, and if the statement arrives late, state law keeps the discount open until 15 business days after it was mailed. You can pay online or by phone through the county's payment site (the processor charges a fee for cards and electronic checks that the county does not receive), by mail to the Polk County Tax Office, 850 Main Street, Dallas, OR 97338, or in person or at the drop box at the courthouse in Dallas. Local banks no longer take property tax payments. Questions go to the Tax Office at 503-623-9264." }, "41067": { "fips": "41067", "county": "Washington County", "state": "Oregon", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Department of Assessment & Taxation (Tax Collections)", "url": "https://www.washingtoncountyor.gov/at/property-taxes", "source": "https://www.washingtoncountyor.gov/at/property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Department of Assessment & Taxation (Appraisal)", "url": "https://www.washingtoncountyor.gov/at/appraisal", "isState": false, "source": "https://www.washingtoncountyor.gov/at/appraisal", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://webapps.washingtoncountyor.gov/propertytax/", "source": "https://www.washingtoncountyor.gov/at/resources/property-tax-payment-website", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First third, or full or two-thirds payment for a discount", "due": "2026-11-15", "note": "Oregon law (ORS 311.505) sets November 15 and allows a 3% discount for paying the full year by this date, or a 2% discount for paying two-thirds; paying one-third earns no discount. November 15, 2026 is a Sunday, a legal holiday under ORS 187.010, so a payment made Monday, November 16, 2026 is on time. The county prints its shifted date on the statement; last cycle it printed November 17, 2025 for a Saturday November 15." }, { "label": "Second third", "due": "2027-02-15", "note": "Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under ORS 187.010, so a payment made Tuesday, February 16, 2027 is on time." }, { "label": "Third third", "due": "2027-05-15", "note": "Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday; the county says a payment due on a weekend or holiday is received as timely the next business day, Monday, May 17, 2027." } ], "delinquencyNote": "Interest is 1 1/3% a month (16% a year) on an unpaid installment. For the first third it starts on December 16, a month after the due date; for the second and third it starts on February 16 and May 16. Mailed payments count by postmark, and online payments count if sent before 11:59 pm on the due date. Taxes still unpaid after May 15 are delinquent.", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors311.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Washington County Property Value Appeals Board (formerly the Board of Property Tax Appeals, BOPTA)", "deadline": "File after the tax statements are mailed in late October and no later than December 31, 2026 (a Thursday), postmarked or delivered to the county clerk. The board hears appeals of value, not of the tax amount. No filing fee.", "url": "https://www.washingtoncountyor.gov/at/appraisal/bpp/property-value-appeals-formally-board-property-tax-appeals-bopta", "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors309.html", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Higher tax-free threshold for manufactured homes", "summary": "Manufactured homes taxed as personal property (not deeded as real property) owe no property tax when their assessed value is under a threshold the county sets above the state minimum; the county says it is one of two Oregon counties to do this and that about 57% of homes in residential parks fall under it. No application is needed. The county's pages print conflicting threshold amounts, so none is given here.", "applyBy": null, "url": "https://www.washingtoncountyor.gov/at/special-programs/faq-assessment-and-taxation", "source": "https://www.washingtoncountyor.gov/at/special-programs/faq-assessment-and-taxation", "confidence": "S", "changes": "annual" } ], "notes": "Oregon's tax year starts July 1 and statements go out in late October, so the 2026-27 statement was not out when this was checked. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set in state law (ORS 311.505) for every county, and the county's own FAQ prints the same schedule. If the statement arrives late, state law (ORS 311.507) keeps the discount open until 15 business days after it was mailed, if that is later than November 15. The county's other homeowner programs (senior and disabled deferral, disabled veteran and surviving spouse exemptions, active-duty military and public safety officer surviving spouse exemptions) are state programs the county administers. Online card payments carry a 2.45% fee (minimum $1.50) and e-checks $0.95, charged by the payment processor, not the county." }, "42001": { "fips": "42001", "county": "Adams County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector (the Adams County Treasurer collects instead in Abbottstown, Arendtsville, Bendersville and Germany Township)", "url": "https://www.adamscountypa.gov/departments/taxservices/tax-collectors", "source": "https://www.adamscountypa.gov/departments/taxservices/taxbilling", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Adams County Tax Services Department", "url": "https://www.adamscountypa.gov/departments/taxservices", "isState": false, "source": "https://www.adamscountypa.gov/departments/taxservices", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.adamscountypa.gov/departments/treasurer/abbottstowntaxcollection", "source": "https://www.adamscountypa.gov/departments/treasurer/abbottstowntaxcollection", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, face amount", "due": "2026-06-30", "note": "County and township or borough tax bills are mailed March 1. Paying the whole bill by April 30 earns a 2% discount; the face amount is due through June 30. The county lists this as its schedule for the county and municipal bill without naming a year, so the dates printed on your bill are the ones that count." } ], "delinquencyNote": "A 10% penalty is added after June 30. Where the Treasurer is the collector, the penalty period runs from July 1 through December 31. Taxes left unpaid pass to the county Tax Claim Bureau, which holds its upset and judicial tax sale in September.", "source": "https://www.adamscountypa.gov/departments/taxservices/taxbilling", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Adams County Board of Assessment Appeals", "deadline": "Appeals are accepted at any time of year, but an annual appeal must be received by 4:30 p.m. on August 1 to count for the next billing cycle; an appeal received later, even if mailed earlier, is heard the following year. If August 1 falls on a weekend or holiday, the deadline is 4:30 p.m. on the next business day, so for the next cycle it is Monday, August 2, 2027. If you receive a Change of Assessment Notice, you have 40 days from the date of the notice. Appeals must be filed on the county's form and can be mailed, emailed or faxed to Tax Services. The Board mails its decision by November 15, and a decision can be appealed to the Court of Common Pleas within 30 days of the decision notice date.", "url": "https://www.adamscountypa.gov/departments/taxservices/appeals", "source": "https://www.adamscountypa.gov/getmedia/0d81f466-023d-4474-9500-5661dde1f169/Rules-of-the-Board-of-Assessment-Appeals.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Adams County Volunteer Service Credit Program", "summary": "Adams County rebates up to $250 of the county real estate tax on the home of a volunteer who owns and lives in it and was an active member in good standing of a fire company or nonprofit EMS agency in the county for at least six months of the year, earning at least 50 points. The application, with a receipt for the paid county tax, goes to the volunteer's chief or manager, who forwards it to Tax Services by January 15.", "applyBy": "January 1 of the year after the tax year", "url": "https://www.adamscountypa.gov/departments/taxservices/tax-services-documents-forms", "source": "https://www.adamscountypa.gov/getmedia/d121cd68-e262-4a62-8103-c8599c29a444/Active-Volunteer-Application-and-Instructions.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Adams County homeowners get two property tax bills a year. The county and township or borough taxes come on one bill mailed March 1; the school district bill is mailed July 1, with a 2% discount through August 31, face amount through October 31 and a 10% penalty after that. Both are paid to your local elected tax collector, except in Abbottstown, Arendtsville, Bendersville and Germany Township, where the County Treasurer collects the county, municipal and school taxes and takes online payments. Delinquent taxes are paid to the Tax Claim Bureau, not the tax collector." }, "42007": { "fips": "42007", "county": "Beaver County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Beaver County Treasurer's Office (county tax only; municipal and school taxes go to your local tax collector)", "url": "https://beavercountypa.gov/departments/treasurer-s-office", "source": "https://beavercountypa.gov/departments/treasurer-s-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Beaver County Assessment Office", "url": "https://www.beavercountypa.gov/departments/assessment-office", "isState": false, "source": "https://www.beavercountypa.gov/departments/assessment-office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://trtaxpay.beavercountypa.gov/CurrentYearOnlinePayments/OnlinePaymentSearch.aspx", "source": "https://beavercountypa.gov/departments/treasurer-s-office", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, last day to pay the Treasurer (10% penalty period)", "due": "2026-12-31", "note": "The Beaver County Treasurer mailed 2026 county tax bills on January 10. Paying the whole bill from January 12 through March 12, 2026 earned a 2% discount. A face period at the bill amount followed and ended in mid-May; the county did not post the exact 2026 date, and it has varied (May 10 in 2024, May 14 in 2025), so the date printed on your bill is the one that counts. From then until December 31 the county tax is payable to the Treasurer with a 10% penalty; the county printed December 31 as the last day in 2024 and 2025 but has not yet repeated it for 2026. The Treasurer accepts only payments postmarked on or before the last day of each period. December 31, 2026 is a Thursday." } ], "delinquencyNote": "After the face period a 10% penalty is added. County tax still unpaid after December 31 passes to the Beaver County Tax Claim Bureau, which adds its own charges; taxes from earlier years are paid to the Tax Claim Bureau, not the Treasurer.", "source": "https://beavercountypa.gov/departments/treasurer-s-office", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Beaver County Board of Assessment Appeals", "deadline": "Annual appeals for the 2027 tax year had to be filed by close of business on September 1, 2026; an annual appeal changes the next year's assessment, so the next annual deadline will apply to 2028. If you receive a notice changing your assessment, state law gives you 40 days from the date of the notice. Appeals go to the Assessment Office in the Beaver County Courthouse, in person, by mail or by email, on the county's form, one parcel per form, signed by the owner of record.", "url": "https://www.beavercountypa.gov/departments/assessment-office/reassessment-appeal-documents", "source": "https://www.beavercountypa.gov/getmedia/ed383b84-9da0-4075-be26-bd47c2878cac/Notice-of-Intention-to-Appeal-2027-Tax-Year-Fillable.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Pennsylvania homeowners here get more than one property tax bill. The Beaver County Treasurer bills and collects the county tax directly, with bills mailed in January. Your township or borough tax and your school district tax are billed separately by your local elected tax collector, on their own dates, and each bill has its own discount, face and penalty periods, so read the dates printed on each one. Paying the county tax online costs 2.80% by card or $0.75 by e-check, with a $2.00 minimum. If you are appealing your assessment, the Treasurer advises paying the current bill anyway to keep the discount or face rate; any refund is mailed after the appeal is decided." }, "42009": { "fips": "42009", "county": "Bedford County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector (in Coaldale, Hopewell Borough, Manns Choice and Rainsburg, the county Assessment and Tax Claims office)", "url": "https://www.bedfordcountypa.org/departments/tax_assessment_and_claims/tax_information.php", "source": "https://www.bedfordcountypa.org/2026%20Bedford%20County%20Tax%20Collectors%20OFFICE%20LIST.docx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bedford County Assessment and Tax Claims Office", "url": "https://www.bedfordcountypa.org/departments/tax_assessment_and_claims/index.php", "isState": false, "source": "https://www.bedfordcountypa.org/departments/tax_assessment_and_claims/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": "https://www.bedfordcountypa.org/how_do_i/pay/index.php", "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, last day to pay your tax collector before the tax becomes delinquent (penalty period)", "due": "2026-12-31", "note": "Your tax collector mails the county and township or borough bill early in the year; the county says early February. The county's audited financial statements describe its terms as a 2% discount through April 30, the face amount May 1 through June 30, and a 10% penalty from July 1, but the county has not posted 2026 dates online, so the dates printed on your bill are the ones that count. State law says a real estate tax not paid by December 31 becomes delinquent and requires the collector to accept a payment postmarked by December 31. December 31, 2026 is a Thursday." } ], "delinquencyNote": "A bill unpaid at December 31 is turned over to the Bedford County Tax Claim Bureau by January 15. Interest of 0.75% a month (9% a year) is charged from February 1, plus $15 per parcel for each taxing body. If the taxes are still unpaid a year after they are turned over, the property can be offered at the Tax Claim Bureau's upset sale that September.", "source": "https://www.bedfordcountypa.org/departments/tax_assessment_and_claims/tax_claim_bureau.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Bedford County Board of Assessment Appeals", "deadline": "Annual appeals are filed between July 15 and September 1, by mail or in person at the Assessment Office in the courthouse; appeals cannot be sent by email or fax. The 2026 window has closed, so the next one runs July 15 to September 1, 2027. The filing fee is $25 for a residential or farm property, paid by check or cash with the signed form, one form per parcel. Evidence such as an appraisal or recent sales must reach the Board 10 days before the hearing.", "url": "https://www.bedfordcountypa.org/departments/tax_assessment_and_claims/appeals_reviews.php", "source": "https://www.bedfordcountypa.org/document_center/Tax/BEDFORD%20CO%20APPEAL%20FORM.docx", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Pennsylvania homeowners here get two property tax bills a year: the county and township or borough bill early in the year, and the school district bill in early August. You pay the county tax to your local tax collector (in Coaldale, Hopewell Borough, Manns Choice and Rainsburg, the county Assessment and Tax Claims office), not to the County Treasurer. The county's own online payment service is only for past-due taxes owed to the Tax Claim Bureau; ask your tax collector how to pay a current bill. Not receiving a bill does not excuse the tax or any penalty." }, "42011": { "fips": "42011", "county": "Berks County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector (the Berks County Treasurer collects instead in Reading and the other districts it lists)", "url": "https://www.berkspa.gov/getmedia/fb815f61-f9ed-4aa7-8503-0d7b3c98f140/2026-Tax-Collector-List.pdf", "source": "https://www.berkspa.gov/getmedia/fb815f61-f9ed-4aa7-8503-0d7b3c98f140/2026-Tax-Collector-List.pdf", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Berks County Assessment Office", "url": "https://www.berkspa.gov/departments/assessment", "isState": false, "source": "https://www.berkspa.gov/departments/assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://paytaxonline.countyofberks.com/CurrentYearTax/", "source": "https://www.berkspa.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, face amount", "due": "2026-06-30", "note": "2026 county bills were mailed with a March 1, 2026 bill date. Paying the whole bill from March 1 through April 30 earns a 2% discount; from May 1 through June 30 the face amount is due. The county describes these periods for its bills in its annual financial report, and state law sets them as two months at discount and two more at face from the bill date; the dates printed on your bill are the ones that count." } ], "delinquencyNote": "From July 1 a 10% penalty is added. The Treasurer's 2026 notice says the penalty period runs through December 31, 2026. Taxes still unpaid after that pass to the county Tax Claim Bureau, which collects delinquent county, municipal and school taxes.", "source": "https://www.berkspa.gov/departments/treasurer/news-and-announcements/news/2026/2026-real-estate-tax-bills", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Berks County Board of Assessment Appeals", "deadline": "An annual appeal, effective for the following tax year, must be filed between June 15 and August 1 and received by the Assessment Office by 5:00 p.m.; an appeal mailed earlier but received late is rejected. If August 1 falls on a weekend, the deadline is 5:00 p.m. on the next business day, so for the next cycle it is Monday, August 2, 2027. An appeal of a change in assessment must be filed within 40 calendar days of the mailing date on the notice. The non-refundable filing fee is $50 for a residential or farm property ($25 for a mobile home), by check payable to the County of Berks; forms cannot be emailed or faxed. Hearings are held in person.", "url": "https://www.berkspa.gov/departments/assessment/faqs", "source": "https://www.berkspa.gov/getmedia/7f4af5f7-851a-4368-9f31-21c56cab7597/Appeal-Coversheet-and-Form-COVID-writeable-rev06272024.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Most Berks County homeowners get at least two property tax bills. The county and municipal real estate taxes come on one bill, collected by your township or borough's elected tax collector; the County Treasurer is the collector for the City of Reading and a few other districts (Adamstown, Caernarvon, New Morgan, Shillington, Sinking Spring, Union and West Reading). Your school district tax comes on a separate bill. If you did not receive your county bill, ask your district tax collector for a copy. The county's online payment site works only for the districts it lists, accepts only payment in full, adds a processor's service fee, and cannot be used for school or delinquent taxes. The Treasurer does not accept cash. The county has warned that there is no age-based or senior form that freezes or eliminates property taxes, despite claims circulating online." }, "42015": { "fips": "42015", "county": "Bradford County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your borough or township's elected tax collector", "url": "https://www.bradfordcountypa.gov/DocumentCenter/View/207/Tax-Collectors-List-PDF", "source": "https://web.archive.org/web/20260903031843/https://www.bradfordcountypa.gov/326/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bradford County Assessment Office", "url": "https://www.bradfordcountypa.gov/297/Assessment-office", "isState": false, "source": "https://web.archive.org/web/20260903031843/https://www.bradfordcountypa.gov/326/Treasurer", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Bradford County's board of assessment appeals, through the Bradford County Assessment Office", "deadline": "Under state law, an annual appeal must be filed in writing with the county's assessment appeals board on or before September 1, unless the county commissioners set an earlier date, which can be no earlier than August 1 and must be published at least two weeks ahead. The 2026 annual deadline has passed; the next one is September 1, 2027 unless the county announces an earlier date, so confirm it with the Assessment Office. If you receive a notice that your assessment has changed, you have 40 days from the date of the notice to appeal. The board's decision can be appealed to the Court of Common Pleas within 30 days after it is entered.", "url": "https://www.bradfordcountypa.gov/297/Assessment-office", "source": "https://www.palegis.us/statutes/consolidated/view-statute?iFrame=true&txtType=HTM&ttl=53&div=0&chpt=88&sctn=44&subsctn=0", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Current-year county real estate tax is paid to the elected tax collector of your borough or township, not to a county office; the county Assessment Office gives the Treasurer the list of taxes each collector is charged with collecting, and the county posts a list of collectors. Your school district tax is billed separately. The dates printed on your bill are the ones that count. Taxes that go unpaid are turned over to the Bradford County Treasurer, who also serves as the county Tax Claim Bureau; delinquent real estate taxes can be paid online through the Treasurer, and card payments carry a processing fee of 2.55% or $3, whichever is more." }, "42029": { "fips": "42029", "county": "Chester County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Chester County Treasurer", "url": "https://www.chesco.org/161/Treasurer", "source": "https://www.chesco.org/faq.aspx?TID=24", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Chester County Assessment Office", "url": "https://www.chesco.org/199/Assessment", "isState": false, "source": "https://www.chesco.org/255/Assessment-Appeals", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.chesco.org/445/Taxes---Pay-Online", "source": "https://www.chesco.org/445/Taxes---Pay-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, face amount", "due": "2026-05-15", "note": "The Treasurer mails county tax bills on January 15. Paying the whole bill within 60 days of that date earns a 2% discount; the face amount is due during the next 60 days. This date follows the county's published rule of two months at discount and two months at face from the bill date; the exact discount and face dates for your property are printed on your bill. Partial payments are not accepted." } ], "delinquencyNote": "After the face period a 10% penalty is added. The Treasurer accepts payment with the penalty until December 31, and a payment must be postmarked or made by that day, with no exceptions. Unpaid taxes are then returned to the county Tax Claim Bureau in January, where interest of 3/4 of 1% a month (9% a year) accrues.", "source": "https://www.chesco.org/faq.aspx?TID=24", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Chester County Board of Assessment Appeals", "deadline": "An annual appeal may be filed only from May 1 through the first business day in August (Monday, August 2, 2027 for the next cycle), and a change it wins takes effect the following tax year. If you receive an Assessment Change Notice, you have 40 days from the mailing date on that notice. Forms must be printed and delivered or mailed to the Assessment Office; faxed or emailed forms are not accepted. The processing fee is $25 per residential parcel, is not refunded, and is payable to the Chester County Treasurer. A homeowner over 60 who cannot afford the fee can ask the county Department of Aging about help.", "url": "https://www.chesco.org/251/Forms", "source": "https://www.chesco.org/DocumentCenter/View/83194", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer Emergency Services Tax Rebate Program", "summary": "Chester County rebates part or all of the county real estate tax on the home of an active volunteer with an eligible fire company or nonprofit EMS agency, based on points earned in the prior calendar year: emergency responders get 25% at 75 points up to 100% at 300 points, and administrative members get 10% at 50 points or 25% at 75 points. The county tax on the home must be paid first, the agency must list the volunteer, and the volunteer must send the county's self-identification form.", "applyBy": "January 15 of the year after the tax year", "url": "https://www.chesco.org/5460/Responder-Rebate", "source": "https://www.chesco.org/DocumentCenter/View/81808/Volunteer-Tax-Rebate-Ordinance-Amended-Nov-2025---Signed", "confidence": "P", "changes": "annual" } ], "notes": "Chester County is unusual in Pennsylvania: the County Treasurer bills and collects the county real estate tax for every property, rather than your local tax collector. Your township or borough tax comes on a separate bill, mailed February 1 by the Treasurer for the 25 municipalities it collects for and otherwise by your local tax collector. Your school district bills on its own; the Treasurer does not collect school taxes. Online payment costs 2.25% by card or $1.80 by electronic check, charged by the processor, and needs the invoice number from your current bill. You can also pay in person at the Treasurer's office in West Chester or at any Chester County branch of S&T Bank with the original bill. If your taxes are paid through escrow, forward the bill to your mortgage company." }, "42039": { "fips": "42039", "county": "Crawford County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your city, borough or township's elected tax collector (in the City of Titusville, the Crawford County Treasurer collects the county tax)", "url": "https://crawfordcountypa.net/government/county-tax-collectors/", "source": "https://crawfordcountypa.net/government/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Crawford County Assessment Office", "url": "https://crawfordcountypa.net/government/assessment/", "isState": false, "source": "https://crawfordcountypa.net/government/assessment/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://cctaxes.crawfordcountypa.net/CurrentYearOnlinePayment/", "source": "https://crawfordcountypa.net/government/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, face amount", "due": "2026-06-30", "note": "The county says real estate tax bills are mailed on or before March 1 each year. Paying from March 1 through April 30 earns a discount, the face amount is due in May and June, and a penalty applies from July 1 through December 31. The county publishes this as its standing yearly schedule rather than as dated 2026 notices, so the dates and discount printed on your bill are the ones that count. In 2026, April 30 is a Thursday and June 30 is a Tuesday." } ], "delinquencyNote": "From July 1 a penalty is added (Pennsylvania law allows up to 10%), and the bill can still be paid to your tax collector with the penalty through December 31. Tax collectors settle with the county by January 15, and taxes still unpaid then are delinquent and pass to the Crawford County Tax Claim Bureau. The Bureau adds a $15 cost for each lien (county, municipal and school are each a separate lien) and charges interest of 3/4 of 1% a month starting in March. Properties still unpaid can be sold at the Bureau's upset tax sale, held once a year in September.", "source": "https://crawfordcountypa.net/government/titusville-collection-of-taxes/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Crawford County Board of Assessment Revision", "deadline": "Annual appeals must be filed with the Assessment Office on or before August 1, the date the County Commissioners designated, and any change applies to the following tax year. A mailed appeal not postmarked by the deadline is rejected. August 1, 2027 is a Sunday and the county's procedures do not say whether a weekend deadline moves, so the last weekday before it is Friday, July 30, 2027. If you receive a Notice of Change in your assessment, you have 40 days from the date printed on that notice to appeal. The non-refundable filing fee is $25 for an owner-occupied home that is not rented, and the fee must be paid before a hearing is scheduled. Hearings are held on Thursday afternoons from July through the last Thursday in October.", "url": "https://crawfordcountypa.net/government/assessment/", "source": "https://crawfordcountypa.net/wp-content/uploads/2026/07/Procedures-with-Application.docx", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In most of Crawford County the county tax is collected by the elected tax collector of your township or borough, not by a county office, and the county lists all 51 collectors. In the City of Titusville the County Treasurer collects the county tax, while city and school taxes are paid to the City Treasurer of Titusville. The county's online payment site takes current-year payments only for the districts it lists; elsewhere, pay your local collector. Delinquent taxes from earlier years are paid to the Tax Claim Bureau at the Courthouse in Meadville." }, "42041": { "fips": "42041", "county": "Cumberland County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector", "url": "https://www.cumberlandcountypa.gov/DocumentCenter/View/8685/2026-Tax-Collector-Office-Hours-", "source": "https://www.cumberlandcountypa.gov/3021/When-Are-My-Taxes-Due", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cumberland County Assessment Office", "url": "https://www.cumberlandcountypa.gov/2268/Property-Assessment", "isState": false, "source": "https://www.cumberlandcountypa.gov/3713/Property-Appeal-Information", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.cumberlandcountypa.gov/3021/When-Are-My-Taxes-Due", "source": "https://www.cumberlandcountypa.gov/3021/When-Are-My-Taxes-Due", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, face amount", "due": "2026-06-30", "note": "The county and municipal real estate bill is mailed by the county on or about March 1 (March 3 in 2026). A payment postmarked by April 30 earns a 2% discount, and one postmarked by June 30 pays the face amount. These are the 2026 dates a township tax collector published for the county bill, and they follow the county's rule of a discount for two months and a penalty after four months from the bill date; the dates printed on your bill are the ones that count. June 30, 2026 is a Tuesday." } ], "delinquencyNote": "After June 30 a 10% penalty is added, and the bill can still be paid to your tax collector with the penalty until December 31; a penalty payment must reach the collector's office by December 31, because a postmark does not count at year end. Taxes still unpaid are then turned over to the Cumberland County Tax Claim Bureau, which adds a $15 filing fee to each bill and charges interest of 3/4 of 1% a month (9% a year) starting the month after, plus mailing and posting fees. Delinquent accounts are advertised about 18 months after they are turned over, and a property still unpaid can be sold at the Bureau's upset sale.", "source": "https://uatwp.org/information/tax_collection.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cumberland County Board of Assessment Appeals", "deadline": "Annual appeals must be filed by September 1 and apply to the next tax year; a mailed appeal must be received by the Assessment Office by the deadline. If you receive a notice changing your assessment, you have 40 days from the date of the notice, and that appeal has no fee. The filing fee for a non-commercial residential property is $25 per parcel.", "url": "https://www.cumberlandcountypa.gov/3713/Property-Appeal-Information", "source": "https://cumberlandcountypa.gov/DocumentCenter/View/6440/Residential-or-Land-Appeal-Form-", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer Firefighter and EMS Tax Credit", "summary": "An active volunteer firefighter or EMS volunteer in good standing who owns and lives in a home in the county gets back the county real estate tax they paid, up to $250 (not counting the library tax), as a check from the county; the fire or EMS chief must certify the volunteer's good standing for the year, and a volunteer injured on a call and unable to serve stays eligible for five more years.", "applyBy": "November 15", "url": "https://www.cumberlandcountypa.gov/5023/Volunteer-Firefighter-EMS-Tax-Credit", "source": "https://www.cumberlandcountypa.gov/DocumentCenter/View/41466/Cumberland-County-Volunteer-EMS-and-Firefighter-Tax-Credit-Ordinance-2022-2", "confidence": "P", "changes": "annual" } ], "notes": "Pennsylvania homeowners here get two property tax bills a year from their local elected tax collector: the county and municipal real estate bill around March 1, and the school district bill around July 1, each with its own discount, face and penalty periods. Current-year bills are paid to the tax collector, not to a county office; the county posts each collector's contact details and hours. The county tax includes a small separate levy for the county library system. Taxes from earlier years are paid to the Tax Claim Bureau in Carlisle." }, "42043": { "fips": "42043", "county": "Dauphin County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector, or the Dauphin County Treasurer in the 15 boroughs and townships it collects for (plus the county tax in the City of Harrisburg)", "url": "https://www.dauphincounty.gov/government/publicly-elected-officials/treasurer/real-estate-taxes", "source": "https://www.dauphincounty.gov/government/publicly-elected-officials/treasurer/online-tax-payment-portal", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Dauphin County Office of Tax Assessment", "url": "https://www.dauphincounty.gov/government/support-services/property-taxes/tax-assessment", "isState": false, "source": "https://www.dauphincounty.gov/government/support-services/property-taxes/tax-assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.dauphincounty.gov/government/publicly-elected-officials/treasurer/online-tax-payment-portal", "source": "https://www.dauphincounty.gov/government/publicly-elected-officials/treasurer/online-tax-payment-portal", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, face amount", "due": "2026-05-31", "note": "The county and municipal bill is mailed February 1 each year. Paying by March 31 earns a 2% discount, and the face amount is due by May 31. The bill cannot be paid in installments, and the Treasurer does not accept less than the full amount. The county lists these periods without a year, so the dates printed on your own bill are the ones that count. May 31, 2026 was a Sunday. Under Pennsylvania's Local Tax Collection Law, when the last day of a discount or face period falls on a weekend or legal holiday, a payment made or postmarked by the U.S. Postal Service on the next business day is on time, which in 2026 was Monday, June 1. The next bill is due to be mailed February 1, 2027." } ], "delinquencyNote": "A 5% penalty is added to payments made from June 1 through July 31, and a 10% penalty to payments made from August 1 through December 31. Taxes unpaid after December 31 are turned over to the Dauphin County Tax Claim Bureau, which adds a fee of $20 for each tax due, and all later payments must go to the Bureau.", "source": "https://www.dauphincounty.gov/government/publicly-elected-officials/treasurer/faq", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Dauphin County Board of Assessment Appeals", "deadline": "Annual appeals must be filed after June 1 and by 4:30 PM on August 1, and a change takes effect the next tax year. The appeal must be received by then: one that arrives late is rejected even if it was mailed earlier. August 1, 2027 is a Sunday and the board's rules do not say whether a weekend deadline moves, so to be safe have it delivered by Friday, July 30, 2027. If you receive a notice of a new or changed assessment, the appeal must be received within 40 days of the date of that notice. The filing fee for a single-family home or residential building lot is $25 per parcel, must come with the appeal, and is not refunded, and any delinquent taxes on the property must be paid before the board will accept or hear it.", "url": "https://www.dauphincounty.gov/government/support-services/property-taxes/board-of-assessment-appeals/appeal-forms", "source": "https://www.dauphincounty.gov/government/support-services/property-taxes/board-of-assessment-appeals/rules-of-appeal-procedure/general-rules", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax credit for volunteer emergency responders", "summary": "Under a county ordinance adopted in January 2023, active volunteer firefighters and EMS members who live in and own property in the county can receive a $250 county real estate tax relief check, which the county sends through their volunteer fire or EMS organization rather than by individual application. The county's most recent public report on the program, from July 2025, lists it as paid from federal pandemic recovery funds, and no current application notice was found, so ask your fire company or EMS agency whether it is being paid this year.", "applyBy": null, "url": "https://www.dauphincounty.gov/home/dc-news/2023/01/18/dauphin-county-commissioners-approve-real-estate-tax-credit-for-volunteer-emergency-responders", "source": "https://www.dauphincounty.gov/docs/default-source/community-economic-development/2025-annual-recovery-plan-07-29-25.pdf?sfvrsn=a7e40c0e_1", "confidence": "S", "changes": "annual" } ], "notes": "Homeowners here get two property tax bills a year: the county and municipal bill mailed February 1, which also carries a library tax and may include hydrant, fire protection or street light charges, and the school district bill mailed July 1, which is where the homestead exclusion appears and which can be paid in installments. Most homeowners pay both bills to their local elected tax collector; the County Treasurer collects instead in 15 boroughs and townships (in a few of them only some of the taxes), including Derry, Lower Swatara and Susquehanna townships, and collects the county tax for the City of Harrisburg. Harrisburg residents also get a separate city bill at the end of January, paid to the City Treasurer. Online payment through the Treasurer is only for those municipalities, and the processor charges 2.55% by credit card (at least $2), $4 by Visa debit card, or $2 by electronic check. If your taxes are paid through escrow, check your lender's escrow statement to confirm they were paid." }, "42045": { "fips": "42045", "county": "Delaware County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Delaware County Treasurer's Office (Self Tax Collection Office)", "url": "https://www.delcopa.gov/treasurer", "source": "https://www.delcopa.gov/treasurer/currenttaxyear", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Delaware County Board of Assessment", "url": "https://www.delcopa.gov/treasurer/boa", "isState": false, "source": "https://www.delcopa.gov/treasurer/boa", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.delcopa.gov/treasurer/paytaxes", "source": "https://www.delcopa.gov/treasurer/paytaxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, face amount", "due": "2026-06-01", "note": "County tax bills are mailed February 1. Paying the whole bill within 60 days, by April 1, earns a 2% discount; from April 2 through June 1 the full amount is due. Online payments must be for the full bill." } ], "delinquencyNote": "From June 2 a 10% penalty is added, and the bill can be paid with the penalty until December 31. Bills still unpaid at year end are turned over to the county Tax Claim Bureau for collection.", "source": "https://www.delcopa.gov/treasurer/currenttaxyear", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Delaware County Board of Assessment Appeals", "deadline": "An annual appeal must be filed by August 1 of the year before the tax year you are appealing, so the next deadline is for 2028 taxes. August 1, 2027 is a Sunday and the Board's rules do not say whether the deadline moves, so file by Friday, July 30, 2027 to be safe. If you receive a notice that your assessment changed, you have 40 days from the date on that notice, with no fee. Appeals must be hand-delivered or postmarked on or before the last day, with an original signature; fax and email are not accepted, and the Board suggests getting a hand-cancelled postmark or certificate of mailing at a post office counter. An annual residential appeal costs $50, not refunded, with a separate form for each parcel. A Board decision can be appealed to the Court of Common Pleas within 30 days.", "url": "https://www.delcopa.gov/treasurer/boa", "source": "https://www.delcopa.gov/sites/default/files/2026-03/BoARulesAndRegs.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Delaware County Real Estate Tax Deferral Program", "summary": "County Council set up this program under a state enabling law, starting with 2026 taxes: an owner-occupant with household income of $46,520 or less, who has owned and lived in the home for at least 12 months, has fire insurance at least equal to the deferred tax and owes no back taxes, can postpone the part of the county tax increase caused by the higher 2026 county tax rate (not by a higher assessment). Mortgage debt limits apply. There is no fee or interest; the deferred amount becomes a lien and is due when the home is sold or transferred or the owner dies, and you must reapply each year the county raises its rate.", "applyBy": "October 31, 2026 (postmarked by that date; no extensions)", "url": "https://www.delcopa.gov/treasurers-office/2026-delaware-county-real-estate-tax-deferral-program", "source": "https://www.delcopa.gov/treasurers-office/2026-delaware-county-real-estate-tax-deferral-program", "confidence": "P", "changes": "annual" } ], "notes": "Most Delaware County homeowners get separate property tax bills: this county bill in February, plus bills for their township or borough and their school district, collected by local tax collectors or the school district. The county bill is your assessment times the county tax rate only. Delaware County collects it at the Treasurer's Self Tax Collection Office in the Government Center in Media. You can pay the county bill over the counter, by mail, or online (the processor charges $1.50 for a bank account payment or 2.65% for a card). For a copy of your bill, call the Treasurer's tax department at 610-891-4278. The county raised its real estate tax rate for 2026, about a 23% increase on the county bill." }, "42049": { "fips": "42049", "county": "Erie County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your local elected tax collector, one for each city, borough and township, who collects the county tax", "url": "https://eriecountypa.gov/departments/tax-claim-and-revenue/tax-collectors/", "source": "https://eriecountypa.gov/wp-content/uploads/2025/06/Erie-County-Financial-Statements-12-31-24.pdf", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Erie County Assessment Office", "url": "https://eriecountypa.gov/departments/assessment/", "isState": false, "source": "https://eriecountypa.gov/departments/assessment/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Annual county bill (last day to pay the tax collector before the bill turns delinquent)", "due": "2026-12-31", "note": "County tax bills are dated March 1. In recent years the whole bill earned a 2% discount if paid by April 30, the face amount was due from May 1 through June 30, and a 10% penalty was added from July 1. Those terms come from the county's audited financial statements, not a 2026 notice, so the dates printed on your bill are the ones that count. When the last day of a discount or face period falls on a weekend or holiday, a payment tendered or postmarked on the next business day is on time. December 31, 2026 is a Thursday." } ], "delinquencyNote": "That date is the end of the penalty period: the 2% discount (through April 30) and the face amount (through June 30) have passed for 2026, so a bill paid now includes the late penalty, which was 10% in the county's most recent published terms. The tax collector must accept a payment tendered or postmarked by December 31, but may stop taking personal checks after a date set no earlier than December 15. County tax still unpaid after December 31 becomes a lien on January 1 and is collected by the Erie County Tax Claim Bureau, not the tax collector, with interest and costs added. A property at least two years behind can be offered at the Tax Claim Bureau's upset sale, held online on September 28, 2026 this year.", "source": "https://eriecountypa.gov/wp-content/uploads/2025/06/Erie-County-Financial-Statements-12-31-24.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Erie County Board of Assessment Appeals", "deadline": "File an annual appeal between January 1 and August 1 (by mail, postmarked on or before August 1) to change the assessment for the following tax year; appeals are heard July through October. If you receive a notice changing your assessment, you have 40 days from the mailing date printed on the notice. The filing fee is $50 per parcel, not refunded, and the owner must sign the form. August 1, 2027 is a Sunday, and the county has not said whether that deadline moves to the next business day.", "url": "https://eriecountypa.gov/departments/assessment/documents-and-forms/", "source": "https://eriecountypa.gov/wp-content/uploads/2022/09/Appeal-Rules-Regulations.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "LERTA tax abatement for new construction and improvements", "summary": "Under a County Council ordinance, the county abates its tax on the added value of new construction or improvements to homes in areas your municipality has designated, for 3, 5 or 10 years depending on the program. Ask your municipality or the county Assessment Office whether your area qualifies and how to apply.", "applyBy": null, "url": "https://eriecountypa.gov/departments/assessment/", "source": "https://eriecountypa.gov/wp-content/uploads/2025/06/Erie-County-Financial-Statements-12-31-24.pdf", "confidence": "S", "changes": "occasional" } ], "notes": "Pennsylvania homeowners here get more than one property tax bill. The county tax (usually billed with your municipal tax) and your school district tax come on separate bills with their own discount, face and penalty dates, and you pay current-year bills to the elected tax collector for your city, borough or township, not to a county office. Collectors keep limited and seasonal hours; the county publishes each collector's address, phone and hours. The county takes online card payments only for delinquent taxes, with a fee of about 3%. Taxes from earlier years are paid to the Tax Claim Bureau in the Erie County Courthouse, Room 110." }, "42051": { "fips": "42051", "county": "Fayette County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your municipality's elected tax collector (the Fayette County Treasurer collects the county tax in Uniontown, Connellsville and Ohiopyle)", "url": "https://www.fayettecountypa.org/BusinessDirectoryII.aspx?lngBusinessCategoryID=27", "source": "https://www.fayettecountypa.org/248/Tax-Assessment", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fayette County Department of Assessment", "url": "https://www.fayettecountypa.org/248/Tax-Assessment", "isState": false, "source": "https://www.fayettecountypa.org/248/Tax-Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.fayettecountypa.org/725/Real-EstatePer-Capita-Tax", "source": "https://www.fayettecountypa.org/725/Real-EstatePer-Capita-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, face amount", "due": "2026-06-30", "note": "County tax bills are mailed around March 1. Paying the whole bill by April 30 earns a 2% discount; from May 1 through June 30 the face amount is due with no discount or penalty. These dates follow the schedule the county has published for recent years, set by state law as two months and four months from the date on the bill, so the exact dates for your property are the ones printed on your bill. Under state law, when the last day of a discount or face period falls on a weekend or holiday, a payment tendered or postmarked on the next business day is on time." } ], "delinquencyNote": "From July 1 a 10% penalty is added, and the bill can still be paid to the tax collector with the penalty through December 31. Taxes unpaid at December 31 are returned to the county Tax Claim Bureau and become a lien on the property on January 1. A property at least two years behind can be offered at the Tax Claim Bureau's upset sale, held in September.", "source": "https://fayettecountypa.org/DocumentCenter/View/16387/2024-Audited-Financial-Statements", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Fayette County Board of Assessment Appeals (Tax Assessment Appeals Board)", "deadline": "An annual appeal must be filed by August 1, and a change it wins takes effect the following tax year; in 2026 the county allowed a one-time extension to September 1, 2026. If you receive a Notice of Assessment changing your value, you have 40 days from the date printed on it. The filing fee is $25 for a residential property, and the legal owner must sign the form.", "url": "http://property.co.fayette.pa.us/appeals.aspx", "source": "http://property.co.fayette.pa.us/appeals.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Pennsylvania homeowners here get more than one property tax bill. The county bill and your township, borough or city bill are mailed around March 1; the school district bill is mailed around August 1. Each taxing body sets its own discount and penalty within state limits, so read the dates printed on each bill. The county also levies a per capita tax, collected the same way as the county real estate tax. Outside Uniontown, Connellsville and Ohiopyle, you pay the county tax to your municipality's elected tax collector, not to the county; in those three places the County Treasurer collects it. Online card payment through the Treasurer is available only for those three places, with a processor fee of $4.00 or 2.75% per property, whichever is higher. Taxes from earlier years that were not paid are owed to the Tax Claim Bureau, not the tax collector." }, "42063": { "fips": "42063", "county": "Indiana County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your local elected tax collector, one for each borough and township, who collects the county tax", "url": "https://www.indianacountypa.gov/wp-content/uploads/2026-Tax-Collectors.pdf", "source": "https://www.indianacountypa.gov/departments/tax-claim/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Indiana County Tax Assessment Office", "url": "https://www.indianacountypa.gov/departments/tax-assessment/", "isState": false, "source": "https://www.indianacountypa.gov/departments/tax-assessment/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Annual county and municipal bill (last day to pay the tax collector before the bill turns delinquent)", "due": "2026-12-31", "note": "County taxes are levied on March 1. In 2024 the whole bill earned a 2% discount if paid by April 30, the face amount was due through June 30, and a penalty was added from July 1 through December 31. The county's penalty rate has changed between years, so check the rate printed on your bill. Some tax collectors are allowed to extend the discount and face periods by a few days because of their office hours, so the dates printed on your bill are the ones that count. When the last day of a discount or face period falls on a weekend or holiday, a payment tendered or postmarked on the next business day is on time. December 31, 2026 is a Thursday." } ], "delinquencyNote": "That date is the end of the penalty period: the 2% discount (through April 30) and the face amount (through June 30) have passed for 2026, so a bill paid now includes a late penalty at the rate printed on your bill. The tax collector must accept a payment tendered or postmarked by December 31, but may stop taking personal checks after a date set no earlier than December 15. County tax still unpaid after December 31 becomes a lien on January 1 and is collected by the Indiana County Tax Claim Bureau, not the tax collector. A formal payment agreement is offered only when a property is at least two years behind and nearing a tax sale.", "source": "https://www.indianacountypa.gov/wp-content/uploads/Indiana-County-Financial-Statements-2024.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Indiana County Board of Assessment Appeals", "deadline": "An annual appeal must be received or postmarked by August 1 to change the assessment for the following tax year. If you receive a notice changing your assessment, you have 40 days from the mailing date printed on the notice. If a deadline falls on a Saturday, Sunday or federal holiday, it moves to the next business day, so the 2027 annual deadline is Monday, August 2, 2027. Appeals go on the county's form, in person or by mail, to the Assessment Office in Indiana; fax and phone appeals are not accepted.", "url": "https://www.indianacountypa.gov/departments/tax-assessment/assessment-and-appeal-process/", "source": "https://www.indianacountypa.gov/departments/tax-assessment/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Pennsylvania homeowners here get two property tax bills a year from their local elected tax collector: the county and municipal bill in late winter or early spring, and the school district bill in July or August, each with its own discount, face and penalty periods. White Township levies no municipal real estate tax. Current-year taxes are paid to the tax collector, not to a county office, and cannot be paid online or by card; tax collectors take cash, check or money order. Taxes from earlier years are paid to the Tax Claim Bureau, which takes cards online for delinquent taxes only, except delinquent school taxes in the Apollo-Ridge School District, which are collected by a law firm the district hires." }, "42071": { "fips": "42071", "county": "Lancaster County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lancaster County Treasurer for most municipalities, or your township or borough's own tax collector in the rest", "url": "https://lancastercountypa.gov/584/Tax-Collector-Information", "source": "https://lancastercountypa.gov/584/Tax-Collector-Information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lancaster County Property Assessment Office", "url": "https://co.lancaster.pa.us/154/Property-Assessment", "isState": false, "source": "https://co.lancaster.pa.us/DocumentCenter/View/749/Rules-and-Regulations", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lancastercountypa.gov/2695/Real-Estate-Tax", "source": "https://lancastercountypa.gov/2695/Real-Estate-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, face amount", "due": "2026-06-30", "note": "These are the Treasurer's dates: payments received by April 30 get a 2% discount, and the full amount must be paid by June 30 to count as on time. If a deadline falls on a weekend day or holiday, the due date moves to the next business day, and mailed payments to the Treasurer must be postmarked on or before the due date. The county lists these dates without a year, and a township or borough that uses its own tax collector may set different dates, so the dates on your own bill are the ones that count. The 2026 dates have passed; the 2027 county and municipal bill is the first based on the new assessments." } ], "delinquencyNote": "A penalty of 10% of the bill is added to payments made after June 30. Bills not paid by December 31 become delinquent and move to the Lancaster County Tax Claim Bureau, where interest is added on the first day of each month; the Bureau does not accept a postmark, so a payment must arrive before the new month begins.", "source": "https://lancastercountypa.gov/2695/Real-Estate-Tax", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Lancaster County Board of Assessment Appeals", "deadline": "In a normal year, annual appeals must be filed by 5:00 p.m. on August 1 and apply to the next tax year, and a mailed appeal counts as filed on its postmark date. August 1, 2027 is a Sunday; in 2026 the county moved a weekend August 1 deadline to the next business day, but it has not said so for 2027, so to be safe file by Friday, July 30, 2027. If you receive a notice changing your assessment, you have 40 days from the date of that notice, and that appeal has no fee. The annual appeal fee for a home with one to four units or a vacant building lot is $25 per parcel, paid to the Lancaster County Treasurer and not refunded. The county has reassessed every property for the 2027 tax year: notices were mailed June 15, 2026, the reassessment appeal deadline was August 3, 2026, and reassessment appeals carried no fee.", "url": "https://co.lancaster.pa.us/154/Property-Assessment", "source": "https://co.lancaster.pa.us/DocumentCenter/View/749/Rules-and-Regulations", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Active Volunteer Real Estate Tax Credit", "summary": "Under a 2023 county ordinance, an active volunteer firefighter or EMS member who lives in the county, owns the home as their primary residence, has been an active member for a full year, and logged at least 15 service calls or hours (or a combination) in the year can get a $150 credit on county real estate tax paid, issued by the County Controller by June 30. The application goes through the volunteer's fire company or EMS agency, which must list them on a notarized eligibility list.", "applyBy": "Your fire company or EMS agency must send your application to the county by March 30 each year for the previous year's service (the county set March 31 for 2026), so give it to your chief before then.", "url": "https://lancastercountypa.gov/2909/Tax-Credits", "source": "https://lancastercountypa.gov/DocumentCenter/View/18802", "confidence": "P", "changes": "annual" } ], "notes": "The county's 2027 reassessment puts every property at current market value starting with the 2027 county and municipal bills; by law each taxing body must lower its rate so it does not collect more in total because of the reassessment, though it may still raise the rate separately. The county sets its 2027 rate toward the end of December 2026, and the reassessment does not change the 2026-27 school bill. Your school district tax is billed separately. You can pay the county and municipal bill to the Treasurer online, by mail, at the Treasurer's office in the Government Center, or at any Fulton Bank branch in the county with a copy of your bill; online payments carry a processing fee. Taxes from earlier years are paid to the Tax Claim Bureau." }, "42073": { "fips": "42073", "county": "Lawrence County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lawrence County Treasurer's Office (county tax only; township, borough, city and school taxes go to your local tax collector)", "url": "https://lawrencecountypa.gov/departments/treasurer", "source": "https://lawrencecountypa.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lawrence County Assessment Office", "url": "https://lawrencecountypa.gov/departments/assessment", "isState": false, "source": "https://lawrencecountypa.gov/departments/assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lawrencecountypa.gov/departments/treasurer", "source": "https://lawrencecountypa.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, last day to pay the Treasurer (10% penalty period)", "due": "2026-12-31", "note": "County tax bills are mailed by March 1 each year. For 2026, paying on or before May 1 earned a 2% discount, and the face amount was due from May 2 through July 6. From July 7 through December 31, 2026 the county tax is payable to the Treasurer with a 10% penalty. December 31, 2026 is a Thursday." } ], "delinquencyNote": "A 10% penalty applies from July 7, 2026. The Treasurer does not collect taxes from earlier years: county tax still unpaid after December 31 becomes delinquent and is collected by the Lawrence County Tax Claim Bureau, which holds its upset sale in the fall, usually in September.", "source": "https://www.lawrencecountypa.gov/departments/treasurer/tax-due-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lawrence County Board of Assessment Appeals", "deadline": "Annual appeals must reach the Board of Assessment Appeals by 4:00 p.m. on August 1 each year; an appeal mailed before the deadline but received after it is rejected. The 2026 deadline has passed, so the next one is August 1, 2027, which is a Sunday; the county's rules do not say whether a weekend deadline moves, and the last weekday before it is Friday, July 30, 2027. If you receive a notice changing your assessment, you have 40 days from the notice to appeal. The filing fee is $25 for a residential property, paid when you file, by check to the Lawrence County Treasurer. A decision of the Board can be appealed to the Court of Common Pleas of Lawrence County within 30 days of the Board's decision notice.", "url": "https://lawrencecountypa.gov/departments/assessment/board-of-assessment-appeals", "source": "https://www.lawrencecountypa.gov/getmedia/3b39a6cb-9431-415f-82dc-2fb5fd6124d0/Assessment-Appeal-Rules-and-Regulations.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Pennsylvania homeowners here get more than one property tax bill. The Lawrence County Treasurer bills and collects the county tax directly, and also takes county tax payments in person at township and borough buildings on a published spring outreach schedule. Your township, borough or city tax and your school district tax are billed separately by your local tax collector, on their own dates. By county resolution, county tax bills go to the homeowner, not to a mortgage company, so if your lender pays your taxes from escrow, pass the bill along. The Treasurer does not accept a lender's memorandum bill with a payment; it needs the original or a duplicate bill ($4 per parcel)." }, "42075": { "fips": "42075", "county": "Lebanon County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lebanon County Treasurer's Office (collects the county tax everywhere in the county, plus the city tax and many township and borough taxes)", "url": "https://lebanoncountypa.gov/departments/treasurer", "source": "https://lebanoncountypa.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lebanon County Assessment Office", "url": "https://lebanoncountypa.gov/departments/assessment", "isState": false, "source": "https://lebanoncountypa.gov/departments/assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lebanoncountypa.gov/departments/treasurer", "source": "https://lebanoncountypa.gov/getmedia/0956b3ba-5ce4-47d1-a214-045cbbacb6c3/TRWebRealEstateTaxInstructions.pdf", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, last day to pay the Treasurer before the tax becomes delinquent", "due": "2026-12-31", "note": "The county has not posted its 2026 discount, face and penalty dates online, so the dates printed on your bill are the ones that count. State law gives a discount of at least 2% when the whole bill is paid within two months of the date on the bill, and adds a penalty of up to 10% when it is still unpaid four months after that date; the county sets its own rates within those limits. State law also says a real estate tax not paid by December 31 becomes delinquent, and requires the collector to accept a payment postmarked by December 31. December 31, 2026 is a Thursday." } ], "delinquencyNote": "County tax still unpaid after December 31 is delinquent and is turned over to the Lebanon County Tax Claim Bureau in January, which adds interest and its own costs and notifies the owner by certified mail. The Bureau holds its tax sale on the second Monday of September.", "source": "https://www.legis.state.pa.us/WU01/LI/LI/US/PDF/1945/0/0394..PDF", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Lebanon County Board of Assessment Revision (Board of Assessment Appeals)", "deadline": "Annual appeals must be filed with the Board by 4:30 p.m. on September 1 each year; an appeal received after that, even if mailed earlier, is held for the next annual appeal. The 2026 deadline has passed, so the next one is Wednesday, September 1, 2027. The filing fee for an annual appeal of a residential property is $50, by check to the Lebanon County Board of Assessment Revision; there is no fee for an appeal of a notice changing your assessment, and the time to file that kind of appeal is set out in the notice. The owner must be present at the hearing or be represented by an attorney or someone holding a power of attorney.", "url": "https://lebanoncountypa.gov/departments/assessment", "source": "https://lebanoncountypa.gov/getmedia/ebb30270-fcdd-43e5-bfd4-e26e526ea913/Appeal_Rules_Regulations.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Pennsylvania homeowners here get more than one property tax bill. The Lebanon County Treasurer collects the county tax for every property in the county, and also collects the City of Lebanon tax, the Lebanon City School District tax, and the township or borough tax in most municipalities. In Bethel and Millcreek townships the township tax goes to an elected tax collector. The Treasurer also collects the Lebanon City School District tax in West Lebanon Township. Other school taxes are collected by Keystone Collection or Modern Recovery Solutions, depending on the district, on their own bill and dates. Paying the county bill online costs 2.60% by credit card, 1.50% by debit card (at least $1.75), or $1.75 by e-check, and must be for the full amount; Lebanon City School District taxes cannot be paid online." }, "42077": { "fips": "42077", "county": "Lehigh County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lehigh County Fiscal Office", "url": "https://www.lehighcounty.org/Departments/Fiscal-Tax-Claims", "source": "https://www.lehighcounty.org/Departments/Fiscal-Tax-Claims", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lehigh County Office of Assessment", "url": "https://www.lehighcounty.org/Departments/Assessment-Home", "isState": false, "source": "https://www.lehighcounty.org/Departments/Assessment-Home", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lehighcounty.org/Departments/Fiscal-Tax-Claims", "source": "https://www.lehighcounty.org/Departments/Fiscal-Tax-Claims", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, face amount", "due": "2026-07-31", "note": "The 2026 county bill is dated April 1, 2026. Paying the whole bill by May 31 earned a 2% discount, and the face amount is due June 1 through July 31. The bill also offers three installments, due May 31, July 31 and September 30, 2026; the first must be paid by May 31 to use them, and a late installment has a 10% penalty added. May 31, 2026 was a Sunday and the county has not said whether a payment on the next business day counted, so the last weekday before it was Friday, May 29. July 31, 2026 is a Friday and September 30, 2026 is a Wednesday." } ], "delinquencyNote": "A 10% penalty is added to a bill paid from August 1 through December 31. County taxes unpaid by December 31 become delinquent and pass to the Lehigh County Tax Claim Bureau, whose agent, Elite Revenue Solutions, collects delinquent county, municipal and school taxes. A property can be sold at an upset tax sale starting in September of the second year after the tax was due.", "source": "https://www.lehighcounty.org/Portals/0/generalImages/taxBillSample.jpg", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lehigh County Board of Assessment Appeals", "deadline": "An annual appeal must be received by the Assessment Office on or before August 1, and any change applies to the next tax year. A postmark or a fax is not accepted as proof of timely filing, so the original signed appeal must arrive by the deadline. August 1, 2027 is a Sunday and the county has not said whether a weekend deadline moves, so the last weekday before it is Friday, July 30, 2027. If you receive a Change of Assessment Notice, the appeal is due by the date printed on that notice, with no filing fee. The non-refundable filing fee for an annual appeal is $50 per parcel for residential property, by check or money order payable to the County of Lehigh.", "url": "https://www.lehighcounty.org/Departments/Assessment-Home", "source": "https://www.lehighcounty.org/Portals/0/PDF/Assessment/Filing%20a%20Board%20of%20Assessment%20Appeal_3.pdf?ver=b9JmHIy__pfM-3YT8pUBuA%3d%3d", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "American Heroes Grant", "summary": "Lehigh County refunds the full county real estate tax on the homestead or farmstead of a service member of any branch who is the taxpayer and was deployed for at least four months, for each tax year from 2007 through 2026 that includes part of the deployment. The county tax must be paid first, and a copy of the deployment papers goes with the application to the Office of Assessment.", "applyBy": null, "url": "https://www.lehighcounty.org/Departments/Assessment-Home/American-Heroes-Grant", "source": "https://www.lehighcounty.org/Portals/0/PDF/Assessment/2026%20Lehigh%20County%20American%20Heroes%20Grant%20Application%20.pdf?ver=QXi-HKLa7saxTgEE47Gi7Q%3d%3d", "confidence": "P", "changes": "annual" }, { "name": "Volunteer firefighter tax credit", "summary": "Lehigh County gives a $150 credit against county real estate tax to each qualifying active volunteer member of a participating fire company in the county. The county does not post how to apply on its own site, so ask your fire company.", "applyBy": null, "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/osfc/documents/sitecollectiondocuments/06___taxcredit_rpt_01_june_30.pdf", "source": "https://www.pa.gov/content/dam/copapwp-pagov/en/osfc/documents/sitecollectiondocuments/06___taxcredit_rpt_01_june_30.pdf", "confidence": "S", "changes": "annual" } ], "notes": "In Lehigh County the county tax comes on its own bill from the county Fiscal Office in Allentown, not from your local tax collector. Your city, borough or township tax and your school district tax come on separate bills, each with its own discount, face and penalty dates. The county bill can be paid by mail, in person in Room 119 of the Government Center, at the secured drop box there, or online through Collector Solutions, which charges 2.25% for cards and $1.00 for an eCheck; online payments must be for the full bill. Delinquent taxes are paid to Elite Revenue Solutions, the Tax Claim Bureau's agent, in Room 120 of the Government Center." }, "42091": { "fips": "42091", "county": "Montgomery County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector (the county has 62)", "url": "https://www.montgomerycountypa.gov/departments/treasurer/real-estate-tax", "source": "https://www.montgomerycountypa.gov/departments/treasurer/real-estate-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montgomery County Board of Assessment Appeals", "url": "https://www.montgomerycountypa.gov/departments/board-assessment-appeals", "isState": false, "source": "https://www.montgomerycountypa.gov/departments/board-assessment-appeals", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Annual county and municipal bill, face amount (most municipalities)", "due": "2026-06-30", "note": "Each municipality's tax collector sets its own dates, and the county publishes them each year. In 2026 most municipalities had a discount period of March 1 to April 30 and a face period of May 1 to June 30. Fifteen, including Royersford, Souderton, Telford, Franconia, Springfield and Worcester, ended the face period May 31, and others ended it between June 1 and June 19 (for example Lower Merion June 1, Cheltenham June 3, Abington June 10, Norristown June 15). Conshohocken and Whitemarsh ended it July 1 and Upper Dublin July 13. The dates on your own bill are the ones that count. State law gives at least a 2% discount for paying the whole bill within two months of the bill date, and when the last day of a discount or face period falls on a weekend or legal holiday, a payment made or postmarked the next business day is on time. The 2026 periods have all ended; the county posts each year's dates on its Treasurer pages." } ], "delinquencyNote": "After the face period a penalty is added, and the bill can still be paid to your tax collector with the penalty through December 31. The county's schedule does not print the penalty rate; state law caps it at 10%. Taxes still unpaid are then collected by the Montgomery County Tax Claim Bureau, and a property whose taxes stay unpaid for about two years can be offered at the Bureau's upset sale, held each September and December.", "source": "https://assets.montgomerycountypa.gov/files/2026-06/Tax%20Collectors%20DiscountFace%20Penalty%202026_0.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Montgomery County Board of Assessment Appeals", "deadline": "Annual appeals must be postmarked or hand-delivered by August 1 and apply to the next tax year, and the board hears them by October 31. August 1, 2027 is a Sunday and the board's rules do not say whether a weekend deadline moves, so to be safe mail or deliver it by Friday, July 30, 2027; the board advises asking for a hand-cancelled postmark or a certificate of mailing at the Post Office counter. If you receive a notice changing your assessment, you have 40 days from the date of that notice to appeal. Appeals go by mail or in person with three copies of any supporting documents; faxed or emailed appeals are not accepted. The processing fee for a single-family home is $50 per parcel, paid by check or money order to the Montgomery County Treasurer, and is not refunded.", "url": "https://www.montgomerycountypa.gov/departments/board-assessment-appeals", "source": "https://assets.montgomerycountypa.gov/files/2026-06/Revised_Rules%20and%20Regulations%20Appeal%20Rules%20and%20Regulations_202602271202133092%20Appeal%20Rules%20and%20Regulations_AOD%20ADA.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer Emergency Services Tax Rebate Program", "summary": "Montgomery County rebates part or all of the county real estate tax on the home an active volunteer firefighter or EMS member owns and lives in, based on points earned during the calendar year: emergency responders get 25% at 50 points, 50% at 100, 75% at 150 and 100% at 200, and administrative members get 10% at 25 points. The rebate does not cover the Montgomery County Community College tax, the county tax must be paid by December 31, the volunteer's agency must list them, and the volunteer must send the county's self-identification form with a receipt from the tax collector.", "applyBy": "The volunteer's self-identification form is due in March for the previous year's service, after the agency files its list by February 15. For 2025 service the county's pages gave both March 12 and March 31, 2026, so file by the earlier date the county posts.", "url": "https://www.montgomerycountypa.gov/departments/finance/volunteer-emergency-services-tax-rebate-program", "source": "https://www.montgomerycountypa.gov/departments/finance/volunteer-emergency-services-tax-rebate-program", "confidence": "P", "changes": "annual" } ], "notes": "Annual and interim county and municipal bills are mailed and collected by your local elected tax collector, and your school district tax comes on a separate bill. The county does not take current-year payments itself and has no online payment for them; contact your township or borough tax collector for a copy of your bill, to pay, or to ask about online payment. The county tax includes a separate levy for Montgomery County Community College. Taxes from earlier years are paid to the Tax Claim Bureau in Norristown, which does take payments online." }, "42095": { "fips": "42095", "county": "Northampton County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Northampton County Revenue Division (Department of Fiscal Affairs)", "url": "https://norcopa.gov/pay-my-bill", "source": "https://norcopa.gov/tax-payment-instructions", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Northampton County Assessment Office", "url": "https://norcopa.gov/assessment", "isState": false, "source": "https://norcopa.gov/assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://norcopa.gov/pay-my-bill", "source": "https://norcopa.gov/pay-my-bill", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual county bill, face amount", "due": "2026-06-01", "note": "The county mailed 2026 county real estate tax bills in mid-January 2026. Paying the whole bill on or before March 31, 2026 kept the early-payment discount; the face amount was due on or before June 1, 2026. Mailed payments had to be postmarked by the post office on or before those dates, and the county says it makes no exceptions. The county also offers an installment plan with no discount: you pay the exact amount printed for each installment by the dates on your bill, and it cannot be started after the first installment date." } ], "delinquencyNote": "Payments after June 1, 2026 carry a penalty. On the installment plan, a 10% penalty is added to each late or partial installment. County real estate taxes still unpaid are turned over to the county Tax Claim Bureau at the close of business on January 31, 2027, and payments after that cost more.", "source": "https://norcopa.gov/tax-payment-instructions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Revenue Appeals Board of Northampton County", "deadline": "An annual appeal must be filed by August 1 to get a hearing, and a change it wins takes effect the following tax year. August 1, 2027 is a Sunday and the county has not said whether the deadline moves, so file by Friday, July 30, 2027 to be safe. If you receive a notice that your assessment changed, you have 40 days from the date of that notice. File one application per parcel with the Assessment Division at the courthouse in Easton; the non-refundable fee is $25 for a residential parcel, payable to the County of Northampton, and an application without the fee is returned. Residential properties assessed at $175,000 or more need an appraisal by a state certified appraiser, and your assessment can go up as well as down. A decision can be appealed to the Court of Common Pleas within 30 days of the mailing date of the notice.", "url": "https://norcopa.gov/appeals-board-documents", "source": "https://www.norcopa.gov/corecode/uploads/document6/uploaded_pdfs/corecode/APPEAL APPLICATION - INSTRUCTIONS_674.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Active Volunteer Firefighter/EMS Rebate", "summary": "Under a county ordinance, Northampton County refunds up to $250 of county real estate tax to an active volunteer firefighter or EMS member who owns the home, has it enrolled as a homestead, has answered at least 3 calls and has 6 months of continuous membership in the year, and has paid that year's county taxes in full; the application must be notarized and come with a notarized certification from the agency's chief.", "applyBy": "December 15 (received, not postmarked)", "url": "https://www.norcopa.gov/corecode/uploads/document6/uploaded_pdfs/corecode/Volunteer FF Rebate_711.pdf", "source": "https://www.norcopa.gov/corecode/uploads/document6/uploaded_pdfs/corecode/Volunteer FF Rebate_711.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Most Northampton County homeowners get three separate property tax bills a year: this county bill in January, a bill from the township, borough or city, and a school district bill, each from a different collector. The county bills and collects only its own county real estate tax; ask your municipal tax collector and school district about theirs. Pay the county bill online through the county's payment page for current taxes only (the processor charges 3.5% for cards and $4 for electronic checks under $29,999), in person or at the drop box at the county offices at 669 Washington Street in Easton or 2801 Emrick Boulevard in Bethlehem, or at any Fulton Bank branch in the county. For past-due taxes, call the Revenue Office at 610-829-6186. If a mortgage company pays your taxes, forward the bill to it. Not receiving a bill does not excuse late payment." }, "42111": { "fips": "42111", "county": "Somerset County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector", "url": "https://www.co.somerset.pa.us/pages/Assessment/taxcollectors.asp", "source": "https://www.co.somerset.pa.us/department.asp?deptnum=82", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Somerset County Assessment Office", "url": "https://www.co.somerset.pa.us/department.asp?deptnum=103", "isState": false, "source": "https://www.co.somerset.pa.us/department.asp?deptnum=103", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Somerset County Board of Assessment Appeals", "deadline": "Annual appeals must be filed with the Assessment Office by September 1, and any change applies to the next tax year. September 1, 2027 is a Wednesday. If you receive a notice changing your assessment, you have 40 days from the date of that notice to appeal. The county warns that the dates are firm and a late appeal is denied, so allow time for mail. You will get at least 20 days' notice of your hearing.", "url": "https://www.co.somerset.pa.us/department.asp?deptnum=105", "source": "https://www.co.somerset.pa.us/files/assess_files/appeals/summaryrules.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Somerset County does not collect current property taxes itself. Your township or borough's elected tax collector sends the bill and takes the payment, then passes the county's share to the County Treasurer; the county lists all 50 collectors. The county's pages do not list bill dates; they are printed on your bill. Pennsylvania law gives at least a 2% discount for paying the whole bill within two months of the bill date and adds a penalty on a bill unpaid four months after it, and the county's 2026 millage sheet shows a 10% penalty on the county tax. When a discount or face deadline falls on a weekend or holiday, a payment made or postmarked the next business day counts. Taxes unpaid by December 31 become delinquent and are turned over to the county Tax Claim Bureau, which holds an annual upset tax sale." }, "42125": { "fips": "42125", "county": "Washington County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Treasurer", "url": "https://www.washingtoncopa.gov/treasurer", "source": "https://cms.washingtoncopa.gov/uploads/TAX_COLLECTORS_2026_0ce905ea9c.pdf", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Tax Revenue Department, Assessment Office", "url": "https://www.washingtoncopa.gov/tax-revenue/assessments", "isState": false, "source": "https://www.washingtoncopa.gov/tax-revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.washcopa.org/wcmtp/tri_msb.asp", "source": "https://www.washingtoncopa.gov/tax-revenue", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "Washington County Board of Assessment Appeals", "deadline": "For the annual appeal, file after January 1 and no later than 4:30 p.m. on August 1 (an appeal postmarked by August 1 is accepted). If your assessment is changed during the year, the appeal must be received within 40 days of the date on the change notice. A Board decision can be appealed to the Court of Common Pleas within 30 days of the date on the Board's decision notice.", "url": "https://www.washingtoncopa.gov/tax-revenue/assessment-downloadable-documents", "source": "https://cms.washingtoncopa.gov/uploads/Rules_of_Appeal_Procedures_for_Assessment_Appeals_e87445fea6.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Most homeowners get at least two property tax bills. The County Treasurer bills and collects only the county tax. Municipal and school district taxes come on separate bills from your local tax collector, usually a collector for your township, borough or city, though some places use a contracted firm such as Jordan Tax Services or Keystone Collections Group; the county's tax collector listing names the collector for each municipality. The county does not publish the discount, face and penalty dates for its own bill, so use the dates printed on your bill. State law (the Local Tax Collection Law) sets the pattern: pay the whole bill within two months of the date on the bill and you get a discount of at least 2%; after that you owe the face amount; and if the bill is still unpaid four months after its date, a penalty of up to 10% is added. The county sets the exact rates within those limits. If the last day of a discount or face period falls on a weekend or holiday, a payment made or postmarked by the U.S. Postal Service on the next business day counts as on time. The county's online tax records show 2026 county bills dated January 6, 2026, but the dates on your own bill are the ones that count. Taxes still unpaid at December 31 become delinquent and pass to the county Tax Claim Bureau, which collects delinquent county, school and municipal taxes and holds the tax sales; delinquent taxes are paid at the Treasurer's office and cannot be paid by personal check. Filing an assessment appeal costs nothing: the county dropped its $50 appeal deposit on January 1, 2026. Online payments cost 2.50% by credit or debit card ($2.00 minimum) or $1.50 by electronic check." }, "42127": { "fips": "42127", "county": "Wayne County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your local elected tax collector, one for each borough and township, who collects the county tax (the County Treasurer does not)", "url": "https://www.waynecountypa.gov/DocumentCenter/View/8021/2026-Millage-Rates---Tax-Collectors", "source": "https://www.waynecountypa.gov/522/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Wayne County Assessment Office (part of the Tax Services Department)", "url": "https://waynecountypa.gov/161/Tax-Assessment", "isState": false, "source": "https://waynecountypa.gov/161/Tax-Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Annual county bill (last day to pay the tax collector before the bill turns delinquent)", "due": "2026-12-31", "note": "The county has not published its 2026 discount, face and penalty dates. State law gives a discount of at least 2% for paying the whole bill within two months of the date on the bill and allows a penalty of up to 10% after four months, with each taxing body setting its own rates, so the dates and amounts printed on your bill are the ones that count. Taxes not paid by December 31 become delinquent. When the last day of a period falls on a weekend or holiday, a payment tendered or postmarked on the next business day is on time. December 31, 2026 is a Thursday." } ], "delinquencyNote": "The county does not publish its discount and penalty dates. Under state law you get a discount of at least 2% for paying the whole bill within two months of the date on the bill, then owe the face amount, and a penalty of up to 10% is added once the bill is four months old; the county sets the exact rates, so read the dates on your bill. December 31 is the last day before the bill becomes delinquent, and the tax collector must accept a payment tendered or postmarked by then, though personal checks may be refused after a date set no earlier than December 15. Tax collectors turn unpaid taxes over to the Wayne County Tax Claim Bureau on January 15, and interest of 9% a year starts on February 1. The Bureau notifies owners by certified mail by July 31, and if the taxes are still unpaid at the end of that year, on January 1 the claim becomes absolute and the property is prepared for a tax sale.", "source": "https://www.waynecountypa.gov/170/Unpaid-Taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Wayne County Board of Assessment Appeals (the three County Commissioners)", "deadline": "The annual appeal deadline is on or before September 1, so the 2026 deadline has passed and the next one is Wednesday, September 1, 2027. If you receive a notice changing your assessment, state law gives you 40 days from the date of the notice. Appeal forms are available from the Assessment Office at the Wayne County Courthouse in Honesdale.", "url": "https://www.waynecountypa.gov/162/Assessment-Appeals", "source": "https://www.waynecountypa.gov/162/Assessment-Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Your property tax is levied by three bodies: the county, your borough or township, and your school district, which runs on a July to June year while the county and municipalities run on the calendar year, so you get more than one bill. You pay current taxes to the elected tax collector for your borough or township, not to a county office; the county lists each collector with the millage rates. Read the discount, face and penalty dates printed on each bill. The county's online payment site is for delinquent taxes only. Taxes from earlier years are paid to the Tax Claim Bureau at the Wayne County Courthouse in Honesdale, which does not take cash." }, "42133": { "fips": "42133", "county": "York County", "state": "Pennsylvania", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Your township or borough's elected tax collector (the York County Treasurer collects instead in the municipalities it lists)", "url": "https://yorkcountypa.gov/395/Tax-Collectors", "source": "https://yorkcountypa.gov/387/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "York County Assessment & Tax Claim Office", "url": "https://yorkcountypa.gov/512/Assessment-Tax-Claim-Office", "isState": false, "source": "https://yorkcountypa.gov/501/Property-Taxes", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://yorkcountypa.gov/393/Real-Estate-Tax-Collection", "source": "https://yorkcountypa.gov/393/Real-Estate-Tax-Collection", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": null, "delinquencyNote": null, "source": null, "confidence": "U", "changes": "annual" }, "appeal": { "body": "York County Board of Assessment Appeals", "deadline": "Annual appeals must be filed on the county's form and hand-delivered or postmarked on or before August 1; faxed appeals are not accepted. State law sets September 1 but lets the county choose a date as early as August 1, and York County uses August 1. August 1, 2027 is a Sunday and the Board's rules do not say whether a weekend deadline moves, so the last weekday before it is Friday, July 30, 2027. The Board hears appeals all year and encourages filing early. If you receive a notice of a mid-year (interim) assessment change, you have 40 days from the date of that notice to appeal it, with no fee. An annual appeal costs $25 per parcel for an owner-occupied home and $50 for other residential property, paid by check only and not refundable.", "url": "https://yorkcountypa.gov/531/Forms", "source": "https://yorkcountypa.gov/DocumentCenter/View/1921/Assessment-Appeal-Regulations-and-Form-PDF", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Volunteer Emergency Services Tax Refund Program", "summary": "York County refunds part or all of the county real estate tax on the home of an active volunteer with an eligible fire company or nonprofit EMS agency, based on service points earned in the prior calendar year: emergency responders get 50% at 50 points and 100% at 100 points, and social or supporting members get 50% at 50 points. The application, with a receipt for the paid county tax, goes through the volunteer's fire company or EMS agency.", "applyBy": "March 31", "url": "https://yorkcountypa.gov/1117/Volunteer-Emergency-Services-Tax-Refund-", "source": "https://yorkcountypa.gov/1117/Volunteer-Emergency-Services-Tax-Refund-", "confidence": "P", "changes": "annual" } ], "notes": "In most of York County the county tax is collected by the elected tax collector of your township or borough, not by a county office, and your school district tax comes on a separate bill. The County Treasurer is the collector for a short list of municipalities, and in York City and Railroad Borough it collects only the county portion while the local collector handles the rest. The county's pages do not list bill dates; they are printed on your bill. Pennsylvania law gives at least a 2% discount for paying the whole bill within two months of the bill date and allows a penalty of up to 10% on a bill still unpaid four months after it; when a discount or face deadline falls on a weekend or holiday, a payment made or postmarked the next business day counts. Taxes unpaid by December 31 become delinquent and pass to the county Tax Claim Bureau, which charges interest of 3/4 of 1% a month (9% a year) on the tax and penalty plus its own fees. The Treasurer accepts payments by postmark date, not the check date, and does not accept partial or postdated payments; card payments go through PayGOV." }, "45007": { "fips": "45007", "county": "Anderson County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Anderson County Treasurer", "url": "https://www.andersoncountysc.org/departments-a-z/treasurer/", "source": "https://www.andersoncountysc.org/departments-a-z/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Anderson County Assessor", "url": "https://www.andersoncountysc.org/departments-a-z/assessor/", "isState": false, "source": "https://www.andersoncountysc.org/departments-a-z/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://acpass.andersoncountysc.org/index.htm", "source": "https://www.andersoncountysc.org/departments-a-z/auditor/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Real property tax notices are mailed October 1, and payment is due in full on or before January 15 of the following year. For mailed payments the U.S. postmark decides whether a payment is on time. Card payments carry a convenience fee; mailed payments must be by check." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17. For mailed payments the U.S. postmark decides the date. If the tax is still unpaid on March 17, the Treasurer issues a tax execution to collect the unpaid tax, penalties and collection costs.", "source": "https://www.andersoncountysc.org/departments-a-z/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Anderson County Assessor (written objection), then the Anderson County Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, send the Assessor a written objection within 90 days after the notice is mailed. In a year with no notice, you may appeal in writing at any time; an appeal filed on or before January 15 counts for that tax year, and a later one counts for the next year. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://www.andersoncountysc.org/departments-a-z/assessor/", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor sets the levy and handles the homestead and veterans' exemptions, and the Treasurer sends the bill and collects it, including city and school district taxes, which appear on the same bill. Apply for the 4% legal residence rate on or before January 15 for it to count for that tax year; once approved it carries forward unless the property's status changes. Paying or viewing a bill online goes through the county's ACPASS public access site, which asks you to register and log in first. You can also pay in person at the Anderson office on East River Street or the Powdersville office." }, "45013": { "fips": "45013", "county": "Beaufort County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Beaufort County Treasurer's Office", "url": "https://www.beaufortcountytreasurer.com/", "source": "https://www.beaufortcountytreasurer.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Beaufort County Assessor's Office", "url": "https://www.beaufortcountysc.gov/assessor/", "isState": false, "source": "https://www.beaufortcountysc.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.beaufortcountytreasurer.com/tax-bill-lookup", "source": "https://www.beaufortcountytreasurer.com/tax-bill-lookup", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "South Carolina law makes property taxes payable from September 30 through January 15, and January 15, 2027 is a Friday. A mailed payment counts as on time only if its U.S. postmark is January 15 or earlier; the Treasurer warns that postmarks now often show the day the mail is processed rather than the day it was dropped off, so mail early, ask for a manual postmark at a post office counter, or pay online. State law does not let the Treasurer accept partial payments. The Treasurer also runs an optional installment program, with its own application; ask the office for the schedule." } ], "delinquencyNote": "State law adds a 3% penalty to taxes not paid by January 15, another 7% to taxes still unpaid on February 2, and another 5% to taxes still unpaid on March 17, for 15% in all. Taxes still unpaid after that go to delinquent collection, which adds costs, and unpaid property can be sold at the county's delinquent tax sale.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Beaufort County Assessor's Office, then the Beaufort County Board of Assessment Appeals", "deadline": "The Assessor mailed 2026 assessment notices at the end of August 2026. If you received one, give the Assessor a written objection within 90 days after the date the notice was mailed. In a year with no notice, state law lets you appeal in writing at any time: an appeal filed before the January 16 penalty date counts for that tax year, and a later one counts for the next year. The Assessor's page says an appeal filed on January 15 moves to the next year; state law counts it for the current year. If the conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's written decision to ask for a hearing before the South Carolina Administrative Law Court. If you do not attend the scheduled conference with the Assessor, the appeal is closed for that year.", "url": "https://www.beaufortcountysc.gov/assessor/appeal.html", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the job: the Assessor values homes and land and handles the 4% legal residence rate, the Auditor calculates the tax and handles the homestead exemption, and the Treasurer sends the bill and collects it. Paying online by electronic check has no fee; paying by credit card adds 2.3%. Improved property inside the Town of Hilton Head Island also carries a county Uniform Service Fee for sheriff's services on the same bill, listed as HHPF; for a single-family home it is $178 a year, and no property is exempt from it. Vehicle and boat taxes follow a separate calendar, billed ahead of the month the registration expires." }, "45015": { "fips": "45015", "county": "Berkeley County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Berkeley County Treasurer", "url": "https://berkeleycountysc.gov/dept/treasurer/", "source": "https://berkeleycountysc.gov/dept/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Berkeley County Real Property Services (the county assessor)", "url": "https://berkeleycountysc.gov/dept/realprop/", "isState": false, "source": "https://berkeleycountysc.gov/dept/realprop/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://berkeleycountysc.gov/pay-taxes/", "source": "https://berkeleycountysc.gov/pay-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Tax year 2026 bills go out in October 2026 and are due by January 15, 2027, which is a Friday. South Carolina law sets this date for every county. For a mailed payment, the U.S. postmark date counts as the payment date. If the bill was mailed late, the first penalty does not start until 30 days after the bill was mailed." } ], "delinquencyNote": "A 3% penalty is added to taxes not paid by January 15, another 7% to taxes not paid by February 1, and another 5% to taxes not paid by March 16. After March 16 the unpaid bill goes into execution: it must then be paid at the Delinquent Tax Collector's office in Moncks Corner, collection costs are added, and property with unpaid taxes can be sold at the county's tax sale, held in November or December.", "source": "https://berkeleycountysc.gov/dept/auditor/tax-definitions/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Berkeley County Real Property Services (the county assessor), then the Berkeley County Board of Assessment Appeals", "deadline": "Object in writing to the assessor within 90 days of the date the assessment notice was mailed. The county sends a notice only when a value rises by $1,000 or more or a property is assessed for the first time. In a year with no notice, a written objection can be filed at any time, but it counts for that year's bill only if it is filed before the first penalty date, which the county gives as January 15; filed later, it applies to the next year. If a conference with the assessor does not settle it, file a written protest with the assessor within 30 days of the conference. To go on to the county Board of Assessment Appeals, give the assessor written notice of intent to appeal within 30 days of the date of the assessor's written response, and after that request a hearing at the Administrative Law Court within 30 days of the board's written decision.", "url": "https://berkeleycountysc.gov/dept/realprop/appeals/", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax Credit", "summary": "Berkeley County's local option sales tax pays for a credit against property tax, figured as the property's appraised value times a factor set each year; it is applied to the bill automatically, and several towns add a sales tax credit of their own. The factor for the 2026 bills had not been published when this was checked; for the 2025-2026 bills it was 0.000730, about $73 on a $100,000 home.", "applyBy": null, "url": "https://berkeleycountysc.gov/dept/auditor/computation/", "source": "https://berkeleycountysc.gov/dept/auditor/computation/", "confidence": "S", "changes": "annual" } ], "notes": "Three county offices share the job: Real Property Services sets the value, the Auditor calculates the tax and produces the bill, and the Treasurer collects it. If the home is inside a town or city (such as Goose Creek, Hanahan, Moncks Corner, Summerville or the parts of Charleston and North Charleston in the county), that municipality's tax is included on the same county bill. The bill can also carry flat fees on top of the tax, such as the county solid waste fee and, where they apply, a fire or stormwater fee. Online payments go through the county's payment processor, which adds a convenience fee that the county does not receive. Vehicle taxes follow a separate calendar, due in the month the registration expires." }, "45017": { "fips": "45017", "county": "Calhoun County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Calhoun County Treasurer", "url": "https://calhouncounty.sc.gov/departments/treasurer", "source": "https://calhouncounty.sc.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Calhoun County Tax Assessor's Office", "url": "https://calhouncounty.sc.gov/departments/assessor", "isState": false, "source": "https://calhouncounty.sc.gov/departments/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://calhouncounty.sc.gov/departments/treasurer", "source": "https://calhouncounty.sc.gov/departments/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law makes property taxes payable between September 30 and January 15; the county's own pages do not restate the date. January 15, 2027 is a Friday. Under state law a mailed payment counts as paid on its U.S. postmark date. If the bill is mailed late, the first penalty waits until 30 days after mailing." } ], "delinquencyNote": "Under state law, tax not paid by January 15 gets a 3% penalty, another 7% if still unpaid on February 2, and another 5% if still unpaid on March 17. On March 17 the county treats the bill as delinquent and the Treasurer turns it over to the Delinquent Tax Collector, who adds collection costs; the property can then be sold at the county's delinquent tax sale, set for November 9, 2026.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Calhoun County Assessor (written objection), then the Calhoun County Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, object to the Assessor in writing within 90 days after the notice is mailed. In a year with no notice, you may appeal in writing at any time; an appeal filed on or before January 15 counts for that tax year, and one filed later counts for the next year. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to give the Assessor written notice that you are appealing to the Board of Assessment Appeals. These windows are set by state law; the county's pages do not restate them.", "url": "https://calhouncounty.sc.gov/departments/assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax property tax credit", "summary": "Calhoun County has levied a one percent local option sales tax since May 1, 2005. Under state law 71 percent of it goes to a property tax credit fund, split 67 percent to the county and 33 percent to the towns, and each property's credit is its appraised value times a factor set each year. The credit is applied to the bill automatically; there is no application.", "applyBy": null, "url": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate and takes applications for the 4% owner-occupied (legal residence) rate, the Auditor applies the tax rate and handles the homestead exemption, and the Treasurer collects current taxes. Taxes still unpaid on March 17 are paid to the Delinquent Tax Collector, not the Treasurer. Online payments go through a payment system linked from the Treasurer's page, and taxes can also be paid by phone; online payers get no paper receipt, so print or save the one shown on screen." }, "45019": { "fips": "45019", "county": "Charleston County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Charleston County Treasurer's Office", "url": "https://www.charlestoncounty.gov/departments/treasurer/index.php", "source": "https://www.charlestoncounty.gov/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Charleston County Assessor's Office", "url": "https://www.charlestoncounty.gov/departments/assessor/index.php", "isState": false, "source": "https://www.charlestoncounty.gov/departments/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.charlestoncounty.gov/departments/treasurer/index.php", "source": "https://www.charlestoncounty.gov/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Real property taxes for 2026 are due by January 15, 2027 without penalty. January 15, 2027 is a Friday. Under state law a mailed payment counts as paid on its U.S. postmark date. Owners who do not pay through a mortgage escrow account and have no unpaid tax bills can instead join the Treasurer's free Advance Property Tax Installment Plan: five equal advance payments due February 15, April 15, June 15, August 15 and October 15, based on the prior year's tax, with the balance due by January 15." } ], "delinquencyNote": "Under state law, a 3% penalty is added if the bill is not paid by January 15, another 7% (10% in total) if it is not paid by February 1, and another 5% (15% in total) if it is not paid by March 16, when the bill goes to the county's Delinquent Tax Department. If tax notices go out late, the first penalty does not apply until 30 days after the notices are mailed. The Treasurer cannot accept a partial payment of a tax bill.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Charleston County Assessor's Office (written objection, then a written protest), then the Charleston County Board of Assessment Appeals", "deadline": "If you receive an assessment notice, file a written objection with the Assessor by the deadline printed on it, usually 90 days (for some notices 30 days) after the notice is mailed. In a year with no notice, an objection filed by the last day to pay taxes without penalty (generally January 15, extended to the next working day when that date falls on a weekend or holiday) counts for that tax year; state law lets you file later, but it then counts for the next tax year. If the objection is not settled, you have 30 days after the conference with the Assessor to file a written protest, 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court. An appeal does not extend the due date: pay the bill as issued, and any reduction is refunded automatically.", "url": "https://www.charlestoncounty.gov/departments/assessor/index.php", "source": "https://www.charlestoncounty.gov/departments/assessor/index.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax credit", "summary": "Charleston County voters approved a 1% local option sales tax, and the county says it returns all of that revenue to property owners as a credit on the tax bill, shown as the County Sales Tax Credit; state law requires at least 71%. It is applied automatically, and cities that take part can add a Municipal Sales Tax Credit on the same bill.", "applyBy": null, "url": "https://charlestoncounty.gov/tax-rp-bill.php", "source": "https://charlestoncounty.gov/tax-rp-bill.php", "confidence": "S", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% legal residence rate, the Auditor calculates the tax, mails the bills and handles the homestead exemption, and the Treasurer collects the payments. The bill combines county, school district, park and recreation, technical college and, where the home is inside one, city or special district taxes, plus a solid waste user fee on each home. Apply for the 4% legal residence rate by January 15 for it to count for that tax year; if you apply late in the year, pay the bill as issued and the difference is refunded once the application is approved. Card payments online go through the county's payment site and carry a surcharge. The county's countywide reassessment took effect with the 2025 bills." }, "45021": { "fips": "45021", "county": "Cherokee County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Cherokee County Treasurer's Office", "url": "https://cherokeecountysc.gov/treasurer/", "source": "https://cherokeecountysc.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cherokee County Assessor's Office", "url": "https://cherokeecountysc.gov/assessor/", "isState": false, "source": "https://cherokeecountysc.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://cherokeecountysc.gov/pay-online/", "source": "https://cherokeecountysc.gov/pay-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Taxes become due September 30 and can be paid through January 15, 2027, a Friday, without penalty. Online payments are not accepted after 5:00 p.m. that day. A mailed payment is judged by its U.S. Postal Service postmark." } ], "delinquencyNote": "A 3% penalty is added to taxes not paid by January 15, another 7% (10% in all) to taxes still unpaid after February 1, and another 5% (15% in all) plus a $5 cost to taxes still unpaid after March 16. For the 2026 bill those dates are January 15, February 1 and March 16, 2027. After March 16 the bill is delinquent and goes to the Delinquent Tax Collector, who can seize the property and sell it at the tax sale; the owner then has twelve months to redeem it.", "source": "https://cherokeecountysc.gov/treasurer/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cherokee County Assessor's Office (first-level written objection)", "deadline": "In a year you receive an assessment notice (the county usually mails them in July), give the assessor a written objection within 90 days of the date on the notice. In a year with no notice, you may appeal in writing to the assessor at any time, but it must be filed by January 15 to count for that tax year; a later appeal applies to the next tax year. Pay the original bill by its due date even while the appeal is pending: penalties cannot be waived, and any reduction is refunded automatically.", "url": "https://cherokeecountysc.gov/assessor/", "source": "https://cherokeecountysc.gov/wp-content/uploads/2025/05/2025-TY-Informal-Appeal-Form.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local option sales tax credit", "summary": "Cherokee County uses local option sales tax revenue to reduce property tax bills; the credit is applied automatically, figured from the property's appraised value, and shows on the bill as the LOST credit, and the City of Gaffney and the Town of Blacksburg set credits of their own for property inside their limits.", "applyBy": null, "url": "https://cherokeecountysc.gov/wp-content/uploads/2025/12/2025-Millage-Rate-Sheet.pdf", "source": "https://cherokeecountysc.gov/wp-content/uploads/2025/12/2025-Millage-Rate-Sheet.pdf", "confidence": "S", "changes": "annual" } ], "notes": "One bill covers both county and city property tax: owners inside the City of Gaffney, the Town of Blacksburg or the City of Chesnee pay their city or town tax on the same county bill, to the county treasurer. Three county offices share the work: the Assessor values real property, the Auditor calculates the bill and handles the homestead exemption, and the Treasurer collects. Some bills also carry a solid waste collection and disposal fee. Mailed payments go to the county's lockbox, Cherokee County Treasurer, P.O. Box 935835, Atlanta, GA 31193-5835. Card payments online, by phone or at the counter carry a 2.35% convenience fee. Bills go to the owner of record on December 31 of the prior year, and the county does not split the tax between buyer and seller. If the assessor's decision does not resolve your objection, you can protest in writing within 30 days of the conference and then appeal to the county Board of Assessment Appeals within 30 days of the assessor's response." }, "45023": { "fips": "45023", "county": "Chester County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Chester County Treasurer", "url": "https://chestercountysc.gov/departments/tax-and-finance-departments/treasurer/", "source": "https://chestercountysc.gov/departments/tax-and-finance-departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Chester County Assessor", "url": "https://chestercountysc.gov/departments/tax-and-finance-departments/assessor/", "isState": false, "source": "https://chestercountysc.gov/departments/tax-and-finance-departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://chestercountysc.gov/departments/tax-and-finance-departments/treasurer/", "source": "https://chestercountysc.gov/departments/tax-and-finance-departments/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "South Carolina law makes property taxes payable between September 30 and January 15, and the county says bills usually go out in October. January 15, 2027 is a Friday. A mailed payment counts as paid on its U.S. postmark date. If the bill is mailed late, the first penalty waits until 30 days after mailing." } ], "delinquencyNote": "A 3% penalty is added if the bill is still unpaid after January 15 (or 30 days after the bill was mailed, if that is later). A further 7% is added if it is still unpaid after February 1, and another 5% if it is still unpaid after March 16; on March 17 the Treasurer turns the account over to the county Tax Collector. The Tax Collector then adds the costs of collection and can sell the property at the tax sale held on the first Monday in November or December.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Chester County Assessor (a written objection first; the Chester County Board of Assessment Appeals hears it if the Assessor does not agree)", "deadline": "Within 90 days after the Assessor mails an assessment notice. In a year with no notice, you may appeal in writing at any time; an appeal filed before the first late penalty date counts for that tax year, and one filed on or after it counts for the next year. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, and then 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals. These windows are set by state law. Some of the Assessor's help pages give shorter ones (30 days after a notice, or January 1 to March 1); the county's own 2025 reassessment guide gives the 90 days.", "url": "https://chestercountysc.gov/wp-content/uploads/2025/12/3-Request-for-Review-Form-2023-update-1.pdf", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax (L.O.S.T.) credit", "summary": "A credit on the property tax bill paid for by the county's one-cent local option sales tax, shown on the bill as the L.O.S.T. credit; it is applied automatically, and property in the City of Chester and the towns of Great Falls and Fort Lawn also gets a separate town credit from the same tax.", "applyBy": null, "url": "https://chestercountysc.gov/departments/tax-and-finance-departments/auditor/", "source": "https://chestercountysc.gov/wp-content/uploads/2026/01/2025-LEVY-SHEET-cztb.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the job: the Assessor values the property, the Auditor calculates the tax and corrects bills, and the Treasurer sends the bill and collects it. A home you live in is taxed at the 4% assessment ratio instead of 6% only after you apply to the Assessor, by January 15 of the first year you claim it. Property in the City of Chester, the Town of Great Falls or the Town of Fort Lawn carries the town's tax on the same county bill: the county's levy sheet adds the town rate to the district total, and the Treasurer passes the money on to the town. The Treasurer's page links to the county's online tax search, where bills can be viewed and paid. Mailed payments for real property bills go to PO Box 63464, Charlotte, NC 28263-3464." }, "45025": { "fips": "45025", "county": "Chesterfield County", "state": "South Carolina", "taxYear": "2026 (billed fall 2026, due January 15, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Chesterfield County Treasurer", "url": "https://www.chesterfieldcountysc.com/treasurer", "source": "https://www.chesterfieldcountysc.com/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Chesterfield County Assessor", "url": "https://www.chesterfieldcountysc.com/assessor", "isState": false, "source": "https://www.chesterfieldcountysc.com/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.chesterfieldcountysc.com/treasurer", "source": "https://www.chesterfieldcountysc.com/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law sets January 15 as the last day to pay without penalty, and a mailed payment counts by its U.S. postmark. January 15, 2027 is a Friday. The county has not issued its 2026 bills yet; last year's real property bills were issued in early October. An owner whose prior year is paid may prepay the next year's real property tax in installments that start in February, by asking the Treasurer in writing between December 1 and January 15; taxes paid through a mortgage escrow account cannot use installments." } ], "delinquencyNote": "Under state law, tax not paid by January 15 (or within 30 days after the bill was mailed, if that is later) gets a 3% penalty, another 7% if still unpaid on February 2, and another 5% if still unpaid on March 17. Taxes still unpaid on March 17 (unless that falls on a weekend or holiday) are delinquent: collection costs are added and the property moves toward the delinquent tax sale. Delinquent taxes cannot be paid online or by phone, only at the Tax Collector's office or by mail.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Chesterfield County Assessor", "deadline": "In a year you receive an assessment notice, a written objection to the assessor within 90 days after the notice is mailed. In a year with no notice, a written appeal at any time; one filed before the first penalty date (normally January 16) applies to that year's bill, and one filed later applies to the next year.", "url": "https://www.chesterfieldcountysc.com/assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the job: the Assessor values real property and hears the first appeal, the Auditor handles exemption applications, and the Treasurer collects; delinquent taxes go to the Tax Collector. For property inside a town, such as Pageland, the town's property tax is on the same county bill. Bills also show a Local Option Credit, a reduction funded by the county's local option sales tax and applied automatically. Card payments online, by phone or in person carry a 2.35% fee charged by the payment provider. The bill is addressed to the owner of record on January 1, so a buyer who closed during the year may receive a bill in the seller's name; state law requires the Treasurer to waive late penalties when the bill went to the prior owner and the new owner got no timely notice." }, "45029": { "fips": "45029", "county": "Colleton County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Colleton County Treasurer", "url": "https://www.colletoncounty.org/treasurer", "source": "https://www.colletoncounty.org/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Colleton County Assessor", "url": "https://www.colletoncounty.org/assessor", "isState": false, "source": "https://www.colletoncounty.org/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.colletoncounty.org/treasurer", "source": "https://www.colletoncounty.org/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "The county's Assessor pages name January 15 as the first penalty date, when taxes are due, and state law makes property taxes payable between September 30 and January 15. January 15, 2027 is a Friday." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17. The county's delinquent tax page calls March 15 the final day to pay before taxes become delinquent (the next business day if March 15 falls on a weekend or holiday); pay by then to be safe, although state law adds the last 5% only to taxes still unpaid after March 16. Delinquent taxes then go to the Delinquent Tax Office, and property that stays unpaid can be sold at the county's tax sale; the most recent one was held February 20, 2026.", "source": "https://www.colletoncounty.org/assessor", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Colleton County Assessor (written appeal), then the Colleton County Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, object to the Assessor in writing within 90 days after the notice is mailed. In a year with no notice, you may appeal in writing at any time; an appeal filed before the January 15 penalty date counts for that tax year, and a later one counts for the next year. If the Assessor's review does not settle it, state law gives you 30 days after the conference to protest in writing, then 30 days after the Assessor's written response to appeal to the county board of assessment appeals, and 30 days after the board's decision to ask for a hearing before the South Carolina Administrative Law Court. The county's pages do not restate these windows; they are set by state law.", "url": "https://www.colletoncounty.org/assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax property tax credit", "summary": "Colleton County's one percent local option sales tax pays for a credit that is subtracted automatically from property tax in proportion to the property's appraised value; the county's tax estimator applies a county credit to every property and a separate city credit to property inside a town that shares in it. There is no application.", "applyBy": null, "url": "https://www.colletoncounty.org/tax-estimator", "source": "https://www.colletoncounty.org/tax-estimator", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor calculates the bills and handles the homestead exemption, and the Treasurer collects. File the legal residence application before January 15 for it to count for that tax year. Colleton County also has a one percent capital project sales tax, which pays for construction projects rather than reducing property tax bills." }, "45035": { "fips": "45035", "county": "Dorchester County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Dorchester County Treasurer", "url": "https://www.dorchestercountysc.gov/government/property-tax-services/treasurer-s-office", "source": "https://www.dorchestercountysc.gov/government/property-tax-services/treasurer-s-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Dorchester County Assessor", "url": "https://www.dorchestercountysc.gov/government/property-tax-services/assessor", "isState": false, "source": "https://www.dorchestercountysc.gov/government/property-tax-services/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.dorchestercountysctaxes.org/", "source": "https://www.dorchestercountysc.gov/government/property-tax-services/treasurer-s-office", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Tax collection begins on or around October 1, and real property taxes are due without penalty by January 15. For mailed payments the U.S. postmark decides whether a payment is on time. Payments left in the drop box at the Summerville or St. George office before 8:30 a.m. are credited to the previous day. Owners who do not pay through escrow can enroll from December 1 to January 15 in the county's advance installment program for the following tax year: bills in February, April, June, August and October, with the balance billed in November and due by January 15. The prior year's taxes must be paid in full to enroll, there is no fee, and mobile homes do not qualify." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17, for 15% in all. After March 16 the bill goes to the Delinquent Tax Office, which adds further fees on set dates through the year and can sell the property at the October tax sale.", "source": "https://www.dorchestercountysctaxes.org/frequently-asked-questions/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Dorchester County Assessor (written request for review), then the Dorchester County Board of Assessment Appeals", "deadline": "Return the county's appeal form to the Assessor within 90 days after an assessment notice is mailed, or, in a year with no notice, before the first penalty date in January (January 16) for it to count for that tax year; state law lets a later appeal count for the next year. The form needs an original signature; copies, emails and faxes are not accepted. If the Assessor's review does not settle it, you have 30 days after the conference to protest in writing, then 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://www.dorchestercountysc.gov/government/property-tax-services/assessor/forms-documents", "source": "https://www.dorchestercountysc.gov/home/showpublisheddocument/23595/638216583096570000", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Citizen Tax Work-Off Program", "summary": "Homeowners 60 or older who own and live in their Dorchester County home can work in a county department at minimum wage ($7.25 an hour) to earn a check equal to the county operating, county debt and capital improvements portion of their tax bill; they still pay the bill to the Treasurer on time. For 2026 the county took applications through February 17, 2026, and it has not yet posted the next application period.", "applyBy": null, "url": "https://www.dorchestercountysc.gov/how-do-i/apply/senior-citizen-tax-work-off-program", "source": "https://www.dorchestercountysc.gov/how-do-i/apply/senior-citizen-tax-work-off-program", "confidence": "S", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor calculates the tax and handles the homestead exemption, and the Treasurer sends the bill and collects it. The Treasurer's bill covers the county, school districts and the county's municipalities, and the Treasurer also collects solid waste and stormwater fees. Apply for the 4% legal residence rate before the January penalty date for it to count for that tax year. Online payments go through the county's payment portal, which is run by an outside vendor. You can also pay in person at the Summerville or St. George office or by mail." }, "45037": { "fips": "45037", "county": "Edgefield County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Edgefield County Treasurer's Office", "url": "https://edgefieldcounty.sc.gov/treasurer/", "source": "https://edgefieldcounty.sc.gov/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Edgefield County Tax Assessor", "url": "https://edgefieldcounty.sc.gov/tax-assessor/", "isState": false, "source": "https://edgefieldcounty.sc.gov/tax-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://edgefieldcounty.sc.gov/online-payments/", "source": "https://edgefieldcounty.sc.gov/online-payments/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "South Carolina law makes property taxes payable from September 30 through January 15, and January 15, 2027 is a Friday. The binding date is the penalty date printed on your tax notice; for 2024 taxes the Treasurer's notice gave close of business (5:00 p.m.) on January 16, 2025, so check the date on your 2026 notice. For a mailed payment, the U.S. postmark date counts as the payment date. The county's online payment system treats a payment made after 5:00 p.m. on a penalty date as made the next business day, and charges the penalty. The Treasurer does not accept partial payments and asks you to allow 10 to 14 business days for online and mailed payments to show as complete." } ], "delinquencyNote": "State law adds a 3% penalty to taxes not paid by January 15, another 7% to taxes still unpaid on February 2, and another 5% to taxes still unpaid on March 17. After that, unpaid taxes go to the county Tax Collector, which handles delinquent taxes and holds its tax sale on the first Monday in December.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Edgefield County Tax Assessor, then the Edgefield County Board of Assessment Appeals", "deadline": "2026 is a countywide reassessment year in Edgefield County. If you received an assessment notice, state law gives you 90 days after the date the notice was mailed to give the Assessor a written objection. The county's appeal form says it must be received by January 15 or within 90 days of the notice, whichever comes first; state law sets the 90-day rule and controls, and filing by the earlier of the two dates meets both. In a year with no notice, state law lets you appeal in writing at any time: an appeal filed on or before January 15 counts for that tax year, and a later one counts for the next year. If the Assessor's review does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to appeal to the county Board of Assessment Appeals, and 30 days after the Board's written decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://edgefieldcounty.sc.gov/appeal-form/", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax credit", "summary": "Edgefield County has a local option sales tax, and state law requires most of it to be returned as a credit against property tax, figured on the tax bill with nothing to apply for; the county says the 2026 bill depends on the millage rate and this sales tax credit factor, neither of which it had published by September 23, 2026.", "applyBy": null, "url": "https://edgefieldcounty.sc.gov/2026/07/15/2026-county-wide-reassessment-info-sheet/", "source": "https://edgefieldcounty.sc.gov/wp-content/uploads/2026/08/COUNTY-WIDE-REASSESSMENT-2026-11.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Four county offices share the job: the Assessor values homes and land and handles the 4% legal residence rate, the Auditor calculates the tax and handles the homestead exemption, the Treasurer collects the bill, and the Tax Collector handles taxes that are past due. The Treasurer collects for the county, the school district, the hospital and the towns inside the county on the same bill, and the bill also carries a garbage fee and, in the towns of Edgefield and Johnston, a town public works fee. 2026 is a countywide reassessment year, so many owners will see a new value; state law limits the taxable increase from reassessment to 15% unless the home was sold or improved. Online payments go through the county's payment processor." }, "45041": { "fips": "45041", "county": "Florence County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Florence County Treasurer", "url": "https://www.florencecountysc.gov/offices/elected/treasurer.php", "source": "https://www.florencecountysc.gov/offices/elected/treasurer.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Florence County Tax Assessor", "url": "https://www.florencecountysc.gov/offices/tax-assessor/", "isState": false, "source": "https://www.florencecountysc.gov/offices/tax-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.florencecountysc.gov/offices/elected/treasurer.php", "source": "https://www.florencecountysc.gov/offices/elected/treasurer.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law makes property taxes payable between September 30 and January 15; the county's own pages do not restate the date. The Treasurer honors postmarks when applying penalties and cannot accept partial payments. An outage of online payment services does not delay the deadline or the penalties." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17. Taxes still unpaid after March 16 go to the Delinquent Tax Office, which adds collection costs on set dates and can sell the property at the October tax sale.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Florence County Tax Assessor (written appeal), then the county board of assessment appeals", "deadline": "In a year you receive an assessment notice, appeal to the Assessor in writing within 90 days after the notice is mailed; the county's form points to the date printed on the notice. In a year with no notice, the county's appeal form says appeals received or postmarked by January 15, 2027 are reviewed for the 2026 tax year, and later ones for 2027. If the Assessor's review does not settle it, state law gives you 30 days after the conference to protest in writing, then 30 days after the Assessor's written response to appeal to the county board of assessment appeals, and 30 days after the board's decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://florencecountysc.gov/offices/tax-assessor/Real%20Property%20Valuation%20Appeal%20Form%20(2027).pdf", "source": "https://florencecountysc.gov/offices/tax-assessor/Real%20Property%20Valuation%20Appeal%20Form%20(2027).pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax property tax credit", "summary": "Florence County's one percent local option sales tax pays for a credit, shown on the tax bill as the County Prop. Tax Credit, that is subtracted automatically from the county tax on every taxable property in proportion to its market value; homes inside a town that levies a tax can also get a separate City Prop. Tax Credit on the same bill. There is no application.", "applyBy": null, "url": "https://web.florenceco.org/cgi-bin/ta/tax-inq.cgi", "source": "https://www.scstatehouse.gov/code/t04c010.php", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the work: the Tax Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor calculates the bills, applies late penalties and handles the homestead exemption, and the Treasurer collects. The Treasurer collects for the county, four school districts, fire districts, Florence-Darlington Technical College and every town that levies a tax, so city taxes are on the same bill. Real property bills can also carry a solid waste fee and a responders fee. Apply for the 4% legal residence rate before the January 16 penalty date for it to count for that tax year. Online payments go through a card processor, Paystar, which adds a convenience fee; card payments in person cost 1.7% plus $1." }, "45043": { "fips": "45043", "county": "Georgetown County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Georgetown County Treasurer", "url": "https://www.gtcountysc.gov/288/Treasurer", "source": "https://www.gtcountysc.gov/288/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Georgetown County Assessor's Office", "url": "https://www.gtcountysc.gov/259/Assessor", "isState": false, "source": "https://www.gtcountysc.gov/259/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.gtcountysc.gov/290/Online-Payments", "source": "https://www.gtcountysc.gov/290/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law makes property taxes payable between September 30 and January 15; the county's own pages do not print the date for this bill. January 15, 2027 is a Friday. Georgetown County also offers an optional advance installment plan for real property under a county ordinance: you apply to the Treasurer each year by January 15, pay five installments during the year based on the prior year's tax, and the Treasurer bills the balance by November 15. Prior-year taxes must be paid in full to join, the plan does not cover personal property or taxes paid through escrow, and it does not change the due date or the penalties." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17. The county's Tax Collector treats unpaid accounts as delinquent on March 17; the Delinquent Tax Office then adds collection costs and can sell the property to satisfy the debt.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Georgetown County Assessor (written appeal), then the county Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, your written appeal must reach the Assessor within 90 days of the date shown on the notice. In a year with no notice, you may appeal in writing at any time; an appeal filed before the January 15 penalty date counts for that tax year, and a later one counts for the next year. If the Assessor's review does not settle it, state law lets you go on to the county Board of Assessment Appeals and then the South Carolina Administrative Law Court, each within 30 days of the decision before it. Pay your bill on time while an appeal is pending.", "url": "https://www.gtcountysc.gov/264/Appealing-Property-Values", "source": "https://www.gtcountysc.gov/264/Appealing-Property-Values", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor calculates the bills and handles the homestead exemption, and the Treasurer mails the bills and collects. Georgetown County reassessed every property in 2025, with notices mailed September 15, 2025, so most owners get no new value notice in 2026. The county will not accept a current bill while prior-year taxes on the same property are unpaid. Online card payments go through a processor, Official Payments, which charges its own fee. Some bills can also carry household or storm water fees." }, "45045": { "fips": "45045", "county": "Greenville County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Greenville County Tax Collector", "url": "https://www.greenvillecounty.org/TaxCollector/", "source": "https://www.greenvillecounty.org/TaxCollector/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Greenville County Real Property Services (County Assessor)", "url": "https://www.greenvillecounty.org/RealProperty/", "isState": false, "source": "https://www.greenvillecounty.org/RealProperty/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.greenvillecounty.org/TaxCollector/OnlineTax.aspx", "source": "https://www.greenvillecounty.org/TaxCollector/OnlineTax.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Real property tax notices go out on or after October 1 (the county says they are typically mailed near the end of October) and are payable without penalty by January 15 of the following year. January 15, 2027 is a Friday. For mailed payments the U.S. postmark decides whether a payment is on time, and internet payments made after closing time count as made the next day." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps: 3% on January 16, another 7% on February 2, and another 5% plus a $15 execution cost on March 17, for a total of 15% of the base tax. Unpaid real property is then pursued by the Tax Collector and can be sold at the county's annual tax sale in the fall. A current bill cannot be paid while prior-year taxes on the same property are still unpaid.", "source": "https://www.greenvillecounty.org/TaxCollector/TaxFAQ.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Greenville County Real Property Services (Assessor), then the Greenville County Board of Assessment Appeals", "deadline": "If you receive an assessment notice, file a written objection with the Assessor within 90 days after the notice is mailed; the deadline is printed on the notice. In a year with no notice, you may appeal until the last day to pay taxes without penalty, generally January 15, extended to the next working day when that date falls on a weekend or holiday. The postmark decides whether you met the deadline. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://www.greenvillecounty.org/RealProperty/forms.aspx", "source": "https://www.greenvillecounty.org/RealProperty/FAQ.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Four county offices share the work: Real Property Services (the Assessor) values homes and grants the 4% legal residence rate and the homestead exemption, the Auditor creates the tax bills and compiles the millage rates, the Tax Collector mails the bills and takes the payments, and the Treasurer manages county money but does not take property tax payments. City taxes for cities such as Greenville, Greer, Mauldin, Simpsonville, Fountain Inn and Travelers Rest, along with school, fire and sanitation district taxes, are part of the millage on the same county bill. Apply for the 4% legal residence rate by January 15 (hand delivered or postmarked) for it to count for that tax year. The county finished a countywide reassessment in 2025, and the next is scheduled for 2030. Online and phone payments go through the county's processor, AutoAgent, and carry a transaction fee." }, "45047": { "fips": "45047", "county": "Greenwood County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Greenwood County Tax Collector", "url": "https://www.greenwoodcounty-sc.gov/tax-collector", "source": "https://www.greenwoodcounty-sc.gov/tax-collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Greenwood County Assessor", "url": "https://www.greenwoodcounty-sc.gov/assessor", "isState": false, "source": "https://www.greenwoodcounty-sc.gov/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.greenwoodcounty-sc.gov/pay-online", "source": "https://www.greenwoodcounty-sc.gov/pay-online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "South Carolina law makes property taxes due by January 15 after the bills go out in the fall; the county's own pages restate January 15 only as the final date for installment-plan payers. January 15, 2027 is a Friday, and the Tax Collector's office is open Monday through Thursday and closed on Fridays. The county has not said whether a Friday due date moves when its office is closed, and it posts online payments made after 4:30 pm on the next business day. The safe choices are to pay in person or online by 4:30 pm on Thursday, January 14, or to mail the payment with a U.S. postmark no later than January 15, since state law makes the postmark the payment date for mail. Optional installment plan: owners of real property can sign up between December 1 and January 15 to pay the next year's estimated taxes in five payments due February 15, April 15, June 15, August 15 and October 15, each 16 2/3% of the prior year's tax, with the balance due by January 15 of the following year. The current year's taxes must be paid in full before signing up, and a missed installment can cancel the plan." } ], "delinquencyNote": "Under state law, taxes not paid by January 15 pick up penalties in three steps: 3% on January 16, another 7% on February 2 and another 5% on March 17. If tax notices go out late, the first penalty does not apply until 30 days after the notices are mailed. If the tax is still unpaid on March 17, the county issues a tax execution to collect the unpaid tax, penalties and collection costs, and the property can go to tax sale.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Greenwood County Assessor (written objection), then the Greenwood County Board of Assessment Appeals", "deadline": "If you receive an assessment notice, file a written objection with the Assessor by the last appeal date printed on the notice; state law allows 90 days after the notice is mailed. In a year with no notice, you may object in writing any time before the first penalty date in January for the current tax year. Only one appeal per tax year is allowed unless a new notice arrives, and the objection must be postmarked by the deadline. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to appeal in writing to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court. If the appeal will not be settled by December 31, you must ask for and pay a bill for 80% of the tax on the notice; that bill does not extend the time to pay or waive penalties.", "url": "https://www.greenwoodcounty-sc.gov/assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% legal residence rate, the Auditor computes the millage and handles the homestead exemption, and the Tax Collector mails the bills and takes the payments. Town and city taxes for Greenwood, Ninety Six, Ware Shoals, Troy and Hodges are part of the millage on the same county bill, along with school and special district taxes. The 4% legal residence rate is not automatic: you must file an application with the Assessor. The county's 2026 millage is marked pending final approval because of a 2026 reassessment, so read any assessment notice you receive for its appeal deadline. All county offices, including the Tax Collector, are closed on Fridays. Online payments go through the county's processor, CORE, which charges the greater of $2.00 or 2.65% for cards and a flat $2.00 for e-checks." }, "45057": { "fips": "45057", "county": "Lancaster County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lancaster County Treasurer's Office", "url": "https://www.lancastercountysc.gov/416/Treasurer", "source": "https://www.lancastercountysc.gov/416/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lancaster County Assessor's Office", "url": "https://www.lancastercountysc.gov/187/Assessor", "isState": false, "source": "https://www.lancastercountysc.gov/187/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lancastercountysc.gov/521/Tax-Information", "source": "https://www.lancastercountysc.gov/521/Tax-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Bills must be mailed at least 30 days before the due date. When January 15 falls on a weekend or holiday, the county accepts payment without penalty until 5 pm the next business day; January 15, 2027 is a Friday. A mailed payment counts by its U.S. postmark." } ], "delinquencyNote": "A 3% penalty is added to taxes unpaid after January 15, a further 7% (10% in all) after February 1, and a further 5% (15% in all) after March 16. After March 16 unpaid taxes are turned over to the county's Delinquent Tax Collector, and collection costs are added.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lancaster County Assessor's Office (written objection), then the Lancaster County Board of Assessment Appeals", "deadline": "Within 90 days after the assessor mails the assessment notice. If you still disagree after the assessor's written review finding, you have 30 days to appeal to the Lancaster County Board of Assessment Appeals. In a year with no notice, you may appeal in writing at any time; an appeal filed before the first penalty date counts for that tax year, and one filed later counts for the next year.", "url": "https://www.lancastercountysc.gov/187/Assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local option sales tax credit", "summary": "Lancaster County uses its local option sales tax to credit every property tax bill, subtracted automatically with no application. For 2026 the county credit is 0.000601 times the property's market value, about $60 for each $100,000 of value.", "applyBy": null, "url": "https://www.lancastercountysc.gov/DocumentCenter/View/4479/2026-Millage-Rate", "source": "https://www.lancastercountysc.gov/DocumentCenter/View/4479/2026-Millage-Rate", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the job: the Assessor values the property, the Auditor prepares the tax notice, and the Treasurer collects it. The county last reassessed all property in 2025, so most owners get no new assessment notice in 2026. Homes inside the City of Lancaster or the Town of Kershaw also owe municipal tax at the city or town's own rate, less the city or town's own sales tax credit; the county's 2026 estimate counts City of Lancaster tax in the same amount due as county tax, and the city sends residents to the county's online tax payment site. Online payments run through an outside processor, and card payments carry a 2.35% convenience fee. Payments can also be made by phone at 803-797-2853, by mail to P.O. Box 729, Lancaster, SC 29721, or in person at 101 N. Main Street, Lancaster." }, "45063": { "fips": "45063", "county": "Lexington County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lexington County Treasurer", "url": "https://lex-co.sc.gov/treasurer", "source": "https://lex-co.sc.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lexington County Assessor", "url": "https://lex-co.sc.gov/departments/assessor", "isState": false, "source": "https://lex-co.sc.gov/departments/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lex-co.sc.gov/services/pay-taxesprint-receipts", "source": "https://lex-co.sc.gov/treasurer/real-estate-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Real property tax notices are mailed after October 1, and payment is due in full on or before January 15 of the following year. For mailed payments the U.S. postmark decides whether a payment is on time. Not receiving a bill does not excuse a penalty. Owners who do not pay through escrow can join the county's optional installment program; the application must reach the Treasurer before January 15 of the tax year you want to pay in installments. Five advance payments, based on the prior year's tax, are due February 15, April 15, June 15, August 15 and October 15, and the balance is billed by November 15 and due January 15. Installments are paid by cash or check, not online or by card." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17. If the tax is still unpaid on March 17, the Treasurer issues a tax execution and the bill goes to the Delinquent Tax Department, which adds collection costs and can sell the property at the annual tax sale.", "source": "https://lex-co.sc.gov/treasurer/real-estate-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lexington County Assessor (written objection), then the Lexington County Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, give the Assessor a written objection within 90 days after the notice is mailed. In a year with no notice, state law lets you appeal in writing at any time: an appeal filed before the January 16 penalty date counts for that tax year, and a later one counts for the next year. The county's FAQ page describes only a January 1 to 15 window for years without a notice; state law is broader. If the Assessor's review does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://lex-co.sc.gov/departments/assessor/board-assessment-appeals", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Lexington County School District Property Tax Relief credit", "summary": "A one percent sales tax collected only in Lexington County pays for a credit that is subtracted automatically from the school taxes on taxable property in each of the county's five school districts, at a rate set each year for each district; on an owner-occupied home, which already pays no school operating tax, the share that would have reduced school operating tax is applied to the home's non-school taxes instead. There is no application.", "applyBy": null, "url": "https://lex-co.sc.gov/departments/auditor/millage-information", "source": "https://lex-co.sc.gov/sites/lexco/files/Documents/Lexington%20County/Departments/Auditor/Mileage%20Information/TY2025%20Millage%20Schedule%20(1).pdf", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor prepares the bills and handles the homestead exemption, and the Treasurer sends the bill and collects it. The Treasurer collects for the county, school districts, towns and special purpose districts. Apply for the 4% legal residence rate before the January 16 penalty date for it to count for that tax year. Online and phone payments go through a third-party processor that charges a convenience fee, and they are not available while any prior-year taxes are owed. You can also pay in person, by mail (check only) or at the night deposit box at the County Administration Building in Lexington." }, "45067": { "fips": "45067", "county": "Marion County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Marion County Treasurer", "url": "https://www.marionsc.org/departments/treasurer/index.php", "source": "https://www.marionsc.org/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Marion County Assessor's Office", "url": "https://www.marionsc.org/departments/assessor/index.php", "isState": false, "source": "https://www.marionsc.org/departments/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.marionsc.org/how_do_i/online_payments.php", "source": "https://www.marionsc.org/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "The county Assessor's questions page names January 15 as the first penalty date, when taxes are due, and state law makes property taxes payable between September 30 and January 15. January 15, 2027 is a Friday." } ], "delinquencyNote": "Taxes not paid by January 15 pick up penalties in three steps set by state law: 3% on January 16, another 7% on February 2 and another 5% on March 17. The Treasurer takes current house and land taxes only until the middle of March; after that they can be paid only at the Delinquent Tax Collector's Office, which collects the penalties and costs and can sell the property at the county's tax sale, held in the fall.", "source": "https://www.marionsc.org/departments/assessor/faqs.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Marion County Assessor (written appeal), then the county board of assessment appeals", "deadline": "In a year you receive an assessment notice, object to the Assessor in writing within 90 days after the notice is mailed. In a year with no notice, you may appeal in writing at any time; an appeal filed before the January 15 penalty date counts for that tax year, and a later one counts for the next year. If the Assessor's review does not settle it, state law gives you 30 days after the conference to protest in writing, then 30 days after the Assessor's written response to appeal to the county board of assessment appeals, and 30 days after the board's decision to ask for a hearing before the South Carolina Administrative Law Court. The county's pages do not restate these windows; they are set by state law.", "url": "https://www.marionsc.org/departments/assessor/index.php", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax property tax credit", "summary": "Marion County has levied a one percent local option sales tax since 1991, and state law requires the share set aside for property tax relief to be credited against property tax bills in proportion to each property's appraised value, split between the county and its towns. There is no application.", "applyBy": null, "url": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "confidence": "S", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor calculates the bills and handles the homestead exemption, and the Treasurer collects current taxes from November through the middle of March. File the legal residence application before January 15 for it to count for that tax year. You can also pay current taxes through the Treasurer's automated phone line." }, "45071": { "fips": "45071", "county": "Newberry County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Newberry County Treasurer", "url": "https://www.newberrycounty.gov/treasurer", "source": "https://www.newberrycounty.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Newberry County Assessor's Office", "url": "https://www.newberrycounty.gov/assessor", "isState": false, "source": "https://www.newberrycounty.gov/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.newberrycounty.gov/treasurer", "source": "https://www.newberrycounty.gov/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law makes property taxes payable without penalty through January 15 after the bills go out. The county has not posted its own calendar for the 2026 bills. January 15, 2027 is a Friday. A mailed payment counts as paid on its U.S. postmark date." } ], "delinquencyNote": "Under state law, taxes not paid by January 15 pick up penalties in three steps: 3% on January 16, another 7% on February 2 and another 5% on March 17. If tax notices go out late, the first penalty does not apply until 30 days after the notices are mailed. Unpaid real property then goes to the county's Delinquent Tax Collector and can be sold at the annual tax sale (the 2025 sale was held November 3, 2025).", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Newberry County Assessor's Office (written objection), then the Newberry County Board of Assessment Appeals", "deadline": "If you receive an assessment notice, give the Assessor written notice of objection within 90 days after the notice is mailed. In a year with no notice, state law lets you appeal at any time; an appeal filed before the January 15 penalty date counts for the tax year just billed, and a later one counts for the next year. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, 30 days after the Assessor's written response to appeal to the Board of Assessment Appeals, and 30 days after the Board's decision to ask for a hearing before the South Carolina Administrative Law Court. Filing an appeal does not extend the time to pay your taxes.", "url": "https://www.newberrycounty.gov/assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% legal residence rate, the Auditor computes the millage and handles the homestead exemption, and the Treasurer mails the tax notices and collects the payments. The Treasurer also collects the taxes of the city and towns inside the county, so a home inside one of them gets one combined bill. Under state law, the 4% legal residence rate must be applied for on or before January 15 to count for that tax year; the Assessor asks new owners to file early. The county's one-cent sales tax pays for capital projects and does not reduce property tax bills. The county's countywide reassessment took effect with the 2025 bills. You can pay online through the county's payment site or by phone at 1-844-223-4144, or in person at the Treasurer's office, which has a drive-through and a night drop box." }, "45073": { "fips": "45073", "county": "Oconee County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Oconee County Treasurer", "url": "https://oconeesc.com/treasurer-home", "source": "https://oconeesc.com/treasurer-home", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Oconee County Assessor", "url": "https://oconeesc.com/assessor-home", "isState": false, "source": "https://oconeesc.com/assessor-home", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://oconeesc.com/pay-taxes-home", "source": "https://oconeesc.com/pay-taxes-home", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "South Carolina law makes property taxes due by January 15 after the bills go out, and the county says each tax year's bill is payable by January 15 of the next year without penalty. Tax notices go out in October or November. January 15, 2027 is a Friday and a regular business day. A mailed payment must be postmarked no later than the due date to avoid penalty, and the county says a due date that falls on a weekend or a county holiday moves to the next business day." } ], "delinquencyNote": "Under state law, taxes not paid by January 15 pick up penalties in three steps: 3% on January 16, another 7% on February 2 and another 5% on March 17. If tax notices go out late, the first penalty does not apply until 30 days after the notices are mailed. On March 17 the Treasurer issues a tax execution to the county's Delinquent Tax Office, which mails the first delinquent notice around April 1, adds collection costs, and can sell the property at a tax sale held in October, November or December.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Oconee County Assessor (written objection), then the Oconee County Board of Assessment Appeals", "deadline": "If you receive an assessment notice, serve a written objection on the Assessor within 90 days of the notice. In a year with no notice you may appeal in writing at any time; an appeal filed by January 15 counts for the tax year just billed, and a later one counts for the next year. If a conference with the Assessor does not settle it, state law gives you 30 days after the conference to file a written protest. Within 30 days of the Assessor's written response you may appeal to the Board of Assessment Appeals by written notice to the Assessor, and within 30 days of the Board's decision you may request a contested case hearing before the South Carolina Administrative Law Court. If the appeal will not be settled by December 31, you must pay 80% of the tax figured on the proposed assessment.", "url": "https://oconeesc.com/assessor-home/how-to-appeal-values", "source": "https://oconeesc.com/assessor-home/how-to-appeal-values", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax payment extension for military personnel in hazardous duty zones", "summary": "A county ordinance extends the date to pay real estate and personal property taxes for members of the U.S. armed forces or National Guard serving in or near a hazardous duty zone to 180 days after they leave the area, and waives the penalties and interest that would otherwise result.", "applyBy": null, "url": "https://oconeesc.com/auditor-home/military-exemptions", "source": "https://oconeesc.com/auditor-home/military-exemptions", "confidence": "P", "changes": "occasional" } ], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% legal residence rate, the Auditor sets the millage, prepares the tax notices and handles the homestead exemption, and the Treasurer collects the taxes. Town taxes for Salem, Seneca, Walhalla, West Union and Westminster are added to the county and school millage on the same bill rather than billed separately, along with fire district taxes. The 4% legal residence rate is not automatic: apply to the Assessor between January 1 and January 15 of the following tax year; once filed it renews automatically unless ownership, address or use changes. Card payments carry a 2.35% fee in the office or online, and e-checks online cost $2.00." }, "45075": { "fips": "45075", "county": "Orangeburg County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Orangeburg County Treasurer's Office", "url": "https://www.orangeburgcounty.org/190/Treasurer", "source": "https://web.archive.org/web/20260112115756/https://www.orangeburgcounty.org/373/Pay-Taxes-Online", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Orangeburg County Assessor", "url": "https://www.orangeburgcounty.org/165/Assessor", "isState": false, "source": "https://web.archive.org/web/20251223055050/https://www.orangeburgcounty.org/167/Auditor", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.orangeburgcounty.org/373/Pay-Taxes-Online", "source": "https://web.archive.org/web/20260112115756/https://www.orangeburgcounty.org/373/Pay-Taxes-Online", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "South Carolina law makes property taxes payable from September 30 through January 15, and January 15, 2027 is a Friday. The binding date is the penalty date printed on your tax notice, which is later only if the notice was mailed less than 30 days before January 15. For a mailed payment, the U.S. postmark date counts as the payment date. Online payments must cover the whole bill, and mobile home taxes cannot be paid online." } ], "delinquencyNote": "State law adds a 3% penalty to taxes not paid by January 15, another 7% to taxes still unpaid on February 2, and another 5% to taxes still unpaid on March 17. Taxes unpaid on March 17 go to the county's Delinquent Tax office for collection, and property with unpaid taxes can be sold at the county's tax sale.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Orangeburg County Assessor, then the Orangeburg County Board of Assessment Appeals", "deadline": "If you received an assessment notice, give the Assessor a written objection within 90 days after the date the notice was mailed. In a year with no notice, state law lets you appeal in writing at any time: an appeal filed before the January 16 penalty date counts for that tax year, and a later one counts for the next year. If the Assessor's review does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to appeal to the county Board of Assessment Appeals, and 30 days after the Board's written decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://www.orangeburgcounty.org/165/Assessor", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the job: the Assessor values homes and land, the Auditor handles personal property and the homestead exemption for owners 65 and older, legally blind or fully disabled, and the Treasurer collects the bill. Taxes that go unpaid are handled by the county's separate Delinquent Tax office. Orangeburg County has no local option sales tax, only a capital projects sales tax, so its bills carry no sales tax credit against property tax. Online payments go through the State of South Carolina's payment system, and the county says a payment can take up to 3 business days to show on its records." }, "45077": { "fips": "45077", "county": "Pickens County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Pickens County Treasurer", "url": "https://www.co.pickens.sc.us/departments/treasurer/index.php", "source": "https://www.co.pickens.sc.us/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pickens County Assessor", "url": "https://pickensassessor.org/", "isState": false, "source": "https://www.co.pickens.sc.us/departments/auditor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.pickens.sc.us/i_want_to/pay/index.php", "source": "https://www.co.pickens.sc.us/i_want_to/pay/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law makes property taxes payable without penalty through January 15; the Treasurer sends the bill around the first of October and takes current taxes until March 16. January 15, 2027 is a Friday. The county goes by the U.S. postmark, so a mailed payment must be postmarked by the due date. If a mortgage company pays from escrow, send it a copy of the bill; most pay near the end of December." } ], "delinquencyNote": "Under state law, taxes not paid by January 15 pick up penalties in three steps: 3% on January 16, another 7% on February 2 and another 5% on March 17. If tax notices go out late, the first penalty does not apply until 30 days after the notices are mailed. The Treasurer takes current taxes through March 16; after that, unpaid real property goes to the county's Delinquent Tax Office, which holds its annual tax sale in October.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Pickens County Assessor (written objection), then the Pickens County Board of Assessment Appeals", "deadline": "If you receive an assessment notice, give the Assessor written notice of objection within 90 days after the notice is mailed. In a year with no notice, you may appeal at any time; an appeal filed before the January 15 penalty date counts for the tax year just billed, and a later one counts for the next year. Appeals must be in writing to the Assessor, not by fax and not to any other county office. After an appraiser reviews it, the Assessor mails a Notice of Decision; you then have 30 days from that notice to appeal to the Pickens County Board of Assessment Appeals, which meets quarterly, and 30 days after the Board's written decision to appeal to the South Carolina Administrative Law Court.", "url": "https://pickensassessor.org/", "source": "https://web.archive.org/web/20260128024733/https://pickensassessor.org/appeal-information/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local option sales tax credit", "summary": "Pickens County's 1% local option sales tax pays for a credit against county property tax, figured from the property's appraised value at a rate the county sets each year and applied to the bill automatically; cities and towns in the county add a credit of their own.", "applyBy": null, "url": "https://www.co.pickens.sc.us/departments/auditor/tax_levy_information.php", "source": "https://www.scstatehouse.gov/code/t04c010.php", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate, the Auditor computes the tax, prepares the tax roll and handles the homestead exemption, and the Treasurer sends the bill and collects it. The county's tax rate sheet includes rates for Easley, Liberty, Norris, Central, Clemson, Six Mile and Pickens by tax district, so a home inside one of them is taxed at the combined county, school and municipal rate, with the town's own sales tax credit. In person, the Treasurer takes cash, checks and money orders; online payment goes through the county's tax search and pay site. After July 31, the Delinquent Tax Office no longer accepts personal or business checks for real estate taxes." }, "45079": { "fips": "45079", "county": "Richland County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Richland County Treasurer", "url": "https://www.richlandcountysc.gov/Government/Elected-Offices/Treasurer", "source": "https://www.richlandcountysc.gov/Government/Elected-Offices/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Richland County Assessor", "url": "https://www.richlandcountysc.gov/Property-Business/Property-Valuation", "isState": false, "source": "https://www.richlandcountysc.gov/Property-Business/Property-Valuation", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.richlandcountysc.gov/Property-Business/Taxes/Pay-Taxes", "source": "https://www.richlandcountysc.gov/Property-Business/Taxes/Property-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "State law makes property taxes payable from September 30 through January 15 of the following year, and penalties begin after January 15. January 15, 2027 is a Friday. A mailed payment counts by its U.S. postmark, and the Postal Service now often postmarks mail at a regional processing center a day or more after it is mailed, so mail early or pay online, in person, at a county kiosk or at a Synovus Bank office. The Treasurer also offers a free monthly payment plan by signed contract, but it does not stop penalties on any amount unpaid after January 15." } ], "delinquencyNote": "Under state law, taxes unpaid after January 15 pick up a 3% penalty, another 7% if still unpaid on February 2, and another 5% if still unpaid on March 17. After that the Treasurer issues a tax execution, collection costs are added, and a property with unpaid taxes can be listed in the county's public tax sale, typically held each fall.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Richland County Assessor (written objection), then the Richland County Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, file a written objection with the Assessor within 90 days after the notice is mailed. In a year with no notice, you may appeal in writing at any time: an appeal filed before the first penalty date (January 16) counts for that tax year, and a later one counts for the next year. If the Assessor does not agree, you have 30 days after your conference with the Assessor to file a written protest, then 30 days after the Assessor's response to appeal to the Board of Assessment Appeals, and 30 days after the Board's written decision to ask for a hearing before the South Carolina Administrative Law Court.", "url": "https://www.richlandcountysc.gov/Property-Business/Property-Valuation/Assessment-Appeal", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax (LOST) property tax credit", "summary": "Richland County levies a local option sales tax and uses part of it to reduce property tax bills: a credit is applied directly on the bill at a rate the County Auditor sets each year, with additional city credits in recent years for Columbia, Forest Acres and Eastover.", "applyBy": null, "url": "https://www.richlandcountysc.gov/Government/Departments/Taxes/Auditor/Property", "source": "https://www.richlandcountysc.gov/files/assets/county/v/1/auditor/documents/2025-millage-sheet.pdf", "confidence": "S", "changes": "annual" } ], "notes": "Three county offices share the work: the Assessor values real estate, the Auditor calculates the tax, and the Treasurer sends the bill and collects it. City taxes for Columbia, Forest Acres, Eastover and Cayce appear on the same county bill as a municipal levy. Online payments are processed by SC.GOV, the state's web portal, which charges its own fee; you can also pay in person at 2020 Hampton St. in Columbia, by mail, at self-service kiosks (cards only) or at Synovus Bank offices." }, "45083": { "fips": "45083", "county": "Spartanburg County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Spartanburg County Treasurer", "url": "https://www.spartanburgcounty.gov/163/Treasurer", "source": "https://www.spartanburgcounty.gov/163/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Spartanburg County Assessor's Office", "url": "https://www.spartanburgcounty.gov/170/Assessor", "isState": false, "source": "https://www.spartanburgcounty.gov/170/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.spartanburgcounty.gov/366/Treasurer-Record-Search", "source": "https://www.spartanburgcounty.gov/366/Treasurer-Record-Search", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Last day to pay without penalty: Friday, January 15, 2027. State law makes property taxes payable from September 30 through January 15, and the county's own pages name January 15 as the date to pay by to avoid penalties; the binding date is the penalty date printed on your tax notice, and it is later only if the notice was mailed less than 30 days before January 15. A mailed payment counts as paid on its U.S. postmark date." } ], "delinquencyNote": "A 3% penalty is added if the bill is not paid by January 15 (or within 30 days after the notice was mailed, if that is later), another 7% if it is still unpaid on February 2, and another 5% if it is still unpaid on March 17. After that the bill goes to tax execution with collection costs added and is handled by the county Tax Collector rather than the Treasurer. Filing an appraisal appeal does not delay the penalty.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Spartanburg County Assessor (informal conference), then the Spartanburg County Board of Assessment Appeals", "deadline": "In writing to the Assessor within 90 days after the date on an assessment notice. In a year with no notice, an owner may object in writing at any time: an objection filed before January 15 applies to the current tax year, and one filed on or after January 15 applies to the next year. Each later step (protest after the conference, appeal to the Board, then to the South Carolina Administrative Law Court) must be filed within 30 days. Appealing does not extend the time to pay the bill.", "url": "https://www.spartanburgcounty.gov/207/Appeals", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the job: the Assessor values the property, the Auditor computes the millage rates and handles the homestead exemption, and the Treasurer sends the bill and collects it. The Treasurer collects for the county, towns, school districts and special service districts, so town and school taxes are on the same bill. Once a bill is past due it moves to the Tax Collector; the Treasurer no longer takes 2025 real property payments. Delinquent taxes must be paid before a current bill can be paid online or by phone. The county has waived credit and debit card fees since March 2020 until further notice. Spartanburg County does not levy the local option sales tax that pays for a property tax credit in some other South Carolina counties; its one-cent capital projects sales tax does not reduce property tax bills." }, "45085": { "fips": "45085", "county": "Sumter County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Sumter County Treasurer", "url": "https://www.sumtercountysc.gov/departments/s_-_z/treasurer/index.php", "source": "https://www.sumtercountysc.gov/departments/s_-_z/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sumter County Assessor", "url": "https://www.sumtercountysc.gov/departments/a_-_d/assessor/index.php", "isState": false, "source": "https://www.sumtercountysc.gov/departments/a_-_d/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sumtercountysc.gov/online_services/payments/pay_taxes.php", "source": "https://www.sumtercountysc.gov/online_services/payments/pay_taxes.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Tax notices for 2026 are issued in October 2026 and can be paid with no penalty through January 15, 2027, a Friday. A mailed payment counts by its U.S. Postal Service postmark date." } ], "delinquencyNote": "Penalties are added to the base tax: 3% after January 15, 10% in total after February 1, and 15% in total after March 16. State law starts the first penalty on January 16 or 30 days after the notices were mailed, whichever is later. Taxes still unpaid after March 16 are turned over for collection with added costs, and property that stays unpaid can be sold at the county's delinquent tax sale; the most recent one was held on March 9, 2026.", "source": "https://www.scstatehouse.gov/code/t12c045.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Sumter County Assessor", "deadline": "If an assessment notice was mailed to you, object in writing to the Assessor within 90 days of the date it was mailed. In a year with no notice, you may object in writing at any time: an objection made before the first penalty date (generally January 15) applies to that year's taxes, and one made later applies to the next year's.", "url": "https://www.sumtercountysc.gov/departments/a_-_d/assessor/index.php", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Local Option Sales Tax credit", "summary": "Sumter County has a local option sales tax, and part of it is returned as a credit on every property tax bill in the county and its towns, figured from the property's value, so no application is needed.", "applyBy": null, "url": "https://www.sumtercountysc.gov/departments/a_-_d/auditor/index.php", "source": "https://www.sumtercountysc.gov/departments/a_-_d/auditor/index.php", "confidence": "P", "changes": "annual" } ], "notes": "Three county offices split the work: the Assessor values the property and takes the application for the 4% legal residence rate, the Auditor calculates the bill and takes homestead exemption applications, and the Treasurer collects the payment. South Carolina bills after the year the tax covers, so the 2026 bill arrives in October 2026 and is due January 15, 2027. City of Sumter property taxes are also collected by the County Treasurer, and the city sends residents to the county to pay them. An appeal still pending on December 31 is billed on at least 80% of the assessed value, and the tax must still be paid by January 15; the difference is settled with interest once the appeal is decided. Online payments go through the county's qPayBill payment site, and phone payments are taken at 864-253-8701." }, "45091": { "fips": "45091", "county": "York County", "state": "South Carolina", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "York County Tax Collection (County Treasurer)", "url": "https://sc-yorkcounty.civicplus.com/216/Tax-Collection", "source": "https://sc-yorkcounty.civicplus.com/216/Tax-Collection", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "York County Assessor", "url": "https://sc-yorkcounty.civicplus.com/150/Assessor", "isState": false, "source": "https://sc-yorkcounty.civicplus.com/150/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://sc-yorkcounty.civicplus.com/216/Tax-Collection", "source": "https://sc-yorkcounty.civicplus.com/693/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-15", "note": "Real estate taxes are payable from September 30 through January 15 of the following year without a penalty. January 15, 2027 is a Friday. Mailed payments are processed by their postmark date. The county cannot accept partial payments. Owners of property without a mortgage escrow whose current bill is paid by January 15 can apply, from December 1 to January 15, to prepay the next year's real estate tax in six payments; this is an option, not the regular due date." } ], "delinquencyNote": "Under state law, tax not paid by January 15 (or within 30 days after the bill was mailed, if that is later) gets a 3% penalty, another 7% if still unpaid on February 2, and another 5% if still unpaid on March 17, when collection costs are added and the property moves toward the delinquent tax sale. York County advertises delinquent properties for three weeks and holds its tax sale in October or November.", "source": "https://sc-yorkcounty.civicplus.com/m/faq?cat=31", "confidence": "P", "changes": "annual" }, "appeal": { "body": "York County Assessor (written appeal), then the York County Board of Assessment Appeals", "deadline": "In a year you receive an assessment notice, appeal to the Assessor in writing within 90 days after the notice is mailed. In a year with no notice, you may appeal in writing at any time; an appeal filed on or before January 15 counts for that tax year, and one filed later counts for the next year. If a conference with the Assessor does not settle it, you have 30 days after the conference to file a written protest, then 30 days after the Assessor's written response to give the Assessor written notice that you are appealing to the Board of Assessment Appeals. These windows are set by state law. The county's form is not required, but the appeal must be in writing and should name the tax map number and give your estimate of value.", "url": "https://sc-yorkcounty.civicplus.com/DocumentCenter/View/9752/Real-Property-Appeal-FormPDF", "source": "https://www.scstatehouse.gov/code/t12c060.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Three county offices share the work: the Assessor values real estate and grants the 4% owner-occupied (legal residence) rate, the Auditor calculates the bills, applies penalties and handles the homestead exemption, and Tax Collection collects. If your home is your legal residence, apply to the Assessor for the 4% rate; without it the home is taxed at 6%. For homes inside a city or town, the city tax is on the same county bill and the county collects it. The bill goes to the owner of record on January 1, so a buyer who closed during the year may get a bill in the seller's name. Card payments online, by phone or in person carry a convenience fee; e-check payments online and by phone are free." }, "46083": { "fips": "46083", "county": "Lincoln County", "state": "South Dakota", "taxYear": "2025 taxes (payable in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Lincoln County Treasurer's Office", "url": "https://www.lincolncountysd.gov/201/Treasurer", "source": "https://www.lincolncountysd.gov/201/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lincoln County Director of Equalization", "url": "https://www.lincolncountysd.gov/166/Equalization", "isState": false, "source": "https://www.lincolncountysd.gov/166/Equalization", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lincolncountysd.gov/206/Property-Taxes", "source": "https://www.lincolncountysd.gov/206/Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-04-30", "note": "Already past for this cycle. South Dakota taxes are paid the year after they are assessed, so the 2025 taxes are paid in 2026. A mailed payment had to be postmarked by April 30." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. State law says that when the last day of October falls on a weekend, the tax is due on the last working day of the month, so a payment made at the Treasurer's office must be received by Friday, October 30, 2026; a mailed payment is on time if postmarked by October 31. Online payments can take three to five business days to process and mailed payments five to seven, so pay early." } ], "delinquencyNote": "Under state law an unpaid half becomes delinquent the day after its due date (May 1 for the first half, November 1 for the second), and interest of 5/6 of 1% a month, or part of a month, is added on that day and on the first of each month after. Once taxes are delinquent they cannot be paid online; contact the Treasurer's office. A total tax bill of $50 or less must be paid in full by April 30.", "source": "https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&Statute=10-21-23", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Your local (city or township) board of equalization, then the Lincoln County Board of Equalization", "deadline": "Appeals of an assessment start with the local board of equalization for your city or township: for 2026, applications were due to the local board clerk by March 12, 2026, with hearings March 16 to 20. A local board decision can be appealed to the Lincoln County Board of Equalization (the County Commission) by filing a notice with the County Auditor; the 2026 deadline was April 7, 2026. The county board's decision can then be appealed either to the state Office of Hearing Examiners by the third Friday in May (May 15, 2026) or to circuit court within 30 days of the decision, but not both. All of the 2026 deadlines have passed; the next cycle starts in March 2027.", "url": "https://www.lincolncountysd.gov/417/Appeal-Property-Assessment", "source": "https://www.lincolncountysd.gov/417/Appeal-Property-Assessment", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "South Dakota bills a year behind: the taxes assessed for 2025 are paid in two halves during 2026, due April 30 and October 31. The Lincoln County Director of Equalization values property, but the Treasurer sends the bill and collects the tax. An appeal is about the assessed value, not the tax amount; complaints about tax increases go to the taxing boards at their budget hearings. Online payments go through the county's processor, Catalis GovPay, at $1.50 by e-check or 2.4% (minimum $1.50) by card or PayPal." }, "47003": { "fips": "47003", "county": "Bedford County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Bedford County Trustee", "url": "https://www.bedfordcountytn.gov/government/trustee/index.php", "source": "https://www.bedfordcountytn.gov/government/trustee/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bedford County Property Assessor", "url": "https://www.bedfordcountytn.gov/government/property_assessor/index.php", "isState": false, "source": "https://www.bedfordcountytn.gov/government/property_assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.bedfordcountytn.gov/government/trustee/index.php", "source": "https://www.bedfordcountytn.gov/government/trustee/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Under Tennessee law, property taxes are payable from the first Monday in October (October 5, 2026) and become delinquent on March 1, so the last day to pay 2026 taxes without interest is the last day of February 2027. February 28, 2027 is a Sunday. State law adds interest on March 1 and makes no exception for a weekend, and the county has not said whether a payment on Monday, March 1 counts as on time, so pay by Friday, February 26, 2027, or on Saturday, February 27 during the Trustee's Saturday hours (8 a.m. to noon in January and February)." } ], "delinquencyNote": "Under Tennessee law, 2026 taxes unpaid on March 1, 2027 are delinquent, and interest of 1.5% is added on March 1 and on the first day of each month after that until paid.", "source": "https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-schedule.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Bedford County Board of Equalization", "deadline": "Owners who think the Property Assessor's value is wrong can appeal to the county Board of Equalization, then to the Tennessee State Board of Equalization. Under state law the county board begins its regular session on June 1 each year (or the next business day), and the county has not posted its filing deadline, so contact the Property Assessor's office for the current year's deadline and to schedule a hearing. A county board decision can be appealed to the State Board by August 1 of the tax year or within 45 days of the date the county board's notice was sent, whichever is later.", "url": "https://www.bedfordcountytn.gov/government/property_assessor/index.php", "source": "https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/county-board-of-equalization.html", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Trustee's bill covers Bedford County taxes. The City of Shelbyville bills and collects its own city property tax, so owners inside the city get a second bill, paid to the City of Shelbyville at City Hall, by mail, by phone or online. Bedford County is not on the state's list of local governments that have adopted Tennessee's optional property tax freeze for seniors. Online payments go through the county's third-party payment portal, and delinquent personal property taxes are paid through a separate collection service." }, "47011": { "fips": "47011", "county": "Bradley County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Bradley County Trustee", "url": "https://bradleycountytn.gov/county-government/trustee/", "source": "https://bradleycountytn.gov/county-government/trustee/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bradley County Assessor of Property", "url": "https://bradleycountytn.gov/county-government/assessor-of-property/", "isState": false, "source": "https://www.bradleycountyassessor.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://bradleycountytn.gov/county-government/trustee/", "source": "https://bradleycountytn.gov/county-government/trustee/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "2026 tax notices are expected to be mailed about October 1, 2026, and are payable on receipt through the last day of February 2027. The Trustee's page prints the due date as February 27, 2027, but state law and the county's own FAQ make the deadline the last day of February, and interest is not added until March 1. February 27 is a Saturday and February 28 a Sunday, and the office is open only Monday through Friday (8:30 a.m. to 4:30 p.m., Fridays until 5 p.m.). The county has not said whether a payment on Monday, March 1 counts as on time, so pay by Friday, February 26, 2027. Mailed payments count by postmark, but if the Post Office does not postmark it in time the payment is dated when it arrives and treated as late; online payments count on the date of the transaction. Partial payments are accepted by mail or in the office, not online, as long as the bill is paid in full by the February deadline. Sign-up for the county's partial payment plan for 2027 taxes runs from October 1, 2026 to February 5, 2027." } ], "delinquencyNote": "2026 taxes unpaid after February become delinquent on March 1, 2027. Interest of 1.5% a month (18% a year) is added on March 1 and on the first of each month after that, set by state law (Tenn. Code Ann. 67-5-2010).", "source": "https://bradleycountytn.gov/wp-content/uploads/2026/09/2026-Frequently-Asked-Questions.pdf", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Bradley County Board of Equalization", "deadline": "The board begins meeting June 1 each year. For 2026 it met from June 1, and the last day to schedule an appointment was June 17, 2026. Owners whose appraisal changed are mailed a notice beginning May 20. To appeal you must appear before the board in person or through an agent with your written authorization, or the assessment becomes final. Schedule through the Assessor of Property's office at 423-728-7125. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the county board's notice, whichever is later.", "url": "https://www.bradleycountyassessor.com/", "source": "https://www.bradleycountyassessor.com/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Bradley County Tax Freeze Program", "summary": "Adopted by the Bradley County Commission in August 2007: homeowners 65 or older by December 31, 2026 whose combined 2025 income (applicant, spouse, and all owners) is $42,340 or less can freeze the county tax on their primary residence at the amount for the year they first qualify, as long as they stay eligible and make no improvements. It does not cover City of Cleveland taxes, since the city has not adopted the freeze. All property taxes must be paid and current before applying at the Trustee's office.", "applyBy": "April 5, 2027", "url": "https://bradleycountytn.gov/wp-content/uploads/2026/09/2026-Tax-Relief-Freeze-Brochure.pdf", "source": "https://bradleycountytn.gov/wp-content/uploads/2026/09/2026-Tax-Relief-Freeze-Brochure.pdf", "confidence": "P", "changes": "annual" } ], "notes": "If you live inside the City of Cleveland, the city bills its own property tax separately, payable to the Cleveland City Clerk, so you get two bills. Inside the City of Charleston, the city's rate is combined with the county rate on the county bill. Properties outside city limits also pay a fire service district tax that is added to the county rate on the county bill. Online and phone payments (833-591-7276) run through the county's payment processor and must be for the full amount due." }, "47037": { "fips": "47037", "county": "Davidson County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Office of the Metropolitan Trustee (Metropolitan Government of Nashville and Davidson County)", "url": "https://www.nashville.gov/departments/trustee", "source": "https://www.nashville.gov/departments/trustee/real-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Assessor of Property, Metropolitan Nashville and Davidson County", "url": "https://www.padctn.org/", "isState": false, "source": "https://www.padctn.org/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.nashville.gov/departments/trustee/real-property-taxes", "source": "https://www.nashville.gov/departments/trustee/real-property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Bills are mailed the first week of October 2026 and taxes are payable from the first Monday in October (October 5, 2026) through the last day of February 2027. Partial payments are accepted. A mailed payment counts on its postmark date, but an unpostmarked payment counts when received, and office meter dates are not accepted; online payments count on the date of the transaction. February 28, 2027 is a Sunday and the Trustee's office is closed on weekends. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027." } ], "delinquencyNote": "Taxes not paid in full by the last day of February become delinquent. Interest of 1.5% (18% a year) is added on March 1 and on the first of each month after that, under Tennessee law. The Trustee collects delinquent taxes from March through the following February, after which they are collected by the Clerk and Master's office and can lead to a tax sale.", "source": "https://www.nashville.gov/departments/trustee/general-property-tax-questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Metropolitan Board of Equalization", "deadline": "Start with an informal review by the Assessor of Property; for 2026 the informal review deadline was April 17, 2026. Formal appeals go to the Metropolitan Board of Equalization, which begins meeting the first business day of June; for 2026 the deadline to request a hearing was Friday, June 26, 2026 at 4:00 p.m., so both 2026 windows have closed. Under state law, a Metropolitan Board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later.", "url": "https://www.padctn.org/appeal/metropolitan-board-of-equalization/", "source": "https://www.padctn.org/appeal/metropolitan-board-of-equalization/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Metro Nashville Property Tax Freeze", "summary": "A state-authorized local option Metro adopted in 2007: homeowners 65 or older by December 31, 2026 whose combined 2025 income (applicant, spouse and all owners) was $63,470 or less can freeze the tax on their home (up to five acres) at the amount for the year they qualify, re-qualifying every year; taxes must be paid in full to be considered.", "applyBy": "April 5, 2027", "url": "https://www.nashville.gov/departments/trustee/services/learn-about-property-tax-freeze", "source": "https://www.nashville.gov/departments/trustee/2026-tax-relief-and-freeze-checklist", "confidence": "P", "changes": "annual" }, { "name": "Metro share of Property Tax Relief", "summary": "A Metro-funded addition to the state's Tax Relief program: Metro adds its own money to the state credit for homeowners 65 or older or disabled with combined 2025 income of $38,470 or less, and for 100% service-connected disabled veterans or their surviving spouses; one application at the Trustee's office covers both, and taxes must be paid in full to be considered.", "applyBy": "April 5, 2027", "url": "https://www.nashville.gov/departments/trustee/learn-about-property-tax-relief", "source": "https://www.nashville.gov/sites/default/files/2026-08/Web_Version_English_Tax_Relief_and_Freeze_Program_Brochures_English.pdf", "confidence": "P", "changes": "annual" }, { "name": "Metro Tax Deferral Program", "summary": "Homeowners 65 or older, or totally and permanently disabled, with combined gross income under $25,000 a year can defer current taxes on their residence until the owner's death or the home's sale, with simple interest of 6% a year; a mortgage lender must agree in writing, and participants reapply every year.", "applyBy": "December 31, 2026", "url": "https://www.nashville.gov/departments/trustee/tax-deferral", "source": "https://www.nashville.gov/departments/trustee/tax-deferral", "confidence": "P", "changes": "occasional" } ], "notes": "Nashville and Davidson County share one Metropolitan Government, so one Trustee bill covers Metro taxes and the taxes of most cities inside the county. Belle Meade, Ridgetop and Goodlettsville are the exceptions: each sends its own separate city tax bill. Online payments run through Metro's payment processor, OpenGov; cards carry a 2.55% fee ($2.00 minimum) and e-checks a $1.00 fee, which Metro does not keep. Current-year taxes can also be paid in full, by cash or check with the original bill coupon, at First Horizon Bank branches in the county from October through February." }, "47059": { "fips": "47059", "county": "Greene County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Greene County Trustee", "url": "https://www.greenecountytngov.com/trustee/", "source": "https://www.greenecountytngov.com/trustee/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Greene County Property Assessor", "url": "https://www.greenecountytngov.com/property-assessor/", "isState": false, "source": "https://www.greenecountytngov.com/property-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.greenecountytngov.com/trustee/", "source": "https://www.greenecountytngov.com/trustee/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Notices are typically mailed around the first of October and are payable through the end of February without interest. February 28, 2027 is a Sunday. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027; the Trustee's office is open 8:00 a.m. to 5:00 p.m. weekdays. Mailed payments are accepted by postmark. The payment slot inside the Government Administration Center can be used whenever the building is open, including Saturdays when the County Clerk's office is open." } ], "delinquencyNote": "2026 taxes not paid by the end of February become delinquent on March 1, 2027. Interest of 1.5% is added on March 1 and on the first of each month after that, set by state law (Tenn. Code Ann. 67-5-2010). Not receiving a notice does not excuse the tax or the interest.", "source": "https://www.greenecountytngov.com/trustee/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Greene County Board of Equalization", "deadline": "Greene County has not published its appeal schedule online. Under state law the county board convenes on June 1 each year (the next business day if June 1 falls on a weekend), and you must appeal to it to keep your right to appeal further; the next session opens June 1, 2027. Call the Property Assessor's office at 423-798-1738 for that year's dates and to schedule a hearing. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the county board's notice, whichever is later.", "url": "https://www.greenecountytngov.com/property-assessor/", "source": "https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/county-board-of-equalization.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "If you live in the Town of Greeneville, the town bills its own property tax separately through its Recorder's Office, also due by February 28, 2027, so you get two bills. Card payments to the county carry a 2.5% processing fee, online electronic checks $1.25, and phone electronic checks $1.00 plus $0.30 per phone payment; the fees go to the payment processor, not the county." }, "47065": { "fips": "47065", "county": "Hamilton County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hamilton County Trustee", "url": "https://www.hamiltontn.gov/Trustee.aspx", "source": "https://www.hamiltontn.gov/Trustee.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hamilton County Assessor of Property", "url": "https://www.hamiltontn.gov/AssessorOfProperty.aspx", "isState": false, "source": "https://www.hamiltontn.gov/AssessorOfProperty.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tpti.hamiltontn.gov/AppFolder/Trustee_PropertySearch.aspx", "source": "https://www.hamiltontn.gov/Trustee.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Bills are mailed in late September and taxes are payable from October 1, 2026 through the last day of February 2027. Partial payments are accepted. A mailed payment must carry a postmark by the due date (office meter dates are not accepted); online payments count on the date of the transaction. February 28, 2027 is a Sunday. The county has not said whether it will open that weekend or whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027." } ], "delinquencyNote": "County taxes become delinquent on March 1, 2027 and accrue interest of 1.5% a month (18% a year) from March 1, added on the first of each month.", "source": "https://www.hamiltontn.gov/trustee_FrequentlyAskedQuestions.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Hamilton County Board of Equalization", "deadline": "Start with an informal review by the Assessor of Property; the 2026 informal review period has closed. The deadline to appeal to the County Board of Equalization for 2026 was June 5, 2026, so that window has also closed; call the Assessor's office at (423) 209-7300 for an appeal form, and bring evidence, because appeals without it may be rejected. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later.", "url": "https://www.hamiltontn.gov/AssessorOfProperty.aspx", "source": "https://www.hamiltontn.gov/AssessorOfProperty.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Hamilton County match of state Tax Relief", "summary": "A county-funded addition to the state's Tax Relief program: Hamilton County pays a matching credit from its own money for homeowners who qualify for the state credit (low-income homeowners 65 or older or disabled, and 100% disabled veterans or their surviving spouses); apply by appointment at the Trustee's Bonny Oaks office, (423) 209-7799.", "applyBy": null, "url": "https://www.hamiltontn.gov/trustee_FrequentlyAskedQuestions.aspx", "source": "https://www.hamiltontn.gov/trustee_FrequentlyAskedQuestions.aspx", "confidence": "S", "changes": "annual" } ], "notes": "The Trustee's bill also carries city tax for Collegedale, East Ridge, Lakesite, Red Bank, Ridgeside, Soddy-Daisy and Walden. Chattanooga owners get a second, separate city bill from the Chattanooga City Treasurer, and the City of Chattanooga runs its own tax freeze for older homeowners, which covers city tax only; Hamilton County has not adopted the freeze. One Tax Relief application, filed with either the county Trustee or the Chattanooga City Treasurer, covers both city and county taxes. Owners in other cities should check with their city hall. Online payments run through a processor (LexisNexis), which charges $1.50 per bill for an e-check, $5.00 per bill for a debit card and 2.39% for a credit card. Current-year bills can also be paid with the original bill at First Horizon Bank branches in the county." }, "47089": { "fips": "47089", "county": "Jefferson County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Trustee", "url": "https://jeffersoncountytn.gov/county-trustee/", "source": "https://jeffersoncountytn.gov/county-trustee/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jefferson County Assessor of Property", "url": "https://jeffersoncountytn.gov/property-assessor/", "isState": false, "source": "https://jeffersoncountytn.gov/property-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://jeffersoncountytn.gov/county-trustee/", "source": "https://jeffersoncountytn.gov/county-trustee/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Taxes are due and payable from October 1, 2026 through February 28, 2027. Partial payments are accepted for current-year taxes. A mailed payment must be postmarked by the due date; if the Post Office does not postmark it in time, it is late even if you mailed it on time. February 28, 2027 is a Sunday. The Trustee's office keeps longer hours in February (8 a.m. to 4:30 p.m. weekdays) and opens the last Saturday in February, February 27, 2027, from 8 to 11 a.m. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Saturday morning, February 27, 2027. There is also a 24-hour drop box at the back ADA entrance of the Jefferson County Courthouse." } ], "delinquencyNote": "Under state law, interest and penalty of 1.5% a month (18% a year) is added on March 1, 2027 and on the first day of each month after that. Real property taxes still unpaid are filed with the Chancery Court on April 1 of the following year (April 1, 2028 for 2026 taxes), which can lead to a tax sale handled by the Clerk and Master.", "source": "https://jeffersoncountytn.gov/county-trustee/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jefferson County Board of Equalization", "deadline": "Start by calling the Assessor of Property's office, (865) 397-3326, to discuss the value; appointments to appeal to the County Board of Equalization are made through that office. The board meets once a year, during the first week of June, so the 2026 session has passed. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later.", "url": "https://jeffersoncountytn.gov/property-assessor/", "source": "https://jeffersoncountytn.gov/property-assessor/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Trustee's bill also carries city tax for Baneberry, Dandridge and New Market. Jefferson City and the Town of White Pine collect their own city property tax, so owners there get a separate city bill. Current-year taxes can also be paid, with the tax bill in hand, at Citizens National Bank, First Peoples Bank, FirstBank and First Horizon Bank branches in the county from October through February. If you have not received a tax statement by November 1, call the Trustee's office at (865) 397-2101." }, "47093": { "fips": "47093", "county": "Knox County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Knox County Trustee", "url": "https://trustee.knoxcounty.org/", "source": "https://trustee.knoxcounty.org/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Knox County Property Assessor", "url": "https://property.knoxcounty.org/", "isState": false, "source": "https://property.knoxcounty.org/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://propertytax.knoxcountytn.gov/lookup/property-tax", "source": "https://trustee.knoxcounty.org/services/pay-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Bills for 2026 taxes become payable in October 2026, and February 28, 2027 is the last day to pay them without interest. February 28, 2027 is a Sunday. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027. The Trustee takes payments online, by phone, by mail and at any of its six offices." } ], "delinquencyNote": "Unpaid 2026 taxes become delinquent on March 1, 2027. State law then adds interest and penalty of 1.5% of the tax on March 1 and on the first day of each month after that (18% a year).", "source": "https://property.knoxcounty.org/resources/calendar/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Knox County Board of Equalization", "deadline": "Start with an informal review by the Property Assessor. Value appeals then go to the County Board of Equalization, which meets in the summer after assessment notices go out. For 2026, a reappraisal year, informal reviews have ended and the county's pages put the board's sessions in June 2026 (and July for owners who first filed an informal review), so the 2026 windows have closed. The next chance is when the board meets in June 2027. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 or within 45 days of the date the county board's notice was sent, whichever is later.", "url": "https://property.knoxcounty.org/i-want-to/file-informal-appeal/", "source": "https://property.knoxcounty.org/resources/calendar/", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Knox County Senior Property Tax Freeze", "summary": "A local option Knox County adopted in 2007: homeowners 65 or older by December 31, 2026 whose combined 2025 income is no more than $63,470 can have the county tax on their home and up to five acres frozen at the amount owed in the year they qualify. If the tax goes down, the frozen amount goes down with it. Owners must reapply every year.", "applyBy": "April 5, 2027", "url": "https://trustee.knoxcounty.org/services/tax-relief", "source": "https://trustee.knoxcounty.org/services/tax-freeze-eligibility", "confidence": "P", "changes": "annual" } ], "notes": "Owners inside the City of Knoxville get a second, separate bill from the City of Knoxville Revenue Office for city tax. It is payable from October 1 and delinquent on March 1, the city takes 1% off real estate tax paid in full by the end of October, and city payments must not be sent to the county or county payments to the city. Knox County reappraised in 2026; the next reappraisal is scheduled for 2028. Online and phone payments run through the Trustee's software provider, which charges 2.5% for a credit card and $1.00 for an e-check. The Trustee also offers a monthly bank draft plan that pays the next tax bill in installments by December 31." }, "47115": { "fips": "47115", "county": "Marion County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Marion County Trustee", "url": "https://marioncountytn.net/services", "source": "https://marioncountytn.net/services", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Marion County Assessor of Property", "url": "https://marioncountytn.net/services", "isState": false, "source": "https://marioncountytn.net/services", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://marioncountytn.net/services", "source": "https://marioncountytn.net/services", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Marion County does not print its due dates online, so these are the dates state law sets for every Tennessee county: taxes are payable from the first Monday in October (October 5, 2026), and interest is added if they are unpaid on March 1, 2027. February 28, 2027 is a Sunday, and the courthouse is open weekdays only. The county has not said whether a payment on Monday, March 1 counts as on time, so pay by Friday, February 26, 2027. Call the Trustee's office at (423) 942-2681 to confirm." } ], "delinquencyNote": "Under state law (Tenn. Code Ann. 67-5-2010), interest of 1.5% a month is added to unpaid taxes on March 1, 2027 and on the first day of each month after that.", "source": "https://www.ctas.tennessee.edu/eli/interest-delinquent-taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Marion County Board of Equalization", "deadline": "Start by calling the Assessor of Property's office, (423) 942-3494, about the value. Under state law the County Board of Equalization convenes June 1 each year (or the next business day) and stays in session only as long as needed; the county has not published its schedule or appeal deadline online, so ask the Assessor's office for the current year's deadline. An assessment generally must be appealed to the county board to keep the right to appeal further. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later.", "url": "https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/county-board-of-equalization.html", "source": "https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/county-board-of-equalization.html", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Trustee takes payment in person at the courthouse in Jasper, by mail, or online through a statewide trustee payment site the county links to. Card payments carry a processing fee of 2.75% charged by the payment processor. The City of Jasper collects its own city property tax, so owners there get a separate city bill; owners in other towns should check with their town hall. Whitwell has its own tax freeze for older homeowners, which covers Whitwell city tax only; Marion County has not adopted the freeze." }, "47119": { "fips": "47119", "county": "Maury County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Maury County Trustee", "url": "https://www.maurycounty-tn.gov/327/Trustee", "source": "https://www.maurycounty-tn.gov/327/Trustee", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Maury County Property Assessor", "url": "https://www.maurycounty-tn.gov/203/Assessor", "isState": false, "source": "https://www.maurycounty-tn.gov/203/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.maurycounty-tn.gov/557/Options-of-How-to-Pay-Property-Taxes", "source": "https://www.maurycounty-tn.gov/557/Options-of-How-to-Pay-Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Bills are mailed in October and taxes are payable from the first Monday in October (October 5, 2026) through the last day of February 2027. Partial payments are accepted, and the Trustee can set up equal monthly bank drafts on request. The Trustee accepts postmark dates. February 28, 2027 is a Sunday. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027, or mail the payment early enough to be postmarked by Saturday, February 27." } ], "delinquencyNote": "County taxes become delinquent on March 1, 2027, when 1.5% interest is added, with another 1.5% on the first of each month after that (Tenn. Code Ann. 67-5-2010). Taxes still unpaid are turned over to the Chancery Court on April 1 of the following year, and the Trustee does not honor postmarks for that deadline.", "source": "https://www.maurycounty-tn.gov/327/Trustee", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Maury County Board of Equalization", "deadline": "Ask the Assessor's office for an informal review before June 1 of the tax year. Formal appeals go to the Maury County Board of Equalization, which normally meets as needed during the first two weeks of June; make an appointment through the Assessor's office, (931) 375-4001. An owner who does not appear and appeal to the county board loses the right to appeal that year's assessment, so the 2026 window has closed. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later.", "url": "https://www.maurycounty-tn.gov/DocumentCenter/View/7228", "source": "https://www.maurycounty-tn.gov/DocumentCenter/View/7228", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "2026 is a reappraisal year in Maury County, so many 2026 bills reflect new values. Owners inside Columbia, Spring Hill or Mount Pleasant get a separate city property tax bill from their city on top of the county bill, and Columbia's city tax is due on a different schedule, November 1 through December 15. The City of Spring Hill runs its own tax freeze for older homeowners, covering city tax only; Maury County has not adopted the freeze. Online and phone payments go through the county's payment vendor, which charges a 2.5% fee the Trustee does not keep." }, "47123": { "fips": "47123", "county": "Monroe County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Monroe County Trustee", "url": "https://monroetn.gov/frequently-asked-questions/", "source": "https://monroetn.gov/frequently-asked-questions/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Monroe County Property Assessor", "url": "https://monroetn.gov/monroe-county-property-assessor/", "isState": false, "source": "https://monroetn.gov/monroe-county-property-assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://monroetn.gov/departments/", "source": "https://monroetn.gov/departments/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Monroe County does not publish its own tax calendar online. Under state law, 2026 taxes are payable from the first Monday in October (October 5, 2026) through the last day of February 2027, and March 1 is the delinquency date, when interest is added. February 28, 2027 is a Sunday. The county has not said whether a payment on Monday, March 1 counts as on time, so pay by Friday, February 26, 2027. Call the Trustee's office at 423-442-2920 to confirm dates and payment options." } ], "delinquencyNote": "Under state law (Tenn. Code Ann. 67-5-2010), 2026 taxes not paid by the end of February 2027 have interest of 1.5% added on March 1, 2027 and on the first of each month after that.", "source": "https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-schedule.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Monroe County Board of Equalization", "deadline": "Monroe County has not published its appeal schedule online. Under state law the county board convenes on June 1 each year (the next business day if June 1 falls on a weekend), and you generally must appeal to it to keep your right to appeal further; the next session opens June 1, 2027. Call the Property Assessor's office at 423-442-3637 for that year's dates and to schedule a hearing. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the county board's notice was sent, whichever is later.", "url": "https://monroetn.gov/monroe-county-property-assessor/", "source": "https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/county-board-of-equalization.html", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Monroe County Trustee, in Madisonville, sends the county bill and collects it; online payment runs through the Trustee's payment processor, reached from the county website. Some towns collect their own city property tax separately from the county bill, including the City of Sweetwater and the Town of Vonore, so owners inside those towns get a second bill. Monroe County has not adopted the state's optional tax freeze for older homeowners." }, "47125": { "fips": "47125", "county": "Montgomery County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Montgomery County Trustee", "url": "https://montgomerytn.gov/trustee", "source": "https://montgomerytn.gov/trustee", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montgomery County Assessor of Property", "url": "https://montgomerytn.gov/assessor", "isState": false, "source": "https://montgomerytn.gov/assessor/appeals", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://montgomerytn.gov/trustee/payments", "source": "https://montgomerytn.gov/trustee/payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Payable from the first Monday in October 2026 through the last day of February 2027; bills are mailed the last week of October. February 28, 2027 is a Sunday, and the county has not said whether a payment on Monday, March 1 counts as on time, while state law adds interest on March 1. Pay by Saturday, February 27: the Trustee's office is open Saturday mornings in February from 8:30 to noon, and its regular hours are 7:30 a.m. to 4:30 p.m. weekdays. Mailed payments count on the postmark date (office meter dates are not accepted), and online payments count on the date of the transaction. Partial payments are accepted in the office, by mail and in the drop box, not online, as long as the bill is paid in full by the February deadline." } ], "delinquencyNote": "Unpaid 2026 taxes become delinquent after February 28, 2027. On March 1 and the first of each month after that, 1.5% (1% interest and 0.5% penalty, 18% a year) is added to the base tax, as state law requires (Tenn. Code Ann. 67-5-2010). Delinquent taxes can end up in a lawsuit with court costs and fees, and eventually a tax sale.", "source": "https://montgomerytn.gov/trustee/delinquent-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Montgomery County Board of Equalization", "deadline": "The board begins meeting on the first business day of June each year. To get a hearing, call the Assessor of Property's office at 931-648-5709 after May 15 and before June 1. A call or visit to the Assessor's office first can often clear up an error without a formal appeal. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days after the county board's letter is mailed, whichever is later.", "url": "https://montgomerytn.gov/assessor/appeals", "source": "https://montgomerytn.gov/assessor/appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Montgomery County Property Tax Freeze for Seniors", "summary": "Adopted by the County Commission in 2008 under a state local-option law: homeowners 65 or older by December 31, 2026 whose combined 2025 income from all owners is $63,470 or less can freeze the county tax on their principal residence at the amount for the year they qualify, re-applying every year with proof of ownership and income; improvements to the home raise the frozen amount proportionally. The 2026 bill must be paid in full before applying, in person at the Trustee's office.", "applyBy": "April 5, 2027", "url": "https://montgomerytn.gov/trustee/tax-freeze", "source": "https://montgomerytn.gov/trustee/tax-freeze", "confidence": "P", "changes": "annual" } ], "notes": "The Trustee collects county taxes only. If your property is inside Clarksville city limits you also owe city property tax, which the City of Clarksville bills and collects separately; the city has adopted its own tax freeze for seniors, separate from the county's. From November through February 28, 2027, several local bank branches accept full 2026 payments in cash or check if you bring the entire original tax notice; they cannot take partial payments, card payments or tax relief. Online payments run through the county's payment processor, with a fee of 2.65% plus $1.00 for cards and 1.75% plus $1.00 for electronic checks." }, "47141": { "fips": "47141", "county": "Putnam County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Putnam County Trustee", "url": "https://putnamcountytn.gov/trustee", "source": "https://putnamcountytn.gov/trustee", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Putnam County Property Assessor", "url": "https://putnamcountytn.gov/property-assessor", "isState": false, "source": "https://putnamcountytn.gov/property-assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://putnamcountytn.gov/trustee", "source": "https://putnamcountytn.gov/trustee", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Notices are mailed in October, and taxes are payable without interest from the first Monday in October (October 5, 2026) through the last day of February 2027. February 28, 2027 is a Sunday, and the Trustee's office is open only Monday through Friday, 8:00 a.m. to 4:00 p.m. The county has not said whether a payment on Monday, March 1 counts as on time, and interest starts March 1, so pay by Friday, February 26, 2027. Partial payments are allowed after signing a written agreement: up to five payments, with the fifth paying the bill in full. A night drop box is on the Broad Street side of the Old Courthouse." } ], "delinquencyNote": "Interest of 1.5% a month starts on March 1, 2027 and increases by 1.5% on the first of each month after that. Unpaid taxes stay with the Trustee until March 31 of the following year, when they are turned over to Chancery Court under state law.", "source": "https://putnamcountytn.gov/trustee", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Putnam County Board of Equalization", "deadline": "First call the Property Assessor's office at 931-528-8428 for an informal review with an appraiser. If that does not settle it, call before June 1 to schedule a hearing with the county board, which by state law convenes June 1 each year (the next business day if June 1 falls on a weekend); the next session opens June 1, 2027. Bring evidence of market value, such as recent sales of similar properties or an appraisal, because the amount of tax is not a basis for appeal. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the county board's notice was sent, whichever is later.", "url": "https://putnamcountytn.gov/property-assessor", "source": "https://putnamcountytn.gov/property-assessor", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Putnam County Property Tax Freeze", "summary": "A state-authorized local option Putnam County adopted in 2024: homeowners 65 or older by December 31, 2026 whose total household income (including a spouse and anyone else on the deed) is $42,200 or less can freeze the county tax on their home at the amount for the year they first qualify. It covers county tax only; none of the cities in the county has adopted the freeze.", "applyBy": "April 5, 2027", "url": "https://putnamcountytn.gov/trustee", "source": "https://putnamcountytn.gov/trustee", "confidence": "P", "changes": "annual" } ], "notes": "The Trustee collects county taxes only. If you live in Cookeville, Algood, Baxter or Monterey, your city sets its own property tax. The City of Cookeville bills and collects its tax separately, payable from October 5, 2026 through February 28, 2027, so Cookeville owners get two bills. Online payments run through the Trustee's payment processor, which charges 2.5% for cards and $1.25 for electronic checks; the county keeps none of the fees. Current-year bills can also be paid with the tax notice at some bank branches in Baxter and Monterey." }, "47149": { "fips": "47149", "county": "Rutherford County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Rutherford County Trustee", "url": "https://rctrustee.com/", "source": "https://rctrustee.com/payment-information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Rutherford County Property Assessor", "url": "https://rcpatn.com/", "isState": false, "source": "https://rcpatn.com/appealinfo", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://rctrustee.com/payment-information", "source": "https://rctrustee.com/payment-information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Taxes are due the first Monday in October (October 5, 2026) and can be paid through the last day of February 2027 without interest. Partial payments are accepted, and prepayment or monthly bank drafts can be arranged with the Trustee's office. February 28, 2027 is a Sunday, and both Trustee offices are open weekdays only. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027." } ], "delinquencyNote": "Unpaid 2026 taxes become delinquent on March 1, 2027. Interest of 1.5% a month is added from the delinquency date, set by state law (Tenn. Code Ann. 67-5-2010). The county gives no discount for paying early.", "source": "https://rctrustee.com/payment-information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Rutherford County Board of Equalization", "deadline": "Start with an informal review by the Property Assessor's office, (615) 898-7750. For the 2026 tax year the County Board of Equalization reconvened on July 7, 2026 and accepted appeals only until Friday, August 7, 2026, so that window has closed. In a normal year the county hears board appeals in June, and the Assessor's office starts booking appointments the first week of May. If you do not appeal to the county board, the assessment becomes final. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later.", "url": "https://rcpatn.com/cboe", "source": "https://rcpatn.com/vertical/sites/%7B3B0D34A7-A0D6-4129-9E48-8D39D4EA39B9%7D/uploads/2026_PUBLIC_NOTICE_ANNOUNCEMENT_REVISED_APPROVAL.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Rutherford County Senior Tax Freeze", "summary": "A state-authorized local option Rutherford County adopted in 2008: homeowners 65 or older by December 31, 2026 whose combined 2025 income (applicant, spouse and all others on the deed) was $63,470 or less can freeze the county tax on their primary residence (up to five acres) at the amount for the year they qualify, reapplying every year by appointment with the Trustee's office.", "applyBy": "April 5, 2027", "url": "https://rctrustee.com/senior-tax-freeze", "source": "https://rctrustee.com/senior-tax-freeze", "confidence": "P", "changes": "annual" } ], "notes": "The Trustee's bill also carries city tax for the Town of Smyrna and the City of Eagleville, so owners there get one bill. The City of Murfreesboro and the City of La Vergne collect their own city property tax, so owners in those cities get a separate city bill. The county freeze covers county tax only; Murfreesboro, Smyrna and La Vergne each run their own city tax freeze. Card, online check and phone payments carry a convenience fee, and returned checks cost $25. The Trustee has offices in the Historic Courthouse in Murfreesboro and in Smyrna; the Smyrna office opens only on Tuesdays and Thursdays from April through August." }, "47157": { "fips": "47157", "county": "Shelby County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Shelby County Trustee", "url": "https://www.shelbycountytrustee.com/", "source": "https://www.shelbycountytrustee.com/95/Realty-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Shelby County Assessor of Property", "url": "https://www.assessor.shelbycountytn.gov/", "isState": false, "source": "https://web.archive.org/web/20260508054914/https://www.shelbycountytn.gov/68/Assessor-of-Property", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.shelbycountytrustee.com/31/Payments", "source": "https://www.shelbycountytrustee.com/31/Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "County taxes are due and payable from the first Monday in October (October 5, 2026) and can be paid without interest through the last day of February 2027. Partial payments are accepted, and there is no interest as long as the full tax is paid by the deadline. Mailed payments must be postmarked on or before the last day of February. February 28, 2027 is a Sunday. State law adds interest on March 1 and makes no exception for a weekend, and the county has not said whether a payment on Monday, March 1 counts as on time, so pay by Friday, February 26, 2027, or mail early enough to be postmarked by Saturday, February 27. The Trustee's ManagedPay option lets you set your own monthly payment schedule, but it does not stop interest or legal fees on any amount still unpaid after the deadline." } ], "delinquencyNote": "Taxes unpaid after the last day of February become delinquent on March 1. Interest of 1.5% of the base tax is added on March 1 and on the first day of each month after that until the tax is paid in full.", "source": "https://www.shelbycountytrustee.com/Faq.aspx?TID=18", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Shelby County Board of Equalization", "deadline": "For tax year 2026 the Shelby County Board of Equalization accepted appeals from May 1 through June 30, 2026, and that window has closed; an owner who misses it may lose all rights of appeal for that year. The filing window opens each May. An informal review with the Assessor can be requested at any time. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the county board's notice was sent, whichever is later.", "url": "https://www.shelbycountytn.gov/116/Board-of-Equalization", "source": "https://web.archive.org/web/20260831040343/https://www.shelbycountytn.gov/116/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Shelby County Property Tax Freeze", "summary": "A state-authorized local option Shelby County adopted in 2008: if at least one owner is 65 or older by December 31, 2026 and the combined 2025 income of the applicant, a spouse and everyone on the deed was $63,470 or less, the county tax on the primary residence (mobile homes included) is frozen at the qualifying year's amount; the freeze covers only governments that adopted it, and Germantown is not one of them.", "applyBy": "April 5, 2027", "url": "https://www.shelbycountytrustee.com/101/Tax-Freeze", "source": "https://www.shelbycountytrustee.com/142/Do-I-Qualify-for-Tax-Freeze", "confidence": "P", "changes": "annual" } ], "notes": "Most Shelby County homeowners get more than one property tax bill. The Trustee's bill covers county taxes, and the Trustee also bills and collects the city taxes of Arlington, Lakeland and Millington. Memphis, Bartlett, Collierville and Germantown send their own city tax bills on their own schedules; Memphis city taxes, for example, are delinquent after August 31, and the Memphis tax freeze and relief deadline (October 6, 2026) is earlier than the county's. County tax relief and freeze applications must be postmarked by April 5, 2027 for the 2026 tax. Online payments go through the Trustee's payment portal, with a fee for card and e-check payments." }, "47179": { "fips": "47179", "county": "Washington County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Trustee", "url": "https://www.washingtoncountytn.org/243/Trustee", "source": "https://www.washingtoncountytn.org/243/Trustee", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Assessor of Property", "url": "https://www.washingtoncountytn.org/233/Property-Assessor", "isState": false, "source": "https://www.washingtoncountytn.org/233/Property-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.washingtoncountytn.org/243/Trustee", "source": "https://www.washingtoncountytn.org/243/Trustee", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Tax notices are typically mailed in October and are payable through the end of February. February 28, 2027 is a Sunday, and the Trustee's offices (the Jonesborough courthouse, and 378 Marketplace Boulevard in Johnson City during tax season) are open Monday through Friday only. The county has not said whether a payment on Monday, March 1 counts as on time, and interest is added March 1, so pay by Friday, February 26, 2027. Partial payments and prepayments are accepted. Secure drop boxes are at the corner of the Historic Courthouse in Jonesborough and at the Johnson City office. If you have not received your notice by November 15, call the Trustee at 423-753-1602; the tax is owed whether or not a notice arrives." } ], "delinquencyNote": "Any balance unpaid as of March 1, 2027 has 1.5% interest added, and state law (Tenn. Code Ann. 67-5-2010) adds another 1.5% on the first of each month after that.", "source": "https://www.washingtoncountytn.org/246/Your-Property-Taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Washington County Board of Equalization", "deadline": "Owners whose values change are notified by mail, and the tentative assessment roll is open for inspection in May. Washington County has not published its appeal dates online. Under state law the county board convenes on June 1 each year (the next business day if June 1 falls on a weekend), and you generally must appeal to it to keep your right to appeal further; the next session opens June 1, 2027. Call the Assessor of Property at 423-753-1670 for that year's dates and to schedule a hearing. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the county board's notice was sent, whichever is later.", "url": "https://www.washingtoncountytn.org/239/Major-Duties", "source": "https://www.washingtoncountytn.org/239/Major-Duties", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Washington County match of state Tax Relief", "summary": "A county-funded addition to the state's Tax Relief program: for homeowners who qualify for the state credit (low-income homeowners 65 or older or disabled, and disabled veterans or their surviving spouses), Washington County matches up to the state amount, not to exceed the bill; apply with the Trustee's office.", "applyBy": null, "url": "https://www.washingtoncountytn.org/245/Tax-Relief-Program", "source": "https://www.washingtoncountytn.org/245/Tax-Relief-Program", "confidence": "S", "changes": "annual" } ], "notes": "The City of Johnson City and the Town of Jonesborough bill and collect their own city property tax, so owners inside those cities get a second bill on top of the county bill. Online payment runs through the Trustee's payment processor, reached from the county's Trustee page. Washington County has not adopted the state's optional tax freeze for older homeowners." }, "47187": { "fips": "47187", "county": "Williamson County", "state": "Tennessee", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Williamson County Trustee's Office", "url": "https://www.williamsoncounty-tn.gov/2194/Trustee", "source": "https://www.williamsoncounty-tn.gov/2194/Trustee", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Williamson County Property Assessor", "url": "https://www.williamsoncounty-tn.gov/64/Property-Assessor", "isState": false, "source": "https://www.williamsoncounty-tn.gov/64/Property-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.williamsoncounty-tn.gov/2181/Payment-Options", "source": "https://www.williamsoncounty-tn.gov/2181/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-02-28", "note": "Payable from the first Monday in October 2026 through February 28, 2027. Partial payments are accepted. February 28, 2027 is a Sunday. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Friday, February 26, 2027, the last regular weekday the office is open. For the 2025 bill, whose deadline fell on a Saturday, the Trustee's office opened that Saturday morning and accepted mail by postmark date." } ], "delinquencyNote": "2026 taxes become delinquent on March 1, 2027. Interest of 1.5% is added on March 1 and on the first of each month after that, set by state law (Tenn. Code Ann. 67-5-2010). The Trustee has no authority to waive, prorate or release any portion of the tax or interest.", "source": "https://www.williamsoncounty-tn.gov/2196/Frequently-Asked-Questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Williamson County Board of Equalization", "deadline": "The board meets each June (state law convenes it June 1). For the 2026 tax year the county asked owners to call the Property Assessor's office at (615) 790-5708 no later than June 11, 2026 to schedule a hearing; that window has closed, and the county's standing advice is to call the first week of June. An informal review with the Assessor's office can be requested at any time first. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the county board's notice, whichever is later.", "url": "https://www.williamsoncounty-tn.gov/176/Board-of-Equalization", "source": "https://www.williamsoncounty-tn.gov/176/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Williamson County Broad Base Tax Relief Program", "summary": "County-funded refund for homeowners 65 or older by December 31, 2026 living in the home as their primary residence, with combined 2025 household and co-owner income of $63,000 or less; it refunds county property tax and parts of other county taxes after the bill is paid in full.", "applyBy": "April 5, 2027", "url": "https://www.williamsoncounty-tn.gov/2195/Tax-Relief-Tax-Freeze", "source": "https://www.williamsoncounty-tn.gov/DocumentCenter/View/29537/Tax-Relief-Brochure-TY-2026", "confidence": "P", "changes": "annual" }, { "name": "Williamson County Property Tax Freeze", "summary": "A state-authorized local option the County Commission adopted in 2008: homeowners 65 or older by December 31, 2026 with combined 2025 income of $69,150 or less have the county tax on their primary residence (and up to 5 acres) frozen at the qualifying year's amount, re-applying every year; it covers only the taxes of governments that adopted it, and the City of Franklin and City of Brentwood are not on the state's list of participants.", "applyBy": "April 5, 2027", "url": "https://www.williamsoncounty-tn.gov/2195/Tax-Relief-Tax-Freeze", "source": "https://www.williamsoncounty-tn.gov/DocumentCenter/View/29537/Tax-Relief-Brochure-TY-2026", "confidence": "P", "changes": "annual" } ], "notes": "One bill for most owners: the Trustee collects for Williamson County, the Franklin Special School District, the cities of Brentwood, Fairview and Franklin, and the towns of Nolensville and Thompson's Station. The City of Spring Hill is the exception: it bills its own city property tax separately, so Spring Hill owners get a second bill. Relief and freeze applications need an appointment, (615) 790-5709, and the tax must be paid in full first. Online payments run through the county's payment processor, InvoiceCloud, and card and electronic payments carry a processing fee the county does not keep." }, "48027": { "fips": "48027", "county": "Bell County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Tax Appraisal District of Bell County (Bell CAD), which collects property taxes under contract with the county", "url": "https://bellcad.org/", "source": "https://www.bellcountytx.com/county_government/tax_assessor-collector/property_taxes.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Tax Appraisal District of Bell County (Bell CAD)", "url": "https://bellcad.org/", "isState": false, "source": "https://www.bellcountytx.com/county_government/tax_assessor-collector/property_taxes.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://bellcad.org/pay-property-taxes/", "source": "https://bellcad.org/pay-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. Under Texas law, when a tax deadline falls on a weekend or legal holiday, a payment made on the next regular business day, Monday, February 1, 2027, is on time. The appraisal district's 2025 rate chart lists Bell County among the taxing units that give an early payment discount of 3% in October, 2% in November and 1% in December; the discount applies only to the units on your bill that offer it, and the 2026 chart has not been posted. Homeowners with an over-65, disabled person or disabled veteran exemption on their homestead may instead pay in four equal parts due January 31, March 31, May 31 and July 31 (July 31, 2027 is a Saturday, so Monday, August 2 is on time). They must sign up every year, by January 31, using the slip on the back of the tax statement or the district's form, and penalty and interest then apply only to a late part." } ], "delinquencyNote": "Penalty and interest begin on February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday): 6% penalty plus 1% interest in February, with the penalty rising 1% a month to 12% on July 1, and interest adding 1% a month with no maximum. Taxes still unpaid on July 1 can also be charged an additional collection penalty of up to 20% to cover the delinquent tax attorney's fees.", "source": "https://comptroller.texas.gov/taxes/property-tax/pay/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Tax Appraisal District of Bell County Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. Only the appraised value can be protested, not the tax itself. The May 15, 2026 deadline has passed, so check the date printed on your own notice.", "url": "https://bellcad.org/online-protest-procedures-2021/", "source": "https://bellcad.org/calendar/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Bell County over-65 and disability exemptions and tax ceiling", "summary": "For county tax, homeowners 65 or older get a $16,670 exemption and disabled homeowners a $10,000 exemption (the amounts on the appraisal district's 2025 rate chart), and the county applies a tax ceiling that freezes the county tax on a homestead with either exemption. Bell County has no general local homestead exemption. Apply through the appraisal district.", "applyBy": null, "url": "https://bellcad.org/faqs-exemption-information/", "source": "https://bellcad.org/wp-content/uploads/2025/09/2025-Tax-Rate-Chart.pdf", "confidence": "S", "changes": "annual" } ], "notes": "In Bell County the appraisal district, not the county tax assessor-collector, both values property and collects the tax, and it sends one bill for the county and the cities, school districts and other local units it collects for. Statements are mailed every October for that year's taxes. Credit and debit cards cost 2.15% (minimum $2.00), Visa debit cards 1.00% (minimum $2.00), and eChecks $0.50 per payment; online payments are posted by the end of the next business day. Owners 65 or older or disabled may defer homestead taxes through the appraisal district." }, "48085": { "fips": "48085", "county": "Collin County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Collin County Tax Assessor-Collector", "url": "https://www.collincountytx.gov/tax-assessor", "source": "https://www.collincountytx.gov/tax-assessor", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Collin Central Appraisal District", "url": "https://collincad.org/", "isState": false, "source": "https://www.collincountytx.gov/tax-assessor/FAQ", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxpublic.collincountytx.gov/search", "source": "https://www.collincountytx.gov/tax-assessor/property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October)", "due": "2027-01-31", "note": "Taxes are due when the statement arrives and can be paid without penalty or interest through January 31. January 31, 2027 is a Sunday. Under Texas law, when a deadline falls on a weekend or holiday, acting on the next regular business day is on time, so a payment on Monday, February 1, 2027 counts. The tax office says a mailed payment must carry a U.S. Postal Service postmark on or before January 31 and warns that mail sent late on the 31st may be postmarked February 1; since that is a Sunday, mailing by Saturday, January 30 avoids any question. Partial payments are accepted. Homeowners with an over-65 or disabled person exemption may instead pay the homestead tax in four equal installments due January 31, March 31, May 31 and July 31 with no penalty or interest; a missed installment brings the full penalty. May 31, 2027 is Memorial Day and July 31, 2027 is a Saturday, and state law makes a payment on the next business day timely." } ], "delinquencyNote": "Taxes are delinquent on February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). Penalty and interest start at 7% (6% penalty plus 1% interest) in February and rise each month to 18% in July (12% penalty plus 6% interest); accounts not paid in full by June 30 go to the delinquent tax attorney with an additional penalty of up to 20% of the taxes, penalty and interest due. The tax office has no authority to waive penalty or interest.", "source": "https://www.collincountytx.gov/tax-assessor/FAQ", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Collin Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest by May 15, or within 30 days after your notice of appraised value was delivered, whichever is later; if the deadline falls on a weekend or holiday it moves to the next business day. The 2026 deadline for real property was May 15, 2026, so that window has closed for most owners.", "url": "https://collincad.org/2026-property-tax-protest-and-appeal-procedures/", "source": "https://collincad.org/2026-property-tax-protest-and-appeal-procedures/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Collin County homestead exemption", "summary": "For tax year 2025, the latest amounts the county has published, Collin County exempted 5% of a homestead's value (at least $5,000) from county tax. Apply through the appraisal district.", "applyBy": "April 30", "url": "https://collincad.org/", "source": "https://www.collincountytx.gov/docs/default-source/tax-assessor/documents/taxratesummary.pdf?sfvrsn=a823c089_4", "confidence": "S", "changes": "annual" }, { "name": "Collin County over-65 and disability exemptions and tax ceiling", "summary": "For tax year 2025, Collin County gave homeowners 65 or older an extra $30,000 exemption from county tax and disabled homeowners an extra $20,000, and since 2004 the county has frozen the county tax on a qualifying homestead with a tax ceiling. Apply through the appraisal district; owners who turn 65 or become disabled during the year can apply for that year, with up to two years to do so.", "applyBy": null, "url": "https://collincad.org/", "source": "https://www.collincountytx.gov/docs/default-source/tax-assessor/documents/taxratesummary.pdf?sfvrsn=a823c089_4", "confidence": "S", "changes": "annual" } ], "notes": "The Collin County tax statement also carries the taxes of the cities, school districts, Collin College and special districts the county tax office collects for, and you may pay the county, city and school district shares separately. Mortgage companies usually request the statement, so escrowed owners may never see one; if one arrives, send it to the lender. Card and electronic check payments are handled by Certified Payments. If no statement has arrived by November 1, call the tax office. Homeowners 65 or older or disabled may defer homestead taxes; deferred taxes still build up interest at 5% a year." }, "48113": { "fips": "48113", "county": "Dallas County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Dallas County Tax Office (Tax Assessor/Collector)", "url": "https://www.dallascounty.org/departments/tax/", "source": "https://www.dallascounty.org/departments/tax/jurisdictions.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Dallas Central Appraisal District (DCAD)", "url": "https://www.dallascad.org/", "isState": false, "source": "https://www.dallascounty.org/Assets/uploads/docs/tax/PTAX-FAQ-Pamphlet-2025-V7-DC-WEB-With-QR-Code-20260326.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.dallascounty.org/departments/tax/pay-property-tax.php", "source": "https://www.dallascounty.org/departments/tax/pay-property-tax.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. Under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time; the county's own pages do not say how it will handle the Sunday date. Mailed payments are credited by the U.S. Postal Service postmark, and the tax office warns that the Postal Service may now postmark mail a day or more after it is dropped in a box, so it suggests asking for a hand postmark at the post office or using certified or registered mail. Homeowners with an over-65, disabled or disabled veteran exemption may pay in four equal installments with no penalty or interest by arranging the plan with the tax office and paying the first quarter by January 31; the rest are due March 31, May 31 and July 31, and when an installment date falls on a weekend or holiday, state law makes a payment on the next business day timely." } ], "delinquencyNote": "Taxes are delinquent if not paid by January 31 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). State law adds a 6% penalty plus 1% interest (7%) in February, rising each month to 12% penalty plus 6% interest (18%) in July, and interest keeps adding 1% a month after that. The tax office accepts partial payments at any time, and only the unpaid balance accrues penalty and interest; homeowners with a homestead exemption can sign a payment agreement of up to 12 months once the taxes are delinquent.", "source": "https://www.dallascounty.org/departments/tax/payment-arrangements.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Dallas Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest by May 15, or within 30 days after the appraisal district delivers your notice of appraised value, whichever is later; if the deadline falls on a weekend or holiday, it moves to the next business day. For the 2026 tax year the deadline for most homes was May 15, 2026. Protests can be filed online, by mail (postmarked by the deadline) or in person, but not by fax or email.", "url": "https://onlineprotest.dallascad.org/", "source": "https://www.dallascad.org/Forms/Protest_Process.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Dallas County homestead, over-65 and disability exemptions and tax ceiling", "summary": "For county tax in 2026, Dallas County exempts 20% of a homestead's value (at least $5,000), homeowners 65 or older or disabled get an extra $100,000, and the county has offered a tax ceiling that caps the county tax on those homesteads since 2007; apply through the appraisal district.", "applyBy": null, "url": "https://www.dallascad.org/", "source": "https://www.dallascad.org/ViewPDFs.aspx?type=1&id=%5C%5CDCAD.ORG%5CWEB%5CWEBDATA%5CWEBFORMS%5CTAX%20RATES%5C2026TaxRate.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Dallas County Tax Office sends one bill for the county, Parkland Hospital, Dallas College and the cities, school districts and special districts it collects for, including Dallas, Irving, Grand Prairie, Mesquite, Richardson and Carrollton. Some units collect their own taxes and send a separate bill, among them the City of Garland and the Garland, Irving, Richardson and Carrollton-Farmers Branch school districts. The appraisal district, not the tax office, sets values and approves exemptions. Credit cards and digital wallets cost 2.05% (minimum $2.85), debit cards $2.85, and eChecks are free. Owners 65 or older or disabled may defer homestead taxes by filing with the appraisal district; deferred taxes accrue 5% a year instead of the usual penalty and interest." }, "48139": { "fips": "48139", "county": "Ellis County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Ellis County Tax Office (Tax Assessor-Collector)", "url": "https://ellistaxoffice.com/", "source": "https://ellistaxoffice.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Ellis Appraisal District", "url": "https://www.elliscad.com/", "isState": false, "source": "https://ellistaxoffice.com/property-tax-payment-deadlines/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://ellistaxoffice.com/", "source": "https://ellistaxoffice.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed October 1 or soon after)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday, and under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time. Homeowners with a homestead exemption plus an over-65, disabled person or disabled veteran exemption may use the Quarter Payment Plan instead: file the agreement with the tax office each year and pay at least a quarter of the bill by January 31 (state law also accepts the first quarter and notice as late as the end of February), then the rest by March 31, May 31 and July 31. In 2027, May 31 is Memorial Day and July 31 is a Saturday, so under state law a payment on the next business day (June 1 and August 2) is on time." } ], "delinquencyNote": "Penalty and interest start on February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). The penalty starts at 6% and rises each month to 12% in July, and interest adds 1% a month until the account is paid in full. On July 1, unpaid accounts go to the delinquent tax attorneys with a collection penalty of up to 20% of the unpaid balance.", "source": "https://ellistaxoffice.com/property-tax-payment-deadlines/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Ellis Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Ellis Appraisal District by May 15, or within 30 days after your notice of appraised value is delivered if that is later (state law sets the later date for every Texas county).", "url": "https://www.elliscad.com/file-your-protest", "source": "https://ellistaxoffice.com/property-tax-payment-deadlines/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Ellis County homestead exemption and tax freeze", "summary": "For county tax, Ellis County exempts 1% of a homestead's value (at least $5,000), as listed for tax year 2025, and has frozen the county tax on the homesteads of owners 65 or older or disabled since 2004. Apply through the appraisal district.", "applyBy": "April 30", "url": "https://ellistaxoffice.com/tax-rates/", "source": "https://ellistaxoffice.com/wp-content/uploads/2025/11/2025-Tax-Rates-Exemption-Collections.xlsx", "confidence": "S", "changes": "annual" }, { "name": "Lateral road tax exemption and tax freeze", "summary": "The county's separate lateral road tax, shown on the county bill, exempts 1% of a homestead's value (at least $5,000) on top of the $3,000 state law requires (as listed for tax year 2025), and is also frozen for owners 65 or older or disabled.", "applyBy": "April 30", "url": "https://ellistaxoffice.com/tax-rates/", "source": "https://ellistaxoffice.com/wp-content/uploads/2025/11/2025-Tax-Rates-Exemption-Collections.xlsx", "confidence": "S", "changes": "annual" } ], "notes": "The Ellis County Tax Office, in Waxahachie with offices in Red Oak, Ennis and Midlothian, collects for the county, its lateral road tax, most cities and school districts, and the emergency service districts in the county. It does not collect for every city and school district that taxes property in the county, so a home in one of those units gets a separate bill from that unit's own collector; the units taxing a home are listed on its bill. Owners can also make partial payments after bills go out (penalty and interest still apply to any balance after January 31), and homestead owners with delinquent taxes can ask for a 12 to 36 month payment agreement. Exemption applications are due at the appraisal district by April 30." }, "48141": { "fips": "48141", "county": "El Paso County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "City of El Paso Consolidated Tax Office (collects El Paso County's taxes under an interlocal agreement)", "url": "https://www.elpasotexas.gov/tax-office", "source": "https://www.elpasotexas.gov/tax-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "El Paso Central Appraisal District (EPCAD)", "url": "https://epcad.org/", "isState": false, "source": "https://www.elpasotexas.gov/tax-office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.elpasotexas.gov/tax-office/payment-options/how-and-where-to-pay", "source": "https://www.elpasotexas.gov/tax-office/payment-options/how-and-where-to-pay", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. Under Texas Tax Code section 1.06, a payment made on the next regular business day, Monday, February 1, 2027, is on time. The tax office asks that mailed payments carry a U.S. Postal Service postmark no later than the last business day in January (Friday, January 29, 2027); payments by UPS, FedEx or another carrier must show a receipt date on or before the due date. Homeowners with an over-65, disability or disabled veteran exemption may instead pay the current year's taxes in four installments due January 31, March 31, May 31 and July 31, starting by paying a quarter of the bill by January 31; state law also accepts that first quarter, with notice to the tax office, as late as the end of February. The tax office is closed on March 31 for a city holiday, so pay the second installment online or earlier." } ], "delinquencyNote": "Taxes not paid on time become delinquent on February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). The first month late adds a 6% penalty plus 1% interest (7% in total); the penalty rises 1% a month through June and reaches 12% on July 1, and interest keeps adding 1% a month until the tax is paid. An extra 20% collection-cost penalty is added on July 1 for real property (April 1 for business personal property).", "source": "https://www.elpasotexas.gov/tax-office", "confidence": "P", "changes": "annual" }, "appeal": { "body": "El Paso Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days of the date on your notice of appraised value, whichever is later; you can file even if you did not get a notice. The 2026 protest period has closed, so this applies to the 2027 values. An Appraisal Review Board decision can be taken to binding arbitration by filing a request within 60 days of receiving the board's order, and you must pay part of the tax before the delinquency date while any appeal is pending.", "url": "https://epcad.org/ProtestsAndAppeals", "source": "https://epcad.org/ProtestsAndAppeals", "confidence": "P", "changes": "occasional" }, "localRelief": null, "notes": "El Paso County does not mail its own property tax bill. Under a 1986 interlocal agreement the City of El Paso's Consolidated Tax Office collects for all 44 taxing units in the county, including El Paso County, the cities, the school districts, El Paso Community College, University Medical Center and the water and utility districts, so one bill covers them all. The El Paso County Tax Office locations also take current-year property tax payments in person from mid-October through January (cash, checks or money orders, with the tax bill). Card payments carry a 1.98% processor fee; e-checks are free. Mailed payments go to City of El Paso Tax Office, P.O. Box 2992, El Paso, TX 79999-2992. Current-year bills under $5 are not mailed unless the owner asks. The appraisal district, not the tax office, sets values and handles exemption applications, including the county's own homestead exemptions." }, "48187": { "fips": "48187", "county": "Guadalupe County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Guadalupe County Tax Assessor-Collector", "url": "https://www.guadalupetx.gov/page/tax.Assessor.home", "source": "https://www.guadalupetx.gov/page/tax.Assessor.home", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Guadalupe Appraisal District", "url": "https://guadalupead.org/", "isState": false, "source": "https://www.guadalupetx.gov/page/tax.Assessor.home", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://property.guadalupetx.gov/", "source": "https://property.guadalupetx.gov/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-31", "note": "State law makes Texas property taxes due on receipt of the bill and delinquent if not paid before February 1; the county's own pages do not restate the date. January 31, 2027 is a Sunday, and under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time. Homeowners who are 65 or older, disabled, or disabled veterans with a homestead exemption may pay homestead taxes in four equal installments by paying the first quarter before February 1 with notice to the tax office (state law also accepts the first quarter and notice as late as the end of February); the rest are due before April 1, June 1 and August 1." } ], "delinquencyNote": "Taxes not paid on time are delinquent from February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). State law adds a 6% penalty in the first month plus 1% more each month, reaching 12% on July 1, and interest of 1% a month until the tax is paid.", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.02", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Guadalupe Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county.", "url": "https://guadalupead.org/appraisal-review-board/", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.44", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Guadalupe County homestead and over-65 exemptions", "summary": "For county tax, Guadalupe County exempts 1% of a homestead's value (at least $5,000), and homeowners 65 or older get that plus an extra $10,000 (the amounts listed for tax year 2025; both exemptions are still being granted in 2026); apply through the appraisal district.", "applyBy": null, "url": "https://guadalupead.org/more-resources/", "source": "https://guadalupead.org/wp-content/uploads/2025/11/2025-Residential-Exemptions.pdf", "confidence": "S", "changes": "annual" }, { "name": "Lateral road tax exemptions", "summary": "The county's separate lateral road tax, shown on the county bill, exempts 1% of a homestead's value (at least $5,000) plus $3,000, and homeowners 65 or older get that plus an extra $7,000 (the amounts listed for tax year 2025).", "applyBy": null, "url": "https://guadalupead.org/more-resources/", "source": "https://guadalupead.org/wp-content/uploads/2025/11/2025-Residential-Exemptions.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Guadalupe County tax office, in Seguin with a substation in Schertz, collects for the county, its lateral road tax, the cities of Cibolo, Marion, Santa Clara, Schertz, Seguin and Selma, Marion, Navarro, Schertz-Cibolo-Universal City and Seguin school districts, and a number of water and utility districts. Homes inside units that are not on the county's collection list, such as the cities of New Braunfels, Universal City, San Marcos and Luling, or the Comal, New Braunfels, San Marcos, La Vernia, Nixon-Smiley, Luling and Prairie Lea school districts, may get a separate bill from that unit's own collector. The appraisal district, not the tax office, sets values and approves exemptions." }, "48209": { "fips": "48209", "county": "Hays County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hays County Tax Office (Tax Assessor-Collector)", "url": "https://www.hayscountytx.gov/175/Tax-Assessor-Collector", "source": "https://web.archive.org/web/20260828192133/https://www.hayscountytx.gov/175/Tax-Assessor-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hays Central Appraisal District", "url": "https://hayscad.com/", "isState": false, "source": "https://tax.co.hays.tx.us/Help/FAQ", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.co.hays.tx.us/", "source": "https://web.archive.org/web/20260828192133/https://www.hayscountytx.gov/175/Tax-Assessor-Collector", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. Under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time; the county applied the same rule this year, when it accepted 2025 taxes through Monday, February 2, 2026. The tax office credits mailed payments by the U.S. Postal Service postmark, not a postage meter date, so mailing by Saturday, January 30 avoids any question. Homeowners with a homestead exemption who are 65 or older, disabled, disabled veterans or surviving spouses of disabled veterans may instead pay in four installments due January 31, March 31, May 31 and July 31; when an installment date falls on a weekend or holiday, state law makes a payment on the next business day timely." } ], "delinquencyNote": "Taxes not paid on time are delinquent from February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). Penalty and interest are 7% in February and rise each month to 18% in July (12% penalty plus 6% interest), and interest keeps adding 1% a month after that. The tax office says it has no authority to extend the deadline or waive penalty and interest.", "source": "https://web.archive.org/web/20260716112505/https://www.hayscountytx.gov/303/Property-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Hays Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the appraisal district by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county; the county tax office's own FAQ still gives an older April 30 date, which the law has replaced.", "url": "https://hayscad.com/", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.44", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Hays County homestead, over-65 and disability exemptions", "summary": "For county tax, Hays County exempts 1% of a homestead's value (at least $5,000), and homeowners 65 or older or disabled get an extra $45,000 (the amounts listed for tax year 2025); apply through the appraisal district.", "applyBy": null, "url": "https://hayscad.com/", "source": "https://irp.cdn-website.com/ca0063d4/files/uploaded/UPDATED+11.24.25+Hays+County+2025+Adopted+Tax+Rates+and+Exemptions.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Hays County Tax Office bills and collects for the county and for the school districts, cities and special districts in the county, so most homeowners get one bill. The appraisal district, not the tax office, sets values and approves exemptions. The county bill also carries a county special road tax with its own homestead exemptions. Card payments online or by phone cost 2.35% (minimum $3.00) and e-checks $0.50. The tax office is closed on the third Wednesday of each month for staff training." }, "48215": { "fips": "48215", "county": "Hidalgo County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hidalgo County Tax Assessor-Collector", "url": "https://www.hidalgocounty.us/123/Tax-Assessor-Collector", "source": "https://www.hidalgocounty.us/123/Tax-Assessor-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hidalgo County Appraisal District", "url": "https://hidalgoad.org/", "isState": false, "source": "https://www.hidalgocounty.us/124/Tax-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hidalgocounty.us/1325/Online-Payment-Center", "source": "https://www.hidalgocounty.us/1325/Online-Payment-Center", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October or later)", "due": "2027-01-31", "note": "State law makes Texas property taxes due on receipt of the bill and delinquent if not paid before February 1; the county's current pages do not restate the date. January 31, 2027 is a Sunday, and under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time. Homeowners who are 65 or older, disabled, or disabled veterans with a homestead exemption may pay homestead taxes in four equal installments by paying the first quarter before February 1 with notice to the tax office (state law also accepts the first quarter and notice as late as the end of February); the rest are due before April 1, June 1 and August 1. In 2027 May 31 is Memorial Day and July 31 is a Saturday, so under state law a payment on June 1 or Monday, August 2 is on time." } ], "delinquencyNote": "Taxes not paid on time are delinquent from February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). State law adds a 6% penalty plus 1% interest in February; the penalty rises 1% a month and reaches 12% on July 1, and interest keeps adding 1% a month until the tax is paid. Taxes still delinquent on July 1 can also be charged a collection penalty of up to 20%.", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.02", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Hidalgo County Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county.", "url": "https://hidalgoad.org/protest-process", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.44", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Hidalgo County over-65 exemption and tax ceiling", "summary": "For county tax, Hidalgo County gives homeowners 65 or older a $15,000 exemption, and it caps the county tax on the homestead of an owner who is 65 or older or disabled at a ceiling (the amounts listed for tax year 2025). The county gives no general homestead exemption of its own. Apply through the appraisal district.", "applyBy": null, "url": "https://www.hidalgocounty.us/128/Tax-Rates", "source": "https://www.hidalgocounty.us/DocumentCenter/View/71265/2025-TAX-RATE-SCHEDULE", "confidence": "S", "changes": "annual" } ], "notes": "The Hidalgo County Tax Office collects for the county, Hidalgo County Drainage District No. 1, the county's emergency service districts, most cities in the county, the school districts and South Texas College, so one bill covers most homes. The City of McAllen runs its own tax office and bills its city tax separately. Tax statements are mailed in October or soon after; not receiving one does not change the due date. Checks are payable to Pablo (Paul) Villarreal Jr., PCC. In November, December and January, taxes can also be paid at any Lone Star National Bank location in the county with the original statement stub. The appraisal district, not the tax office, sets values and approves exemptions." }, "48339": { "fips": "48339", "county": "Montgomery County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Montgomery County Tax Office (Tax Assessor-Collector)", "url": "https://www.mctotx.org/", "source": "https://www.mctotx.org/property/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montgomery Central Appraisal District (MCAD)", "url": "https://mcad-tx.org/", "isState": false, "source": "https://www.mctotx.org/property/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mctotx.org/property/tax_statements___online_payment.php", "source": "https://www.mctotx.org/property/tax_statements___online_payment.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in October)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. Under Texas Tax Code section 1.06, a payment made on the next regular business day, Monday, February 1, 2027, is on time. The tax office posts mailed payments by postmark and asks that a mailed payment be postmarked by January 31; since that is a Sunday, mailing by Saturday, January 30 avoids any question. Homeowners with a homestead exemption plus an over-65, disabled person or disabled veteran exemption may use the Quarter Payment Plan instead: four equal payments due January 31, March 31, May 31 and July 31, enrolling by asking in writing and paying at least a quarter of the bill by January 31; when an installment date falls on a weekend or holiday, state law makes a payment on the next business day timely. A Pre-Payment Plan also lets owners without a mortgage escrow account pay next year's taxes in monthly installments through September 15." } ], "delinquencyNote": "Penalty and interest begin on February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday): 6% penalty plus 1% interest (7%) in February, rising each month to 12% penalty plus 6% interest (18%) in July, and interest keeps adding 1% a month after that. Real property accounts not paid in full by June 30 are sent to the delinquent tax attorney and charged an additional collection penalty of 15% to 20% of the taxes, penalty and interest due.", "source": "https://www.mctotx.org/property/tax_statements___online_payment.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Montgomery Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county.", "url": "https://mcad-tx.org/public-portal/sign-in", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.44", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Montgomery County homestead exemption", "summary": "Montgomery County exempts 20% of a homestead's value from county tax (the amount listed for tax year 2025), on top of the state's school homestead exemption; apply through the appraisal district.", "applyBy": null, "url": "https://www.mctotx.org/property/exemptions___tax_deferral.php", "source": "https://www.mctotx.org/Document%20Center/Property/2025%20Rates-2025%20Exemptions.pdf", "confidence": "S", "changes": "annual" }, { "name": "Montgomery County over-65 and disability exemptions and tax ceiling", "summary": "For county tax, homeowners 65 or older get an extra $50,000 exemption and disabled homeowners an extra $75,000 (the amounts listed for tax year 2025), and the county offers a tax ceiling that freezes the county tax on a qualifying homestead; apply through the appraisal district.", "applyBy": null, "url": "https://www.mctotx.org/property/exemptions___tax_deferral.php", "source": "https://www.mctotx.org/Document%20Center/Property/2025%20Rates-2025%20Exemptions.pdf", "confidence": "S", "changes": "annual" } ], "notes": "The Montgomery County Tax Office sends one consolidated bill for the county and most cities, school districts and emergency service districts. Many municipal utility districts and some management districts are billed separately by private tax collectors (Utility Tax Service, Assessments of the Southwest, or Bob Leared Interests), and so is the Town of Woodloch. The Montgomery County part of the City of Houston is billed by the Harris County Tax Office, and the City of Cleveland and Cleveland ISD by the Liberty County Tax Office. Mortgage companies must request their customers' statements by mid-August, so escrowed owners may never see a bill. Debit cards cost 1.00% and credit cards 2.05% (minimum $1.00) through the card processor; eChecks are free. Owners 65 or older or disabled may defer homestead taxes by filing an affidavit with the appraisal district; deferred taxes still build up at 5% a year." }, "48355": { "fips": "48355", "county": "Nueces County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Nueces County Tax Assessor-Collector", "url": "https://www.nuecesco.com/county-services/tax-assessor-collector", "source": "https://web.archive.org/web/20260728224646/https://www.nuecesco.com/county-services/tax-assessor-collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Nueces Central Appraisal District (NCAD)", "url": "https://nuecescad.net/", "isState": false, "source": "https://nuecescad.net/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.nuecesco.com/county-services/payments/pay-property-tax", "source": "https://web.archive.org/web/20260420191849/https://www.nuecesco.com/county-services/payments/pay-property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed by October)", "due": "2027-01-31", "note": "Taxes are due when the bill arrives and must be paid by January 31. January 31, 2027 is a Sunday, and under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time. If no bill has arrived by mid-December, the tax office asks owners to call for another one; not receiving a bill does not excuse penalty and interest. Homeowners who are 65 or older, disabled, or disabled veterans with a homestead exemption may pay in four equal installments without penalty or interest: the first before February 1 with notice to the tax office, then before April 1, June 1 and August 1. The county's own FAQ lists August 3 for the last payment, but state law sets August 1. In 2027 July 31 is a Saturday, so under state law the last installment is on time if paid by Monday, August 2; a payment on August 3 would be late." } ], "delinquencyNote": "Taxes not paid on time are delinquent from February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). State law adds a 6% penalty plus 1% interest in February; the penalty rises 1% a month and reaches 12% on July 1, and interest keeps adding 1% a month until the tax is paid. Taxes still delinquent on July 1 can also be charged a collection penalty of up to 20%.", "source": "https://web.archive.org/web/20260608182145/https://www.nuecesco.com/county-services/tax-assessor-collector/faq-property-tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Nueces Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county.", "url": "https://nuecescad.net/e-file-protest-instructions/", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.44", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Nueces County Tax Office collects the county's tax and, by its own count, taxes for 31 other units, including six cities, twelve school districts and several special districts; the units taxing a home are listed on its bill. Online and phone payments by card cost 2.15% (minimum $2.00), and online checks cost $0.50. Mailed payments go to Nueces County Tax Assessor-Collector, P.O. Box 2810, Corpus Christi, Texas 78403, with the property tax account number. The tax office does not prorate taxes. Emergency service district taxes can appear on a bill even for over-65 owners who pay no other tax, because those districts do not have to grant the exemptions. The appraisal district, not the tax office, sets values and approves exemptions." }, "48397": { "fips": "48397", "county": "Rockwall County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Rockwall Central Appraisal District (collects property tax for Rockwall County)", "url": "https://www.rockwallcad.com/", "source": "https://www.rockwallcountytexas.com/205/Tax-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Rockwall Central Appraisal District", "url": "https://www.rockwallcad.com/", "isState": false, "source": "https://www.rockwallcountytexas.com/205/Tax-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": null, "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2027-01-31", "note": "Texas law makes taxes due when the bill arrives and delinquent if not paid before February 1, so January 31, 2027 is the last day to pay without penalty or interest. January 31, 2027 is a Sunday. Under state law, when a deadline falls on a weekend or holiday, acting on the next regular business day is on time, so a payment on Monday, February 1, 2027 counts. Homeowners 65 or older, disabled homeowners, and disabled veterans and their surviving spouses who have a homestead exemption may instead pay the homestead tax in four equal installments due January 31, March 31, May 31 and July 31, by paying the first quarter by January 31 and telling the collector they will pay the rest in installments. May 31, 2027 is Memorial Day and July 31, 2027 is a Saturday, so the next business day is on time." } ], "delinquencyNote": "Taxes still unpaid on February 1 become delinquent (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). Delinquent tax is charged a 6% penalty plus 1% interest in the first month; the penalty rises 1% a month to 12% on July 1, and interest keeps adding 1% a month with no maximum. State law also lets taxing units add a collection penalty of up to 20% on taxes still unpaid on July 1.", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Rockwall Central Appraisal District Appraisal Review Board (ARB)", "deadline": "File a protest with the Appraisal Review Board by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county, so the 2026 window has closed for most owners.", "url": "https://www.rockwallcad.com/", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Rockwall County over-65 exemption and tax ceiling", "summary": "For tax year 2024, the latest year the county has published these amounts, Rockwall County gave homeowners 65 or older a $35,000 exemption from county tax, and it freezes the county tax on the homestead of owners 65 or older or disabled with a tax ceiling (disabled owners get no dollar exemption). The county offers no percentage homestead exemption. Apply through the appraisal district.", "applyBy": null, "url": "https://www.rockwallcad.com/", "source": "https://www.rockwallcountytexas.com/m/newsflash/Archive/Item/718?arcId=1442", "confidence": "S", "changes": "annual" } ], "notes": "Rockwall County is unusual: since October 1, 2012 the Rockwall Central Appraisal District, not the county tax office, has billed and collected property tax for the county and the other local taxing units, so owners get one bill with every entity listed. The county Tax Assessor-Collector's office handles vehicle titles and registrations." }, "48439": { "fips": "48439", "county": "Tarrant County", "state": "Texas", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Tarrant County Tax Office (Tax Assessor-Collector)", "url": "https://www.tarrantcountytx.gov/en/tax/property-tax.html", "source": "https://www.tarrantcountytx.gov/en/tax/property-tax/tax-entities.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Tarrant Appraisal District (TAD)", "url": "https://www.tad.org/", "isState": false, "source": "https://www.tarrantcountytx.gov/en/tax/property-tax/FAQs-Property-Tax.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.tax.tarrantcountytx.gov/search", "source": "https://www.tarrantcountytx.gov/en/tax/property-tax/Property-tax-payment-information.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (mailed in early October)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. Under state law a payment made on the next regular business day, Monday, February 1, 2027, is on time; the county moved its deadline to Monday, February 1, 2016 when January 31 fell on a Sunday, and to Monday, February 2, 2026 for 2025 taxes. Mailed payments must carry a U.S. Postal Service postmark by the due date (a postage meter date does not count), and the tax office suggests taking a mailed payment inside the post office for a same-day postmark; mailing by Saturday, January 30 avoids any question. Online and phone payments must be completed by 11:59 p.m. Central time. Half payment option: pay half by November 30, 2026, marked \"Half Payment\", and the other half by June 30, 2027, with no penalty or interest. Homeowners with a homestead and an over-65 or disability exemption may instead pay in four installments due January 31, March 31, May 31 and July 31; when an installment date falls on a weekend or holiday, state law makes a payment on the next business day timely." } ], "delinquencyNote": "Unpaid taxes become delinquent on February 1 (for this bill, a payment made on Monday, February 1, 2027 still counts as on time because January 31 is a Sunday). Penalty and interest are 7% in February and rise each month to 18% in July, and interest keeps adding 1% a month after that. Homes still delinquent on July 1 are turned over to the tax attorneys, with an added collection penalty of 15% or 20% depending on the taxing unit. A missed second half payment is delinquent after June 30 and charged a 12% penalty plus interest.", "source": "https://www.tarrantcountytx.gov/en/tax/property-tax/penalty-and-interest.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Tarrant Appraisal Review Board (ARB), at the Tarrant Appraisal District", "deadline": "File a protest with the appraisal district by May 15, or within 30 days after your notice of appraised value is delivered, whichever is later. This deadline is set by state law for every Texas county.", "url": "https://www.tad.org/protest-hearings", "source": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.44", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tarrant County homestead, over-65 and disability exemptions", "summary": "For county tax, Tarrant County exempts 20% of a homestead's value (at least $5,000), homeowners 65 or older get an extra $50,000, and disabled homeowners an extra $10,000 (the amounts listed for tax year 2025); apply through the appraisal district.", "applyBy": null, "url": "https://www.tad.org/forms/homestead-exemption", "source": "https://entityportal.tarrantcountytx.gov/ratesExemptionsdetail.asp", "confidence": "S", "changes": "annual" } ], "notes": "The Tarrant County Tax Office sends one bill for the county, the JPS hospital district, Tarrant County College, the Tarrant Regional Water District, 34 cities, 15 school districts and a number of special districts. Homes in a city or school district that is not on the tax office's collection list, such as Grapevine, Colleyville, or the Grapevine-Colleyville and Northwest school districts, may get a separate bill from that unit's own collector. The appraisal district, not the tax office, sets values and approves exemptions. Credit cards cost 2.15% and debit cards $2.95 online or by phone; e-checks are free. The tax office warns that a mailed payment lost before it reaches the office can still be charged penalty and interest." }, "49021": { "fips": "49021", "county": "Iron County", "state": "Utah", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Iron County Treasurer", "url": "https://ironcountyut.gov/treasurer", "source": "https://ironcountyut.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Iron County Assessor", "url": "https://ironcountyut.gov/assessor", "isState": false, "source": "https://ironcountyut.gov/assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://ironcountyut.gov/treasurer", "source": "https://ironcountyut.gov/treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-30", "note": "State law makes Utah property taxes due November 30, moved to the next business day when that date falls on a weekend or holiday; November 30, 2026 is a Monday. The county has not yet posted its 2026 date; last year's taxes were due Monday, December 1, 2025, because November 30 fell on a Sunday. Last year the county required mailed payments to be postmarked by the due date, in-person payments by 5:00 p.m., and online payments before 11:59 p.m. Mountain time." } ], "delinquencyNote": "Taxes not paid or postmarked by the due date are charged a penalty of 1% or $10 per parcel, whichever is greater. If the taxes and penalty are not paid in full by January 31, 2027, the penalty becomes 2.5% or $10, whichever is greater, and interest is charged back to January 1, 2027 at a yearly rate set by state law of no less than 7% and no more than 10%.", "source": "https://le.utah.gov/xcode/Title59/Chapter2/C59-2-S1331_2026010120250507.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Iron County Board of Equalization", "deadline": "File with the Auditor's Office by September 15, or within 45 days after the Auditor mails the valuation notice, whichever is later; the application must be postmarked or received by 5:00 p.m. Ask the Auditor's Office for an appeal application. The board hears only the value of the property, not the amount of tax, and usually meets from late September into early October. The September 15, 2026 deadline has passed unless your notice was mailed late.", "url": "https://ironcountyut.gov/auditor/boe", "source": "https://ironcountyut.gov/auditor/boe", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Utah sends one bill a year, in the fall, for the current year's taxes. An appeal filed by September 15 changes the bill that arrives that fall. In Iron County, the Auditor's Office, not the Treasurer, takes applications for tax relief, abatements and exemptions, due by 5:00 p.m. on September 1. Online payments go through the county's outside payment site, which also offers tax notices by email." }, "49035": { "fips": "49035", "county": "Salt Lake County", "state": "Utah", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Salt Lake County Treasurer's Office", "url": "https://www.saltlakecounty.gov/treasurer/", "source": "https://apps.saltlakecounty.gov/treasurer/tr-apps/pay-my-property-taxes.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Salt Lake County Assessor's Office", "url": "https://www.saltlakecounty.gov/assessor/", "isState": false, "source": "https://www.saltlakecounty.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://apps.saltlakecounty.gov/treasurer/tr-apps/pay-my-property-taxes.html", "source": "https://apps.saltlakecounty.gov/treasurer/tr-apps/pay-my-property-taxes.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-30", "note": "Tax notices must be mailed by November 1. November 30, 2026 is a Monday; when November 30 falls on a weekend or holiday, the due date moves to the next business day. A payment mailed, made online or made any other way must be completed before midnight Mountain time on the due date." } ], "delinquencyNote": "Taxes unpaid after November 30, 2026 become delinquent on December 1 with a penalty of 2.5% or $10 per parcel, whichever is greater, reduced to 1% or $10 if the taxes and penalty are paid in full by January 31, 2027 (because that is a Sunday, the county accepts payment on the next business day, Monday, February 1). If a balance is still owed after that, interest is charged back to January 1, 2027.", "source": "https://apps.saltlakecounty.gov/treasurer/tr-apps/pay-my-property-taxes.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Salt Lake County Board of Equalization", "deadline": "File with the Board of Equalization by September 15, or within 45 days after the valuation notice is mailed if that is later. The September 15, 2026 deadline has passed. A late appeal can be filed until March 31, 2027, but only if it meets the county's late appeal guidelines, such as a medical emergency, a death, a county error or other extraordinary circumstances, and the board must accept it before it is reviewed. A hearing officer hears the appeal and the board approves the decision, which can be appealed to the Utah State Tax Commission within 30 days.", "url": "https://apps.saltlakecounty.gov/auditor/tax-appeal/#/home", "source": "https://www.saltlakecounty.gov/property-tax/property-tax-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Utah sends one bill a year, in the fall, for the current year's taxes. An appeal filed by September 15 changes the bill that arrives that fall. Appeals are filed with the Auditor's Office as clerk of the Board of Equalization, not with the Assessor. Applications for the tax relief programs the Treasurer administers are due September 1." }, "49043": { "fips": "49043", "county": "Summit County", "state": "Utah", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Summit County Treasurer's Office", "url": "https://www.summitcountyutah.gov/268/Treasurer", "source": "https://www.summitcountyutah.gov/268/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Summit County Assessor's Office", "url": "https://www.summitcountyutah.gov/220/Assessor", "isState": false, "source": "https://www.summitcountyutah.gov/220/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.summitcountyutah.gov/916/Pay-my-Property-Tax", "source": "https://www.summitcountyutah.gov/916/Pay-my-Property-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-30", "note": "Tax bills are mailed October 25, 2026. Payment must be postmarked or made online by November 30, 2026, a Monday." } ], "delinquencyNote": "Taxes not paid, or postmarked, by November 30, 2026 are charged a penalty of 1% or $10, whichever is greater. If the taxes and penalty are still unpaid after January 31, 2027, the penalty becomes 2.5% or $10, whichever is greater, and interest is charged back to January 1, 2027 at a yearly rate set by state law of no less than 7% and no more than 10%.", "source": "https://www.summitcountyutah.gov/268/Treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Summit County Board of Equalization", "deadline": "File with the Summit County Auditor between August 1 and September 15. State law sets the deadline at September 15 or 45 days after the valuation notice is mailed, whichever is later. The 2026 notices went out in July and the September 15, 2026 deadline has passed; the county has a separate form for late appeals, which are accepted only in limited circumstances set by the Utah State Tax Commission. Appeals are heard by a third-party hearing officer, and a decision can be taken further to the Utah State Tax Commission.", "url": "https://www.summitcountyutah.gov/2508/Board-of-Equalization-Value-Appeals", "source": "https://www.summitcountyutah.gov/2508/Board-of-Equalization-Value-Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Utah sends one bill a year, in late October, for the current year's taxes. An appeal filed by September 15 changes the bill that arrives that fall. Online payment by e-check is free and paying by credit or debit card carries a convenience fee; prepayment plans are available through the Treasurer's payment page." }, "51003": { "fips": "51003", "county": "Albemarle County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Albemarle County Department of Finance and Budget, Office of Revenue Administration", "url": "https://www.albemarle.org/government/finance/pay-taxes", "source": "https://www.albemarle.org/government/finance/pay-taxes/important-dates-and-deadlines", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Albemarle County Assessor's Office", "url": "https://www.albemarle.org/government/finance/real-estate-tax-assessments", "isState": false, "source": "https://www.albemarle.org/Home/Components/News/News/1351/1681", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.albemarle.org/government/finance/pay-taxes/payment-options", "source": "https://www.albemarle.org/government/finance/pay-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-25", "note": "First-half bills are mailed in the spring. A mailed payment postmarked by the due date counts as on time." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The county says a due date that falls on a weekend automatically extends to the next business day, so a payment made on Monday, December 7, 2026 is on time. Second-half bills are mailed in the fall." } ], "delinquencyNote": "Tax unpaid after the due date carries a late payment penalty of 10% or $10, whichever is greater (never more than the tax itself), imposed the day after the due date; the penalty becomes part of the tax. Interest of 10% a year is charged on the unpaid tax and penalty starting the first day of the month after the month the tax was due, so July 1 for the June bill and January 1 for the December bill. Not receiving a bill does not excuse late payment.", "source": "https://www.albemarle.org/government/finance/pay-taxes/important-dates-and-deadlines", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Albemarle County Board of Equalization (after an optional administrative review by the County Assessor)", "deadline": "Reassessment notices go out in late January each year. County code sets February 28 as the deadline to raise objections with the County Assessor (an administrative review) and March 30 to apply to the Board of Equalization. For the 2026 assessment, the administrative review deadline was March 2, and the Board of Equalization deadline was March 30 or 30 days after the result of an administrative review, whichever was later. The Board of Equalization application is available only by contacting the Assessor's Office. A further appeal goes to the Circuit Court.", "url": "https://www.albemarle.org/government/finance/real-estate-tax-assessments", "source": "https://library.municode.com/va/albemarle_county/codes/code_of_ordinances?nodeId=CH15TA_ART7REPRTA_DIV1GE", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Disabled", "summary": "For an owner who is at least 65, or totally and permanently disabled, as of December 31 of the prior year and lives in the home, with combined income of no more than $100,650 and net worth of no more than $321,000: the county relieves 100% of the real estate tax on the home and up to ten acres at income up to $50,325, 75% at $50,326 to $75,488, and 50% at $75,489 to $100,650. The home may not be used in a business.", "applyBy": "October 31 for first-time applicants; April 1 for returning recipients' recertification (either moves to the next business day if it falls on a weekend or holiday)", "url": "https://www.albemarle.org/government/finance/real-estate-tax-assessments/real-estate-tax-relief", "source": "https://www.albemarle.org/government/finance/real-estate-tax-assessments/real-estate-tax-relief", "confidence": "P", "changes": "annual" } ], "notes": "Albemarle has no Treasurer or Commissioner of the Revenue: under its form of government the Director of Finance does both jobs, so the Department of Finance and Budget sends the bill and the County Assessor values the property, every year as of January 1. The Town of Scottsville levies no real estate tax of its own, so homes there get only the county bill. Mailed payments go to County of Albemarle, P.O. Box 7604, Merrifield, VA 22116-7604. Online card payments go through PayPal, which charges a convenience fee of about 2.35% to 2.5% (minimum $1.95); electronic checks are free." }, "51009": { "fips": "51009", "county": "Amherst County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Amherst County Treasurer's Office", "url": "https://www.countyofamherst.com/department/index.php?structureid=8", "source": "https://www.countyofamherst.com/department/index.php?structureid=8", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Amherst County Commissioner of the Revenue, Real Estate and Mapping Division", "url": "https://www.countyofamherst.com/department/division.php?structureid=51", "isState": false, "source": "https://www.countyofamherst.com/department/division.php?structureid=51", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.countyofamhersttax.com", "source": "https://www.countyofamherst.com/department/division.php?structureid=60", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-07-01", "note": "The yearly tax is billed in two equal installments, due July 1 and December 5 under the county code." }, { "label": "Second installment", "due": "2026-12-07", "note": "The usual second-installment due date is December 5. December 5, 2026 is a Saturday, and the Treasurer's Office says second-installment bills, mailed September 30, 2026, are due on or before Monday, December 7, 2026." } ], "delinquencyNote": "An installment not paid by its due date is past due, and the county adds a penalty of 10% of the amount past due. Interest of 10% a year then runs on the unpaid tax and penalty starting the day after the due date. An older general section of the county code still says interest starts on the first day of the following month, but it also still names the June 5 due date that the county replaced in 2021; the real estate section amended in 2021 sets the day after the due date.", "source": "https://library.municode.com/va/amherst_county/codes/code_of_ordinances?nodeId=COCO_CH14TA_ARTIIREPRTA_DIV1GE_S14-26LETARASENUINASNEBUWHTAPAPEIN", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Amherst County Board of Equalization (for the 2026 general reassessment)", "deadline": "Applications to the Board of Equalization for the 2026 reassessment are due by November 30, 2026. Call the County Administrator's office to apply. After the Board, or instead of it, Virginia law lets an owner apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://www.countyofamherst.com/egov/apps/document/center.egov?view=item&id=7019", "source": "https://www.countyofamherst.com/egov/apps/document/center.egov?view=item&id=7019", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner who is 65 or older, or permanently and totally disabled, by December 31 of the prior year and lives in the home as their only dwelling, with household income of $50,000 or less (or a higher federal housing income limit for the household's size, where that applies; the first $6,500 of each other relative's income is not counted) and net worth of $150,000 or less not counting the home and up to one acre: the county exempts part of the tax on the home and up to one acre on a sliding scale by income and net worth, from 100% down to 5%, capped at $600 a year. A new application is required every year.", "applyBy": "March 31 (applications are accepted from January 15)", "url": "https://www.countyofamherst.com/department/division.php?structureid=51", "source": "https://library.municode.com/va/amherst_county/codes/code_of_ordinances?nodeId=COCO_CH14TA_ARTIIREPRTA_DIV2EXELHA", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values property and the Treasurer collects the tax. New values from the county's general reassessment, done every six years by a contracted firm, took effect for 2026. The Town of Amherst levies no town real estate tax, so homes in the town get only the county bill." }, "51013": { "fips": "51013", "county": "Arlington County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Arlington County Treasurer's Office", "url": "https://www.arlingtonva.us/Government/Departments/Treasurers-Office", "source": "https://www.arlingtonva.us/Government/Topics/Real-Estate/Tax-Payments/real-estate-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Arlington County Department of Real Estate Assessments", "url": "https://www.arlingtonva.us/Government/Topics/Real-Estate/Assessments", "isState": false, "source": "https://www.arlingtonva.us/Government/Topics/Real-Estate/faqs", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.arlingtonva.us/Government/Programs/Taxes/Other/Payment-Options", "source": "https://www.arlingtonva.us/Government/Programs/Taxes/Other/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-15", "note": "Real estate tax is billed in two equal installments. Payments must be received or postmarked by the due date. If a due date falls on a Saturday, Sunday or holiday, the county assesses no late penalty on a payment made the next business day." }, { "label": "Second half", "due": "2026-10-05", "note": "Owners who pay through a mortgage escrow account do not get a bill unless the lender fails to pay; owners who have paid off their mortgage should expect a bill and pay it directly." } ], "delinquencyNote": "A payment made up to 30 days late carries a penalty of 5% of the tax (or $5 on a tax of $5 to $100), and after 30 days an additional 5% penalty (or $5, whichever is greater); penalties never exceed the tax itself. Interest at 10% a year starts the day after the due date.", "source": "https://www.arlingtonva.us/Government/Programs/Taxes/Calendar/Payment-Due-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Arlington County Board of Equalization (after an optional review by the Department of Real Estate Assessments)", "deadline": "A request for review by the Department of Real Estate Assessments is due March 1 each year, moved to the next business day when March 1 falls on a weekend; for 2026 the deadline was March 2. An appeal to the Board of Equalization must be filed or postmarked by April 15, and an owner may go straight to the Board without the department review. The county advises filing with the Board by April 15 if the department review result has not arrived by April 1, to preserve the right to appeal. A further appeal is a suit in Circuit Court. Each January assessment notice prints that year's instructions and deadlines.", "url": "https://www.arlingtonva.us/Government/Topics/Real-Estate/Assessments/Appeals", "source": "https://www.arlingtonva.us/Government/Topics/Real-Estate/Assessments/Assessment-Appeals-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief Program (elderly and disabled)", "summary": "For owners 65 or older or totally and permanently disabled, where all owners live in the home as their sole dwelling: with household assets (not counting the home) of $515,200 or less, the tax is fully exempt at household income up to $63,104, 75% exempt up to $77,022, 50% up to $91,149 and 25% up to $112,187; at income up to $139,551 with assets up to $695,519 the tax can be deferred instead, and any balance an exemption does not cover can be deferred without penalty or interest until the property changes ownership.", "applyBy": "November 16, 2026 (file by March 31 to get an adjusted bill in time)", "url": "https://www.arlingtonva.us/Government/Topics/Real-Estate/Tax-Payments/Real-Estate-Tax-Relief", "source": "https://www.arlingtonva.us/Government/Topics/Real-Estate/Tax-Payments/Real-Estate-Tax-Relief", "confidence": "P", "changes": "annual" } ], "notes": "Arlington has no incorporated towns, so there is one real estate bill: the Department of Real Estate Assessments values every property each year as of January 1, and the Treasurer bills and collects the tax. The relief program is run by the Department of Human Services, not the Treasurer. Online card payments carry a 2.35% convenience fee; electronic checks are free. Mailed payments go to Arlington County Treasurer, P.O. Box 1754, Merrifield, VA 22116-1754." }, "51015": { "fips": "51015", "county": "Augusta County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Augusta County Treasurer's Office", "url": "https://www.co.augusta.va.us/government/departments-and-offices/treasurer", "source": "https://www.co.augusta.va.us/residents/taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Augusta County Commissioner of the Revenue, Real Estate Department", "url": "https://www.co.augusta.va.us/government/departments-and-offices/commissioner-of-the-revenue/real-estate-department", "isState": false, "source": "https://www.co.augusta.va.us/government/departments-and-offices/commissioner-of-the-revenue/real-estate-department", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.augusta.va.us/residents/taxes", "source": "https://www.co.augusta.va.us/residents/taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "The yearly tax is billed in two equal halves, and an owner may pay the whole year in June. A mailed payment must be postmarked by the due date, and a payment in the Treasurer's 24-hour drop box counts as on time if deposited by midnight of the due date. The Treasurer also offers automatic bank drafts, either in equal monthly payments on the 3rd of each month or as one lump sum." }, { "label": "Second half", "due": "2026-12-07", "note": "The usual second-half due date is December 5. In 2026 December 5 is a Saturday, and the county says that when a due date falls on a weekend the due date moves to the next business day, which is Monday, December 7, 2026." } ], "delinquencyNote": "A payment not received or postmarked by the due date is delinquent and carries a late payment penalty of 10% of the unpaid balance, and interest at 10% a year then accrues on the unpaid tax. A payment plan with the Treasurer does not remove the penalty or stop interest. Property with one or more years of unpaid tax can be sold at a court-ordered sale.", "source": "https://www.co.augusta.va.us/residents/taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Augusta County Circuit Court (a Board of Equalization is appointed only in the year after a general reassessment)", "deadline": "The current values come from the reassessment that took effect January 1, 2024, and the Board of Equalization finished hearing appeals of it in October 2024; the county says appeals filed on or after November 1, 2024 go to the Clerk of the Circuit Court. Under Virginia law (Code of Virginia section 58.1-3984), an owner may apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://www.co.augusta.va.us/residents/county-projects/reassessment-of-real-estate", "source": "https://www.co.augusta.va.us/residents/county-projects/reassessment-of-real-estate", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, before January 1 of the tax year, who lives in the home as their sole dwelling, with combined household income of $55,000 or less in the prior year and net worth of $125,000 or less (not counting the home): the county exempts part or all of the real estate tax on the home. Since 2025, net worth subtracts debts such as a mortgage, car loan and credit cards, and defined contribution retirement accounts are valued like pensions. A new application is required every year.", "applyBy": "April 1 (applications are accepted from January 1)", "url": "https://www.co.augusta.va.us/residents/taxes/tax-exemptions-for-elderly-disabled-disabled-veterans", "source": "https://www.co.augusta.va.us/Home/Components/News/News/2726", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue's Real Estate Department keeps the assessments, which change only in a general reassessment (the last took effect January 1, 2024; the county reassesses every four to six years), and the Treasurer sends the bills and collects. The part of the Town of Grottoes that lies in Augusta County also owes a town real estate tax, billed separately by the town; Craigsville levies no town real estate tax. Owners with an escrow account usually do not get a copy of the bill; one who does should forward it to the mortgage company. Online payment by e-check is free; credit and debit cards carry a 2.7% convenience fee, and card payments are not taken by phone. Mailed payments go to County of Augusta, P.O. Box 590, Verona, VA 24482." }, "51019": { "fips": "51019", "county": "Bedford County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Bedford County Treasurer's Office", "url": "https://www.bedfordcountyva.gov/government/departments-offices-o-z/treasurer", "source": "https://www.bedfordcountyva.gov/Home/Components/News/News/2783/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Bedford County Commissioner of the Revenue", "url": "https://www.bedfordcountyva.gov/government/departments-offices-a-d/commissioner-of-revenue", "isState": false, "source": "https://www.bedfordcountyva.gov/government/departments-offices-a-d/commissioner-of-revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.bedfordcountyva.gov/residents/pay-taxes/real-estate-tax", "source": "https://www.bedfordcountyva.gov/residents/pay-taxes/real-estate-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (spring bill)", "due": "2026-06-05", "note": "Starting in 2026 the county sends two separate bills, one in the spring and one in the fall. The whole year can be paid with the spring bill, and then no fall bill is sent. A mailed payment counts as on time if postmarked by the due date." }, { "label": "Second half (fall bill)", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. Virginia law (Code of Virginia section 1-210) lets a payment that a local ordinance makes due on a weekend be made on the next business day, so a payment made on Monday, December 7 is on time. The county has not published a shifted date; paying by Friday, December 4 avoids any doubt. A mailed payment counts as on time if postmarked by the due date." } ], "delinquencyNote": "An installment not paid or postmarked by its due date carries a penalty of 10% of the installment or $10, whichever is greater. Interest of 10% a year on the tax and penalty starts on the first day of the next month (July 1 for the June installment, January 1 for the December installment). Not receiving a bill does not remove the obligation to pay on time or prevent penalties and interest.", "source": "https://www.bedfordcountyva.gov/home/showdocument?id=11293&t=638681258009402007", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Bedford County Board of Equalization (appointed for each general reassessment)", "deadline": "Bedford County reassesses every four years. Notices of the new values from the 2027 reassessment go out in fall 2026, take effect January 1, 2027, and list the hearing dates and times when owners can discuss or appeal the new value. An owner still not satisfied can then appeal to the Board of Equalization, which the county appoints for each general reassessment.", "url": "https://www.bedfordcountyva.gov/residents/pay-taxes/real-estate-tax", "source": "https://www.bedfordcountyva.gov/residents/pay-taxes/real-estate-tax", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax exemption for the elderly and disabled", "summary": "For owners 65 or older or permanently and totally disabled, with total combined household income of $50,000 or less and net worth of $150,000 or less (not counting the home and up to one acre), a partial exemption on their primary residence: the county's tax page gives 100% of the tax if the tax due is $500 or less and 85% if it is between $500 and $1,000, and the county code caps the exemption at $1,000 a year. Applications must be filed in person every year.", "applyBy": "February 28 (applications accepted from January 2)", "url": "https://www.bedfordcountyva.gov/residents/pay-taxes/real-estate-tax", "source": "https://www.bedfordcountyva.gov/residents/pay-taxes/real-estate-tax", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue assesses property and the Treasurer sends the bills and collects. Property in the Town of Bedford also owes a separate town real estate tax, billed by the town and paid at the Town Municipal Building, due June 5 and December 5 (moved to the next business day when a due date falls on a weekend or holiday); the town does not mail reminders before the due dates. If your taxes are escrowed, the bill goes to your mortgage company. Online payments run through a third-party payment portal linked from the county's real estate tax page, and card payments carry a fee." }, "51031": { "fips": "51031", "county": "Campbell County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Campbell County Treasurer's Office", "url": "https://www.co.campbell.va.us/343/Treasurers-Office", "source": "https://www.co.campbell.va.us/352/Real-Estate-Tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Campbell County Real Estate Office", "url": "https://www.co.campbell.va.us/274/Real-Estate", "isState": false, "source": "https://www.co.campbell.va.us/801/Reassessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.campbellcountyva.gov/139/Online-Payments", "source": "https://www.co.campbell.va.us/347/Tax-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-05", "note": "The yearly tax is split into two equal installments. An owner may pay the whole year in June, or wait and pay it all in December, but a December payment of the June half still carries the late penalty and interest. The county mails each bill at least 30 days before its due date. June 5, 2026 was a Friday." }, { "label": "Second installment", "due": "2026-12-07", "note": "The usual second-installment due date is December 5. In 2026 December 5 is a Saturday, and county ordinance makes a payment due on a day the county offices are closed payable on the next business day, which is Monday, December 7, 2026." } ], "delinquencyNote": "Tax not paid by the due date is delinquent the next day. The county code sets a penalty of 10% of the unpaid tax (the Treasurer's page describes it as 10% or $10, whichever is greater, but not more than the tax itself), and interest of 10% a year on the tax and penalty starts the day after the due date and runs until the balance is paid in full.", "source": "https://www.campbellcountyva.gov/DocumentCenter/View/8274/Ch-09---Finance-and-Taxation", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Campbell County Circuit Court (a Board of Equalization is appointed only for a general reassessment)", "deadline": "Campbell County reassesses every four years; the current values took effect in 2023, and the next general reassessment is the 2027 reassessment. For each reassessment the county sets a Board of Equalization filing window by ordinance, and the window for the 2027 reassessment has not been published. Outside that window, Virginia law (Code of Virginia section 58.1-3984) lets an owner apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later. Questions about a value can go to the Real Estate Office first.", "url": "https://www.campbellcountyva.gov/801/Reassessment", "source": "https://law.lis.virginia.gov/vacode/58.1-3984/", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Exemption for Certain Elderly and Disabled Persons", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who lives in the home as their sole dwelling, with household income of $50,000 or less and net worth of $100,000 or less (not counting the home and up to one acre): the county exempts 100% of the tax at incomes up to $40,000, 75% up to $45,000 and 50% up to $50,000, capped at $1,000 a year per property; a new application is required every year, and the exemption is lost if the rest of the year's tax is not paid by December 5.", "applyBy": "April 1 (the Commissioner of the Revenue may grant an extension of up to 60 days)", "url": "https://www.campbellcountyva.gov/352/Real-Estate-Tax", "source": "https://www.campbellcountyva.gov/DocumentCenter/View/8274/Ch-09---Finance-and-Taxation", "confidence": "P", "changes": "annual" } ], "notes": "Campbell County's Real Estate Office values property in a general reassessment every four years (the last took effect in 2023, and field work for the 2027 reassessment is under way), plus new construction every year; the Commissioner of the Revenue keeps the land book and the Treasurer sends the bills and collects. Homes in the towns of Altavista and Brookneal also owe a town real estate tax, billed and collected by the town itself; Altavista bills once a year, due December 5. The Treasurer does not take payments by phone." }, "51033": { "fips": "51033", "county": "Caroline County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Caroline County Treasurer's Office", "url": "https://co.caroline.va.us/280/Treasurer", "source": "https://co.caroline.va.us/280/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Caroline County Commissioner of the Revenue", "url": "https://co.caroline.va.us/152/Commissioner-of-Revenue", "isState": false, "source": "https://co.caroline.va.us/faq.aspx?TID=22", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://co.caroline.va.us/1396/Payment-Options", "source": "https://co.caroline.va.us/1396/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": null }, { "label": "Second half", "due": "2026-12-05", "note": "The county's pages print December 5. In 2026 December 5 is a Saturday. Virginia law lets a payment due on a weekend under a local ordinance be made on the next business day, which is Monday, December 7, 2026, but the county has not announced its 2026 second-half date, so paying by Friday, December 4 is the safe choice." } ], "delinquencyNote": "An installment not paid by its due date is charged a penalty of 10% of the tax past due or $10, whichever is greater, on the day after the due date, and the penalty becomes part of the tax. Interest of 10% a year on the tax and penalty starts the day after the due date. No penalty is charged if the late payment was not in any way the taxpayer's fault.", "source": "https://library.municode.com/va/caroline_county/codes/code_of_ordinances?nodeId=PTIIGELE_CH103TA_ARTXICOREESTA", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Caroline County Circuit Court (a Board of Equalization is appointed only in the year after a general reassessment)", "deadline": "The current values come from the general reassessment that took effect January 1, 2025. The county appoints a Board of Equalization only for the year after a general reassessment; once it has finished, the only remaining option is a petition to the Circuit Court. Under Virginia law (Code of Virginia section 58.1-3984), that petition may be filed within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://co.caroline.va.us/730/Board-of-Equalization", "source": "https://co.caroline.va.us/730/Board-of-Equalization", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Exemption for the Elderly and Handicapped Homeowner", "summary": "For an owner who is 65 or older, or permanently and totally disabled, and lives in the home (including a mobile home) as their sole dwelling, with household income of $50,000 or less and net worth of $100,000 or less (not counting the home and up to ten acres): the county exempts 95% of the real estate tax for income up to $10,000, 80% up to $20,000, 60% up to $30,000, 40% up to $40,000 and 25% up to $50,000, never more than $1,000 a year. A new application is required every year, and the Commissioner of the Revenue may accept a first-time or hardship application as late as December 31. The county code and the application form set March 31 as the deadline, though the Commissioner of the Revenue's dates page asks for it before March 1, so filing in February satisfies both.", "applyBy": "March 31 (the Commissioner's dates page asks for it before March 1)", "url": "https://co.caroline.va.us/171/Real-Estate-Tax-Exemption", "source": "https://library.municode.com/va/caroline_county/codes/code_of_ordinances?nodeId=PTIIGELE_CH103TA_ARTIXEXELDIPE", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue keeps the land book and handles the elderly and disabled exemption; the Treasurer sends the bills and collects. Real estate and personal property taxes are due on the same two dates, June 5 and December 5. Property inside the Town of Bowling Green also gets a separate town real estate bill, due December 5. The county guarantees only payments made through its own online portal or Official Payments, not through outside bill payment sites such as Doxo. Payments can also be made by phone, by mail, in person, at the drop box in front of the County Administration Building, or by automatic monthly bank withdrawal." }, "51059": { "fips": "51059", "county": "Fairfax County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Fairfax County Department of Tax Administration", "url": "https://www.fairfaxcounty.gov/taxes/", "source": "https://www.fairfaxcounty.gov/taxes/1st-installment-real-estate-taxes-due", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fairfax County Department of Tax Administration, Real Estate Division", "url": "https://www.fairfaxcounty.gov/taxes/real-estate", "isState": false, "source": "https://www.fairfaxcounty.gov/taxes/real-estate", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.fairfaxcounty.gov/taxes/pay/payment-options", "source": "https://www.fairfaxcounty.gov/taxes/pay/payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment (January to June)", "due": "2026-07-28", "note": "Bills are mailed about 30 days before the due date. Owners who pay through a mortgage escrow account do not get a bill; it goes to the lender." }, { "label": "Second installment (July to December)", "due": "2026-12-07", "note": "The usual due date is December 5. Because December 5 falls on a Saturday in 2026, the county has extended the due date to Monday, December 7, 2026. The county moves any due date that falls on a Saturday, Sunday or county holiday to the next business day." } ], "delinquencyNote": "A penalty of 10% of the amount due is added automatically to each installment not paid on time, and interest of 1% a year is charged from the day after the due date. Payments must be received or postmarked by 11:59 p.m. on the due date; there is no grace period. Taxes must be paid on time even while an assessment appeal is pending.", "source": "https://www.fairfaxcounty.gov/taxes/pay/due-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Fairfax County Department of Tax Administration (administrative appeal), then the Fairfax County Board of Equalization", "deadline": "For 2026 assessments, an administrative appeal to the Department of Tax Administration was due April 1, 2026, and an appeal to the Board of Equalization was due June 1, 2026. The county recommends filing the administrative appeal first. A further appeal goes to the Circuit Court.", "url": "https://www.fairfaxcounty.gov/taxes/real-estate/assessment-appeals", "source": "https://www.fairfaxcounty.gov/taxes/real-estate/assessment-appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for Seniors and People with Disabilities", "summary": "For owners aged 65 or older or permanently and totally disabled: for 2026 the county exempts 100% of the real estate tax at incomes of $60,000 or less, 75% up to $70,000, 50% up to $80,000 and 25% up to $90,000, with combined net assets of no more than $400,000; relief is figured on no more than 125% of the average assessed value of homes in the county. A separate deferral option is open at incomes up to $100,000 and assets up to $500,000.", "applyBy": "May 1", "url": "https://www.fairfaxcounty.gov/taxes/relief/tax-relief-seniors-people-with-disabilities", "source": "https://www.fairfaxcounty.gov/taxes/relief/tax-relief-seniors-people-with-disabilities", "confidence": "P", "changes": "annual" }, { "name": "Solar energy equipment exemption", "summary": "Under county code, qualifying solar heating, hot water and other solar energy equipment on a home or business is exempt from real estate tax for five years; the owner applies with plans and cost records through Land Development Services before the Department of Tax Administration sets the exemption.", "applyBy": null, "url": "https://www.fairfaxcounty.gov/taxes/relief/real-estate-solar-equipment", "source": "https://www.fairfaxcounty.gov/taxes/relief/real-estate-solar-equipment", "confidence": "P", "changes": "occasional" } ], "notes": "The same county department values the home each January 1 and sends the bill. Owners in the Town of Herndon get one combined bill from the county that includes the town tax. Owners in the Town of Vienna get a separate town real estate tax bill from the town, also due July 28 and December 5, on top of the county bill. Online payment by e-check is free; card payments carry a third-party processing fee." }, "51061": { "fips": "51061", "county": "Fauquier County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Fauquier County Treasurer's Office", "url": "https://www.fauquiercounty.gov/government/departments-h-z/treasurer-s-office", "source": "https://web.archive.org/web/20260316053600/https://www.fauquiercounty.gov/government/departments-h-z/treasurer-s-office/how-to-pay-your-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fauquier County Commissioner of the Revenue, Department of Real Estate Assessment", "url": "https://www.fauquiercounty.gov/government/departments-a-g/commissioner-of-the-revenue", "isState": false, "source": "https://library.municode.com/va/fauquier_county/codes/code_of_ordinances?nodeId=COOR_CH8FITA_ARTXITAREES", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.fauquiercounty.gov/", "source": "https://web.archive.org/web/20260316053600/https://www.fauquiercounty.gov/government/departments-h-z/treasurer-s-office/how-to-pay-your-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "Real estate is billed in two halves, due June 5 and December 5. A mailed payment is on time if the U.S. Postal Service postmark is on or before the due date." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday, and the county says a due date that falls on a weekend moves to the next business day, which is Monday, December 7, 2026. A mailed payment is on time if the U.S. Postal Service postmark is on or before the due date." } ], "delinquencyNote": "A balance not paid or postmarked by the due date gets a 2% late payment penalty, as long as the tax and penalty are paid in full by the last day of that month. Any balance still unpaid on the first day of the next month gets a 10% penalty instead. Interest of 10% a year is also charged; the county code allows it to start the day after the due date, and the Treasurer's office says it starts on the first day of the month after the due date. From the second year of delinquency the rate is 10% or the federal underpayment rate, whichever is higher. Not receiving a bill does not excuse the penalty and interest.", "source": "https://library.municode.com/va/fauquier_county/codes/code_of_ordinances?nodeId=COOR_CH8FITA_ARTXITAREES", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Fauquier County assessor (the Commissioner of the Revenue's Department of Real Estate Assessment), then the Fauquier County Board of Equalization", "deadline": "Under the county code, an owner who wants a hearing with the county assessor must register and appeal by March 1 of each year; for 2026 that deadline has passed. For the 2026 general reassessment, the county set June 17, 2026 as the deadline to appeal to the Board of Equalization. The next general reassessment takes effect January 1, 2028. Under Virginia law (Code of Virginia section 58.1-3984), an owner may also apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://www.fauquiercounty.gov/government/departments-a-g/commissioner-of-the-revenue/reassessment/appeals", "source": "https://web.archive.org/web/20260826205847/https://www.fauquiercounty.gov/government/boards-committees/board-of-equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner aged 65 or older on December 31 before the tax year, or permanently and totally disabled, who lives in the home as their sole dwelling, with total combined income of $72,000 or less (the first $10,000 of each live-in relative's income, other than a spouse, is not counted) and net worth of $440,000 or less, not counting the home and up to one acre: the county exempts the real estate tax on the home and up to five acres, and the exempted tax is never repaid. New applicants file with the Commissioner of the Revenue; for the next two years a certification of no change is enough, and a full application is due again in the third year.", "applyBy": "Applications are accepted all year for the current tax year (January 1 to December 31). The county's page asks returning participants to send the yearly certification by March 5, though the county code accepts it at any time during the year.", "url": "https://www.fauquiercounty.gov/government/departments-a-g/commissioner-of-the-revenue/real-estate/tax-relief-for-the-elderly-and-disabled", "source": "https://library.municode.com/va/fauquier_county/codes/code_of_ordinances?nodeId=COOR_CH8FITA_ARTIIREESPEPRTAEXELDIPE", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values property and the Treasurer sends the bills and collects. Property inside the Towns of Warrenton, Remington and The Plains also owes a town real estate tax; ask the town about that bill. Online payment by e-check is free, and card and phone payments carry a convenience fee. Mailed payments go to the Fauquier County Treasurer, P.O. Box 677, Warrenton, VA 20188." }, "51073": { "fips": "51073", "county": "Gloucester County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Gloucester County Treasurer", "url": "https://gloucesterva.gov/treasurer", "source": "https://gloucesterva.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Gloucester County Department of Real Estate Assessment", "url": "https://gloucesterva.gov/real-estate-assessment", "isState": false, "source": "https://gloucesterva.gov/real-estate-assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://gloucesterva.gov/treasurer/payment-options", "source": "https://gloucesterva.gov/treasurer/payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-06-30", "note": "Bills for the first installment are mailed in early June. The whole year's tax may be paid by June 30 instead of in two installments." }, { "label": "Second installment", "due": "2026-12-07", "note": "The county code sets December 5. December 5, 2026 falls on a Saturday, so the Treasurer has moved the 2026 due date to Monday, December 7, and no penalty applies until December 8. Second installment bills are mailed in late October or early November." } ], "delinquencyNote": "An installment not paid by its due date is charged a penalty of 10%, which becomes part of the tax. Interest of 10% a year on the unpaid tax and penalty starts on the first day of the next month: July 1 for the first installment and January 1 for the second. Mailed payments must carry a US postmark on or before the due date, and not receiving a bill does not excuse a late payment.", "source": "https://gloucesterva.gov/treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Gloucester County Board of Equalization of Real Estate Assessments (after a review by the Department of Real Estate Assessment)", "deadline": "Values from a general reassessment are appealed first to the Department of Real Estate Assessment by the deadline printed on the reassessment notice. Under the county code, an application to the Board of Equalization is due by February 1 of the reassessment year or within 30 days after the Department's review hearings end, whichever is later, and late applications are not heard. In a reassessment year the board begins hearings on March 1 and finishes by April 30; in other years it meets only as needed. The county reassesses every three years, and the current values come from the 2026 general reassessment. A further appeal goes to the Circuit Court of Gloucester County.", "url": "https://gloucesterva.gov/real-estate-assessment", "source": "https://library.municode.com/va/gloucester_county/codes/code_of_ordinances?nodeId=CH16TA_ARTIVREESTA_DIV4BIASEQREES_S16-96HEBO", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Disabled", "summary": "For an owner who is 65 or older, or permanently and totally disabled, and lives in the home as their sole residence, with household income of $40,000 or less and net worth of $100,000 or less (not counting the home, up to ten acres and its furnishings): the county exempts all of the real estate tax for income up to $20,000, up to $775 for income from $20,001 to $25,000, and up to $600 for income from $25,001 to $40,000. An affidavit is filed with the Commissioner of the Revenue, with a full affidavit every three years and a no-change certification in the years between. The county code sets April 1 as the filing deadline and lets the Commissioner accept a first-time application until May 1; the Treasurer's calendar lists the window as February 1 to May 1.", "applyBy": "April 1 (first-time applicants may be accepted until May 1)", "url": "https://gloucesterva.gov/commissioner-of-the-revenue/real-estate-tax", "source": "https://library.municode.com/va/gloucester_county/codes/code_of_ordinances?nodeId=CH16TA_ARTIVREESTA_DIV2EXELDI_S16-72APEX", "confidence": "P", "changes": "annual" } ], "notes": "The Department of Real Estate Assessment values property; the Commissioner of the Revenue keeps the land book and handles the elderly and disabled relief; the Treasurer sends the bills and collects. The 2026 real estate rate is $0.583 per $100 of assessed value, and property in the Gloucester Point or Gloucester sanitary districts or the mosquito control district pays an added $0.01 per $100 for each. If taxes are paid from a mortgage escrow account, the bill goes to the lender and the owner gets a copy. Card payments carry a 2.5% fee online or in the office; e-checks online are free. The county warns that DOXO, a bill payment website, is not affiliated with it." }, "51079": { "fips": "51079", "county": "Greene County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Greene County Treasurer's Office", "url": "https://www.greenecountyva.gov/246/Treasurer", "source": "https://www.greenecountyva.gov/249/Bills", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Greene County Commissioner of Revenue, Real Estate Assessments (reassessments done by a contracted appraisal firm)", "url": "https://www.greenecountyva.gov/412/Real-Estate-Assessments", "isState": false, "source": "https://www.greenecountyva.gov/412/Real-Estate-Assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.greenecountyva.gov/253/Payment-Options", "source": "https://www.greenecountyva.gov/246/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "The Treasurer mails one annual bill in May with two due dates. A mailed payment postmarked by the due date avoids penalty and interest. Not receiving a bill does not excuse late payment." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The county says a due date that falls on a Saturday or Sunday moves to the next business day, so a payment made on Monday, December 7, 2026 is on time." } ], "delinquencyNote": "Tax unpaid after the due date carries a penalty of 10% of the tax or $10, whichever is greater (never more than the tax itself), plus interest of 10% a year on the tax and penalty starting the day after the due date. Delinquent notices are mailed after each due date, and accounts still unpaid are then sent to an outside collection firm.", "source": "https://www.greenecountyva.gov/252/Late-Payments", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Greene County Board of Equalization (after an optional review with the county's reassessment firm)", "deadline": "Greene County reassesses every two years, and each reassessment letter sets that round's deadlines. For the 2025 reassessment, letters were mailed February 14, 2025, the last day to schedule a review with the assessor was March 3, 2025, and the last day to schedule a Board of Equalization hearing was March 28, 2025. The county has not posted deadlines for a later round. A further appeal goes to the Circuit Court.", "url": "https://www.greenecountyva.gov/412/Real-Estate-Assessments", "source": "https://www.greenecountyva.gov/412/Real-Estate-Assessments", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Disabled", "summary": "For an owner 65 or older, or permanently and totally disabled, who lives in the home, with household income of no more than $35,000 in the prior year and net worth of no more than $100,000 not counting the home and up to five acres. The tax is 100% exempt at income up to $15,000, 75% exempt from $15,001 to $25,000 and 55% exempt from $25,001 to $35,000. File with the Commissioner of Revenue between January 2 and April 1 each year.", "applyBy": "April 1", "url": "https://www.greenecountyva.gov/240/Commissioner-of-Revenue", "source": "https://library.municode.com/va/greene_county/codes/code_of_ordinances?nodeId=CO_CH66TA_ARTIIPRTA_DIV3EXELHA", "confidence": "P", "changes": "annual" } ], "notes": "Greene County's Treasurer bills and collects the tax, and the Commissioner of Revenue keeps the property records and runs the relief and land use programs; values are set by a firm the county hires for each reassessment, which happens every two years (the last one in 2025). Current taxes can be paid online through the county's payment processor, with a 2.5% card fee ($1 minimum); past-due accounts that have gone to the county's outside collection firm are paid through that firm. Mailed payments go to Greene County Treasurer, P.O. Box 157, Stanardsville, VA 22973." }, "51085": { "fips": "51085", "county": "Hanover County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hanover County Treasurer's Office", "url": "https://www.hanovercounty.gov/265/Treasurers-Office", "source": "https://www.hanovercounty.gov/387/Tax-Billing-Information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hanover County Assessor's Office", "url": "https://www.hanovercounty.gov/185/Assessor", "isState": false, "source": "https://www.hanovercounty.gov/185/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hanovercounty.gov/382/Tax-Payments-Prepayments", "source": "https://www.hanovercounty.gov/382/Tax-Payments-Prepayments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "Bills are mailed about 30 days before the due date. A mailed payment is on time if postmarked on or before the due date, and an online payment is on time if made by midnight on the due date." }, { "label": "Second half", "due": "2026-10-05", "note": "Bills are mailed about 30 days before the due date. A mailed payment is on time if postmarked on or before the due date, and an online payment is on time if made by midnight on the due date." } ], "delinquencyNote": "A payment made after the due date but by the end of that month carries a 2% penalty. If the tax is not paid by the end of the month, a 10% penalty is due and interest begins to accrue at 10% a year. Delinquent notices go out about ten days after a due date.", "source": "https://www.hanovercounty.gov/374/Delinquent-Taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Hanover County Board of Equalization (after an informal review with the Assessor's Office)", "deadline": "Assessment notices are mailed in late December, and informal reviews with the Assessor's Office are heard in January on dates printed on the notice. The Board of Equalization review form must be returned to the Assessor's Office by March 15. A further appeal goes to the Hanover County Circuit Court.", "url": "https://www.hanovercounty.gov/263/Appeal-My-Real-Estate-Assessment", "source": "https://www.hanovercounty.gov/1712/Hanover-County-Guide-to-Property-Assessm", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the elderly and disabled", "summary": "For an owner or part owner who lives on the property and is 65 or older or totally and permanently disabled, with gross combined income of $60,000 or less (counting the income of relatives other than a spouse who live in the home) and net worth of $400,000 or less (not counting the house and up to 10 acres); relief is set on a sliding scale by household income and ownership share, up to $3,500 a year, and must be applied for every year with the Commissioner of the Revenue.", "applyBy": "March 1 (the next business day if March 1 falls on a weekend or holiday)", "url": "https://www.hanovercounty.gov/412/Real-Estate-Tax-Relief", "source": "https://www.hanovercounty.gov/412/Real-Estate-Tax-Relief", "confidence": "P", "changes": "annual" } ], "notes": "The county Assessor values every property each year, and the Treasurer sends the bills and collects. Property in the Town of Ashland also gets a separate real estate tax bill from the town, which bills and collects its own tax on top of the county bill; the town's tax is normally due February 5 each year, and for 2026 the town moved it to March 5 while it changed accounting software. New construction and other changes are billed on supplemental bills due on the 5th of the month. Not receiving a bill does not remove the responsibility to pay. Payments can be made online by electronic check or credit card; card payments carry a convenience fee." }, "51089": { "fips": "51089", "county": "Henry County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Henry County Treasurer's Office", "url": "https://www.henrycountyva.gov/295/Treasurer", "source": "https://www.henrycountyva.gov/295/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Henry County Commissioner of the Revenue (Real Estate Department and Office of the Assessor of Real Estate)", "url": "https://www.henrycountyva.gov/282/Real-Estate", "isState": false, "source": "https://www.henrycountyva.gov/415/General-Reassessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.henrycountyva.gov/272/Pay-My-Bill", "source": "https://www.henrycountyva.gov/272/Pay-My-Bill", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (due October 1, no penalty through October 31)", "due": "2026-10-31", "note": "The county code makes real estate tax due October 1 and charges no penalty or interest on payments made on or before October 31. October 31, 2026 is a Saturday. Virginia law lets an act due on a weekend under a local ordinance be done on the next business day, Monday, November 2, 2026, but the county has not said how it will treat the 2026 date, so paying by Friday, October 30 is the safe choice." } ], "delinquencyNote": "Tax not paid by the end of the penalty-free period is charged a 10% penalty. Interest of 8% a year on the unpaid tax starts six months after the October 1 due date.", "source": "https://library.municode.com/va/henry_county/codes/code_of_ordinances?nodeId=COOR_CH8FITA_ARTIGE_S8-104PADAPEFAPAWHDU", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Henry County Board of Equalization (an owner may instead start with a review by the Office of the Assessor of Real Estate, or petition the Circuit Court directly)", "deadline": "For the 2026 general reassessment, Board of Equalization applications were due by 5:00 p.m. on March 31, 2026. The Assessor's Office takes questions and review requests about an assessment at any time of year. An owner who starts with the Board of Equalization can appeal its decision only to the Circuit Court.", "url": "https://www.henrycountyva.gov/416/Reassessment-Appeal-Process", "source": "https://www.henrycountyva.gov/416/Reassessment-Appeal-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Disabled", "summary": "For an owner-occupant who is 65 or older, or permanently and totally disabled, as of January 1, with household income of $40,000 or less from all sources and net worth of $50,000 or less (not counting the home and one acre): the county exempts 80% of the real estate tax for income up to $20,000, 50% up to $30,000 and 20% up to $40,000, capped at $500 a year. These limits were adopted by the Board of Supervisors on May 26, 2026. Applicants must file every year. The county code requires filing after January 1 and before April 1, though the Commissioner may accept late filing from first-time applicants or in hardship cases; the county's relief page gives May 1.", "applyBy": "Before April 1 (the county's relief page gives May 1)", "url": "https://www.henrycountyva.gov/281/Real-Estate-Tax-Relief", "source": "https://www.henrycountyva.gov/AgendaCenter/ViewFile/Minutes/_05262026-371", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values property and runs the elderly and disabled relief program; the Treasurer sends the bills and collects. 2026 values come from a general reassessment, which Henry County carries out every four years. Owners whose value changed were mailed a notice; owners whose value did not change got no notice. Personal property tax has its own schedule, due December 1 with no penalty through December 15. Property inside the Town of Ridgeway also gets a separate town real estate bill, which the town mails and collects itself; the town's 2026 bill is also due October 1. Online payments run through Invoice Cloud, which charges a service fee. The county does not tell mortgage companies about a new assessment, so escrowed owners should send the notice to their lender." }, "51093": { "fips": "51093", "county": "Isle of Wight County", "state": "Virginia", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Isle of Wight County Treasurer's Office", "url": "https://www.isleofwight.gov/government/treasurer/index.php", "source": "https://www.isleofwight.gov/government/treasurer/real_estate_tax.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Isle of Wight County Commissioner of the Revenue", "url": "https://www.isleofwight.gov/government/commissioner_of_the_revenue/real_estate_assessments.php", "isState": false, "source": "https://www.isleofwight.gov/government/treasurer/real_estate_tax.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.isleofwight.gov/government/treasurer/making_a_payment.php", "source": "https://www.isleofwight.gov/government/treasurer/making_a_payment.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (July through December)", "due": "2026-12-05", "note": "The county's tax year runs July 1 to June 30, so the December bill is the first bill of the year. A postmark on or before the due date is accepted, and the Treasurer's drop box is open 24 hours a day. December 5, 2026 is a Saturday. The county's pages do not state a weekend rule, but Virginia law (Code of Virginia section 1-210 E) lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time." }, { "label": "Second half (January through June)", "due": "2027-06-05", "note": "June 5, 2027 is a Saturday; under Virginia law (Code of Virginia section 1-210 E) a payment made on Monday, June 7, 2027 is on time." } ], "delinquencyNote": "A payment received after the due date accrues penalty and interest; the county's pages do not print the rates. Virginia law caps the penalty at 10% of the tax past due (or $10 if greater, but never more than the tax) and interest at 10% a year in the first year. Not receiving a bill does not excuse penalty and interest. Past due taxes can be collected by setoff against state refunds, bank levy, employer liens, DMV stops and property seizure.", "source": "https://www.isleofwight.gov/government/treasurer/tax_due_dates.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Isle of Wight County Commissioner of the Revenue (informal review), then the Circuit Court (a Board of Equalization sits only in the year after a general reassessment)", "deadline": "Isle of Wight reassesses every four years; the current values took effect July 1, 2023, and the next reassessment takes effect July 1, 2027, with notices mailed in spring 2027 that give the hearing dates. Until then, an owner who disagrees with a value can contact the Commissioner of the Revenue's office to discuss it and get guidance on filing an appeal, and may apply to the Circuit Court within three years from the end of the tax year or one year from the date of the assessment, whichever is later (Code of Virginia section 58.1-3984).", "url": "https://www.isleofwight.gov/government/commissioner_of_the_revenue/real_estate_assessments.php", "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3984/", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who owns and lives in the home, with household income of $59,300 or less in the prior calendar year and net worth of $248,600 or less (not counting the home): the county exempts 100%, 75%, 50% or 25% of the real estate tax depending on income, up to $2,000 a year. It is an exemption, not a deferral, so nothing is ever repaid. A new application, by appointment with the Commissioner of the Revenue, is required every year.", "applyBy": "June 30. Applications are taken from January 1 to June 30, and relief applies to the bills due the following December and June. The Treasurer's pages give an older date, so confirm with the Commissioner of the Revenue.", "url": "https://www.isleofwight.gov/government/commissioner_of_the_revenue/tax_relief.php", "source": "https://www.isleofwight.gov/government/commissioner_of_the_revenue/tax_relief.php", "confidence": "S", "changes": "annual" } ], "notes": "The county's tax year runs July 1 to June 30: the December bill covers July through December and the June bill covers January through June, and reassessed values also take effect on July 1. The Commissioner of the Revenue values property and the Treasurer bills and collects. Developed residential property also pays a stormwater fee of $41.04 a year, billed in two halves on the real estate bill. The Towns of Smithfield and Windsor levy their own real estate tax on top of the county's; Smithfield's town bill is due in June on its own date, so check with your town. Owners with an escrow account still get a copy of the bill, but supplemental bills are not sent to the mortgage company and must be forwarded or paid by the owner. Card payments online or by phone carry a convenience fee. Mailed payments go to County of Isle of Wight Treasurer, P.O. Box 79, Isle of Wight, VA 23397." }, "51095": { "fips": "51095", "county": "James City County", "state": "Virginia", "taxYear": "Fiscal Year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "James City County Treasurer's Office", "url": "https://www.jamescitycountyva.gov/384/Treasurer", "source": "https://web.archive.org/web/20260919095126/https://www.jamescitycountyva.gov/m/faq?cat=30", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "James City County Real Estate Assessments Division", "url": "https://www.jamescitycountyva.gov/364/Real-Estate-Assessments", "isState": false, "source": "https://web.archive.org/web/20260823013311/https://www.jamescitycountyva.gov/386/Assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jamescitycountyva.gov/3500/ePayment", "source": "https://web.archive.org/web/20260919095126/https://www.jamescitycountyva.gov/m/faq?cat=30", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (July 1 to December 31)", "due": "2026-12-05", "note": "December 5, 2026 falls on a Saturday. The Treasurer says that when the fifth falls on a weekend or holiday, taxes are due the next business day, which makes it Monday, December 7, 2026. Payments postmarked on or before the due date are on time." }, { "label": "Second half (January 1 to June 30)", "due": "2027-06-05", "note": "June 5, 2027 falls on a Saturday, so under the same rule taxes are due Monday, June 7, 2027." } ], "delinquencyNote": "A half not paid by its due date (or by the next business day when the Treasurer's office is closed on the due date) is charged a penalty of 10% of the tax past due or $10, whichever is greater, never more than the tax. Interest of 10% a year starts on the first day of the month after the month the tax was due, so from January 1 for the December half and July 1 for the June half.", "source": "https://library.municode.com/va/james_city_county/codes/code_of_ordinances?nodeId=CD_ORD_CH20TA_ARTVIREESAS_S20-27.1WHREPRTADUPA", "confidence": "P", "changes": "annual" }, "appeal": { "body": "James City County Board of Equalization", "deadline": "The county reassesses every property as of January 1 of each even-numbered year and mails a Notice of Assessment Change (typically by March 1) only to owners whose value changed. Under the County Code, an owner first asks the Real Estate Assessments Division for a review by February 1 of the assessment year or within 30 days after the notice was mailed, whichever is later, and can then apply to the Board of Equalization by March 1 or within 30 days after the review deadline, whichever is later; the deadlines are printed on the notice. The 2026 windows, for values effective July 1, 2026, have closed, and the next general reassessment is as of January 1, 2028. An owner must go through the Board of Equalization before taking the assessment to the Circuit Court for the City of Williamsburg and County of James City.", "url": "https://www.jamescitycountyva.gov/367/Board-of-Equalization", "source": "https://library.municode.com/va/james_city_county/codes/code_of_ordinances?nodeId=CD_ORD_CH20TA_ARTVIREESAS_S20-28DEAPASDEREESASBOEQ", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Elderly and Disabled Real Estate Exemption", "summary": "For owners who live in the home and are 65 or older or permanently and totally disabled, with total household income of no more than $55,000 and net worth of no more than $200,000 (not counting the home and up to 10 acres); it exempts the tax on up to the first $150,000 of assessed value, and must be applied for each year with the Commissioner of the Revenue between January 1 and June 1 (first-time applicants and hardship cases until June 30).", "applyBy": "June 1", "url": "https://www.jamescitycountyva.gov/461/Elderly-Disabled-Real-Estate-Exemptions", "source": "https://library.municode.com/va/james_city_county/codes/code_of_ordinances?nodeId=CD_ORD_CH20TA_ARTIIEXCEPEREESTA_S20-10QUEX", "confidence": "P", "changes": "annual" } ], "notes": "The county works on a July 1 to June 30 fiscal year and bills real estate tax in two halves, in arrears: the bill due December 5 covers July through December, and the bill due June 5 covers January through June. The Treasurer bills and collects; the Real Estate Assessments Division sets the value, and the Commissioner of the Revenue runs the elderly and disabled exemption. Supplemental bills for new homes and additions carry their own due dates. Anyone who has not received a bill by November 15 or May 15 should call the Treasurer, because taxes are due even if no bill arrives. Payments can be made online, by phone at 855-329-4498, or in person at the Government Center or the Toano satellite office; card and e-check payments carry a convenience fee." }, "51099": { "fips": "51099", "county": "King George County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "King George County Treasurer", "url": "https://www.kinggeorgecountyva.gov/257/Treasurer", "source": "https://www.kinggeorgecountyva.gov/257/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "King George County Commissioner of the Revenue", "url": "https://www.kinggeorgecountyva.gov/172/Commissioner-of-the-Revenue", "isState": false, "source": "https://www.kinggeorgecountyva.gov/172/Commissioner-of-the-Revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.kinggeorgecountyva.gov/1193/Bill-Payments", "source": "https://www.kinggeorgecountyva.gov/1193/Bill-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-07-06", "note": "The county code sets June 5 as the first-half due date. For 2026 the county extended it to Monday, July 6, 2026, because bills went out in early June." }, { "label": "Second half", "due": "2026-12-05", "note": "The county's pages print December 5. In 2026 December 5 is a Saturday. Virginia law lets a payment due on a weekend under a local ordinance be made on the next business day, which is Monday, December 7, 2026, but the county has not announced its 2026 second-half date, so paying by Friday, December 4 is the safe choice." } ], "delinquencyNote": "An installment not paid by its due date is charged a penalty of 10% of the tax past due or $10, whichever is greater, but never more than the tax itself. The tax and penalty then bear interest of 10% a year, starting the day after the due date.", "source": "https://library.municode.com/va/king_george_county/codes/code_of_ordinances?nodeId=CH14TA_ARTIIREESTA_DIV1GE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "King George County Board of Equalization (after an optional review by the county's reassessment contractor, VISION Government Solutions)", "deadline": "For the 2026 reassessment, reviews with VISION had to be filed by March 24, 2026, and appeals to the Board of Equalization were accepted from April 4 to May 4, 2026.", "url": "https://www.kinggeorgecountyva.gov/2629/2026-Reassessment", "source": "https://www.kinggeorgecountyva.gov/2629/2026-Reassessment", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Exemption for the Elderly and Disabled", "summary": "A county real estate tax exemption on the home for an owner (or either spouse) aged 65 or older, or permanently and totally disabled, who lives there as their sole dwelling, when the household's combined gross income is $40,000 or less and net worth is $60,000 or less (not counting the home and up to five acres). A new application is required every year. The county's application and cover letter ask for it by March 1, though the county code allows filing until April 1.", "applyBy": "March 1 (the county code allows until April 1)", "url": "https://www.kinggeorgecountyva.gov/688/Real-Estate-Taxes", "source": "https://www.kinggeorgecountyva.gov/DocumentCenter/View/12115/2024-Exemption-for-the-Elderly-and-Disabled-Application", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue assesses property and handles the elderly and disabled exemption; the Treasurer sends the bills and collects. Real estate and personal property taxes are normally due on the same two dates, June 5 and December 5. 2026 was a reassessment year, and the 2026 real estate rate is $0.58 per $100 of assessed value, down from $0.68 in 2025. Card payments, in the office or online, carry a 3% convenience fee. The Treasurer also accepts payments in installments during the year ahead of the bill; call 540-775-2571." }, "51107": { "fips": "51107", "county": "Loudoun County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Loudoun County Treasurer's Office", "url": "https://www.loudoun.gov/129/Treasurers-Office", "source": "https://www.loudoun.gov/1911/Taxes-in-Loudoun-County", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Loudoun County Commissioner of the Revenue", "url": "https://www.loudoun.gov/cor", "isState": false, "source": "https://www.loudoun.gov/1911/Taxes-in-Loudoun-County", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.loudoun.gov/paytaxes", "source": "https://www.loudoun.gov/1894/Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (January 1 to June 30)", "due": "2026-06-05", "note": "Bills for the first half are generally mailed in late April. A mailed payment must be postmarked by the due date; the county says it has no grace period." }, { "label": "Second half (July 1 to December 31)", "due": "2026-12-07", "note": "The usual second-half due date is December 5. In 2026 December 5 is a Saturday; Virginia law lets a payment due on a weekend be made on the next business day, and the county's 2026 assessment announcement gives the second-half due date as Monday, December 7. Bills for the second half are generally mailed in late October." } ], "delinquencyNote": "A payment received or postmarked after the due date carries a 10% penalty. The penalty becomes part of the tax, and interest accrues on both the tax and the penalty at 10% a year. Taxes are due on the due date even while an assessment review or appeal is pending.", "source": "https://www.loudoun.gov/CivicAlerts.asp?AID=10405", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Loudoun County Board of Equalization (after an optional administrative review by the Commissioner of the Revenue)", "deadline": "An administrative review must be requested from the Commissioner of the Revenue by March 16, and appeals to the Board of Equalization must be filed by June 1. Both deadlines have passed for the 2026 assessment. A further appeal goes to the Circuit Court.", "url": "https://www.loudoun.gov/6138/Appealing-a-Real-Estate-Assessment", "source": "https://www.loudoun.gov/6138/Appealing-a-Real-Estate-Assessment", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for Older Adults and Residents with Disabilities", "summary": "For an owner (or one spouse) aged 65 or older, or permanently and totally disabled, who lives in the home: the county exempts real estate tax on the home and up to three acres, fully for 2026 when household income is $87,000 or less and net worth (not counting the home and up to 10 acres) is $498,000 or less, and by 50% at lower income limits for net worth up to $1,028,000.", "applyBy": "April 1 for returning applicants; December 31 for first-time applicants", "url": "https://www.loudoun.gov/5002/Real-Property-Tax-Exemption-Older-Adults", "source": "https://www.loudoun.gov/5002/Real-Property-Tax-Exemption-Older-Adults", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values every property each year as of January 1, and assessment notices go out in February; the Treasurer sends the bills and collects. The county also bills and collects the town real estate tax for all seven incorporated towns (Hamilton, Hillsboro, Leesburg, Lovettsville, Middleburg, Purcellville and Round Hill), so the town tax appears as a separate line on the same county bill and is paid with one payment to the county. A property in a special tax district may get an additional bill, and some mortgage companies do not pay it. Online card payments run through the Paymentus portal: eChecks are free, while credit cards, debit cards and digital wallets carry a service fee." }, "51117": { "fips": "51117", "county": "Mecklenburg County", "state": "Virginia", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Mecklenburg County Treasurer's Office", "url": "https://www.mecklenburgva.com/207/Treasurer", "source": "https://www.mecklenburgva.com/214/Real-Estate-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mecklenburg County Commissioner of the Revenue", "url": "https://www.mecklenburgva.com/161/Commissioner-of-Revenue", "isState": false, "source": "https://www.mecklenburgva.com/214/Real-Estate-Taxes", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://meckweb.mecklenburgva.com/Applications/trapps/default.htm", "source": "https://www.mecklenburgva.com/207/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment (December bill)", "due": "2026-12-05", "note": "The December bill is mailed in October. December 5, 2026 is a Saturday. The county has not announced a different date; Virginia law lets a payment due on a weekend be made on the next business day, Monday, December 7. Mail postmarked by December 5 is accepted without penalty." }, { "label": "Second installment (June bill)", "due": "2027-06-05", "note": "The June bill is mailed in April. June 5, 2027 is a Saturday. The county has not announced a different date; Virginia law lets a payment due on a weekend be made on the next business day, Monday, June 7. Mail postmarked by June 5 is accepted without penalty." } ], "delinquencyNote": "Each installment is half of the year's tax. A late payment penalty of 10% (at least $10) is added the day after the due date, and interest at 10% a year is charged from that same day. Not receiving a bill does not excuse the penalty or interest.", "source": "https://www.mecklenburgva.com/AgendaCenter/ViewFile/Minutes/_05112026-226", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Mecklenburg County Board of Equalization", "deadline": "For the 2026 reassessment, an application to appear before the Board of Equalization must be filed with the Commissioner of the Revenue's office by April 30, 2027. The board meets on the second Tuesday of each month from September 2026 through June 2027.", "url": "https://www.mecklenburgva.com/384/Board-of-Equalization", "source": "https://www.mecklenburgva.com/DocumentCenter/View/1200/2026-BOARD-OF-EQUALIZATION-NOTICE", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Commissioner of the Revenue values the home and the Treasurer sends the bill and takes payment. The county's tax year runs July 1 through June 30, so the December bill is the first half of the 2026-27 tax and the June bill is the second half. The county reassesses every two years; the latest general reassessment took effect for 2026. Town residents may also get a separate town tax bill: the Town of Clarksville, for example, bills its own real estate tax, due February 1. The county says it offers no real estate tax relief program for older residents." }, "51121": { "fips": "51121", "county": "Montgomery County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Montgomery County Treasurer's Office", "url": "https://www.montgomerycountyva.gov/1/departments-services/treasurer", "source": "https://www.montgomerycountyva.gov/1/departments-services/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montgomery County Reassessment Office", "url": "https://www.montgomerycountyva.gov/1/departments-services/reassessment", "isState": false, "source": "https://www.montgomerycountyva.gov/1/departments-services/reassessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.montgomerycountyva.gov/payments", "source": "https://www.montgomerycountyva.gov/payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "A payment is on time if it is postmarked on the due date or placed in the Treasurer's 24-hour drop box by midnight that day." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The Treasurer's Office says a due date that falls on a Saturday, Sunday or legal holiday moves to the next business day, so a payment made on Monday, December 7, 2026 is on time. A payment is on time if it is postmarked on the due date or placed in the drop box by midnight." } ], "delinquencyNote": "A 10% penalty is added to a half not paid by its due date, and the unpaid tax and penalty then carry interest of 10% a year. For the December half, interest starts January 1 of the next year. The county's own pages do not say on what date interest starts on a late June half.", "source": "https://montgomerycountyva.gov/docs/default-source/default-document-library/draft-ordinance---2025b-re-and-2025-pp-taxes-penalty-interest-due-to-weather.pdf?sfvrsn=ced32ccb_0", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Montgomery County Board of Equalization", "deadline": "The county is reassessing every property for 2027. Owners will receive notices of their new values in the fall of 2026, and the new values take effect January 1, 2027. The county has not yet published the dates for asking for a review or a Board of Equalization hearing on the new values; the notice itself explains how to appeal. A decision of the Board can be taken to the Circuit Court.", "url": "https://www.montgomerycountyva.gov/2/living-here/2027-reassessment", "source": "https://www.montgomerycountyva.gov/2/living-here/2027-reassessment", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Tax exemption and deferral for the elderly and disabled", "summary": "For an owner who is 65 or older, or permanently and totally disabled, and lives in the home (mobile homes included), with total household income of $72,000 or less (the first $10,000 of each relative's income, other than a spouse's, is left out, as is the first $10,000 of a disabled owner's income) and net worth of $210,000 or less not counting the home and up to one acre: the county exempts 100% of the real estate tax at income up to $46,000, 60% up to $58,000 and 40% up to $72,000. Qualifying owners can instead defer the tax, which is then paid when the home is sold or within a year after the last qualifying owner's death.", "applyBy": "March 1 for repeat applicants; first-time applicants may apply until December 31, but the tax is still due on the usual dates.", "url": "https://www.montgomerycountyva.gov/1/departments-services/commissioner-of-revenue/tax-relief---seniors-disabled-citizens", "source": "https://www.montgomerycountyva.gov/docs/default-source/default-document-library/draft-ordinance---elderly-tax-reliefdd11ac896269483485ac05c87d114534.pdf?sfvrsn=e4bf6272_2", "confidence": "P", "changes": "annual" } ], "notes": "The Reassessment Office sets values (the 2027 reassessment is being done by a contracted firm); the Commissioner of the Revenue keeps real estate records and runs the relief programs; the Treasurer bills and collects. Real estate is billed in two halves, due June 5 and December 5, and the 2026 county rate is $0.81 per $100 of assessed value. Owners inside the Town of Christiansburg also get a separate town real estate bill, due December 5, and the Town of Blacksburg also levies its own real estate tax, billed by the town. Online payments by card carry a 2.35% fee (at least $2) and e-checks a $1 fee." }, "51125": { "fips": "51125", "county": "Nelson County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Nelson County Treasurer", "url": "https://www.nelsoncounty-va.gov/government/treasurer/", "source": "https://web.archive.org/web/20260711175427/https://www.nelsoncounty-va.gov/government/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Nelson County Commissioner of the Revenue", "url": "https://www.nelsoncounty-va.gov/government/commissioner-of-the-revenue/", "isState": false, "source": "https://web.archive.org/web/20260711175412/https://www.nelsoncounty-va.gov/government/commissioner-of-the-revenue/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://paynelsoncountyva.us/", "source": "https://web.archive.org/web/20260612134731/https://www.nelsoncounty-va.gov/notice-nelson-county-treasurer-personal-property-and-real-estate-taxes-due-june-5-2026/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "Half of the year's real estate tax is due on or before June 5." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. County code says a due date that falls on a day county offices are closed moves to the next day they are open, and the Treasurer's Office is open Monday through Friday, so a payment made on Monday, December 7, 2026 is on time." } ], "delinquencyNote": "A penalty of 10% of the unpaid tax is added the day after the due date and becomes part of the tax. Interest of 10% a year starts the day after the last day of the month the tax was due, so July 1 for the June bill and January 1 for the December bill. From the second year of delinquency the rate is 10% or the federal underpayment rate, whichever is higher.", "source": "https://library.municode.com/va/nelson_county/codes/code_of_ordinances?nodeId=NECOCO_CH11TA_ARTIINGE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Nelson County Board of Equalization (after an informal review by the county's reassessment office)", "deadline": "Nelson County reassesses every four years. For the 2026 reassessment, notices were mailed in late November 2025, informal appeals to the reassessment office had to be received by December 18, 2025, and applications to the Board of Equalization were due April 15, 2026 (county code sets April 15 of the year after a general reassessment, moved to the next business day if it falls on a weekend or holiday). Those deadlines have passed. Under state law, an owner who believes an assessment is wrong can still apply to the Commissioner of the Revenue for a correction, or to the Circuit Court, within three years after the end of the tax year.", "url": "https://www.nelsoncounty-va.gov/government/2026-reassessment/", "source": "https://web.archive.org/web/20260513064225/https://www.nelsoncounty-va.gov/wp-content/uploads/2025/12/REASSESMENT-FREQUENTLY-ASKED-QUESTIONS.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax exemption for the elderly and disabled", "summary": "For an owner who is at least 65 (as of May 15 of the tax year) or permanently and totally disabled and lives in the home as the sole dwelling, with combined household income of no more than $75,000 and net worth of no more than $125,000 (not counting the home and up to one acre): the county exempts 10% to 80% of the real estate tax, depending on income and net worth.", "applyBy": "Between January 2 and February 15 each year", "url": "https://www.nelsoncounty-va.gov/government/commissioner-of-the-revenue/", "source": "https://library.municode.com/va/nelson_county/codes/code_of_ordinances?nodeId=NECOCO_CH11TA_ARTIIREPRTA_DIV2EXELDI", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue keeps the real estate records and runs the elderly and disabled relief program; the Treasurer sends the bill and collects it. The 2026 general reassessment was done by the county's contract appraiser, Wampler-Eanes Appraisal Group, and its values took effect January 1, 2026, so 2026 bills are the first on the new values. Mailed payments go to Nelson County Treasurer, P.O. Box 100, Lovingston, VA 22949, and there is a drop box at the Courthouse (no cash)." }, "51133": { "fips": "51133", "county": "Northumberland County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Northumberland County Treasurer's Office", "url": "https://www.co.northumberland.va.us/1295/Treasurer", "source": "https://www.co.northumberland.va.us/1295/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Northumberland County Commissioner of the Revenue", "url": "https://www.co.northumberland.va.us/1291/Commissioner-of-Revenue", "isState": false, "source": "https://www.co.northumberland.va.us/1291/Commissioner-of-Revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.northumberland.va.us/1295/Treasurer", "source": "https://www.co.northumberland.va.us/1295/Treasurer", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-11-05", "note": "Real estate and personal property taxes are both paid in one annual bill due on or before November 5. November 5, 2026 is a Thursday." } ], "delinquencyNote": "Tax not paid by November 5 is charged a penalty of 10% of the tax past due, never more than the tax itself. Interest of 10% a year on the unpaid tax and penalty starts the day after the due date. The Treasurer may waive penalty and interest when a late payment was not the taxpayer's fault.", "source": "https://ecode360.com/45503497", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Northumberland County Board of Equalization", "deadline": "For the 2026 reassessment, owners had to schedule a hearing with the Board of Equalization by 4 p.m. on April 15, 2026, for hearings held April 6 through May 11, 2026.", "url": "https://www.co.northumberland.va.us/1199/Board-of-Equalization-Updates", "source": "https://www.co.northumberland.va.us/1199/Board-of-Equalization-Updates", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Disabled", "summary": "For an owner-occupant who is 65 or older, or permanently and totally disabled, with household income of $20,000 or less and net worth of $100,000 or less (not counting the home and one acre): the county exempts 100% of the real estate tax for income under $14,000, 80% up to $16,000, 60% up to $18,000 and 40% up to $20,000, never more than $400 a year. An affidavit or a no-change certification is filed with the Commissioner of the Revenue every year.", "applyBy": "May 1 (filing opens February 1)", "url": "https://ecode360.com/7760234", "source": "https://ecode360.com/7760234", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue assesses property and handles the elderly and disabled relief; the Treasurer sends the bills and collects. 2026 values come from a countywide reassessment. The Treasurer lists the county real estate rate as $0.51 per $100 of assessed value as of July 1, 2026. Property inside the Town of Kilmarnock, which lies partly in Northumberland County, also gets a separate town real estate bill, mailed in November and due in December. The county has no payment page of its own: its online payment link opens the general home page of Official Payments, a payment processor, and the Treasurer's page gives the mailing address and office hours for paying by mail or in person." }, "51137": { "fips": "51137", "county": "Orange County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Orange County Treasurer's Office", "url": "https://orangecountyva.gov/396/Treasurer", "source": "https://orangecountyva.gov/396/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Orange County Real Estate Assessment Department", "url": "https://orangecountyva.gov/1138/Real-Estate-Assessment", "isState": false, "source": "https://orangecountyva.gov/1138/Real-Estate-Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://orangecountyva.gov/403/Payment-Options", "source": "https://orangecountyva.gov/403/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-12-05", "note": "Since the county aligned its tax year with its July to June fiscal year, the December bill carries the first half of the year's real estate tax, based on the January 1, 2026 assessment and the rate set in spring 2026. December 5, 2026 is a Saturday. The county's pages do not state a weekend rule, but Virginia law (Code of Virginia section 1-210 E) lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time. A mailed payment must carry a U.S. Postal Service postmark (not a postage meter stamp) dated on or before the due date. Items left in the after-hours drop box are not processed until the next business day." }, { "label": "Second half", "due": "2027-06-05", "note": "The second half is billed in the spring and due June 5, based on the same assessment and rate as the December bill. June 5, 2027 is a Saturday; under Virginia law (Code of Virginia section 1-210 E) a payment made on Monday, June 7, 2027 is on time." } ], "delinquencyNote": "A 10% late payment penalty is added to any tax not paid or postmarked by the due date. Interest of 10% a year is charged on the unpaid tax and penalty from the day after the due date and is added on the first of each month until paid (one county page instead says interest starts January 1 for the December half and July 1 for the June half). The Treasurer also charges a $25 collection fee on each late bill and $25 for each lien or DMV registration stop. After 30 days the Treasurer may place liens on bank accounts, hold state income tax refunds or block DMV registration, and property with taxes more than two years delinquent is assigned to an attorney to be sold at auction.", "source": "https://orangecountyva.gov/1221/Late-Payment-Information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Orange County Real Estate Assessment Department, then the Board of Equalization", "deadline": "Orange County reassesses every property every year, and notices are mailed in the spring. For 2026 values, appeals to the Real Estate Assessment Department were due by close of business June 8, 2026, and appeals to the Board of Equalization by July 8, 2026; new deadlines are printed on each year's notice. After those dates, an owner may apply to the Circuit Court within three years from the end of the tax year or one year from the date of the assessment, whichever is later (Code of Virginia section 58.1-3984).", "url": "https://www.orangecountyva.gov/1202/Understanding-Reassessments-Taxes", "source": "https://www.orangecountyva.gov/1202/Understanding-Reassessments-Taxes", "confidence": "P", "changes": "annual" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Handicapped", "summary": "For an owner aged 65 or older on December 31 of the prior year, or permanently and totally disabled, who lives in the home as their sole dwelling, with household income of $50,000 or less and net worth of $150,000 or less (not counting the home and up to two acres): the county exempts part of the real estate tax on the home, from 10% to 90% on the county's most recent published schedule, depending on income and net worth. In April 2026 the Board of Supervisors considered changes to the income brackets and the application deadline. A new application with a notarized affidavit is required every year.", "applyBy": "March 1 on the county's current pages; in April 2026 the county proposed moving the deadline to June 5, so confirm with the Commissioner of the Revenue.", "url": "https://orangecountyva.gov/599/Tax-Relief-for-the-Elderly-and-Handicapp", "source": "https://orangecountyva.gov/599/Tax-Relief-for-the-Elderly-and-Handicapp", "confidence": "S", "changes": "annual" } ], "notes": "The county moved its tax year to match its July to June fiscal year in 2025. Bills are still due each December and June, and there was no extra bill: the December bill is the first half of the year and the June bill is the second half, both based on the assessment and rate from the calendar year the December bill falls in. The Real Estate Assessment Department values property every year; the Treasurer bills and collects. The Towns of Orange and Gordonsville levy their own real estate tax on top of the county's; check with your town about its bill. Card payments carry a 3.75% fee (minimum $2.50) and e-checks a $0.95 fee, charged by the processor, Tyler Payments. Mailed payments go to Orange County Treasurer, P.O. Box 469, Orange, VA 22960; items left in the after-hours drop box are processed the next business day." }, "51139": { "fips": "51139", "county": "Page County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Page County Treasurer's Office", "url": "https://www.pagecounty.virginia.gov/197/Treasurer", "source": "https://www.pagecounty.virginia.gov/197/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Page County Commissioner of the Revenue", "url": "https://www.pagecounty.virginia.gov/155/Commissioner-of-the-Revenue", "isState": false, "source": "https://www.pagecounty.virginia.gov/155/Commissioner-of-the-Revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.pagecounty.virginia.gov/200/Payment-Options", "source": "https://www.pagecounty.virginia.gov/200/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "The yearly real estate tax is collected in two halves, due June 5 and December 5. A mailed payment is on time if the U.S. Postal Service postmark is on or before the due date." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The county's pages do not restate a weekend rule, but Virginia law (Code of Virginia section 1-210 E) lets an act due on a Saturday, Sunday or legal holiday be done on the next business day, so a payment made on Monday, December 7, 2026 should be on time. Paying by Friday, December 4 avoids any doubt. A mailed payment is on time if postmarked by the due date." } ], "delinquencyNote": "Penalty and interest are charged on any bill not paid by its due date, and not receiving a bill does not excuse them. The county's tax pages do not print its rates. Virginia law sets the most a county may charge: a penalty of 10% of the tax past due (or $10 if that is more, but never more than the tax), and interest of up to 10% a year in the first year, starting no earlier than the day after the due date. These are legal maximums, not a statement of the county's own rates.", "source": "https://www.pagecounty.virginia.gov/202/Real-Estate-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Page County Board of Equalization for the 2026 general reassessment; otherwise the Page County Circuit Court", "deadline": "For the 2026 general reassessment, appeals to the Board of Equalization, with all written evidence, had to be delivered or postmarked by July 1, 2026. The county appoints a Board of Equalization only after a general reassessment, which it holds every four to six years. Under Virginia law (Code of Virginia section 58.1-3984), an owner may also apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://law.lis.virginia.gov/vacode/58.1-3984/", "source": "https://web.archive.org/web/20260403170228/https://www.pagecounty.virginia.gov/417/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly", "summary": "For an owner aged 65 or older, or totally disabled, on December 31 before the tax year, whose household income does not exceed the county's median household income and whose net worth does not exceed $114,000: the county exempts 100%, 50% or 25% of the real estate tax depending on how income compares with the median (100% at 40% of the median or less, 50% up to 50%, 25% up to 60%, nothing above 60%). It is an exemption, not a deferral, so nothing is owed back later. A new application is required every year, filed with the Commissioner of the Revenue.", "applyBy": "April 1 (applications are accepted from January 1)", "url": "https://www.pagecounty.virginia.gov/164/Tax-Relief", "source": "https://www.pagecounty.virginia.gov/164/Tax-Relief", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values property and the Treasurer sends the bills and collects. Property inside the Towns of Luray, Shenandoah and Stanley also owes a town real estate tax on top of the county bill; ask the town about that bill. If you sell property, forward the tax bill to the new owner or return it to the Treasurer's Office. Card payments carry a 2.81% fee; cash and checks carry none. Mailed and in-person payments go to the Treasurer's Office, 103 South Court Street, Suite A, Luray, VA 22835." }, "51141": { "fips": "51141", "county": "Patrick County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Patrick County Treasurer's Office", "url": "https://www.co.patrick.va.us/223/Treasurers-Office", "source": "https://www.co.patrick.va.us/223/Treasurers-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Patrick County Commissioner of the Revenue", "url": "https://www.co.patrick.va.us/164/Commissioner-of-Revenue", "isState": false, "source": "https://www.co.patrick.va.us/164/Commissioner-of-Revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.patrick.va.us/223/Treasurers-Office", "source": "https://www.co.patrick.va.us/223/Treasurers-Office", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "One statement with two payment stubs is mailed for each parcel, and no reminder notice is sent. The whole year may be paid by June 5 by sending both stubs." }, { "label": "Second half", "due": "2026-12-07", "note": "The usual second-half due date is December 5. The county says that when June 5 or December 5 falls on a weekend, taxes are accepted without penalty on the following Monday, and it printed December 7, 2026 as this year's date because December 5, 2026 is a Saturday." } ], "delinquencyNote": "A 10% penalty is added to an unpaid half the day after its due date (June 6 and December 8 in 2026). Interest of 10% a year starts to run on the unpaid tax and penalty 26 days after each due date.", "source": "https://web.archive.org/web/20260424210543/https://www.co.patrick.va.us/m/newsflash/Home/Detail/148", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The reassessment firm's staff assessors (informal review), then the Patrick County Board of Equalization, then the Circuit Court of Patrick County", "deadline": "Patrick County reassesses every six years, and the next general reassessment takes effect January 1, 2027. Notices are expected in fall 2026; each notice gives the window for an informal review and the hearing dates, and the county has not yet published them. Outside that process, Virginia law lets an owner apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://www.co.patrick.va.us/329/Reassessment", "source": "https://www.co.patrick.va.us/329/Reassessment", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Elderly and Handicapped Real Estate Tax Relief", "summary": "For an owner who is 65 or older, or 100% disabled, on December 31 of the prior year, who owns the home on January 1 and lives in it as their only dwelling, with household gross income of $32,000 or less and net worth of $100,000 or less (not counting up to $100,000 of the value of the home and one acre), and who has paid all prior real estate taxes: the county exempts up to $500 of the tax on the home and one acre. A new application is required every year.", "applyBy": "March 1 (applications are accepted from January 2)", "url": "https://www.co.patrick.va.us/164/Commissioner-of-Revenue", "source": "https://www.co.patrick.va.us/DocumentCenter/View/1655/Elderly-Tax-Relief-2026", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values new construction between reassessments, a contracted firm is doing the 2027 general reassessment, and the Treasurer collects the tax. Online and phone payments go through the county's card processor, ACI Payments, which charges a fee; card payments at the Treasurer's Office carry a 3% fee and the cardholder must be present. Homes inside the Town of Stuart also owe a town real estate tax of 17.2 cents per $100, which the town says is due December 31." }, "51145": { "fips": "51145", "county": "Powhatan County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Powhatan County Treasurer", "url": "https://www.powhatanva.gov/316/Treasurer", "source": "https://www.powhatanva.gov/1806/Payment-Options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Powhatan County Commissioner of the Revenue and Chief Assessor", "url": "https://www.powhatanva.gov/197/Real-Estate-Assessments", "isState": false, "source": "https://library.municode.com/va/powhatan_county/codes/code_of_ordinances?nodeId=CO_CH70TA_ARTIIREPRTA_DIV1ADEREESAS_S70-37COAS", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.powhatanva.gov/1806/Payment-Options", "source": "https://www.powhatanva.gov/1806/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "First-half real estate bills for 2026 were mailed May 8." }, { "label": "Second half", "due": "2026-11-05", "note": "November 5, 2026 is a Thursday." } ], "delinquencyNote": "A one-time 10% penalty is added the day after each due date. Interest of 10% a year is added from July 1 on an unpaid first half. On an unpaid second half, the county code starts interest on January 1, while the county's tax rates page says interest starts on the first of the month after the due date; paying by November 5 avoids both. Not receiving a bill does not excuse the penalty or interest.", "source": "https://library.municode.com/va/powhatan_county/codes/code_of_ordinances?nodeId=CO_CH70TA_ARTXFAFITAREPATA_S70-333DAPAREPEPRINPR", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Powhatan County reassessment office, then the Powhatan County Board of Equalization", "deadline": "For 2026 values, appeals to the reassessment office were due by Friday, May 1, 2026, and applications to the Board of Equalization by June 1, 2026. An owner may also appeal directly to the Circuit Court without going through the earlier steps.", "url": "https://www.powhatanva.gov/200/Assessment-Appeals-Process", "source": "https://www.powhatanva.gov/200/Assessment-Appeals-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly and Handicapped", "summary": "A county exemption for owners who were 65 by December 31 of the previous year, or who are permanently and totally disabled, and who live in the home; for 2026 household gross income must be under $75,000 and net worth under $250,000 (not counting the home and up to 2 acres). Relief is capped at $1,600 a year, and the owner must apply in person each year with the Commissioner of the Revenue.", "applyBy": "March 1 (filing opens January 1)", "url": "https://www.powhatanva.gov/214/Real-Estate-Tax-Relief", "source": "https://www.powhatanva.gov/214/Real-Estate-Tax-Relief", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values the home and the Treasurer sends the bill. Online e-check payments are free; card payments, online or in person, carry a convenience fee of at least $1.95 and up to 2.75%. Payments can also be left in the 24-hour drop boxes at the county Administration Building." }, "51147": { "fips": "51147", "county": "Prince Edward County", "state": "Virginia", "taxYear": "Calendar Year 2026", "checked": "2026-09-23", "billingOffice": { "name": "Prince Edward County Treasurer's Office", "url": "https://www.co.prince-edward.va.us/Departments/Treasurer", "source": "https://www.co.prince-edward.va.us/Departments/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Prince Edward County Commissioner of the Revenue", "url": "https://www.co.prince-edward.va.us/Departments/Commissioner-of-the-Revenue/Property-Reassessment", "isState": false, "source": "https://www.co.prince-edward.va.us/Departments/Commissioner-of-the-Revenue/Property-Reassessment/Property-Assessment-FAQs", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.prince-edward.va.us/How-Do-I/Pay-My-Taxes", "source": "https://www.co.prince-edward.va.us/Departments/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-05", "note": "Prince Edward County bills real estate once a year. December 5, 2026 is a Saturday. The county has not said whether it will accept payment on the next business day; Virginia law (Code of Virginia section 1-210 E) lets a payment due on a weekend be made on the next business day, Monday, December 7, 2026. To be safe, pay by Friday, December 4. For active-duty military personnel deployed overseas on the due date, the due date for tax on their principal residence is extended without penalty or interest until 90 days after they return to the United States." } ], "delinquencyNote": "A penalty of 10% of the unpaid tax, or $10 if that is more (but never more than the tax), is added to any tax not paid by the due date. Interest of 10% a year on the unpaid tax and penalty starts the day after the due date. If the Treasurer turns the account over to an attorney or collection agency, a further fee of 20% of the amount owed is added.", "source": "https://library.municode.com/va/prince_edward_county/codes/code_of_ordinances?nodeId=CO_CH70TA_ARTIINGE_S70-6DUDAINCOFE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Prince Edward County Board of Equalization", "deadline": "Prince Edward County reassesses every four years; the last general reassessment took effect January 1, 2025. In that cycle, owners could first file an informal appeal with the reassessment firm, which had to be received by February 21, 2025, and the Board of Equalization began hearing appeals after April 1, 2025. Owners did not have to use the informal step before going to the Board. The county has not posted a Board of Equalization schedule for 2026. An owner may also apply to the Circuit Court: under Virginia law (Code of Virginia section 58.1-3984) the deadline is three years from the last day of the tax year the assessment is for, or one year from the date of the assessment, whichever is later.", "url": "https://www.co.prince-edward.va.us/Departments/Commissioner-of-the-Revenue/Property-Reassessment", "source": "https://www.co.prince-edward.va.us/files/assets/county/v/1/comm-revenue/documents/pr-reassessment-notices-mailed.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax exemption for elderly and permanently disabled persons", "summary": "For owners aged 65 or older by December 31 of the prior year, or permanently and totally disabled, who live in the home as their sole dwelling, with prior-year household income of $30,000 or less and net worth of $120,000 or less (not counting the home and up to one acre): the county exempts 100% of the real estate tax on the home and up to one acre at incomes up to $10,000, 75% up to $20,000 and 50% up to $30,000. The Commissioner of the Revenue issues an exemption certificate, which must be presented to the Treasurer with the rest of the payment by the tax due date or it becomes void.", "applyBy": "May 1 (file after January 1 each year with the Commissioner of the Revenue)", "url": "https://www.co.prince-edward.va.us/Departments/Commissioner-of-the-Revenue", "source": "https://library.municode.com/va/prince_edward_county/codes/code_of_ordinances?nodeId=CO_CH70TA_ARTVIIEX_DIV1REESEXELPEDIPE", "confidence": "P", "changes": "annual" } ], "notes": "The Treasurer's Office bills and collects; the Commissioner of the Revenue keeps the real estate records and handles tax relief. The 2025 general reassessment was done by a contracted firm, Wampler-Eanes Appraisal Group. Homes in the Town of Farmville also get a separate town real estate tax bill from the town, which the town says is due December 15. Card payments can be made online through the Treasurer's e-payment site (Visa, MasterCard, Discover and American Express, but not PayPal). Mailed payments go to the Treasurer at P.O. Box 522, Farmville, VA 23901; include the office portion of the tax statement." }, "51149": { "fips": "51149", "county": "Prince George County", "state": "Virginia", "taxYear": "FY2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Prince George County Treasurer's Office", "url": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/treasurer_s_office/index.php", "source": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/treasurer_s_office/about_the_treasurer_s_office.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Prince George County Real Estate Assessor's Office", "url": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/real_estate_assessor_s_office/index.php", "isState": false, "source": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/real_estate_assessor_s_office/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/treasurer_s_office/paying_your_taxes_utilities_bills_and_other_fees.php", "source": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/treasurer_s_office/paying_your_taxes_utilities_bills_and_other_fees.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-12-05", "note": "The tax year runs July 1 to June 30, and half the year's tax is due December 5. December 5, 2026 is a Saturday; the county code makes a payment on time if it is made by the close of business on the next business day, Monday, December 7, 2026." }, { "label": "Second half", "due": "2027-06-05", "note": "June 5, 2027 is a Saturday; the county code makes a payment on time if it is made by the close of business on the next business day, Monday, June 7, 2027." } ], "delinquencyNote": "A penalty of 10% of the tax owed is added when a half is not paid by the close of business on its due date (or the next business day when the due date is not a business day). The Treasurer may also add a $35 administrative fee 30 days after the first delinquency notice, and collection agency or attorney fees of up to 20% of the delinquent bill. The county has not published an interest rate for late real estate tax. Not receiving a bill does not excuse these charges.", "source": "https://library.municode.com/va/prince_george_county/codes/code_of_ordinances?nodeId=COOR_CH74TA_ARTIINGE_S74-1DETAREPAPE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Prince George County Real Estate Assessor's Office, then the Board of Equalization, then the Circuit Court", "deadline": "The county reassesses every two years. The next general reassessment takes effect January 1, 2027, with notices generally mailed in February; each notice explains the appeal steps, and the county has not yet published the 2027 deadlines. Under the county code, an application to the Board of Equalization is due within 60 days after the end of the Assessor's Office objection period, or, for an owner who objected to the Assessor's Office first, within 15 days of the Assessor's decision being mailed if that is later. Virginia law also lets an owner apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/real_estate_assessor_s_office/assessments.php", "source": "https://library.municode.com/va/prince_george_county/codes/code_of_ordinances?nodeId=COOR_CH74TA_ARTVIIREPRTAGE_DIV1GE_S74-196APRE", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for the Elderly or Permanently Disabled", "summary": "For an owner who is 65 or older, or totally and permanently disabled, as of December 31 of the prior year and lives in the home as their only dwelling, with combined household income of $55,000 or less and net worth of $130,000 or less not counting the home and up to five acres: the county exempts 100% of the real estate tax at incomes up to $40,000 and 50% at incomes from $40,001 to $55,000. A new application is required every year.", "applyBy": "February 15 is the safe date: the county code sets January 1 through February 15, while the county's current application and relief page accept real estate applications through August 1.", "url": "https://www.princegeorgecountyva.gov/residents/property_and_taxes/commissioner_of_the_revenue/real_estate_tax_relief_programs/tax_relief_for_the_elderly_or_permanently_disabled.php", "source": "https://library.municode.com/va/prince_george_county/codes/code_of_ordinances?nodeId=COOR_CH74TA_ARTVIIREPRTAGE_DIV2EXELDISUSPCEPEKILIDU_S74-224APEXELPEAF", "confidence": "P", "changes": "annual" } ], "notes": "Prince George County bills real estate on a July to June fiscal year, using values as of the January 1 before it, so the bills due December 5, 2026 and June 5, 2027 are for fiscal year 2027. The Real Estate Assessor's Office values property and the Treasurer collects. Card payments carry a 3% fee ($2.50 minimum) and online e-check payments a $1.75 fee; online payments post the next day, and e-check payments can be held for up to 10 business days. The Treasurer has posted a notice that the Postal Service changed how postmark dates are assigned on mailed payments." }, "51153": { "fips": "51153", "county": "Prince William County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Prince William County Department of Finance, Tax Administration Division", "url": "https://www.pwcva.gov/department/tax-administration", "source": "https://www.pwcva.gov/department/tax-administration/tax-payments", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Prince William County Real Estate Assessments Office", "url": "https://www.pwcva.gov/department/tax-administration/real-estate", "isState": false, "source": "https://www.pwcva.gov/department/tax-administration/real-estate", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.pwcva.gov/department/tax-administration/tax-payments", "source": "https://www.pwcva.gov/department/tax-administration/tax-payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-07-15", "note": "July 15, 2026 is a Wednesday. Owners aged 65 or older or permanently and totally disabled who live in the home and do not pay through escrow may instead apply, by the first Monday in June, to pay in 12 monthly installments: the first due July 15 and the rest on the 5th of each month through June 5." }, { "label": "Second half", "due": "2026-12-07", "note": "The usual second-half due date is December 5. In 2026 December 5 is a Saturday; Virginia law (Code of Virginia section 1-210 E) lets a payment due on a weekend be made on the next business day, and the county's tax calendar gives the second-half due date as Monday, December 7, 2026." } ], "delinquencyNote": "A 10% late payment penalty is added to any tax not paid by the due date, and interest at 10% a year accrues monthly until the balance is paid in full.", "source": "https://www.pwcva.gov/department/tax-administration/tax-calendar", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Prince William County Board of Equalization (after an optional administrative appeal to the Real Estate Assessments Office)", "deadline": "For 2026 assessments, administrative appeals to the Real Estate Assessments Office were due June 1, 2026, and appeals to the Board of Equalization were due July 1, 2026. An owner may also apply to the Circuit Court without appealing first: under Virginia law (Code of Virginia section 58.1-3984) the deadline is three years from the last day of the tax year the assessment is for, or one year from the date of the assessment, whichever is later.", "url": "https://www.pwcva.gov/department/tax-administration/real-estate", "source": "https://www.pwcva.gov/department/tax-administration/real-estate", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax Relief for Elderly and Disabled Persons", "summary": "For an owner aged 65 or older by December 31, 2026, or totally and permanently disabled, who lives in the home as their sole dwelling, with 2025 household income of $123,903 or less and net worth of $400,000 or less (not counting the home and up to 25 acres): the county forgives all real estate tax on the home and up to one acre at incomes up to $85,450, and 75%, 50% or 25% at higher incomes up to $123,903; the solid waste fee is also relieved, but not the stormwater fee.", "applyBy": "April 15 (for 2026; the Director of Finance may extend it in cases of hardship, and a renewal application is required every year)", "url": "https://www.pwcva.gov/department/tax-administration/elderly-and-disabled", "source": "https://www.pwcva.gov/assets/2025-12/E&D%20Brochure%202026.pdf", "confidence": "P", "changes": "annual" } ], "notes": "The Real Estate Assessments Office values every property each year; the Department of Finance's Tax Administration Division sends the bills and collects. Homes in the towns of Dumfries, Haymarket, Occoquan and Quantico pay county real estate tax plus a separate town real estate tax, and the town prepares and mails its own bill. Manassas and Manassas Park are independent cities and their residents do not pay Prince William County tax. Online payment by electronic check is free and processed by the county; card and PayPal payments, online or by phone, go through ACI Payments and cost $3.75 up to $150 or 2.75% above that. Mailed payments go to P.O. Box 70519, Philadelphia, PA 19176-0519." }, "51159": { "fips": "51159", "county": "Richmond County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Richmond County Treasurer's Office", "url": "https://co.richmond.va.us/departments/treasurer-s-office", "source": "https://co.richmond.va.us/departments/treasurer-s-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Richmond County Commissioner of the Revenue", "url": "https://co.richmond.va.us/departments/commissioner-of-the-revenue-s-office", "isState": false, "source": "https://co.richmond.va.us/business/2-uncategorised/167-real-estate-property-cards", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://co.richmond.va.us/online-services", "source": "https://co.richmond.va.us/online-services", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-05", "note": "Real estate is billed once a year. December 5, 2026 is a Saturday. The county's pages do not restate a weekend rule, but Virginia law lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time. A mailed payment is on time if postmarked on or before the due date." } ], "delinquencyNote": "A 10% late payment penalty is added the day after the due date. Interest at 10% a year is charged starting January 1. Not receiving a bill does not excuse the penalty or interest.", "source": "https://co.richmond.va.us/tax-payments-and-billing-information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Richmond County Commissioner of the Revenue (administrative appeal), then the Richmond County Circuit Court", "deadline": "An owner who believes the Commissioner of the Revenue made an error in the assessment can apply to the Commissioner within three years after the end of the tax year assessed, or within one year of the assessment, whichever is later; the Commissioner answers in writing within 90 days. An owner can also apply to the Circuit Court within the same three year or one year window. A Board of Equalization sits only after a general reassessment, and the last one took effect January 1, 2024.", "url": "https://co.richmond.va.us/appeals", "source": "https://co.richmond.va.us/appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Tax relief for the elderly and disabled", "summary": "For an owner who is 65 or older, or permanently and totally disabled, by December 31 of the prior year and lives in the home as the only dwelling, with household income of $27,000 or less (the first $4,000 of each other occupant's income, not the spouse's, is left out) and net worth of $100,000 or less not counting the home and one acre. The county's page does not say how much of the tax is relieved, and no application is approved if taxes on the property are still delinquent on August 1.", "applyBy": "May 1 (applications open February 1; file every year)", "url": "https://co.richmond.va.us/real-estate-tax-relief", "source": "https://co.richmond.va.us/real-estate-tax-relief", "confidence": "P", "changes": "annual" } ], "notes": "Richmond County in Virginia's Northern Neck is not the City of Richmond, which has its own tax office. The Treasurer bills and collects; the Commissioner of the Revenue keeps real estate ownership records and handles relief. Values come from a general reassessment done every four to five years by a contracted appraisal firm, most recently effective January 1, 2024. Property inside the Town of Warsaw also owes a town real estate tax; the town sets its own rate, so ask the town about that bill. Online and phone payments carry a convenience fee." }, "51161": { "fips": "51161", "county": "Roanoke County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Roanoke County Treasurer's Office", "url": "https://www.roanokecountyva.gov/92/Treasurers-Office", "source": "https://www.roanokecountyva.gov/396/Real-Estate", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Roanoke County Real Estate Valuation", "url": "https://www.roanokecountyva.gov/86/Real-Estate-Valuation", "isState": false, "source": "https://www.roanokecountyva.gov/86/Real-Estate-Valuation", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.roanokecountyva.gov/403/Pay-Online", "source": "https://www.roanokecountyva.gov/403/Pay-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "Bills were mailed April 24, 2026." }, { "label": "Second half", "due": "2026-12-07", "note": "County code sets December 5, which in 2026 is a Saturday; the county lists Monday, December 7, 2026 as the due date. Bills are mailed October 23, 2026." } ], "delinquencyNote": "An installment not paid by its due date carries a penalty of 10% of the unpaid tax or $10, whichever is greater. Interest of 10% a year on the unpaid tax and penalty starts January 1 of the year after the tax year, so January 1, 2027 for 2026 taxes. From the second year of delinquency the rate is the federal underpayment rate or 10%, whichever is greater.", "source": "https://www.roanokecountyva.gov/399/Tax-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Roanoke County Board of Equalization (after an optional informal review with the Real Estate Valuation office)", "deadline": "Reassessment notices are mailed every January, and an owner may first ask the appraiser for the neighborhood for an informal review. A written application to the Board of Equalization must be filed no later than the second Friday in September of the assessment year; for 2026 that was September 11, 2026. The Board also hears appeals earlier in the year, each hearing with its own earlier application cutoff (March 13, 2026 for the April 30, 2026 hearing). A further appeal goes to the Circuit Court.", "url": "https://www.roanokecountyva.gov/770/Appeal-Process", "source": "https://www.roanokecountyva.gov/calendar.aspx?CID=39&month=9&year=2026", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Freeze for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who lives in the home, with household income of no more than $60,000 (the first $10,000 of each other relative's income is not counted) and net worth of no more than $200,000 not counting the home and up to one acre: the county exempts any increase in the tax on the home since the year the owner turned 65 or became disabled, which freezes the tax at that level. It is run by the Commissioner of the Revenue and does not remove the tax itself.", "applyBy": "March 15 (applications accepted January 1 to March 15; the 2026 deadline was Monday, March 16)", "url": "https://roanokecountyva.gov/463/Real-Estate-Tax-Freeze---Elderly-and-Dis", "source": "https://library.municode.com/va/roanoke_county/codes/code_of_ordinances?nodeId=PTICOCO_CH21TA_ARTIIIREESTA_DIV3EXELDIPE_S21-77AMEX", "confidence": "P", "changes": "annual" } ], "notes": "The county reassesses every year as of January 1, and the Treasurer bills the county tax in two halves, June and December. Homes in the Town of Vinton also owe a town real estate tax, which the Town of Vinton bills and collects on its own. Card payments online carry a convenience fee charged by the county's payment provider." }, "51163": { "fips": "51163", "county": "Rockbridge County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Rockbridge County Treasurer", "url": "https://www.co.rockbridge.va.us/127/Treasurer", "source": "https://www.co.rockbridge.va.us/127/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Rockbridge County Commissioner of the Revenue", "url": "https://www.co.rockbridge.va.us/407/Real-Estate-Tax", "isState": false, "source": "https://www.co.rockbridge.va.us/407/Real-Estate-Tax", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.rockbridge.va.us/131/Payment-of-Taxes", "source": "https://www.co.rockbridge.va.us/131/Payment-of-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-18", "note": "The usual first-half due date is June 5; the county extended it to June 18 for 2026." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The county's pages do not restate a weekend rule, but Virginia law (Code of Virginia section 1-210 E) lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time." } ], "delinquencyNote": "A 10% penalty is added to any installment not paid when due. Interest of 10% a year on the unpaid tax and penalty starts on January 1 of the year after the installment was due, for both the June and the December installment. Delinquent real estate taxes for 2024 and earlier are collected by the county's collection agent, Tax Authority Consulting Services, not through the county's online payment site.", "source": "https://www.co.rockbridge.va.us/DocumentCenter/View/226/Chapter25", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Rockbridge County Commissioner of the Revenue, then the Circuit Court (the Board of Equalization sits only after a general reassessment)", "deadline": "Rockbridge reassesses all real estate every six years; the last general reassessment took effect for 2023, and the Board of Equalization hears appeals only after a general reassessment. In other years, an owner who believes the Commissioner of the Revenue made an error in an assessment (for example, in valuing new construction) can apply to the Commissioner for a correction within three years from the end of the tax year, or one year from the date of the assessment if that is later. An appeal to the Circuit Court has the same time limit.", "url": "https://www.co.rockbridge.va.us/133/Commissioner-of-the-Revenue", "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3980/", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who lives in the home, with household income of no more than $50,000 (county code allows a higher federal housing-assistance limit for the family's size where that is greater) and net worth of no more than $200,000 (not counting the home and up to two acres): the county relieves 80% of the real estate tax on the home and up to two acres at income of $18,000 or less, 60% at $18,001 to $28,000, 40% at $28,001 to $38,000, and 20% above that. The relief is forfeited if the remaining tax is not paid by December 5.", "applyBy": "Between January 1 and April 1; county code says the filing must be made before April 1, so file by March 31 to be safe. The Commissioner of the Revenue may extend the deadline to June 30 for first-time applicants or cases of hardship.", "url": "https://www.co.rockbridge.va.us/408/Real-Estate-Tax-Relief", "source": "https://www.co.rockbridge.va.us/DocumentCenter/View/226/Chapter25", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values property and keeps the land records; the Treasurer sends the bills and collects. Real estate is billed in two halves, and new construction or a correction of an earlier underbilling produces a separate supplemental bill with its own due date. Homes inside the Town of Glasgow also owe a town real estate tax set by the town; the county has not said whether its bill includes it, so check with the town. The Town of Goshen levies no real estate tax. Lexington and Buena Vista are independent cities with their own tax bills. Online payments carry a convenience fee." }, "51165": { "fips": "51165", "county": "Rockingham County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Rockingham County Treasurer's Office", "url": "https://www.rockinghamcountyva.gov/191/Treasurer", "source": "https://www.rockinghamcountyva.gov/191/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Rockingham County Commissioner of the Revenue", "url": "https://rockinghamcountyva.gov/295/Commissioner-of-Revenue", "isState": false, "source": "https://www.rockinghamcountyva.gov/199/Real-Estate", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.rockinghamcountyva.gov/471/Online-Payments", "source": "https://www.rockinghamcountyva.gov/471/Online-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "Real estate tax is billed in two halves each year. A mailed payment must be postmarked on or before the due date, and a payment left in the 24-hour drop box in front of the County Administration Center is on time if deposited by 5:00 pm on the due date." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The county's pages do not state a weekend rule, but Virginia law (Code of Virginia section 1-210 E) lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time." } ], "delinquencyNote": "A late payment penalty of 10% is added after the due date, and interest of 10% a year starts on the first day of the following month (July 1 for the June half, January 1 for the December half).", "source": "https://www.rockinghamcountyva.gov/199/Real-Estate", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Rockingham County reassessment staff (informal review), then the Board of Equalization, then the Circuit Court", "deadline": "Rockingham reassessed all real estate effective January 1, 2026, and reassesses at least every four years. After a general reassessment, an owner first asks the assessors for an informal review and may then appeal to the Board of Equalization, within the windows printed on the reassessment notice; the county has not published those dates on its website. After that, or in a year with no reassessment, an owner may apply to the Circuit Court within three years from the end of the tax year or one year from the date of the assessment, whichever is later (Code of Virginia section 58.1-3984).", "url": "https://www.rockinghamcountyva.gov/302/Real-Estate-FAQs", "source": "https://www.rockinghamcountyva.gov/302/Real-Estate-FAQs", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, on December 31 of the prior year, who lives in the home as their sole dwelling, with household income of $50,000 or less and net worth of $90,000 or less (not counting the home and up to one acre): the county exempts 10% to 100% of the real estate tax on the home, depending on income and net worth. A new application is required every year.", "applyBy": "April 1 (applications are accepted from January 1)", "url": "https://www.rockinghamcountyva.gov/296/Tax-Relief-on-Real-Property", "source": "https://www.rockinghamcountyva.gov/DocumentCenter/View/16", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue values property as of January 1 each year, and the Treasurer sends the bills and collects. Several towns in the county (Broadway, Dayton, Elkton, Grottoes, Mount Crawford and Timberville) levy a town real estate tax of their own on top of the county's; Bridgewater does not; check with your town about its bill. Harrisonburg is an independent city with its own tax bill. Property in the Lake Shenandoah stormwater district also owes a stormwater fee, due on the same June and December dates. Card payments online or by phone carry a 2.95% convenience fee charged by the processor, Invoice Cloud. Mailed payments go to Rockingham County Treasurer's Office, P.O. Box 471, Harrisonburg, VA 22803. After the 2026 reassessment, owners who pay through escrow should tell their mortgage company about the new value." }, "51177": { "fips": "51177", "county": "Spotsylvania County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Spotsylvania County Treasurer's Office", "url": "https://www.spotsylvania.va.us/407/Treasurer", "source": "https://www.spotsylvania.va.us/407/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Spotsylvania County Office of Real Estate Assessments", "url": "https://www.spotsylvania.va.us/502/Assessment-Office", "isState": false, "source": "https://www.spotsylvania.va.us/502/Assessment-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.spotsylvania.va.us/427/Pay-Your-Bills-Online", "source": "https://www.spotsylvania.va.us/427/Pay-Your-Bills-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-05", "note": "Payments had to be postmarked by June 5, 2026." }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The county has not said whether it will accept payment on the next business day; Virginia law (Code of Virginia section 1-210 E) lets a payment due on a weekend be made on the next business day, Monday, December 7, 2026. To be safe, pay by Friday, December 4." } ], "delinquencyNote": "A 10% penalty is added to any installment not paid by the due date. Interest of 10% a year is added from the first day of the month after the due date until the tax is paid.", "source": "https://library.municode.com/va/spotsylvania_county/codes/code_of_ordinances?nodeId=COCO_CH21TA_ARTIIIREESTA_DIV1GE_S21-57DATADUPAPEDE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Spotsylvania County Board of Equalization (after a first appeal to the Office of Real Estate Assessments)", "deadline": "An owner must first appeal to the Office of Real Estate Assessments by January 21 of the assessment year or 21 days after the assessment notice is mailed, whichever is later, and may then apply to the Board of Equalization before May 1 or within 30 days after the first appeal deadline, whichever is later. Late appeals are not considered. For the 2026 reassessment the first appeal deadline was February 25, 2026 and the Board of Equalization deadline was April 30, 2026. An owner may also apply to the Circuit Court: under Virginia law (Code of Virginia section 58.1-3984) the deadline is three years from the last day of the tax year the assessment is for, or one year from the date of the assessment, whichever is later.", "url": "https://www.spotsylvania.va.us/506/2026-Reassessment-Notice-Information", "source": "https://library.municode.com/va/spotsylvania_county/codes/code_of_ordinances?nodeId=COCO_CH21TA_ARTIIIREESTA_DIV4APAS_S21-111DEAPASREESASBOEQ", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief Program for the Elderly and/or Disabled", "summary": "For owners aged 65 or older, or totally disabled before January 1, who own and live in the home, with prior-year household income of $68,000 or less and net worth of $250,000 or less (not counting the home and up to 10 acres): the county exempts up to $1,900 of real estate tax on the home and up to one acre. A new application is required every year, and the exempted tax for the current year becomes due if the home is sold or the owner no longer lives there (other than a move to a nursing home or hospital).", "applyBy": "March 1 (a first-time filer or a filer with a hardship may file up to one year late with a written affidavit)", "url": "https://www.spotsylvania.va.us/743/Tax-Relief-Program---Elderly-andor-Disab", "source": "https://www.spotsylvania.va.us/743/Tax-Relief-Program---Elderly-andor-Disab", "confidence": "P", "changes": "annual" } ], "notes": "The Treasurer's Office mails and collects the bill; the Office of Real Estate Assessments, part of the Commissioner of the Revenue, values the home. Spotsylvania reassesses every two years, with new values taking effect January 1 of each even-numbered year; the next reassessment takes effect January 1, 2028. Bills are mailed about 30 days before each due date, and a bill requested by a mortgage company is not mailed to the owner. Not receiving a bill does not excuse late payment. Online payments go through the county's processor, Invoice Cloud: electronic checks are free, and card payments may carry a convenience fee." }, "51193": { "fips": "51193", "county": "Westmoreland County", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Westmoreland County Treasurer", "url": "https://www.westcova.com/treasurers-office", "source": "https://www.westcova.com/treasurers-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Westmoreland County Commissioner of the Revenue", "url": "https://www.westcova.com/commissioner-of-the-revenue", "isState": false, "source": "https://www.westcova.com/commissioner-of-the-revenue", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.westcova.com/treasurers-office", "source": "https://www.westcova.com/treasurers-office", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-12-05", "note": "Real estate and personal property tax bills are mailed in September and paid in one annual payment due by December 5. In 2026 December 5 is a Saturday. Virginia law lets a payment due on a weekend under a local ordinance be made on the next business day, which is Monday, December 7, 2026, but the county has not announced a 2026 date, so paying by Friday, December 4 is the safe choice." } ], "delinquencyNote": "Tax not paid by December 5 is charged a penalty of 10%, which is not imposed if the late payment was not in any way the taxpayer's fault. A delinquent bill collected more than 30 days after a notice of delinquency also carries an administrative fee of up to $30 per bill ($35 after a court judgment), plus any collection agency or attorney fees of up to 20%.", "source": "https://library.municode.com/va/westmoreland_county/codes/code_of_ordinances?nodeId=CD_ORDPAIGEOR_CH46TA_ARTIINGE_S46-2PEDETA", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Westmoreland County Commissioner of the Revenue (for errors in an assessment), then the Westmoreland County Circuit Court", "deadline": "Questions about an assessed value go first to the Commissioner of the Revenue. Under Virginia law (Code of Virginia sections 58.1-3980 and 58.1-3984), an owner may ask the Commissioner to correct an assessment error, or apply to the Circuit Court, within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later. A Board of Equalization hears appeals only after a general reassessment, and the county has not published a current Board of Equalization schedule.", "url": "https://www.westcova.com/commissioner-of-the-revenue", "source": "https://law.lis.virginia.gov/vacode/title58.1/chapter39/section58.1-3984/", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Exemption for Elderly and Disabled Homeowners", "summary": "For an owner who is 65 or older, or permanently and totally disabled, and lives in the home as their sole dwelling, with household income of $30,000 or less and net worth of $60,000 or less (not counting the home and up to one acre): the county exempts 100% of the real estate tax for income under $21,000, 80% up to $23,000, 60% up to $25,000 and 40% up to $30,000, never more than $425 a year. An affidavit is filed with the Commissioner of the Revenue every year.", "applyBy": "April 1 (filing opens February 1)", "url": "https://www.westcova.com/commissioner-of-the-revenue", "source": "https://library.municode.com/va/westmoreland_county/codes/code_of_ordinances?nodeId=CD_ORDPAIGEOR_CH46TA_ARTIIREES_DIV3EX_S46-92EXPE65YEAGPEPETODI", "confidence": "P", "changes": "annual" } ], "notes": "The Commissioner of the Revenue assesses property and handles the elderly and disabled exemption; the Treasurer sends the bills and collects. The county has no payment page of its own: its online payment link opens Official Payments, a payment processor, and the Treasurer's page gives the mailing address for paying by mail or in person. Checks are payable to Treasurer, Westmoreland County. Property inside the Town of Colonial Beach also gets a separate town real estate bill, paid in two halves due June 5 and December 5." }, "51510": { "fips": "51510", "county": "Alexandria city", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "City of Alexandria Department of Finance, Treasury Division", "url": "https://www.alexandriava.gov/Treasury", "source": "https://www.alexandriava.gov/RealEstateTax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Alexandria Office of Real Estate Assessments", "url": "https://www.alexandriava.gov/RealEstate", "isState": false, "source": "https://www.alexandriava.gov/sites/default/files/2026-02/2026%20Notice%20of%20Assessment%20Final.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.alexandriava.gov/Payments", "source": "https://www.alexandriava.gov/RealEstateTax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-15", "note": "Bills are mailed in May. The city's rule is June 15, or the next business day if that falls on a weekend." }, { "label": "Second half", "due": "2026-11-16", "note": "The usual date is November 15. In 2026 November 15 is a Sunday, and the city's rule moves the due date to the next business day, Monday, November 16, the date printed on the 2026 assessment notice. Bills are mailed in early October." } ], "delinquencyNote": "Tax not paid or postmarked by the due date carries a penalty of 5% of the tax if paid up to 15 days late, or 10% if paid more than 15 days late, or $10 if that is more. Interest starts the day after the due date, at 10% a year for the first year and 5% a year after that. Taxes are due on the due date even while a review or appeal is pending.", "source": "https://www.alexandriava.gov/RealEstateTax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Alexandria Board of Equalization (after an optional departmental review by the Office of Real Estate Assessments)", "deadline": "For the 2026 assessment, a request for departmental review had to be filed by March 16, 2026, and an appeal to the Board of Equalization by June 1, 2026 (postmarked or delivered by that day), with all supporting data filed with the appeal. The city says there are no exceptions. Each year's assessment notice, mailed in late February, prints that year's deadlines.", "url": "https://www.alexandriava.gov/RealEstate", "source": "https://www.alexandriava.gov/sites/default/files/2026-02/2026%20Notice%20of%20Assessment%20Final.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief and Assistance Program for Elderly and Disabled Persons", "summary": "For owner-occupants 65 or older or permanently and totally disabled (or who become so during the year) with household assets of $430,000 or less, not counting the home and one acre: the full tax is exempt if 2025 household income was $55,000 or less, 50% up to $72,000 and 25% up to $100,000, and applicants with income over $100,000 up to $120,000 may defer their taxes instead, with deferred taxes repaid with interest when the home is sold or the owner dies.", "applyBy": "April 15", "url": "https://www.alexandriava.gov/taxes/real-estate-tax-relief-and-assistance-program-for-elderly-and-disabled-persons", "source": "https://www.alexandriava.gov/sites/default/files/2026-01/EDTR%20APPLICATION%202026_SS_1.8.2026.pdf", "confidence": "P", "changes": "annual" } ], "notes": "Alexandria is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. The Office of Real Estate Assessments reassesses every property each year as of January 1 and mails notices in late February. The real estate bill also carries the city's refuse fee and stormwater utility fee. Payments can be made online by credit card, which carries a fee, or by eCheck." }, "51550": { "fips": "51550", "county": "Chesapeake city", "state": "Virginia", "taxYear": "Fiscal Year 2026 to 2027", "checked": "2026-09-23", "billingOffice": { "name": "City of Chesapeake Treasurer's Office", "url": "https://www.cityofchesapeake.net/969/Treasurers-Office", "source": "https://www.cityofchesapeake.net/969/Treasurers-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Chesapeake Real Estate Assessor's Office", "url": "https://www.cityofchesapeake.net/948/Real-Estate-Assessors-Office", "isState": false, "source": "https://www.cityofchesapeake.net/948/Real-Estate-Assessors-Office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.cityofchesapeake.net/1082/Treasurers-Payment-Portal", "source": "https://www.cityofchesapeake.net/969/Treasurers-Office", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First quarter", "due": "2026-09-30", "note": null }, { "label": "Second quarter", "due": "2026-12-31", "note": null }, { "label": "Third quarter", "due": "2027-03-31", "note": null }, { "label": "Fourth quarter", "due": "2027-06-05", "note": "June 5, 2027 falls on a Saturday. The city says that when a due date falls on a weekend or holiday, the due date is the next business day, which makes it Monday, June 7, 2027." } ], "delinquencyNote": "Payment must be received by the Treasurer's Office or postmarked by the due date. An installment not paid in full by then is charged a one-time penalty of 10% of the unpaid installment (or $10 if that is more, but never more than the tax due), and the installment and penalty then bear interest of 10% a year from the due date until paid. Real estate with taxes still unpaid on December 31 after the first anniversary of the due date can be sold for the delinquent taxes.", "source": "https://www.cityofchesapeake.net/972/Due-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Chesapeake Board of Equalization of Real Estate Assessments", "deadline": "Applications to the Board of Equalization are accepted from March 1 to April 1 each year: postmarked by April 1 if mailed, or delivered by 5:00 p.m. on April 1 by hand. Late applications are not accepted, and all supporting documents must be filed with the application. The Board hears appeals in May and decides them all by May 31. The 2026 window has closed; the next one runs March 1 to April 1, 2027, for values taking effect July 1, 2027. The Assessor's Office also reviews assessments informally at any time of year.", "url": "https://www.cityofchesapeake.net/DocumentCenter/View/3831/Application-For-Appeal-PDF", "source": "https://www.cityofchesapeake.net/DocumentCenter/View/4580/Appeal-Process-PDF", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the elderly and disabled", "summary": "For owner-occupants aged 65 or older by June 30 before the tax year, or permanently and totally disabled at any age, whose combined household income is $70,000 or less and whose net worth is $350,000 or less (not counting the home and up to three acres); it relieves 100% of the real estate tax for income up to $25,000, 75% up to $36,000, 50% up to $53,000 and 25% up to $70,000, and must be applied for again every year, in person by appointment between January 1 and May 15.", "applyBy": "May 15", "url": "https://www.cityofchesapeake.net/238/Real-Estate-Tax-Relief", "source": "https://www.cityofchesapeake.net/238/Real-Estate-Tax-Relief", "confidence": "P", "changes": "annual" } ], "notes": "Chesapeake is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. Real estate tax is paid in four quarterly installments over a fiscal year that starts July 1, based on the assessment as of January 1 of the same calendar year; owners whose value changed are mailed a notice by March 1. New construction, additions and demolitions are billed on supplemental bills during the year. Stormwater fees are billed separately, half due June 5 and half December 31. The tax relief program is run by the Commissioner of the Revenue, not the Treasurer. An owner who disagrees with the Board of Equalization can also apply to the Chesapeake Circuit Court, within three years after the end of the tax year or one year from the assessment, whichever is later. Card payments online carry a 2.4% convenience fee (2.2% in the office); e-check payments are free. The Treasurer is moving to a new tax system and payment portal in fall 2026, and since September 1, 2026 scheduled e-check payments and payment plans can be set up only 30 days ahead." }, "51570": { "fips": "51570", "county": "Colonial Heights city", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "City of Colonial Heights Billing & Collections Office", "url": "https://www.colonialheightsva.gov/675/Billing-Collections", "source": "https://www.colonialheightsva.gov/90/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Colonial Heights Real Estate Assessor's Office", "url": "https://www.colonialheightsva.gov/65/Real-Estate-Assessor", "isState": false, "source": "https://www.colonialheightsva.gov/89/Assessments", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.colonialheightsva.gov/1054/Make-a-Payment", "source": "https://www.colonialheightsva.gov/1054/Make-a-Payment", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-05-15", "note": "Bills are mailed to owners who do not pay through a mortgage escrow account; the city's policy is to mail them at least 30 days before the due date. A mailed payment must be postmarked by the due date, and the city says there is no grace period. Not receiving a bill does not excuse the penalty." }, { "label": "Second half", "due": "2026-11-15", "note": "November 15, 2026 is a Sunday. The city's pages do not restate a weekend rule, but Virginia law lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, November 16, 2026 is on time. Mailed payments must be postmarked by the due date, and the city says there is no grace period." } ], "delinquencyNote": "A payment not made or postmarked by the due date carries a 10% late payment penalty, and interest at 10% a year is charged on the unpaid tax and penalty, starting on the first of the month after the due date. Delinquent parcels eligible for tax sale are turned over to an outside attorney the city has retained.", "source": "https://www.colonialheightsva.gov/341/Important-Due-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City Assessor's Office (administrative review), then the Colonial Heights Board of Equalization", "deadline": "An administrative review can be requested from the City Assessor's Office within 30 days of receiving the assessment notice. An application to the Board of Equalization, with the required documentation and a letter of authorization, must be received within 60 days of receiving the assessment notice. Assessment notices are mailed the first week of January in even-numbered years. A decision of the Board of Equalization can be taken to the Circuit Court of Colonial Heights.", "url": "https://www.colonialheightsva.gov/91/Appeals", "source": "https://www.colonialheightsva.gov/91/Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner 65 or older or permanently and totally disabled whose home is their sole dwelling, with 2025 household income of $44,000 or less and net worth of $100,000 or less (not counting the home and up to one acre): the city exempts 100% of the tax at income of $25,080 or less, falling in steps to 10% at $40,921 to $44,000, with a maximum exemption of $1,600 a year; a new application is required every year.", "applyBy": "March 31", "url": "https://www.colonialheightsva.gov/93/Commissioner-of-the-Revenue", "source": "https://colonialheightsva.gov/DocumentCenter/View/14501/2026-Elderly-Disabled-RE-Tax-Relief-Application-2", "confidence": "P", "changes": "annual" }, { "name": "Partial exemption for rehabilitated homes", "summary": "For a home of four or fewer units at least 25 years old, rehabilitation that raises the structure's assessed value by at least 10% has the resulting tax increase abated for ten years; apply to the City Assessor with a $125 fee after applying for the building permit and before work starts, and every installment on the rest of the tax must be paid on time or the exemption is cancelled.", "applyBy": null, "url": "https://www.colonialheightsva.gov/962/Residential-Rehabilitation-Program", "source": "https://www.colonialheightsva.gov/962/Residential-Rehabilitation-Program", "confidence": "P", "changes": "occasional" } ], "notes": "Colonial Heights is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. The city reassesses real estate every two years, with notices mailed in early January of even-numbered years. Real estate taxes are collected by the city's Billing & Collections Office, not the elected Treasurer, whose office collects state funds. The Commissioner of the Revenue takes applications for the elderly and disabled relief program but does not value real estate. The city charges a 2% fee on credit and debit card payments, online or in person; checks, cash and e-checks carry no fee." }, "51590": { "fips": "51590", "county": "Danville city", "state": "Virginia", "taxYear": "Fiscal Year 2026 to 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "City of Danville Finance Department, Division of Customer Accounts (Central Collections)", "url": "https://www.danville-va.gov/1221/Real-Estate-Taxes", "source": "https://www.danville-va.gov/1221/Real-Estate-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Danville Real Estate Division (city assessor)", "url": "https://www.danville-va.gov/405/Real-Estate", "isState": false, "source": "https://www.danville-va.gov/1129/Real-Estate-Taxes", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.danville-va.gov/1220/Payments", "source": "https://www.danville-va.gov/1220/Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-12-05", "note": "Bills for the first half are mailed by November 5, and the city asks that payment be received by the due date. December 5, 2026 is a Saturday; the city code moves a due date that falls on a weekend or legal holiday to the next business day, which is Monday, December 7, 2026." }, { "label": "Second half", "due": "2027-06-05", "note": "Bills for the second half are mailed by May 5, and the city asks that payment be received by the due date. June 5, 2027 is a Saturday; under the city code the due date moves to the next business day, Monday, June 7, 2027." } ], "delinquencyNote": "Under the city code, a payment not received within seven days after the due date gets a penalty of 10% of the tax past due or $10, whichever is more (never more than the tax). Interest of 10% a year on the tax and penalty is charged from the first day of the month after the due date and is added again on the first day of each month. A delinquent account also gets a $30 administrative fee once it is 30 days past due, and an account sent to a collection agency or attorney is charged a 20% collection fee. The city's tax page tells owners to pay by the due date, offers no payment extensions or payment plans for real estate tax, and notes that not receiving a bill does not excuse penalties and interest.", "source": "https://library.municode.com/va/danville/codes/code_of_ordinances?nodeId=PTIICO_CH37TA_ARTIINGE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City of Danville Real Estate Division, with a further appeal to the Board of Equalization in reassessment years", "deadline": "The city has not posted deadlines for the current round. Owners first ask the Real Estate Division to review the assessment, using its Assessment Appeal Form, and the Board of Equalization hears further appeals only in reassessment years; call the Real Estate Division for the current dates. Under Virginia law (Code of Virginia section 58.1-3984), an owner may also apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later.", "url": "https://www.danville-va.gov/2472/Appeal-Process", "source": "https://www.danville-va.gov/2472/Appeal-Process", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Elderly or Disabled Tax Relief", "summary": "For an owner aged 65 or older, or permanently and totally disabled, on June 30 before the tax year, who lives in the home as their sole dwelling, with combined household income of $45,000 or less ($52,500 or less for a permanently and totally disabled owner; the first $4,000 of a live-in relative's income other than a spouse is not counted) and combined net worth of $50,000 or less, not counting the home, up to one acre and furnishings: the city exempts all of the tax when income is $22,500 or less and half of it when income is higher, up to $700 a year per property. An application is required every year.", "applyBy": "September 30 (applications are taken from July 1, at the Senior Citizen Center in July, August and September or at the Real Estate Division; a postmark inside the window counts)", "url": "https://www.danville-va.gov/416/Elderly-or-Disabled-Tax-Relief", "source": "https://library.municode.com/va/danville/codes/code_of_ordinances?nodeId=PTIICO_CH37TA_ARTIVREESMOHOTAEXDECEELDIPE", "confidence": "P", "changes": "annual" } ], "notes": "Danville is an independent city, so the city bill is the only local real estate tax bill; no county bill comes on top of it. The tax year runs July 1 to June 30, so the December bill is the first half and the June bill the second. The Real Estate Division values property and hears the first appeal; the Division of Customer Accounts collects, and mailed payments go to City of Danville, Division of Central Collections, P.O. Box 3308, Danville, VA 24543-3308. Online and phone payments go through the city's payment processor, Paymentus, and carry a 2.75% convenience fee; there is also a drive-thru and a 24-hour drop box at 311 Memorial Drive. If your taxes are escrowed and the bill comes to you, forward it to your mortgage company and give the Real Estate Division your correct mailing address." }, "51650": { "fips": "51650", "county": "Hampton city", "state": "Virginia", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "City of Hampton Treasurer's Office", "url": "https://www.hampton.gov/262/Treasurer", "source": "https://library.municode.com/va/hampton/codes/code_of_ordinances?nodeId=CO_CH37TA_ARTIIREESTA_DIV1GE_S37-26TABI", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Office of the Assessor of Real Estate", "url": "https://www.hampton.gov/235/Assessor-of-Real-Estate", "isState": false, "source": "https://web.archive.org/web/20260214003022/https://www.hampton.gov/235/Assessor-of-Real-Estate", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": "https://www.hampton.gov/262/Treasurer", "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-12-05", "note": "City code sets December 5 each year for the first half, and you may pay the whole year's tax by then instead. Bills must be mailed by November 10. December 5, 2026 is a Saturday. Virginia law lets a payment due on a Saturday, Sunday or legal holiday, or on a day the office is closed, be made on the next business day, so a payment on Monday, December 7, 2026 is on time." }, { "label": "Second half", "due": "2027-06-05", "note": "City code sets June 5 each year for the second half. Bills must be mailed by May 10. June 5, 2027 is a Saturday; under the same Virginia law a payment on Monday, June 7, 2027 is on time." } ], "delinquencyNote": "An installment not paid by its due date carries a penalty of 10% of the tax due, which becomes part of the tax. Interest of 10% a year, charged at one twelfth of that for each month or part of a month, is added to unpaid tax and penalty starting July 1 of the year after the assessment year, so July 1, 2027 for bills in this cycle.", "source": "https://library.municode.com/va/hampton/codes/code_of_ordinances?nodeId=CO_CH37TA_ARTIIREESTA_DIV1GE_S37-25WHTADUPA", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City of Hampton Board of Review of Real Estate Assessments (after an optional appeal to the Office of the Assessor of Real Estate)", "deadline": "An appeal to the Assessor must be filed in writing before March 1 of the assessment year or within 30 days of the date on the notice of a change in assessment, whichever is later. An application to the Board of Review, on the Board's form, is due by April 1 or within 60 days of the date on the notice of a change in assessment, whichever is later; the notice gives the exact deadlines. A further appeal goes to the Circuit Court.", "url": "https://www.hampton.gov/416/Appeal-Process", "source": "https://library.municode.com/va/hampton/codes/code_of_ordinances?nodeId=CO_CH37TA_ARTIIREESTA_DIV1GE_S37-22SAIGAPBODEACCOAP", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Freeze or Deferral for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who lives in the home as the only dwelling, with household income of no more than $67,000 for the current fiscal year (the first $7,000 of each other household member's income, other than a spouse, is not counted) and assets of no more than $200,000 not counting the home and up to 10 acres: the owner chooses either a freeze that holds the real estate tax at the amount of the first year qualified, or a deferral of up to all of the tax, repaid without penalty when the home is sold or from the estate. It is run by the Commissioner of the Revenue, a filing is required every year, and the city scales every award down if the program's budget runs short.", "applyBy": "August 31", "url": "https://www.hampton.gov/581/Tax-Relief-for-Elderly-Disabled", "source": "https://web.archive.org/web/20260626052153/https://www.hampton.gov/581/Tax-Relief-for-Elderly-Disabled", "confidence": "P", "changes": "annual" } ], "notes": "Hampton is an independent city, so the city bill is the only local real estate tax bill; no county bill comes on top of it. The Office of the Assessor of Real Estate values property as of January 1 each year and hears the first appeal; the Treasurer sends the bills and collects. The first half is due in December and the second half the following June." }, "51670": { "fips": "51670", "county": "Hopewell city", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "City of Hopewell Treasurer's Office", "url": "https://www.hopewellva.gov/261/Treasurer", "source": "https://www.hopewellva.gov/261/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Hopewell Real Estate Assessor's Office", "url": "https://www.hopewellva.gov/235/Real-Estate-Assessment", "isState": false, "source": "https://www.hopewellva.gov/235/Real-Estate-Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hopewellva.gov/788/Payment-Options", "source": "https://www.hopewellva.gov/788/Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-06-15", "note": null }, { "label": "Second half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The city's pages do not restate a weekend rule, but Virginia law lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time. The second half may be paid any time after June 1." } ], "delinquencyNote": "A penalty of 10% of the unpaid tax, or $10 if that is more (never more than the tax itself), is added on June 16 for the first half and on December 6 for the second half. Interest on the unpaid tax and penalty starts on the first day of the month after the due date, at the highest rate state law allows (10% a year for the first year). Not receiving a bill does not excuse the charges, and a $30 administrative fee may be added 30 days after the first delinquency notice.", "source": "https://library.municode.com/va/hopewell/codes/code_of_ordinances?nodeId=COCI_CH34TA_ARTIITAREESMATO", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City Real Estate Assessor's Office (office review), then the Hopewell Board of Equalization in a reassessment year", "deadline": "Hopewell reassesses every two years; the last reassessment took effect January 1, 2025 and the next takes effect January 1, 2027, so 2026 has no Board of Equalization. In a reassessment year, city code gives an owner 15 days from the mailing of a change of assessment notice to ask the Assessor's Office for a review. An application to the Board of Equalization is due by March 31 of the reassessment year or within 30 days after the Assessor's hearings end, whichever is later, and the Board finishes its work by June 30. The city's appeal page lists April 18 and May 31 as the deadlines, but the city code sets the rule above. A decision of the Board can be taken to the Circuit Court.", "url": "https://www.hopewellva.gov/891/Real-Estate-Assessment-Appeal-Process", "source": "https://library.municode.com/va/hopewell/codes/code_of_ordinances?nodeId=COCI_CH2AD_ARTVBOEQ", "confidence": "S", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax relief for the elderly and disabled", "summary": "For an owner 65 or older, or permanently and totally disabled, living in the home as the only dwelling, with prior-year household income of $32,500 or less (the first $4,000 of each person's income other than a spouse's is left out, and $10,000 for a disabled owner) and net worth of $100,000 or less not counting the home and up to one acre: the city exempts 100% of the tax at income up to $18,500 and 50% above that, with a maximum exemption of $850 a year. Owners with income up to $50,000 and net worth up to $200,000 can instead defer the tax, which is then paid when the home is sold or within a year after the owner's death.", "applyBy": "April 1 (file every year)", "url": "https://www.hopewellva.gov/301/Real-Estate-Tax-Relief-for-the-Elderly-D", "source": "https://library.municode.com/va/hopewell/codes/code_of_ordinances?nodeId=COCI_CH34TA_ARTIITAREESMATO_S34-23REESTAREELDIPE", "confidence": "P", "changes": "annual" }, { "name": "Partial exemption for rehabilitated homes", "summary": "For a single-family home at least 25 years old, rehabilitation that raises the structure's value by at least 25% (without growing its floor area by more than half) has the added value exempted for five years, at 100% the first year and then 80%, 60%, 40% and 20%; apply to the Assessor with a $125 fee when applying for the building permit, before work starts, and the exemption is lost if the rest of the tax is not paid on time.", "applyBy": null, "url": "https://hopewellva.gov/DocumentCenter/View/1505/Application-for-Rehab-Program-Enacted-Jan-2010-Revised-Nov-2022-PDF", "source": "https://library.municode.com/va/hopewell/codes/code_of_ordinances?nodeId=COCI_CH34TA_ARTXITAABREREREST", "confidence": "P", "changes": "occasional" } ], "notes": "Hopewell is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. The Real Estate Assessor's Office sets values and the Treasurer bills and collects; the Commissioner of the Revenue takes applications for elderly and disabled relief. Card payments carry a 3.25% fee, online or in person, and online e-checks a $1.75 fee." }, "51710": { "fips": "51710", "county": "Norfolk city", "state": "Virginia", "taxYear": "FY2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Norfolk City Treasurer", "url": "https://norfolk.gov/6440/Treasurer", "source": "https://norfolk.gov/6440/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Office of the Real Estate Assessor, City of Norfolk", "url": "https://www.norfolk.gov/291/Real-Estate-Assessor", "isState": false, "source": "https://www.norfolk.gov/291/Real-Estate-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://eservices.norfolk.gov/", "source": "https://norfolk.gov/6440/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First quarter (July 1 to September 30)", "due": "2026-09-30", "note": "Norfolk bills real estate tax in four quarterly installments on a July to June fiscal year, and mails each bill at least 30 days before its due date. Not receiving a bill does not excuse late penalty and interest." }, { "label": "Second quarter (October 1 to December 31)", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. Virginia law (Code of Virginia section 1-210 E) lets an act due on a Saturday, Sunday or legal holiday be performed on the next business day, which is Monday, December 7, 2026. The city's own tax pages do not restate this." }, { "label": "Third quarter (January 1 to March 31)", "due": "2027-03-31", "note": null }, { "label": "Fourth quarter (April 1 to June 30)", "due": "2027-06-05", "note": "June 5, 2027 is a Saturday. Under Code of Virginia section 1-210 E the payment may be made on the next business day, Monday, June 7, 2027. The city's own tax pages do not restate this." } ], "delinquencyNote": "Under City Code section 24-200, an installment not paid by its due date gets a penalty of 10% of the tax past due or $10, whichever is greater (never more than the tax itself), assessed the day after the due date. Interest at 8% a year also starts the day after the due date and runs until the tax is paid.", "source": "https://www.norfolk.gov/4812/Real-Estate-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Office of the Real Estate Assessor (informal appeal), then the Norfolk Board of Review of Real Estate Assessments", "deadline": "City Code section 24-195 sets two deadlines each year: an informal appeal with the Assessor by May 8 (or the next business day if May 8 falls on a weekend), and a formal appeal with the Board of Review by the last business day of May. For the 2026 assessments behind the fiscal year 2027 bills, those were May 8 and May 29, 2026, and both have passed. The Assessor's main page gives June 1, 2026 as the Board deadline, but the city code and the Assessor's appeal page both say the last business day of May; June 1 was the date the Board wanted the evidence packet (the original plus five copies). The Assessor may still hear a late appeal at any time, but the Board of Review cannot hear it until the following year. Appeals are not accepted before the yearly valuation notices are mailed. After the Board rules, a further appeal goes to the Circuit Court under state law.", "url": "https://norfolk.gov/311/Appeal-Process", "source": "https://norfolk.gov/311/Appeal-Process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief/Deferral Program for the elderly and disabled", "summary": "For homeowners 65 or older or totally and permanently disabled who live in the home, with combined household income of $67,000 or less and net worth (not counting the home) of $350,000 or less: for fiscal year 2027, households with income up to $28,611 are exempt on up to $327,900 of assessed value, and higher incomes up to $67,000 may defer tax on 20% to 80% of that value, with deferred tax repaid when the home is sold or from the owner's estate. Applications must be filed every year with the Department of Human Services between February 1 and June 1.", "applyBy": "June 1", "url": "https://www.norfolk.gov/1659/Real-Estate-Tax-Relief-Program", "source": "https://www.norfolk.gov/DocumentCenter/View/108284", "confidence": "P", "changes": "annual" } ], "notes": "Norfolk is an independent city, so there is no separate county bill: the city Treasurer bills and collects, and the city's Real Estate Assessor sets values every year, effective July 1. Online and phone payments by debit or credit card carry a 2.5% service fee. The city's eBilling sign-up runs through InvoiceCloud, an outside payment processor. If your taxes are paid through your mortgage escrow but the bill comes to you, ask the Treasurer's office in writing to send future bills to your lender." }, "51730": { "fips": "51730", "county": "Petersburg city", "state": "Virginia", "taxYear": "FY2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "City of Petersburg Customer Care and Collections Division", "url": "https://www.petersburgva.gov/1165/Collections", "source": "https://www.petersburgva.gov/DocumentCenter/View/9287/REAL-ESTATE-ASSESSMENT-FAQS-for-FY2027", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Petersburg City Assessor's Office", "url": "https://www.petersburgva.gov/148/City-Assessor", "isState": false, "source": "https://www.petersburgva.gov/148/City-Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.petersburgva.gov/1165/Collections", "source": "https://www.petersburgva.gov/1165/Collections", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First quarter", "due": "2026-09-30", "note": "Petersburg bills real estate tax in four quarterly installments over its fiscal year, which runs July 1 to June 30." }, { "label": "Second quarter", "due": "2026-12-31", "note": null }, { "label": "Third quarter", "due": "2027-03-30", "note": "The City Assessor's calendar for this tax year lists March 30, while the collections office's printed due-date sheet and its March 2026 bill notice gave March 31. Paying by March 30, 2027 is on time under either date." }, { "label": "Fourth quarter", "due": "2027-06-30", "note": null } ], "delinquencyNote": null, "source": "https://www.petersburgva.gov/916/Assessment-Calendar", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Petersburg Board of Equalization (after an optional office review by the City Assessor's Office)", "deadline": "An office review must be requested by March 1 of the assessment year, or within 30 days of the date of a notice of change in assessment. An appeal to the Board of Equalization must be filed by April 1 of the assessment year, or within 60 days of the date of a notice of change in assessment. General reassessments take place every two years, in even-numbered years; for the 2026 reassessment, notices were mailed January 21, 2026. A further appeal goes to the Circuit Court.", "url": "https://www.petersburgva.gov/955/Appeals", "source": "https://www.petersburgva.gov/955/Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly or Disabled", "summary": "For an owner 65 or older, or permanently and totally disabled, who lives in the home, with household income of no more than $50,000 and net worth of no more than $80,000 not counting the home and up to one acre. The city ordinance gives 100% relief at the lowest incomes (it names $30,000) and 50% relief at incomes of $35,001 to $50,000, up to $1,700 a year. A new application is required every year, filed with the Commissioner of the Revenue between January 1 and May 1.", "applyBy": "May 1", "url": "https://petersburgva.gov/135/Commissioner-of-the-Revenue", "source": "https://library.municode.com/va/petersburg/codes/code_of_ordinances?nodeId=PTIICO_CH106TA_ARTIIIREESTA_DIV3EXELDI", "confidence": "P", "changes": "annual" }, { "name": "Rehabilitation Tax Exemption", "summary": "For a residential building at least 50 years old (25 years in the Enterprise Zone and certain historic districts) whose rehabilitation raises its assessed value by at least 40%, the increase in value is exempt from tax for five years starting the July 1 after the work is done; apply to the City Assessor with a $125 fee after the building permit is issued and before work starts, and finish within two years.", "applyBy": null, "url": "https://www.petersburgva.gov/954/Exemptions---Tax-Programs", "source": "https://library.municode.com/va/petersburg/codes/code_of_ordinances?nodeId=PTIICO_CH106TA_ARTIIIREESTA_DIV4MIEX", "confidence": "P", "changes": "occasional" } ], "notes": "Petersburg is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. Values are set as of January 1 and take effect for bills on July 1. Because the city bills four times a year, check that your mortgage company paid every quarter; in March 2026 the city's vendor mailed every bill to owners, including those paid through escrow. Card payments carry a 3% fee; electronic checks are free. Mailed payments go to P.O. Box 1271, Petersburg, VA 23804." }, "51740": { "fips": "51740", "county": "Portsmouth city", "state": "Virginia", "taxYear": "FY 26-27 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Portsmouth City Treasurer's Office", "url": "https://www.portsmouthva.gov/city-treasurer", "source": "http://data.portsmouthva.gov/treasurer/data/realestatereceivqtr.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Portsmouth City Assessor's Office", "url": "https://www.portsmouthva.gov/city-assessor", "isState": false, "source": "https://library.municode.com/va/portsmouth/codes/code_of_ordinances?nodeId=PTIICO_CH35TA_ARTIIREESAS_DIV1GE_S35-61ANASREOFASCR", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.portsmouthva.gov/online-payments", "source": "https://web.archive.org/web/20260708191330/https://www.portsmouthva.gov/online-payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First quarter", "due": "2026-09-30", "note": "Owners approved for the city's elderly and disabled tax relief or tax freeze pay on a later schedule: October 5, January 5, April 5 and July 5. Other owners who are 65 or older or disabled can also use those dates once the Treasurer verifies their age or disability." }, { "label": "Second quarter", "due": "2026-12-31", "note": null }, { "label": "Third quarter", "due": "2027-03-31", "note": null }, { "label": "Fourth quarter", "due": "2027-06-30", "note": "On the later schedule for relief recipients, the last quarter is due July 5, 2027, which is the observed Independence Day holiday; Virginia law lets a payment due on a holiday be made on the next business day, Tuesday, July 6, 2027." } ], "delinquencyNote": "A quarter not paid on or before its due date is charged a penalty of 10% of the unpaid installment or $10, whichever is greater, never more than the installment. Interest of 10% a year is charged on the tax and the penalty from the day after the due date until paid. Administrative collection fees are added later on accounts that stay delinquent.", "source": "http://data.portsmouthva.gov/treasurer/data/realestatereceivqtr.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Portsmouth Board of Equalization", "deadline": "The City Assessor revalues every property each year and mails a Notice of Proposed Assessment to all owners in the spring for values that take effect July 1. The dates and deadlines for the informal review with the Assessor's Office and for applying to the Board of Equalization are printed on that notice. Under the City Code the Board holds its hearings in April and May, so the 2026 appeal period for values effective July 1, 2026 has closed. After the Board, an owner can apply to the Circuit Court of Portsmouth within three years after the end of the tax year or one year from the assessment, whichever is later.", "url": "https://www.portsmouthva.gov/city-assessor", "source": "https://library.municode.com/va/portsmouth/codes/code_of_ordinances?nodeId=PTIICO_CH35TA_ARTIIREESAS_DIV1GE_S35-76BOEQ", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax relief for the elderly and disabled (tax abatement)", "summary": "For owners who are 65 or older by June 30 of the prior year, or permanently and totally disabled, with total household income of no more than $30,000 and net financial worth of no more than $75,000 (not counting the home and up to one acre); it cuts the tax on the home by 10% to 100% depending on income, is filed with the Department of Social Services, and depends on the city council funding it each year.", "applyBy": "April 30", "url": "https://www.portsmouthva.gov/social-services", "source": "https://library.municode.com/va/portsmouth/codes/code_of_ordinances?nodeId=PTIICO_CH35TA_ARTIIIEXREESTA_DIV3ELDIPE_S35-159GEPRGR", "confidence": "P", "changes": "annual" }, { "name": "Real estate tax freeze for the elderly and disabled", "summary": "For owners who are 65 or older by June 30 of the prior year, or permanently and totally disabled, with total household income of no more than $67,000 and net financial worth of no more than $350,000 (not counting the home and up to one acre); it holds the tax on the home at the amount from the year the owner first qualified, with tax added only for later additions or major improvements. An owner can receive only one of the two relief programs, the application is filed with the Department of Social Services, and the freeze depends on the city council funding it each year.", "applyBy": "April 30", "url": "https://www.portsmouthva.gov/social-services", "source": "https://library.municode.com/va/portsmouth/codes/code_of_ordinances?nodeId=PTIICO_CH35TA_ARTIIIEXREESTA_DIV4ELDIPEPAEXREESTA_S35-173GEPRGR", "confidence": "P", "changes": "annual" } ], "notes": "Portsmouth is an independent city, so there is no separate county bill: the City Assessor values the home and the City Treasurer bills and collects it. Real estate tax is paid in four quarterly installments over a fiscal year that starts July 1, and the city's stormwater fee is billed with it. If taxes are paid through a mortgage escrow, the city bills the lender; owners who do not receive a statement are still liable for the tax, penalty and interest. Online payments go through the city's payment processor, Paymentus. The elderly and disabled relief programs are run by the Department of Social Services, not the Assessor." }, "51775": { "fips": "51775", "county": "Salem city", "state": "Virginia", "taxYear": "2026 Fiscal Year", "checked": "2026-09-23", "billingOffice": { "name": "City of Salem Treasurer", "url": "https://salemva.gov/422/Treasurer", "source": "https://salemva.gov/422/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Salem Real Estate Department (Department of Real Estate Valuation)", "url": "https://salemva.gov/335/Real-Estate", "isState": false, "source": "https://www.salemva.gov/335/Real-Estate", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://salemva.gov/426/Tax-Payment-Options", "source": "https://salemva.gov/426/Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half of the 2026 fiscal year (July 1 to December 31)", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The city's pages do not restate a weekend rule, but Virginia law (Code of Virginia section 1-210 E) lets a payment due on a Saturday, Sunday or legal holiday be made on the next business day, so a payment made on Monday, December 7, 2026 is on time." }, { "label": "Second half of the 2026 fiscal year (January 1 to June 30)", "due": "2027-06-05", "note": "City code sets June 5 each year as the last day to pay the second half without penalty. June 5, 2027 is a Saturday; under Code of Virginia section 1-210 E a payment made on the next business day, Monday, June 7, 2027, is on time. The city's pages do not restate this." } ], "delinquencyNote": "An installment not paid by its due date carries a penalty of 10% of the tax or $10, whichever is greater (never more than the tax itself), and the penalty becomes part of the tax. Interest of 10% a year is charged on the unpaid tax and penalty; city code starts interest on the date general law allows, and state law lets it start no earlier than the day after the due date. A card payment that is declined and not replaced by the due date also accrues penalty, interest and collection fees.", "source": "https://www.salemva.gov/DocumentCenter/View/2569/Penalty-and-Interest-on-Real-Estate-Taxes-PDF", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City of Salem Board of Equalization (after a required first appeal to the Department of Real Estate Valuation)", "deadline": "Appeals to the Department of Real Estate Valuation run through the end of January, and appeals to the Board of Equalization are due in mid-February; the reassessment notice mailed in January gives the exact dates. For the 2026 reassessment the deadlines were January 30 and February 20, 2026. A further appeal goes to the Circuit Court.", "url": "https://www.salemva.gov/336/Appeals", "source": "https://www.salemva.gov/341/Important-Dates", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Freeze for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who lives in the home, with combined household income of no more than $65,000 and net worth of no more than $185,000 (not counting the home and up to one acre): the city freezes the real estate tax on the home and up to one acre at the amount owed in the year the owner first qualified, even as the assessment changes. It is not an exemption, it is run by the Commissioner of the Revenue, and a filing is required every year.", "applyBy": "August 31 (applications accepted July 1 to August 31)", "url": "https://www.salemva.gov/211/Real-Estate-Tax-Freeze", "source": "https://library.municode.com/va/salem/codes/code_of_ordinances?nodeId=PTIICO_CH82TA_ARTIITAREELDI", "confidence": "P", "changes": "annual" } ], "notes": "Salem is an independent city, so the city bill is the only local real estate tax bill; no county bill comes on top of it. The city values property every year as of January 1, but the new value is not used for tax until the fiscal year that begins July 1, which is why the December bill is the first half of the year and the June bill the second. The Real Estate Department values property and hears the first appeal; the Treasurer sends the bills and collects. Online payments carry no convenience fee, and returned checks are charged $40." }, "51790": { "fips": "51790", "county": "Staunton city", "state": "Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "City of Staunton Treasurer", "url": "https://www.ci.staunton.va.us/departments/city-treasurer", "source": "https://web.archive.org/web/20260717183016/https://www.ci.staunton.va.us/departments/city-treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City Assessor's Office", "url": "https://www.ci.staunton.va.us/departments/city-assessor", "isState": false, "source": "https://web.archive.org/web/20260916230422/https://www.ci.staunton.va.us/departments/city-assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.ci.staunton.va.us/departments/city-treasurer/paying-taxes-fees", "source": "https://web.archive.org/web/20260717183146/https://www.ci.staunton.va.us/departments/city-treasurer/paying-taxes-fees", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment (three quarters of the tax)", "due": "2026-06-20", "note": "Three quarters of the year's tax is due June 20. June 20, 2026 was a Saturday, and the city accepts a payment without penalty on the next business day when a due date falls on a day its office is closed, so the last day was Monday, June 22, 2026. When a mortgage company pays the tax from escrow, the whole year's tax is due June 20." }, { "label": "Second installment (one quarter of the tax)", "due": "2026-12-05", "note": "The remaining quarter is due December 5. December 5, 2026 is a Saturday, and the city accepts a payment without penalty on the next business day when a due date falls on a day its office is closed, so a payment on Monday, December 7, 2026 is on time." } ], "delinquencyNote": null, "source": "https://web.archive.org/web/20260822201447/https://www.ci.staunton.va.us/departments/commissioner-of-revenue/taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City of Staunton Board of Equalization (after an appeal to the City Assessor)", "deadline": "The city reassesses every two years, and a notice of assessment is mailed when a value changes. The City Assessor takes appeals for 30 days from the mailing of the notice, and written appeals to the Board of Equalization are accepted for the 30 days after that; the notice gives the exact deadlines. For 2026, which was not a reassessment year, appeals to the Assessor closed March 23, 2026 and appeals to the Board of Equalization closed April 23, 2026. The next general reassessment takes effect January 1, 2027. A further appeal goes to the Circuit Court.", "url": "https://www.ci.staunton.va.us/departments/city-assessor/the-appeal-process", "source": "https://web.archive.org/web/20260615074446/https://www.ci.staunton.va.us/departments/city-assessor/the-appeal-process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief for the Elderly and Disabled", "summary": "For an owner aged 65 or older, or permanently and totally disabled, who lives in the home as the only dwelling, with household income of no more than $50,000 (the first $2,500 of each other relative's income is not counted) and net worth of no more than $80,000 not counting the home and up to one acre: the city exempts part of the real estate tax on a sliding scale, 100% for income up to $27,500, 75% up to $35,000, 50% up to $42,500 and 25% up to $50,000. It is run by the Commissioner of the Revenue.", "applyBy": "May 1", "url": "https://www.ci.staunton.va.us/departments/commissioner-of-revenue-/taxes/tax-relief", "source": "https://web.archive.org/web/20260717183247/https://www.ci.staunton.va.us/departments/commissioner-of-revenue-/taxes/tax-relief", "confidence": "P", "changes": "annual" }, { "name": "Rehabilitation Abatement Program", "summary": "When an owner renovates an existing building and meets the city's conditions, the city abates the increase in assessed value that comes from the renovation for seven years. It is run by the City Assessor's Office.", "applyBy": null, "url": "https://www.ci.staunton.va.us/departments/city-assessor/real-estate-tax-faqs", "source": "https://web.archive.org/web/20260615074356/https://www.ci.staunton.va.us/departments/city-assessor/real-estate-tax-faqs", "confidence": "P", "changes": "occasional" } ], "notes": "Staunton is an independent city, so the city bill is the only local real estate tax bill; no county bill comes on top of it. The tax is split unevenly: three quarters is due in June and one quarter in December, and bills usually go out in early May. The city reassesses every two years, and the next general reassessment takes effect January 1, 2027. Property in the Downtown Service District owes an additional tax. Card payments online carry a fee charged by the city's payment provider, not the city." }, "51800": { "fips": "51800", "county": "Suffolk city", "state": "Virginia", "taxYear": "Fiscal year July 1, 2026 to June 30, 2027", "checked": "2026-09-23", "billingOffice": { "name": "City of Suffolk Office of the Treasurer", "url": "https://www.suffolkva.us/785/Treasurer", "source": "https://www.suffolkva.us/970/Real-Estate-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Suffolk Real Estate Assessor's Office", "url": "https://www.suffolkva.us/759/Real-Estate-Assessor", "isState": false, "source": "https://www.suffolkva.us/761/The-Assessment-Process", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.suffolkva.us/820/Payment-Methods", "source": "https://www.suffolkva.us/820/Payment-Methods", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-12-05", "note": "December 5, 2026 is a Saturday. The Treasurer's due-date page says taxes and payments falling on a weekend or holiday are processed the next business day, and Virginia law (Code of Virginia section 1-210 E) lets a payment due on a weekend be made on the next business day, which is Monday, December 7, 2026." }, { "label": "Second half", "due": "2027-06-05", "note": "June 5, 2027 is a Saturday. Under the same next-business-day rule, a payment made on Monday, June 7, 2027 is on time." } ], "delinquencyNote": "A penalty of 10% of the unpaid tax is added to any installment not paid by the due date, and interest is also charged. The city does not state the real estate interest rate on its tax pages.", "source": "https://www.suffolkva.us/971/Specific-Due-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Suffolk Board of Equalization of Real Estate Assessments (after an optional informal review with the Assessor's Office)", "deadline": "A complete application to the Board of Equalization, on the Assessor's form, must be received by the Assessor's Office on or before May 1 before the July 1 date the new value takes effect; late applications are not accepted. For values effective July 1, 2027, that means by May 1, 2027. An owner may also apply to the Circuit Court: under Virginia law (Code of Virginia section 58.1-3984) the deadline is three years from the last day of the tax year the assessment is for, or one year from the date of the assessment, whichever is later.", "url": "https://www.suffolkva.us/761/The-Assessment-Process", "source": "https://library.municode.com/va/suffolk/codes/code_of_ordinances?nodeId=PTIICO_CH82TA_ARTXREPR_DIV1GE_S82-401BOEQ", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Relief Program for the Elderly and Disabled", "summary": "For owner-occupants aged 65 or older by June 30 of the application year, or permanently and totally disabled at any age, the city exempts 100%, 50% or 25% of the real estate tax on the home and up to 10 acres depending on household income, with the exemption capped at the tax on the median single-family home value; for the 2025/2026 tax year the limits were combined income of $75,583 and net worth of $338,759 (not counting the home and up to 10 acres), and the city adjusts the limits every January 1. Applications are taken by the Department of Social Services between January 1 and June 30 and a new application or certification must be filed every year.", "applyBy": "June 30 (for relief on the bills due the following December 5 and June 5). The city may accept a late filing until July 31 from a first-time applicant or in cases of extreme hardship.", "url": "https://www.suffolkva.us/800/Tax-Relief-Program", "source": "https://www.suffolkva.us/Faq.aspx?QID=439", "confidence": "S", "changes": "annual" } ], "notes": "Suffolk is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. The tax year runs July 1 to June 30, with the first half due December 5 and the second half June 5. Assessments are made every year and take effect July 1; notices go out each spring. Properties in the Downtown Business District or the Route 17 Taxing District pay a higher rate than the citywide rate. The city charges no convenience fee for paying by card, debit card or e-check online, by phone or in person. Mailed payments go to the Treasurer at P.O. Box 1583, Suffolk, VA 23439." }, "51810": { "fips": "51810", "county": "Virginia Beach city", "state": "Virginia", "taxYear": "Fiscal Year 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "City Treasurer's Office, City of Virginia Beach", "url": "https://treasurer.virginiabeach.gov/", "source": "https://treasurer.virginiabeach.gov/taxes-licenses-collections/real-estate", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Virginia Beach Real Estate Assessor's Office", "url": "https://assessor.virginiabeach.gov/", "isState": false, "source": "https://treasurer.virginiabeach.gov/taxes-licenses-collections/real-estate", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.virginiabeach.gov/ways-to-pay/online-payment-options", "source": "https://treasurer.virginiabeach.gov/ways-to-pay", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-12-05", "note": "December 5, 2026 falls on a Saturday. The Treasurer says that when a due date falls on a weekend or a City-recognized holiday, the deadline is the next business day, which makes it Monday, December 7, 2026. Mailed payments must be postmarked by the due date." }, { "label": "Second installment", "due": "2027-06-05", "note": "June 5, 2027 falls on a Saturday, so under the same rule the deadline is Monday, June 7, 2027." } ], "delinquencyNote": "An installment not paid within five days after its due date is charged a penalty of 10% of the unpaid installment or $10, whichever is greater (never more than the tax due). The installment and penalty also bear interest, counted from the day after the due date, at 9.6% a year for the first year and 8.4% a year after that. Real estate taxes still unpaid at June 30 of the fiscal year can be turned over to a law firm for collection, with attorney fees added, and a lien can lead to sale of the property.", "source": "https://library.municode.com/va/virginia_beach/codes/code_of_ordinances?nodeId=CO_CH35TA_ARTIIREESTA_DIV1GE_S35-37PEINWHINNOPATI", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Virginia Beach Board of Equalization", "deadline": "Assessment notices are mailed and posted online in March. An owner can first file a Request for Reappraisal with the Real Estate Assessor by April 30, and can appeal to the Board of Equalization from March through June 30; the City Code requires the Board application to be received by June 30 of the year the assessment was made. The 2026 windows, for values effective July 1, 2026, have closed; the next ones open in March 2027. In 2026 the Board is hearing appeals on scheduled Thursdays from August 13 through October 8. After the Board, an owner can apply to the Virginia Beach Circuit Court within three years after the end of the tax year or one year from the assessment, whichever is later.", "url": "https://assessor.virginiabeach.gov/appeal-process/board-of-equalization", "source": "https://assessor.virginiabeach.gov/appeal-process", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real estate tax exemption and tax freeze for seniors and people with disabilities", "summary": "For owners who live in their Virginia Beach home and are 65 or older, or totally and permanently disabled at any age, with total assets of no more than $350,000 (not counting the home and up to 10 acres): household income up to $87,419 qualifies for a partial or full exemption that varies with income, and income up to $114,062 qualifies for a freeze of the tax at a set dollar amount. Applications are taken by appointment with the Commissioner of the Revenue from February 1 through June 30.", "applyBy": "June 30", "url": "https://cor.virginiabeach.gov/tax-relief/senior-disabled", "source": "https://cor.virginiabeach.gov/tax-relief/senior-disabled", "confidence": "P", "changes": "annual" } ], "notes": "Virginia Beach is an independent city, so there is no separate county bill: the city assesses, bills and collects the real estate tax. The tax year runs July 1 to June 30 and is paid in two installments, December 5 and June 5, based on the assessment effective July 1. Owners with an escrow account have the bill sent to their mortgage company. The exemption and freeze programs are run by the Commissioner of the Revenue, not the Treasurer; for bills in the fiscal year starting July 1, 2026, the Commissioner extended the application deadline to July 31, 2026, which has passed. A pending appeal does not stop penalties and interest on a late payment. Card payments carry a 2.5% fee, with a $1 minimum by phone." }, "51830": { "fips": "51830", "county": "Williamsburg city", "state": "Virginia", "taxYear": "FY 2027 (July 1, 2026 to June 30, 2027)", "checked": "2026-09-23", "billingOffice": { "name": "City of Williamsburg Treasurer and Finance Department", "url": "https://www.williamsburgva.gov/330/Treasurer", "source": "https://www.williamsburgva.gov/790/Online-Services", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City of Williamsburg Real Estate Assessment Office (City Assessor)", "url": "https://www.williamsburgva.gov/310/Real-Estate-Assessment", "isState": false, "source": "https://www.williamsburgva.gov/310/Real-Estate-Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.williamsburgva.gov/790/Online-Services", "source": "https://www.williamsburgva.gov/790/Online-Services", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-12-01", "note": "Covers July 1 to December 31, 2026. December 1, 2026 is a Tuesday." }, { "label": "Second half", "due": "2027-06-01", "note": "Covers January 1 to June 30, 2027. June 1, 2027 is a Tuesday." } ], "delinquencyNote": "City code adds a 10% penalty, at least $10, to any half not paid by its due date. Interest at 10% a year is charged on the unpaid tax and penalty from the first day of the next month, so from January 1 on an unpaid first half and from July 1 on an unpaid second half. If you cannot pay on time, the Treasurer's office will in most cases accept monthly installments; call before the bill is late.", "source": "https://library.municode.com/va/williamsburg/codes/code_of_ordinances?nodeId=PTIITHCO_CH18TA_ARTIIIREESAS_DIV1GE", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Williamsburg Board of Equalization (after the City Assessor's administrative review)", "deadline": "Start with an informal review by the City Assessor, using the Assessment Review Application; assessment notices for 2026 were mailed February 27, 2026. To go on to the Board of Equalization you must first finish that review, then file the board's application, complete with every document you plan to present: by email before 4:30 PM on May 1, or by mail postmarked by May 1. Hand delivery is by appointment only. The May 1, 2026 deadline for 2026 assessments has passed. A Board of Equalization decision can be appealed to the Circuit Court of Williamsburg and James City County, and a board hearing is required before going to court.", "url": "https://www.williamsburgva.gov/407/Board-of-Equalization", "source": "https://www.williamsburgva.gov/407/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Real Estate Tax Deferral Program", "summary": "Owners who are 65 or older or permanently and totally disabled and live in the home as their only dwelling can defer the year's real estate tax, with 2% interest, if 2025 household income is within the city's limits by family size (for example $60,350 for one person and $68,950 for two) and net worth excluding the home and up to ten acres is no more than $344,752; deferred taxes are a lien on the home and come due within a year of a sale or leaving the program.", "applyBy": "December 1, 2026", "url": "https://www.williamsburgva.gov/321/Real-Estate-Tax-Deferral-Program", "source": "https://www.williamsburgva.gov/321/Real-Estate-Tax-Deferral-Program", "confidence": "P", "changes": "annual" } ], "notes": "Williamsburg is an independent city, so there is no separate county bill: the city values the home, bills it and collects it. The City Assessor reassesses every property each year as of January 1 and mails notices in late February; the city's tax year runs July 1 to June 30. Online payments by card carry a 3.5% fee ($2.50 minimum). After hours, payments can go in the drop box at the main entrance of the Municipal Building at 401 Lafayette Street." }, "53005": { "fips": "53005", "county": "Benton County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Benton County Treasurer's Office", "url": "https://www.bentoncountywa.gov/government/elected_officials/treasurer/index.php", "source": "https://www.bentoncountywa.gov/government/elected_officials/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Benton County Assessor's Office", "url": "https://www.bentoncountywa.gov/government/elected_officials/assessor/index.php", "isState": false, "source": "https://www.bentoncountywa.gov/government/elected_officials/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.bentoncountywa.gov/government/elected_officials/treasurer/property_taxes/index.php", "source": "https://www.bentoncountywa.gov/government/elected_officials/treasurer/property_taxes/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A bill under $50 is due in full by April 30." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. The treasurer says that when April 30 or October 31 falls on a Saturday or Sunday the due date becomes the following Monday, and state law says the same, so a payment made Monday, November 2, 2026 is on time. A mailed payment postmarked on or before the due date counts as on time." } ], "delinquencyNote": "Late taxes are charged interest monthly from the date of delinquency until paid. On homes and other residential parcels with four or fewer units the rate is 9% a year (0.75% a month) with no penalties. On all other property it is 12% a year (1% a month) plus a 3% penalty on June 1 and an 8% penalty on December 1. If the first half is paid after April 30, interest (and any penalty) is charged on the full year's tax, not just the first half. The treasurer's FAQ still lists 1% a month and the penalties for every parcel; state law changed that for 2023 and later tax years.", "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.56.020", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Benton County Board of Equalization", "deadline": "By July 1 of the assessment year or within 30 days of the date on the change of value notice, whichever is later. The 2026 deadline, for values used for 2027 taxes, was July 1, 2026, and has passed. Petitions can be emailed, delivered in person, or mailed (postmarked by the deadline). A further appeal goes to the State Board of Tax Appeals.", "url": "https://www.bentoncountywa.gov/government/boards_and_commissions/board_of_equalization.php", "source": "https://www.bentoncountywa.gov/government/boards_and_commissions/board_of_equalization.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026. Values set in 2026 are used for 2027 taxes, so an appeal filed now affects next year's bill. The treasurer mails tax statements in February, based on ownership as of December 1 of the prior year. The treasurer offers a free automatic semi-annual payment plan and a nine-payment monthly plan ($0.75 per payment); the cutoff to join the monthly plan is January 5 for the first half and May 1 for the second half. Online payments cost 2.5% by credit card, $3.95 by Visa debit card, and $1 by e-check." }, "53011": { "fips": "53011", "county": "Clark County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Clark County Treasurer's Office", "url": "https://clark.wa.gov/treasurer", "source": "https://clark.wa.gov/treasurer/payment-options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Clark County Assessor's Office", "url": "https://clark.wa.gov/assessor", "isState": false, "source": "https://clark.wa.gov/assessor/property-values", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://clark.wa.gov/treasurer/payment-options", "source": "https://clark.wa.gov/treasurer/payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. The treasurer's payment-dates page gives the recurring schedule; RCW 84.56.020 fixes it statewide." }, { "label": "Second half", "due": "2026-10-31", "note": "The county prints 'Second half 2026 property tax due date is Oct. 31.' Oct. 31, 2026 is a Saturday. The county page gives no weekend rule, but state law does: under RCW 1.12.070, when a date for a tax remittance falls on a Saturday, Sunday or legal holiday, payment is timely if made on the next business day, and the Department of Revenue's 2026 Property Tax Calendar marks Oct. 31 with that rule. So a payment made Monday, Nov. 2, 2026 is on time. The treasurer also accepts online payments made by 11:59 pm on the due date and mail postmarked by the due date as timely." } ], "delinquencyNote": "Unpaid amounts are charged monthly interest from the date of delinquency until paid: 0.75% a month on residential parcels with four or fewer units (no penalties), and 1% a month on all other parcels plus penalties of 3% on June 1 and 8% on December 1. These rates apply to 2023 and later tax years.", "source": "https://clark.wa.gov/treasurer/frequently-asked-questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Clark County Board of Equalization", "deadline": "By July 1 of the assessment year or within 60 calendar days of the date the Notice of Value was mailed, whichever is later (RCW 84.40.038 lets the county set the window at up to 60 days, and Clark County uses 60). The appeal must be received or postmarked within that window, and late appeals are not accepted.", "url": "https://lf.clark.wa.gov/Forms/PortalLogin", "source": "https://clark.wa.gov/internal-services/board-equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026, and is based on the value the assessor set as of January 1, 2025. Notices of value mailed in 2026 (mostly in June, the rest in September) set the value used for 2027 taxes, so an appeal filed now affects next year's bill. Online payment goes through the county's processor, Point & Pay: e-checks are free, debit cards $3.95 flat and credit cards 2.39%. Every relief program the treasurer lists is a state program: the senior and disabled exemption, the senior and disabled deferral, partial payments, and a one-time interest and penalty waiver for income-qualified homeowners facing foreclosure." }, "53015": { "fips": "53015", "county": "Cowlitz County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Cowlitz County Treasurer", "url": "https://www.co.cowlitz.wa.us/279/Treasurer", "source": "https://www.co.cowlitz.wa.us/279/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cowlitz County Assessor's Office", "url": "https://www.co.cowlitz.wa.us/123/Assessor", "isState": false, "source": "https://www.co.cowlitz.wa.us/123/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.cowlitz.wa.us/1874/E-Checks-Credit-or-Debit-Card-Payments", "source": "https://www.co.cowlitz.wa.us/1874/E-Checks-Credit-or-Debit-Card-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A total yearly tax of $49.99 or less must be paid in full by April 30." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. State law makes a tax payment made on the next business day timely when the due date falls on a Saturday, Sunday or legal holiday, so a payment made Monday, November 2, 2026 is on time. The Treasurer's pages do not mention the weekend rule; they say a mailed payment must be postmarked by the due date and an electronic payment made by midnight on the due date is on time. The Treasurer's office is closed on Fridays, so Friday, October 30 is not an in-person option." } ], "delinquencyNote": "For taxes due in 2023 and later, late taxes on residential property with four or fewer units (including manufactured and mobile homes) are charged 0.75% interest a month on the full amount owing, with no penalty. All other property is charged 1% interest a month on the full amount owing plus penalties of 3% on June 1 and 8% on December 1.", "source": "https://www.co.cowlitz.wa.us/1008/Real-Estate-Taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cowlitz County Board of Equalization", "deadline": "By July 1 of the assessment year or within 30 days of the date the change of value notice is dated and mailed, whichever is later. A petition filed after the deadline is accepted only if the Board votes to accept it, and that decision cannot be appealed.", "url": "https://www.co.cowlitz.wa.us/3130/Appeal-Forms", "source": "https://www.co.cowlitz.wa.us/1283/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026, and 2026 statements were mailed February 17. Notices of value mailed in 2026 set the value used for 2027 taxes. Cowlitz County gives only 30 days after a value notice to appeal, shorter than the 60 days some Washington counties allow. Online and phone payments go through an outside payment processor: e-checks cost $2.00 and cards 2.4% with a $2.00 minimum, and card payments can take up to five days to reach the Treasurer. The Treasurer warns against paying through Doxo. Every relief program the Treasurer and Assessor list is a state program." }, "53027": { "fips": "53027", "county": "Grays Harbor County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Grays Harbor County Treasurer's Office", "url": "https://www.graysharbor.us/government/treasurer/index.php", "source": "https://www.graysharbor.us/government/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Grays Harbor County Assessor's Office", "url": "https://www.graysharbor.us/government/assessor/index.php", "isState": false, "source": "https://www.graysharbor.us/government/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.graysharbor.us/government/treasurer/parcel_search.php", "source": "https://www.graysharbor.us/government/treasurer/parcel_search.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A total yearly tax under $50 must be paid in full by April 30. A first half paid after April 30 is charged interest (and any penalty) on the full year's tax, not just the first half; the second half can still be paid by October 31." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. The Treasurer says that when a due date falls on a weekend or holiday, payment is due the next business day, which is Monday, November 2, 2026. Paying by Friday, October 30 avoids any question. The county does not send a reminder statement before this deadline." } ], "delinquencyNote": "State law charges interest on late taxes, figured monthly from the date they become late until paid, at 9% a year on homes and other residential parcels with four or fewer units, with no penalties. All other property is charged 12% a year plus penalties of 3% on June 1 and 8% on December 1. The county's own tax page still describes 1% a month on the full year's tax plus both penalties for everyone, which is the pre-2023 rule; state law now sets the lower residential rate. Late taxes must be paid in full with interest; partial payments are not accepted.", "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.56.020", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Grays Harbor County Board of Equalization", "deadline": "Within 30 calendar days of the date the Assessor mailed the notice of value change. For assessment year 2026, which sets values for taxes payable in 2027, notices were mailed September 22, 2026, and petitions must be emailed to the Board or postmarked by Thursday, October 22, 2026. Late petitions are accepted only for good cause, with a waiver form. A Board decision can be appealed to the Washington State Board of Tax Appeals within 30 days.", "url": "https://www.graysharbor.us/government/board_of_equalization/index.php", "source": "https://www.graysharbor.us/government/board_of_equalization/index.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026. The county mails one tax statement a year, by March 15, and does not mail another before the April or October deadline unless you ask for one. The 2026 value notices mailed in September set the value for 2027 taxes, so an appeal filed now affects next year's bill. Online, phone and in-office card payments go through an outside payment company that charges a processing fee; paying by check or cash carries no extra fee." }, "53035": { "fips": "53035", "county": "Kitsap County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Kitsap County Treasurer", "url": "https://www.kitsap.gov/treasurer", "source": "https://www.kitsap.gov/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Kitsap County Assessor's Office", "url": "https://www.kitsap.gov/assessor/", "isState": false, "source": "https://www.kitsap.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.kitsap.gov/treasurer/Pages/Payment-Options.aspx", "source": "https://www.kitsap.gov/treasurer/Pages/Payment-Options.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A total yearly tax under $50 is due in full by April 30. A first half paid late is charged interest on the full year's tax, not just the first half." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. State law makes a tax payment made on the next business day timely when the due date falls on a Saturday, Sunday or legal holiday, so a payment made Monday, November 2, 2026 is on time. The Treasurer's own pages do not mention the weekend rule; they say taxes must be paid or postmarked by the due date, and that payments left in any of the county's 27 ballot drop boxes, open around the clock starting two weeks before the due date, are treated as on time." } ], "delinquencyNote": "Late taxes are charged interest monthly from the date of delinquency until paid: 9% a year (0.75% a month) on residential parcels with four or fewer units, with no penalties, and 12% a year (1% a month) on all other parcels plus penalties of 3% on June 1 and 8% on December 1. These are the state rates for taxes due in 2023 and later. The Treasurer's FAQ still lists the June and December penalties for homes, but state law no longer charges them on residential parcels with four or fewer units.", "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.56.020", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Kitsap County Board of Equalization", "deadline": "By July 1 of the assessment year or within 60 calendar days of the date on the notice of value, whichever is later. The 2026 notices, which set values for taxes payable in 2027, were dated June 29, 2026, so the filing deadline was Monday, August 31, 2026, and that window has closed; a late filing is accepted only in very limited circumstances with a good cause waiver.", "url": "https://www.kitsap.gov/BOC_p/Pages/BOE.aspx", "source": "https://www.kitsap.gov/BOC_p/Pages/BOE.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026. Notices of value mailed in 2026 set the value used for 2027 taxes, so an appeal filed now affects next year's bill. Online payments go through the county's processor, InvoiceCloud: e-checks are free and cards and other wallets cost 2.95%. Phone payments cost 2.95% plus $1.95 by card, or $1.95 by e-check. The Treasurer also offers twice-yearly autopay and a monthly prepayment plan with a $2 monthly fee. Every relief program the Assessor lists is a state program." }, "53053": { "fips": "53053", "county": "Pierce County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Pierce County Assessor-Treasurer", "url": "https://www.piercecountywa.gov/91/Assessor---Treasurer", "source": "https://web.archive.org/web/20260814164558/https://www.piercecountywa.gov/91/Assessor---Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pierce County Assessor-Treasurer", "url": "https://www.piercecountywa.gov/91/Assessor---Treasurer", "isState": false, "source": "https://web.archive.org/web/20260814164558/https://www.piercecountywa.gov/91/Assessor---Treasurer", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.piercecountywa.gov/748/Tax-Bills-Payments", "source": "https://web.archive.org/web/20260417080915/https://www.piercecountywa.gov/748/Tax-Bills-Payments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A total yearly tax of $50 or less is due in full by April 30. A first half paid late is charged interest on the full year's tax, and can still be paid with that interest through October 31." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. The Assessor-Treasurer's own 2026 reminder says the second half is due Monday, November 2, and state law likewise makes a payment on the next business day timely when the due date falls on a weekend. A mailed payment counts by its postmark; the county suggests certified mail, return receipt requested, for proof of the mailing date." } ], "delinquencyNote": "If the first half is not paid by April 30, interest is charged on the full year's tax beginning May 1: 0.75% a month on residential property with one to four units, with no penalties, for tax year 2023 and later, and 1% a month on all other property plus penalties of 3% on June 1 and 8% on December 1. A late second half is charged interest monthly from the date it becomes late until paid. A late mailed payment that does not include the interest and penalty due is returned.", "source": "https://web.archive.org/web/20260417080915/https://www.piercecountywa.gov/748/Tax-Bills-Payments", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Pierce County Board of Equalization", "deadline": "By July 1 of the current assessment year or within 60 days of the mailing date on the value change notice, whichever is later. The petition is mailed or hand delivered with a copy of the value notice.", "url": "https://www.piercecountywa.gov/679/Appeals", "source": "https://web.archive.org/web/20260228131131/https://www.piercecountywa.gov/679/Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Pierce County one elected office, the Assessor-Treasurer, both values homes and sends the tax statement, while mailed payments are processed by the county Finance Department. Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026, and statements are mailed in February. Notices of value mailed in 2026 set the value used for 2027 taxes, so an appeal filed now affects next year's bill. The office can set up a monthly payment plan for current or delinquent taxes through an outside escrow vendor, which charges set-up and monthly fees. Every exemption and deferral the office lists is a state program, and it warns that online claims about a senior \"1098-SR\" or assessment cap form are false." }, "53061": { "fips": "53061", "county": "Snohomish County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Snohomish County Treasurer's Office", "url": "https://snohomishcountywa.gov/5214/Treasurer", "source": "https://snohomishcountywa.gov/221/Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Snohomish County Assessor's Office", "url": "https://snohomishcountywa.gov/5167/Assessor", "isState": false, "source": "https://snohomishcountywa.gov/5167/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://snohomishcountywa.gov/221/Tax-Payment-Options", "source": "https://snohomishcountywa.gov/221/Tax-Payment-Options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A first half paid after April 30 is charged interest (and any penalty) on the full year's tax, not just the first half. A total yearly tax under $50 is due in full by April 30." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. State law and the Treasurer's own guidance say that when a due date falls on a Saturday, Sunday or legal holiday, a mailed payment postmarked on the next business day is on time, so a payment postmarked Monday, November 2, 2026 counts. The county's page on online payments says only that they must be made on or before the due date, so paying online by Saturday, October 31 is the safe choice." } ], "delinquencyNote": "Late taxes are charged interest monthly from the month of delinquency until paid, at 9% a year (0.75% a month) on residential parcels with four or fewer units, with no penalties. All other parcels are charged 12% a year plus penalties of 3% on June 1 and 8% on December 1. These rates apply to taxes levied in 2023 and later.", "source": "https://snohomishcountywa.gov/233/Property-Tax-Interest-and-Penalty", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Snohomish County Board of Equalization", "deadline": "By July 1 of the assessment year or within 60 calendar days of the date on the notice of value, whichever is later, by 4 p.m. on the deadline day. The 2026 notices, which set values for taxes payable in 2027, were mailed June 26, 2026, and that window has closed; a late filing is accepted only in limited circumstances.", "url": "https://snohomishcountywa.gov/134/Board-of-Equalization", "source": "https://snohomishcountywa.gov/134/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026. Notices of value mailed in 2026 set the value used for 2027 taxes, so an appeal filed now affects next year's bill. Because of a change in how the Postal Service postmarks mail, the Treasurer asks that mailed payments be sent several days before the deadline, or that you ask at the post office counter for a hand-stamped postmark or use certified mail. Payments received or postmarked after the due date are returned. Online and phone payments go through the county's card processor: e-checks cost $1.50, debit cards $3.50, and credit cards 2.35% with a $2.50 minimum, and web payments take up to five business days to post. Current-year taxes are not eligible for a county payment plan." }, "53073": { "fips": "53073", "county": "Whatcom County", "state": "Washington", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Whatcom County Treasurer's Office", "url": "https://www.whatcomcounty.us/331/Treasurer", "source": "https://web.archive.org/web/20260808011142/https://www.whatcomcounty.us/331/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Whatcom County Assessor's Office", "url": "https://www.whatcomcounty.us/177/Assessor", "isState": false, "source": "https://web.archive.org/web/20260808011208/https://www.whatcomcounty.us/177/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.whatcomcounty.us/294/Payment-Center", "source": "https://web.archive.org/web/20260702224839/https://www.whatcomcounty.us/294/Payment-Center", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (or full amount)", "due": "2026-04-30", "note": "Already past for the 2026 cycle. A bill under $50 is due in full by April 30." }, { "label": "Second half", "due": "2026-10-31", "note": "October 31, 2026 is a Saturday. The county's pages do not state a weekend rule, but state law (RCW 1.12.070) says a tax payment due on a Saturday, Sunday or legal holiday is on time if made the next business day, so a payment made Monday, November 2, 2026 is on time. A mailed payment must carry an official postmark dated on or before the due date." } ], "delinquencyNote": "Late taxes are charged interest monthly from the date of delinquency until paid. On homes and other residential parcels with four or fewer units the rate is 9% a year (0.75% a month) with no penalties. On all other property it is 12% a year (1% a month) plus a 3% penalty on June 1 and an 8% penalty on December 1. If the first half is paid after April 30, interest (and any penalty) is charged on the full year's tax, not just the first half. The treasurer's interest and penalty page still lists 1% a month and the penalties for every parcel; state law changed that for 2023 and later tax years.", "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.56.020", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Whatcom County Board of Equalization", "deadline": "State law sets the deadline: by July 1 of the assessment year or within 30 days of the date the change of value notice was mailed, whichever is later (a county may allow up to 60 days). Whatcom County mails change of value notices in the fall; the 2025 notices, which set values for 2026 taxes, were mailed September 26, 2025. A further appeal goes to the State Board of Tax Appeals.", "url": "https://www.whatcomcounty.us/180/Board-of-Equalization-Appeal-Property-As", "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=84.40.038", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Washington collects in the same calendar year it names: the 2026 bill is paid April 30 and October 31, 2026. The treasurer also collects taxes for the cities, port, school, fire and other districts, so a single county bill covers them all. Mailed payments go to Whatcom County Treasurer, PO Box 34873, Seattle, WA 98124-1873; the office is in the Courthouse at 311 Grand Ave, Suite 104, Bellingham, with payment drop boxes at each entrance. Online, phone and card payments carry a convenience fee." }, "54003": { "fips": "54003", "county": "Berkeley County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Berkeley County Sheriff's Tax Office (the Sheriff serves as County Treasurer)", "url": "https://www.berkeleywv.org/260/Tax-Office", "source": "https://www.berkeleywv.org/260/Tax-Office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Berkeley County Assessor's Office", "url": "https://www.berkeleywv.org/704/Assessor", "isState": false, "source": "https://www.berkeleywv.org/704/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.berkeleywv.org/183/Pay-TaxesFees", "source": "https://www.berkeleywv.org/183/Pay-TaxesFees", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The county Assessor's pages call April 30 the last day to pay without penalty, but state law starts interest on April 1; the county adds a publication fee to taxes still unpaid after April 30. The county says real estate taxes still unpaid are certified to the West Virginia State Auditor on November 1 of the year after the bill was mailed, and the property can then be sold at auction.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Berkeley County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county asks that informal appeals to the Assessor be completed by January 31, and the board hears appeals in February by appointment. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.berkeleywv.org/160/County-Commission", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, acting as county Treasurer, sends the bill and collects it. Bills are mailed around July 15, and each one is based on who owned the property and how it was used on July 1 of the year before, so a buyer's first bill after closing may go to the seller. The Sheriff's Tax Office is at 400 West Stephen Street, Suite 104, Martinsburg, and the county's online tax portal takes payment. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54005": { "fips": "54005", "county": "Boone County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Boone County Sheriff's Tax Office", "url": "http://boone.softwaresystems.com/index.html", "source": "https://www.boonecountyclerkwv.com/links/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Boone County Assessor's Office", "url": "https://boonecountyassessor.com/", "isState": false, "source": "https://boonecountyassessor.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "http://boone.softwaresystems.com/index.html", "source": "https://boonecountyassessor.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Boone County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year. The county Assessor says appointments are required to be heard by the board, and that its office holds informal reviews with owners during January after mailing notices of increased value.", "url": "https://boonecountyassessor.com/", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's tax office sends the bill and collects it. Tax statements are mailed July 15. The Sheriff's tax office is at 200 State Street, Suite 102, Madison, WV 25130, and its online tax record search offers online payment. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54019": { "fips": "54019", "county": "Fayette County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Fayette County Sheriff's Tax Office", "url": "https://fayettecounty.wv.gov/taxdept/Pages/default.aspx", "source": "https://fayettecounty.wv.gov/taxdept/Pages/default.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fayette County Assessor's Office", "url": "https://fayettecounty.wv.gov/assessor/Pages/default.aspx", "isState": false, "source": "https://fayettecounty.wv.gov/assessor/Pages/default.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://fayettecounty.wv.gov/taxdept/Pages/default.aspx", "source": "https://fayettecounty.wv.gov/taxdept/Pages/default.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. Taxes still unpaid on April 30 are subject to newspaper publication, which adds fees.", "source": "https://fayettecounty.wv.gov/taxdept/Pages/default.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Fayette County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county requires a Petition for Review application before it will schedule a hearing; mail it to Fayette County Board of Equalization and Review, P.O. Box 307, Fayetteville, WV 25840, or fax it to 304-574-4255. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://fayettecounty.wv.gov/commission/Pages/Board-of-Equalization-and-Review.aspx", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff sends the bill and collects it. The Sheriff's Tax Office is at 100 Church Street, Fayetteville (enter through Magistrate Court), and takes cash, check or credit card, with a processing fee on every card payment; mailed payments go to Sheriff of Fayette County, P.O. Box 509, Fayetteville, WV 25840, and online payments go through the county's Software Systems tax portal. The Assessor's FAQ says taxes are due by April 30 of the year after the bill, but state law and the Sheriff's own page make unpaid second-half taxes delinquent April 1, with interest from that date. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54021": { "fips": "54021", "county": "Gilmer County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Gilmer County Sheriff's Tax Office", "url": "https://www.gilmercountywv.gov/cms.aspx?Name=STO", "source": "https://www.gilmercountywv.gov/cms.aspx?Name=Sheriff", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Gilmer County Assessor's Office", "url": "https://www.gilmercountywv.gov/cms.aspx?Name=Assessor", "isState": false, "source": "https://www.gilmercountywv.gov/cms.aspx?Name=Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.gilmercountywv.gov/cms.aspx?Name=STO", "source": "https://www.gilmercountywv.gov/cms.aspx?Name=STO", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Gilmer County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county Assessor says appeals to the Assessor on value must be finished by January 31 and that the board requires appointments. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.gilmercountywv.gov/cms.aspx?Name=Assessor", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, who is also the county treasurer, sends the bill and collects it. The Sheriff's Tax Office is at 10 Howard Street, Glenville, and its online tax inquiry site takes payments; card payments carry a fee charged by the card processor, Certified Payments. The Assessor's page lists April 30 as the final payment date without penalty, but state law makes unpaid second-half taxes delinquent April 1, with interest from that date. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54027": { "fips": "54027", "county": "Hampshire County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Hampshire County Sheriff's Treasurer's Office", "url": "https://www.hampshirecountysheriffwv.com/treasurers-office.html", "source": "https://www.hampshirecountysheriffwv.com/treasurers-office.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Hampshire County Assessor", "url": "http://hampshireassessor.com/", "isState": false, "source": "http://hampshireassessor.com/dateassesment.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.hampshirecountysheriffwv.com/treasurers-office.html", "source": "https://www.hampshirecountysheriffwv.com/treasurers-office.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. The county counts a postmark as the time of payment." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. Taxes still unpaid on April 30 are published as delinquent, which adds fees. Delinquent real estate taxes still unpaid on October 31 of the following year are certified to the West Virginia State Auditor, which sells the tax lien at public auction.", "source": "https://www.hampshirecountysheriffwv.com/treasurers-office.html", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Hampshire County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned when you file, file with the Office of Tax Appeals.", "url": "http://hampshirewv.com/contacts.html", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, acting as county Treasurer, sends the bill and collects it. Bills are mailed around July 15, and each one goes to the owner of record on July 1 of the year before, so a buyer's first bill after closing may go to the seller. Homes inside Capon Bridge or Romney pay a town levy on top of the county rate, and the county's levy table includes it in the total. Payment is accepted by mail, in person at 66 North High Street, Romney, or the Capon Bridge office, by phone, or online through a separate payment site the Treasurer's Office links to; card payments carry a 2.5% fee ($2.00 minimum), and electronic checks a $2.00 fee. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54037": { "fips": "54037", "county": "Jefferson County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Sheriff's Treasurer (Tax Office)", "url": "https://www.jeffersoncountywv.org/find-it-fast/sheriff-s-treasurer-tax-office", "source": "https://www.jeffersoncountywv.org/find-it-fast/sheriff-s-treasurer-tax-office", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jefferson County Assessor's Office", "url": "https://jeffersoncountywvassessor.gov/", "isState": false, "source": "https://www.jeffersoncountywv.org/county-government/elected-officials/assessor-s-office", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jeffersoncountywv.org/county-government/elected-officials/sheriff-s-treasurer-tax-office/taxes", "source": "https://www.jeffersoncountywv.org/county-government/elected-officials/sheriff-s-treasurer-tax-office/taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The county publishes a list of delinquent taxes in the Spirit of Jefferson newspaper in May and September, and since a 2022 state law, sales of tax-delinquent property are handled by the West Virginia State Auditor.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Jefferson County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.jeffersoncountywv.org/county-government/elected-officials/county-commission/commissoners", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, acting as county Treasurer, sends the bill and collects it. The Sheriff's tax office takes payment in person or by mail and does not accept credit cards; the county's online tax record search also offers online payment. Mailed payments go to P.O. Box 9, Charles Town, WV 25414; the office is at 110 N. George Street, Charles Town. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54041": { "fips": "54041", "county": "Lewis County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Lewis County Sheriff's Tax Office", "url": "https://www.lewiscountywv.org/connections/86443-lewis-county-sheriff-tax-office/", "source": "https://www.lewiscountywv.org/connections/86443-lewis-county-sheriff-tax-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lewis County Assessor's Office", "url": "https://lewis.wvassessor.com/", "isState": false, "source": "https://lewis.wvassessor.com/index.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lewiscountywv.org/connections/86443-lewis-county-sheriff-tax-office/", "source": "https://www.lewiscountywv.org/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time. The county Assessor's page says first-half interest starts only if the tax is not paid on or before October 1; because October 1 is also the day state law makes the tax delinquent, paying by September 30 is the safe choice." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Lewis County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.lewiscountywv.org/connections/86418-lewis-county-commission/", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's tax office sends the bill and collects it. Bills are issued once a year on July 15, and current-year taxes cannot be paid before then. The Sheriff's tax office takes cash, checks, cashier's checks, money orders and credit cards in person, by mail or by phone; card payments carry a 2.95% fee with a $2.00 minimum. Mail payments to Lewis County Sheriff, 110 Center Ave., Weston, WV 26452, and include a self-addressed stamped envelope if you want a receipt. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54045": { "fips": "54045", "county": "Logan County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Logan County Sheriff's Tax Office", "url": "https://lcso.wv.gov/tax-department/Pages/default.aspx", "source": "https://lcso.wv.gov/tax-department/Pages/Frequently-Asked-Questions.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Logan County Assessor", "url": "https://logan.wvassessor.com/", "isState": false, "source": "https://logan.wvassessor.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://lcso.wv.gov/Pages/default.aspx", "source": "https://lcso.wv.gov/Pages/default.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The Sheriff's tax office publishes a list of delinquent real property taxes in the local newspaper in May and September. For real estate taxes still unpaid from an earlier year, it sends certified-mail notices in September and certifies the unpaid tax tickets to the State of West Virginia on October 31.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Logan County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year. The county Assessor says appointments are required to be heard by the board.", "url": "https://logancounty.wv.gov/countygovernmentagencies/pages/countycommission.aspx", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's tax office sends the bill and collects it. Tax statements are mailed July 15. You can pay online through the Sheriff's tax office website, by mail to Sheriff of Logan County, 300 Stratton Street Room 208, Logan, WV 25601, or in person at Room 208 of the Logan County Courthouse. Card payments carry a fee ($3.95 for a Visa debit card, or $3.00 plus 2.25% for other debit and credit cards); cash, checks, money orders and certified checks carry no fee. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54051": { "fips": "54051", "county": "Marshall County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Marshall County Sheriff's Tax Office", "url": "https://marshallcountywv.gov/agencies/tax-office/", "source": "https://marshallcountywv.gov/agencies/tax-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Marshall County Assessor", "url": "https://marcoassessor.org/", "isState": false, "source": "https://marcoassessor.org/faq/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://marshallcountywv.gov/services/real-property-taxes/", "source": "https://marshallcountywv.gov/services/real-property-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. The county's page says the discount applies to payments made before September 1, but state law allows it through September 1 itself. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The county mails a delinquency notice in April and publishes the list of delinquent real property taxes in local newspapers in May and September. The county's page still says the Sheriff auctions tax liens each November, but under current state law delinquent real estate taxes still unpaid are certified to the West Virginia State Auditor on October 31 of the following year, and the Auditor sells the tax liens at public auction.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Marshall County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned when you file, file with the Office of Tax Appeals. The Assessor's office will also review an assessment informally at any time of year.", "url": "https://marshallcountywv.gov/agencies/county-commission/", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's Tax Office sends the bill and collects it. Bills are mailed in July, and each one is based on who owned the property on July 1 of the year before; if you have not received yours by August 1, call the Tax Office at 304-843-1400. The bill includes the levies of the county, the Board of Education and, inside a city, the city. The county's real property tax page links to a separate site to view and pay taxes, and debit and credit cards are accepted. Mailed payments go to Marshall County Tax Office, P.O. Box 648, Moundsville, WV 26041. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54055": { "fips": "54055", "county": "Mercer County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Mercer County Sheriff's Tax Office", "url": "https://wvmcsd.org/divisions/taxes/", "source": "https://wvmcsd.org/divisions/taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mercer County Assessor's Office", "url": "https://mercerassessor.com/", "isState": false, "source": "https://mercerassessor.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://wvmcsd.org/divisions/taxes/", "source": "https://wvmcsd.org/divisions/taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The county Assessor's calendar adds that taxes still unpaid after April 1 are published as delinquent and charged additional fees.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Mercer County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county Assessor asks you to contact its office before seeking a hearing; the board takes appointments in January, hears appeals in February, and asks for a certified appraisal no more than 3 years old plus your insurance information. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://mercerassessor.com/important-dates", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's Tax Office sends the bill and collects it. Bills are mailed around July 15, based on the previous year's assessment of whoever owned the property on July 1, so a buyer's first bill after closing may go to the seller. The Sheriff's Tax Office at 1501 West Main Street, Princeton, takes cash, check and card in person (cards carry a fee), and the online portal charges 2.2% of the payment plus $1.00 per transaction. If you live in Princeton, Bluefield or another town in the county, the town's levy is on the same bill. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54057": { "fips": "54057", "county": "Mineral County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Mineral County Sheriff's Tax Office (the Sheriff serves as County Treasurer)", "url": "https://www.mineralwv.gov/tax-office/", "source": "https://www.mineralwv.gov/tax-office/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mineral County Assessor's Office", "url": "https://www.mineralwv.gov/assessor/", "isState": false, "source": "https://www.mineralwv.gov/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mineralwv.gov/tax-office/", "source": "https://www.mineralwv.gov/tax-office/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The Sheriff's office says delinquent taxes must be paid in full, by cash, cashier's check or money order only, and that unpaid delinquent real estate taxes are subject to a yearly tax sale held each November.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Mineral County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.mineralwv.gov/commission/", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, acting as county Treasurer, sends the bill and collects it. Tax bills go out in mid-July. The Sheriff's Tax Office is at 150 Armstrong Street, Keyser, and takes cash, personal checks and credit cards (with a 2.05% processing fee charged by the payment company); the county's online tax system also takes payment. The Sheriff's page gives September 1 and March 1 as the dates to pay for the discount; state law does not charge interest until October 1 and April 1. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54061": { "fips": "54061", "county": "Monongalia County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Monongalia County Sheriff's Tax Office", "url": "https://www.monongaliasheriff.gov/tax/index.php", "source": "https://www.monongaliasheriff.gov/tax/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Monongalia County Assessor's Office", "url": "https://www.assessor.org/", "isState": false, "source": "https://www.assessor.org/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.monongaliasheriff.gov/tax/index.php", "source": "https://www.monongaliasheriff.gov/tax/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. The county Assessor's taxpayer guide calls April 30 the last day to pay without penalty, but state law starts interest on April 1.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Monongalia County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. You may first ask the Assessor for an informal review; the county says to do so within 8 business days after receiving your assessment notice. The county's appeal page still mentions a hearing in October before a Board of Assessment Appeals and an appeal to Circuit Court within 30 days; that page itself says the Office of Tax Appeals replaced that board, and state law now sends a board decision to the Office of Tax Appeals. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.monongaliacounty.gov/commission/board_of_assessment_appeals/index.php", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's Tax Office mails the bills in July and collects them. Taxes are assessed to whoever owned the property on July 1 of the year before the bill, so a buyer's first bill after closing may go to the seller. The tax office is in the courthouse at 243 High Street, Room 300, Morgantown, and takes payment online through the county's tax portal. If you live in Morgantown, Westover, Star City, Granville or Blacksville, the town's levy is on the same bill. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54067": { "fips": "54067", "county": "Nicholas County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Nicholas County Sheriff's Tax Office", "url": "https://nicholascountywv.org/sheriff/", "source": "https://nicholascountywv.org/faqs/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Nicholas County Assessor's Office", "url": "https://nicholascountywv.org/assessor/", "isState": false, "source": "https://nicholascountywv.org/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://nicholascountywv.org/miscellaneous-links/", "source": "https://nicholascountywv.org/miscellaneous-links/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Nicholas County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county commission office is at 700 Main Street, Suite 1, Summersville. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://nicholascountywv.org/county-commission/", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's Tax Office in Summersville sends the bill and collects it. The county says taxes can be paid by debit or credit card, including at a card reader in the County Clerk's office, and a surcharge is added to card payments. Online payment goes through an outside site, WV Property Taxes, run by a private software company, Software Systems, Inc., which the county's links page points to. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54077": { "fips": "54077", "county": "Preston County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Preston County Sheriff's Tax Office (the Sheriff serves as County Treasurer)", "url": "https://www.prestoncountywv.gov/199/Sheriff-Department", "source": "https://web.archive.org/web/20260515164616/https://www.prestoncountywv.gov/199/Sheriff-Department", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Preston County Assessor's Office", "url": "https://preston.wvassessor.com/", "isState": false, "source": "https://preston.wvassessor.com/faq.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "http://preston.softwaresystems.com/INDEXP.HTML", "source": "https://web.archive.org/web/20260515164616/https://www.prestoncountywv.gov/199/Sheriff-Department", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Preston County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county Assessor asks that informal appeals on value be completed by January 31, and the board hears appeals in February by appointment. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://preston.wvassessor.com/faq.aspx", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, acting as county Treasurer, sends the bill and collects it. Bills are mailed each July, and taxes are assessed to whoever owned the property on July 1 of the year before, so a buyer's first bill after closing may go to the seller. The Sheriff's Tax Office is at 106 West Main Street, Suite 102, Kingwood, and takes payment online through the county's tax portal. If you live in one of the county's towns, such as Kingwood or Terra Alta, the town's levy is on the same bill. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54081": { "fips": "54081", "county": "Raleigh County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Sheriff of Raleigh County, Division of Tax Department", "url": "https://raleighcountysheriff.com/tax-division/", "source": "https://raleighcountyassessor.com/faq/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Raleigh County Assessor's Office", "url": "https://raleighcountyassessor.com/", "isState": false, "source": "https://raleighcountyassessor.com/faq/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://raleighcountysheriff.com/tax-division/", "source": "https://raleighcounty.gov/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Raleigh County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year. The county Assessor's pages still say a board decision goes to circuit court, and listed 2026 assessments as open for inspection and correction through February 24; under current state law, protests are due February 20 and board decisions go to the Office of Tax Appeals.", "url": "https://raleighcountyassessor.com/general-info/", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff's Division of Tax Department sends the bill and collects it. Most people pay by mail to the Sheriff of Raleigh County, Division of Tax Department, 215 Main Street, Beckley; the county also points to the Sheriff's website for paying online, which links to an outside tax site. The county's pages give September 1 and March 1 as the dates to pay for the 2.5% discount; state law does not charge interest until October 1 and April 1. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54083": { "fips": "54083", "county": "Randolph County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Randolph County Sheriff's Tax Office", "url": "https://randolphsheriffwv.gov/taxes/", "source": "https://randolphsheriffwv.gov/taxes/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Randolph County Assessor's Office", "url": "https://randolphassessorwv.com/", "isState": false, "source": "https://www.landmarkgeospatial.com:8443/randolph/faq.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://randolphsheriffwv.gov/taxes/", "source": "https://randolphsheriffwv.gov/taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid. Taxes still unpaid at the close of business on April 30 are subject to publication in the newspaper and added fees.", "source": "https://randolphsheriffwv.gov/taxes/real-estate-property-taxes/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Randolph County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The county Assessor says written protests go to the Randolph County Commission. The Assessor's page still mentions an October Board of Assessment Appeals, but state law has repealed that board; protests are heard in February. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.landmarkgeospatial.com:8443/randolph/faq.html", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff, who is also the county treasurer, sends the bill and collects it. Bills are mailed July 15, the first day current-year taxes can be paid. The Sheriff's Tax Office is at 4 Randolph Avenue, Suite 100, Elkins, open Monday through Friday, 8 a.m. to 4:30 p.m.; online payments go through an outside tax payment site run by a private software company, Software Systems, Inc., which the Sheriff's pages link to. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "54099": { "fips": "54099", "county": "Wayne County", "state": "West Virginia", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Wayne County Sheriff's Tax Office", "url": "https://www.waynewvsheriff.org/tax.php", "source": "https://www.waynewvsheriff.org/tax.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Wayne County Assessor's Office", "url": "https://www.waynecountywv.org/assessor.php", "isState": false, "source": "https://www.waynecountywv.org/assessor.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "http://waynecountywv.us/WEBTax/Default.aspx", "source": "https://www.waynecountywv.org/sheriff.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-09-30", "note": "State law makes the first half payable September 1, 2026, with a 2.5% discount if paid on or before that date, which has passed. Without the discount, the first half can be paid through Wednesday, September 30, 2026; it becomes delinquent on October 1. A payment mailed with a U.S. postmark on or before the deadline counts as on time." }, { "label": "Second half (last day to pay without interest)", "due": "2027-03-31", "note": "Pay on or before Monday, March 1, 2027 to take the 2.5% discount on this half. Without the discount, it can be paid through Wednesday, March 31, 2027; it becomes delinquent on April 1, 2027." } ], "delinquencyNote": "Unpaid first-half taxes become delinquent October 1 and second-half taxes April 1, and interest of 9% a year is added from that date until paid.", "source": "https://code.wvlegislature.gov/11A-1-3/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Wayne County Commission sitting as the Board of Equalization and Review", "deadline": "File a written protest with the clerk of the county commission, or with the West Virginia Office of Tax Appeals, no later than February 20 of the tax year; the window for the 2026 bill closed February 20, 2026. For the 2027 tax year, February 20, 2027 is a Saturday, and state law moves a deadline that falls on a weekend to the next business day, Monday, February 22, 2027; filing by Friday, February 19 avoids any question. The board meets starting no later than February 1, may end its session after February 15 and must end it by the last day of February; if it has already adjourned, file with the Office of Tax Appeals. A board decision can be appealed to the Office of Tax Appeals by March 31 of the tax year.", "url": "https://www.waynecountywv.org/commission.php", "source": "https://code.wvlegislature.gov/11-3-23a/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The county Assessor values property and the Sheriff sends the bill and collects it. The Sheriff's tax office takes payment in person or by mail, with checks made out to Sheriff of Wayne County, P.O. Box 218, Wayne, WV 25570; its tax page lists no other way to pay, and the county's online tax inquiry lets you look up a bill. Bills are mailed each July 15, and each one goes to whoever owned the property on July 1 of the year before, so a buyer's first bill after closing will go to the seller; if you have not received a bill by July 25, call the tax office at 304-272-6723. State law requires you to keep paying each half on time while an assessment appeal is pending." }, "55009": { "fips": "55009", "county": "Brown County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Brown County Treasurer", "url": "https://www.browncountywi.gov/departments/treasurer/general-information/", "source": "https://www.browncountywi.gov/departments/treasurer/general-information/property-tax-information/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your city, village or town (each municipality in Brown County values its own properties; the county does not)", "url": "https://www.browncountywi.gov/community/municipalities/", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.browncountywi.gov/departments/treasurer/general-information/", "source": "https://www.browncountywi.gov/departments/treasurer/general-information/online-tax-payment-instructions/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your municipal treasurer)", "due": "2027-01-31", "note": "The 2026 bills are mailed around December 10, 2026. Payments due by January 31 go to the treasurer or clerk of your city, village or town, not the county. January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, which in 2027 ends at the close of business on Friday, February 5; the payment must arrive by then, and some offices, including Green Bay City Hall, close at 11:30 a.m. on Fridays. Paying in two installments is allowed only when the real estate tax on the parcel is $100 or more." }, { "label": "Second installment (paid to the Brown County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The county treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, which in 2027 ends at the close of business on Friday, August 6; the payment must arrive by then, and the county treasurer's office closes at 11:30 a.m. on Fridays." } ], "delinquencyNote": "If the first installment is late, the installment option is lost and the whole unpaid balance is delinquent as of February 1. A late second installment makes the remaining balance delinquent as of August 1. Delinquent taxes are paid to the Brown County Treasurer and carry interest of 1% a month under state law plus a county penalty of 0.5% a month, 1.5% a month in all, counted back to February 1.", "source": "https://www.browncountywi.gov/departments/treasurer/general-information/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city, village or town", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice of your intent to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. Each board sets its own meeting date, during the 45 days starting on the fourth Monday in April, and publishes it at least 15 days ahead (30 days in a revaluation year).", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Brown County the tax bill comes from two collectors: the first installment or full payment goes to your city, village or town (in the City of Green Bay, the city clerk's office collects in person from December 10 to January 31), and the second installment and any late taxes go to the Brown County Treasurer. Where to pay depends on your municipality and the time of year, so check the payment address on your bill. The bill covers school, municipal, county and technical college taxes together, less the state school levy and lottery credits. Online payments run through the county's payment portal, operated by an outside processor that charges a transaction fee; the county's instructions list an electronic check as the lowest-fee option. The county does not mail receipts for online payments." }, "55021": { "fips": "55021", "county": "Columbia County", "state": "Wisconsin", "taxYear": "2026 taxes (billed in December 2026, payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your city, village or town treasurer for the first installment or full payment; the Columbia County Treasurer for the second installment and any late taxes", "url": "https://www.co.columbia.wi.us/columbiacounty/treasurer/", "source": "https://www.co.columbia.wi.us/columbiacounty/treasurer/Treasurer-Home-/Pay-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your city, village or town (each municipality in Columbia County has its own assessor, listed in the county directory)", "url": "https://www.co.columbia.wi.us/ColumbiaCounty/Portals/2/CountyClerkFiles/Directory.pdf", "isState": false, "source": "https://www.co.columbia.wi.us/ColumbiaCounty/Portals/2/CountyClerkFiles/Directory.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.columbia.wi.us/columbiacounty/treasurer/Treasurer-Home-/Pay-Taxes", "source": "https://www.co.columbia.wi.us/columbiacounty/treasurer/Treasurer-Home-/Pay-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your municipal treasurer)", "due": "2027-01-31", "note": "Local treasurers mail the bills in December. The first installment or full payment goes to the treasurer of your city, village or town; the county treasurer does not accept first installment payments. January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, which in 2027 ends at the close of business on Friday, February 5. A mailed payment postmarked by the due date also counts as on time. Paying in two installments is allowed only when the real estate tax on the parcel is $100 or more." }, { "label": "Second installment (paid to the Columbia County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The county treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, which in 2027 ends at the close of business on Friday, August 6." } ], "delinquencyNote": "If an installment is not paid on time, the installment option is lost and the whole remaining balance is delinquent, and late taxes are paid to the Columbia County Treasurer. Columbia County charges a penalty of 0.5% a month on top of the state's 1% a month interest, 1.5% a month in all, added on the first of each month, and on a missed July installment it is charged back to February 1.", "source": "https://www.co.columbia.wi.us/columbiacounty/treasurer/Treasurer-Home-/Tax-Bill-Information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city, village or town", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice of your intent to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law lets each board meet at any time during the 45 days starting on the fourth Monday in April and requires the date to be published at least 15 days ahead (30 days in a revaluation year). Check the meeting date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Columbia County the tax bill has two collectors: the first installment or full payment goes to your city, village or town treasurer, and the second installment and any late taxes go to the Columbia County Treasurer in Portage. The payment stubs on your bill show where to send each payment. The county's online system takes only second installment and delinquent payments; ask your local treasurer how to pay the first installment. Online payments run through Point and Pay, which charges 2.39% for a credit or debit card and $1.50 for an electronic check." }, "55025": { "fips": "55025", "county": "Dane County", "state": "Wisconsin", "taxYear": "2026 taxes (billed in December 2026, payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your city, village or town treasurer for the first installment or full payment; the Dane County Treasurer for the final installment and any late taxes (in the City of Madison, the City Treasurer collects every installment)", "url": "https://treasurer.danecounty.gov/property-tax", "source": "https://treasurer.danecounty.gov/property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your city, village or town (each municipality in Dane County values its own properties; the county does not)", "url": "https://clerk.danecounty.gov/documents/pdf/directory.pdf", "isState": false, "source": "https://treasurer.danecounty.gov/property-tax", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.danecounty.gov/taxpayment", "source": "https://treasurer.danecounty.gov/taxpayment", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your municipal treasurer)", "due": "2027-01-31", "note": "Bills are mailed by the third Monday in December. Payments due by January 31 go to the treasurer of your city, village or town; in December and January the county's online system takes only late taxes from earlier years. January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, which in 2027 ends at the close of business on Friday, February 5. A mailed payment counts as on time if it is postmarked by the due date, but a postmark is not always applied the day the envelope is mailed, so the county recommends paying in person or by electronic check near a due date. Paying in two installments is allowed only when the real estate tax on the parcel is $100 or more." }, { "label": "Second and final installment (paid to the Dane County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The county treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, which in 2027 ends at the close of business on Friday, August 6. The City of Madison does not use this two-payment schedule: Madison homeowners pay the full bill by January 31 or in four installments due January 31, March 31, May 31 and July 31, all to the Madison City Treasurer. May 31, 2027 is Memorial Day, and Wisconsin law moves a deadline that falls on a legal holiday to the next business day." } ], "delinquencyNote": "If at least the installment amount is not paid on time, the full remaining balance comes due immediately. Dane County then charges combined interest and penalty of 1.5% a month on the unpaid principal, counted back to February 1, so a missed July installment starts with 7 months, or 10.5%, in August, and another 1.5% is added at the start of each month until the bill is paid. Late taxes go to the Dane County Treasurer, except that in the City of Madison late payments made through July 31 go to the City Treasurer.", "source": "https://treasurer.danecounty.gov/FAQ", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city, village or town (in the City of Madison, the city's Board of Assessors first, then the Board of Review)", "deadline": "Talk to your municipal assessor first, during the open book period. To appeal to the Board of Review, give the board's clerk written or oral notice of your intent to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law lets each board meet at any time during the 45 days starting on the fourth Monday in April and requires the date to be published at least 15 days ahead (30 days in a revaluation year). In the City of Madison, objections go first to the Board of Assessors by a mid-May deadline the city assessor publishes each year (4:30 p.m. on May 15 in 2026); missing it means asking the Board of Review for a waiver.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Dane County outside Madison, the tax bill has two collectors: the first installment or full payment goes to your city, village or town, and the final installment and any late taxes go to the Dane County Treasurer. In the City of Madison, the City Treasurer collects all four installments of the current year's taxes and the county collects only after July 31, so a Madison payment sent to the county before then goes to the wrong office. The county's online system accepts current-year payments only after February 20, and never for current-year Madison taxes. Online payments to the county run through Point and Pay, which charges the greater of $1.50 or 2.39% for a card and $1.50 for an electronic check; the county does not accept wire, ACH or savings account transfers." }, "55035": { "fips": "55035", "county": "Eau Claire County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Eau Claire County Treasurer (outside the Cities of Eau Claire and Altoona and the Town of Ludington, your local treasurer collects the full payment or first installment)", "url": "https://www.eauclairecounty.gov/departments/treasurer/index.php", "source": "https://www.eauclairecounty.gov/departments/treasurer/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Eau Claire County hires its own assessor; the county does not value property)", "url": "https://www.eauclairecounty.gov/departments/treasurer/municipal_treasurers_and_assessors.php", "isState": false, "source": "https://www.eauclairecounty.gov/departments/treasurer/municipal_treasurers_and_assessors.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.eauclairecounty.gov/departments/treasurer/online_payments.php", "source": "https://www.eauclairecounty.gov/departments/treasurer/online_payments.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. Residents of the City of Eau Claire, the City of Altoona and the Town of Ludington pay the Eau Claire County Treasurer; everyone else pays the first installment to their own town, village or city treasurer." }, { "label": "Second installment (paid to the Eau Claire County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Eau Claire County Treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then. The county collects the second installment for every municipality in the county." } ], "delinquencyNote": "If the first installment is late, the installment option is lost and the whole unpaid balance becomes delinquent as of February 1. A late second installment makes the remaining balance delinquent as of August 1. Delinquent taxes are paid to the Eau Claire County Treasurer and carry interest of 1% a month plus a penalty of 0.5% a month, 1.5% a month in all, counted back to February 1 and added on the first of every month until paid.", "source": "https://www.eauclairecounty.gov/departments/treasurer/index.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Eau Claire County the tax bill can go to two collectors. In the Cities of Eau Claire and Altoona and the Town of Ludington, the county treasurer collects both installments. Everywhere else, the full payment or first installment goes to your town, village or city treasurer, and the second installment and any late taxes go to the county treasurer. The county's online system takes a first installment only for those three municipalities. Online payments cost $1.50 by e-check, $2.95 by debit card, or 2.5% by credit card (at least $2). The county mails a receipt only if you include a self-addressed stamped envelope." }, "55043": { "fips": "55043", "county": "Grant County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Grant County Treasurer (in most municipalities your town, village or city treasurer collects the full payment or first installment)", "url": "https://gcinternetwebsite.co.grant.wi.gov/county-treasurer/", "source": "https://gcinternetwebsite.co.grant.wi.gov/county-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Grant County values its own properties; the county does not)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://gcinternetwebsite.co.grant.wi.gov/county-treasurer/", "source": "https://gcinternetwebsite.co.grant.wi.gov/county-treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to the treasurer named on your bill)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. During December and January the county's online portal accepts payments only for the Towns of Harrison and Woodman, the Villages of Montfort, Mt. Hope, Patch Grove and Woodman, the Cities of Fennimore and Lancaster, and late taxes; the county voids and returns any other online payment in those months." }, { "label": "Second installment (paid to the Grant County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Grant County Treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then. The county treasurer's office closes at noon on Fridays." } ], "delinquencyNote": "If the first installment is late, the installment option is lost and the whole unpaid balance becomes delinquent as of February 1. A late second installment makes the remaining balance delinquent as of August 1. Delinquent taxes are paid to the Grant County Treasurer and carry interest of 1% a month under state law, counted back to February 1. State law also lets a county add a penalty of up to 0.5% a month, for up to 1.5% a month in all; Grant County's published pages do not say whether it does, so ask the county treasurer before paying a late bill.", "source": "https://gcinternetwebsite.co.grant.wi.gov/county-treasurer/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Your tax bill names the treasurer who takes the full payment or first installment. In most of Grant County that is your town, village or city treasurer; the county treasurer in Lancaster takes the second installment and any late taxes. The county's online portal is only for payments owed to the county, and in December and January it accepts current payments for just eight municipalities. The county treasurer's office is open Monday through Thursday, 7 a.m. to 4:30 p.m., and Friday, 7 a.m. to noon." }, "55069": { "fips": "55069", "county": "Lincoln County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Lincoln County Treasurer (your town or city treasurer collects the full payment or first installment, and the City of Merrill collects its own installments through June 30)", "url": "https://www.co.lincoln.wi.us/treasurer", "source": "https://web.archive.org/web/20240526202327/https://www.co.lincoln.wi.us/treasurer/page/pay-real-estate-taxes", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Lincoln County hires its own assessor; the county does not value property)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.lincoln.wi.us/treasurer/page/pay-real-estate-taxes", "source": "https://web.archive.org/web/20240526202327/https://www.co.lincoln.wi.us/treasurer/page/pay-real-estate-taxes", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town or city treasurer)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. The county treasurer does not take first installments or full payments of current taxes; send them to your town or city." }, { "label": "Second installment (paid to the Lincoln County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. If the county treasurer's office is closed that Saturday, Wisconsin law moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then, and the office has closed early on Fridays, so check its hours. City of Merrill residents do not use this date: the city has offered six installments, due on the last day of each month from January through June." } ], "delinquencyNote": "If you pay in installments and miss one, the installment option is lost and the whole unpaid balance becomes delinquent. Delinquent taxes are paid to the Lincoln County Treasurer with interest of 1% a month under state law, counted back to February 1. State law also lets a county add a penalty of up to 0.5% a month, for up to 1.5% a month in all; Lincoln County's current pages could not be read to confirm whether it does, so ask the county treasurer before paying a late bill.", "source": "https://web.archive.org/web/20240526202327/https://www.co.lincoln.wi.us/treasurer/page/pay-real-estate-taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": null, "notes": "The full payment or first installment goes to your town or city treasurer, and the second installment and any late taxes go to the Lincoln County Treasurer at the Lincoln County Service Center, 801 N. Sales Street, Suite 204, Merrill. The City of Merrill collects its own installments through June 30. The county's online payment option, run by an outside processor that charges a fee, takes only second installments and late taxes, and most towns do not take card payments." }, "55079": { "fips": "55079", "county": "Milwaukee County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "treasurer of your city or village (the Milwaukee County Treasurer collects only older delinquent taxes in the 18 suburbs, and none in the City of Milwaukee)", "url": "https://county.milwaukee.gov/EN/Treasurer", "source": "https://county.milwaukee.gov/EN/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your city or village (in the City of Milwaukee, the City Assessor's Office); the county does not value property", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": null, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your city or village treasurer)", "due": "2027-01-31", "note": "This is the schedule state law sets; your city or village may offer more installments, so follow the dates printed on your bill. January 31, 2027 is a Sunday. In the 18 suburbs, state law does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027. The City of Milwaukee collects under a separate state law without that grace period: its treasurer counts a payment as on time only if it is received, or postmarked, by January 31, and its instructions do not mention a weekend extension. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more." }, { "label": "Second installment (paid to your city or village treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. In the suburbs, state law does not treat the second installment as late if it is received within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027. Suburbs with a three-installment plan also have a payment due April 30. City of Milwaukee residents on the installment plan pay on the last day of each month from February through October instead." } ], "delinquencyNote": "In the suburbs, a missed installment ends the installment option and makes the whole unpaid balance delinquent. Delinquent taxes carry 18% a year (1% a month interest under state law plus a 0.5% a month county penalty), counted back to February 1. Your city or village treasurer collects late current-year taxes through July 31; after that they are paid to the Milwaukee County Treasurer, which can also set up a monthly payment plan. In the City of Milwaukee, the City Treasurer collects its own late taxes at the same 1% a month interest plus 0.5% a month penalty from February 1; one missed monthly installment can be made up with 1% interest, but a second makes the whole balance delinquent.", "source": "https://county.milwaukee.gov/EN/Treasurer/Delinquent-Property-Taxes", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city or village (in the City of Milwaukee, the Board of Assessors first, then the Board of Review)", "deadline": "In the suburbs, talk to your assessor first, then give the Board of Review clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting and file a written objection within the first 2 hours of that meeting. Each board meets some time in the 45 days starting the fourth Monday in April. In the City of Milwaukee, file a written objection with the Assessor's Office by 4:45 p.m. on the third Monday in May; the Board of Assessors decides it, and if you disagree you can take it to the Board of Review. Once the December tax bill arrives it is too late to object for that year.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/statutes/statutes/70/47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Milwaukee County the county treasurer does not collect current taxes, so the county has no page for paying a current bill. Each of the 19 cities and villages bills and collects its own residents' taxes, including the second installment, and the county treasurer collects late taxes in the 18 suburbs only after the local collection period ends on July 31. The City of Milwaukee is separate: the City Treasurer bills and collects the combined bill (city, county, Milwaukee Public Schools, the technical college and the sewerage district) and its own late taxes, and offers a ten-month installment plan with payments due the last day of each month from January through October. Several suburbs also offer more than two installments (South Milwaukee, for example, uses January 31, April 30 and July 31), so check the schedule on your bill. The county's online payment site for delinquent taxes is run by an outside processor that charges 2.55% for cards and $1.50 for an e-check." }, "55097": { "fips": "55097", "county": "Portage County", "state": "Wisconsin", "taxYear": "2026 taxes (billed in December 2026, payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Portage County Treasurer's Office (the City of Stevens Point and four towns collect some payments themselves)", "url": "https://www.co.portage.wi.gov/431/Treasurers-Office", "source": "https://www.co.portage.wi.gov/FAQ.aspx?TID=35", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Your town, village or city assessor (each municipality in Portage County has its own assessor)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.co.portage.wi.gov/803/Property-Tax-Inquiries-and-Payments", "source": "https://www.co.portage.wi.gov/431/Treasurers-Office", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment (or full payment)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday. State law counts the first installment as on time if it is received within 5 working days of January 31, and when January 31 falls on a weekend that period ends at close of business on the first Friday in February, which is February 5, 2027. In the Towns of Almond, Belmont, Eau Pleine and Lanark and the City of Stevens Point, the first installment is paid to the municipal treasurer, not the county." }, { "label": "Second installment", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. State law counts the second installment as on time if it is received within 5 working days of July 31, and when July 31 falls on a weekend that period ends at close of business on the first Friday in August, which is August 6, 2027. The county sends one bill a year with two payment stubs and does not mail a reminder for the second installment. The City of Stevens Point collects its own taxes and splits the bill into three installments, due January 31, April 30 and July 31." } ], "delinquencyNote": "If an installment is not received by the end of its 5-working-day grace period, the installment option is lost and the whole unpaid balance becomes delinquent. Portage County then charges 1.5% a month in interest and penalty, and state law counts it from February 1 of the year the taxes are payable, even when it is the July installment that was missed. A lien is placed on the parcel on September 1 of the year the taxes were due.", "source": "https://docs.legis.wisconsin.gov/statutes/statutes/74/iii/11", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of the town, village or city where the property is located", "deadline": "State law sets the schedule: each municipality's Board of Review meets once a year, some time in the 45 days starting the fourth Monday in April. You must give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file the written objection within the first 2 hours of that meeting. The 2026 boards have already met; check the 2027 meeting date with your own municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/statutes/statutes/70/47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In 22 of Portage County's 27 towns, villages and cities, the county treasurer collects both installments. In the Towns of Almond, Belmont, Eau Pleine and Lanark, the town treasurer collects the first installment and the county collects the second. The City of Stevens Point collects all of its own installments; the county collects only its delinquent taxes. The payment stubs on your bill show where to send each payment. Assessments are made by each municipality's own assessor, not by the county. Card payments carry a 2.39% vendor fee (Point and Pay), a Visa debit card paid online costs $3.95, and an e-check costs $1.50." }, "55101": { "fips": "55101", "county": "Racine County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Racine County Treasurer (your town, village or city treasurer collects the full payment or first installment; the City of Racine collects all current-year payments through July 31)", "url": "https://www.racinecounty.gov/departments/county-treasurer", "source": "https://web.archive.org/web/20260811222538/https://www.racinecounty.gov/departments/county-treasurer/property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Racine County hires its own assessor; the county does not value property)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.racinecounty.gov/departments/county-treasurer/property-taxes", "source": "https://web.archive.org/web/20260811222538/https://www.racinecounty.gov/departments/county-treasurer/property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town, village or city treasurer)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. In the City of Racine the city collects all current-year payments and lets you pay in four installments, due January 31, March 31, May 31 and July 31. May 31, 2027 is Memorial Day, a legal holiday in Wisconsin, and state law moves a deadline that falls on a legal holiday to the next business day, Tuesday, June 1, 2027." }, { "label": "Second installment (paid to the Racine County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Racine County Treasurer's office is open Monday through Friday, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then. In the City of Racine this last installment is paid to the city." } ], "delinquencyNote": "If any installment is late or short, the installment option is lost and all remaining tax becomes due, with interest and penalty counted from February 1. Delinquent taxes carry interest of 1% a month plus a penalty of 0.5% a month, 1.5% a month in all. After July 31, all late payments, including City of Racine taxes, go to the Racine County Treasurer. If the year's taxes are not paid in full before September 1, a tax certificate is issued against the property, and ownership can pass to the county through foreclosure two years after that.", "source": "https://web.archive.org/web/20260811222538/https://www.racinecounty.gov/departments/county-treasurer/property-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Bills are prepared and mailed by your town, village or city in mid-December. Outside the City of Racine, the full payment or first installment goes to your local treasurer, and the second installment and any late taxes go to the Racine County Treasurer at the Courthouse, 730 Wisconsin Avenue, Racine. The City of Racine collects its own four installments at City Hall through July 31, then the county takes over. Card and electronic check payments to the county go through an outside processor, ACI Payments, which charges its own fee. If you mail a payment, make sure it is postmarked by the due date. The county accepts monthly payments toward delinquent taxes." }, "55109": { "fips": "55109", "county": "St. Croix County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "St. Croix County Treasurer (in 17 towns, villages and cities the local treasurer collects the full payment or first installment)", "url": "https://www.sccwi.gov/441/Treasurer", "source": "https://www.sccwi.gov/777/Paying-Property-Taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in St. Croix County values its own properties; the county does not)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sccwi.gov/777/Paying-Property-Taxes", "source": "https://www.sccwi.gov/777/Paying-Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to the county or your local treasurer, depending on where you live)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. Bills are mailed in mid-December. The county treasurer collects the first installment for 18 municipalities, including the Cities of Hudson, New Richmond and River Falls; in the other 17 you pay your town, village or city treasurer." }, { "label": "Second installment (paid to the St. Croix County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The St. Croix County Treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then." } ], "delinquencyNote": "If an installment is not received within 5 working days after its due date, the installment option is lost and the whole unpaid balance becomes delinquent. Delinquent taxes are paid to the St. Croix County Treasurer and carry interest and penalty of 1.5% a month, counted from February 1 until paid; part of a month counts as a whole month. The county does not set up payment plans, but it accepts partial payments to cut the interest.", "source": "https://www.sccwi.gov/777/Paying-Property-Taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "St. Croix County's list of where to pay sends the full payment or first installment to the county treasurer in Hudson for 18 municipalities, and to the local treasurer in the other 17: the Towns of Baldwin, Cady, Cylon, Emerald, Erin Prairie, Glenwood, Hammond, Kinnickinnic, Pleasant Valley and Warren, the Villages of Hammond, North Hudson, Roberts, Spring Valley, Wilson and Woodville, and the City of Glenwood City. The second installment and any late taxes always go to the county treasurer. The county's payment page says that since 2025 every taxpayer can pay online, but its FAQ still says a first installment the county does not collect cannot be paid through the county's online system, so if your first installment goes to a local treasurer, ask that treasurer how to pay. Online payments run through an outside processor and cost $1.50 by e-check or 2.99% by card. The county mails a receipt only if you include a self-addressed, stamped envelope. A payment counts as on time only when the treasurer receives it, so mail it several days early." }, "55113": { "fips": "55113", "county": "Sawyer County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Sawyer County Treasurer (your town, village or city treasurer mails the bill and collects the full payment or first installment)", "url": "https://www.sawyercounty.gov/229/Treasurer", "source": "https://www.sawyercounty.gov/229/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Sawyer County values its own properties; the county does not)", "url": "https://www.sawyercounty.gov/212/Assessors", "isState": false, "source": "https://www.sawyercounty.gov/212/Assessors", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sawyercounty.gov/630/Property-Tax-Payment-Information", "source": "https://www.sawyercounty.gov/630/Property-Tax-Payment-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town, village or city treasurer)", "due": "2027-01-31", "note": "The county treasurer cannot accept current-year payments due by January 31, and its phone and online payments are switched off in December and January. January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more; smaller bills must be paid in full by January 31. Personal property taxes, except improvements on leased land, are also due in full by January 31." }, { "label": "Second installment (paid to the Sawyer County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Sawyer County Treasurer's office is open Monday through Friday, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then." } ], "delinquencyNote": "If the first installment is late, the installment option is lost and the whole unpaid balance becomes delinquent as of February 1. A late second installment makes the remaining balance delinquent as of August 1, with interest and penalty counted back to February 1. Delinquent taxes are paid to the Sawyer County Treasurer and carry interest of 1% a month plus a county penalty of 0.25% a month, 1.25% a month in all, added on the first day of each month until paid in full. The county takes regular partial payments on delinquent taxes.", "source": "https://www.sawyercounty.gov/630/Property-Tax-Payment-Information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Sawyer County taxes are paid to two offices. Your town, village or city treasurer mails the bill in December and takes the full payment or first installment; the second installment and any late taxes go to the Sawyer County Treasurer at the courthouse in Hayward (mail to P.O. Box 935, Hayward, WI 54843). Include a copy of the bill, the payment stub or the tax ID number with a mailed payment, and a self-addressed stamped envelope if you want a receipt. The county's phone and online payments, through an outside processor that charges $1.50 for an e-check, 2.39% for a credit card and $3.95 for a debit card, run only February through November and take only second installments and late taxes. The county asks owners to update their mailing address before November 15; not receiving a bill does not excuse a late payment." }, "55117": { "fips": "55117", "county": "Sheboygan County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Sheboygan County Treasurer and Real Property Listing office (your town, village or city treasurer collects the full payment or first installment)", "url": "https://www.sheboygancounty.com/departments/departments-r-z/treasurer-and-real-property-listing", "source": "https://web.archive.org/web/20260904032156/https://www.sheboygancounty.com/departments/departments-r-z/treasurer-and-real-property-listing", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Sheboygan County values its own properties; the county does not)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sheboygancounty.com/departments/departments-r-z/treasurer-and-real-property-listing/property-tax-payment-options", "source": "https://web.archive.org/web/20260102053842/https://www.sheboygancounty.com/departments/departments-r-z/treasurer-and-real-property-listing/property-tax-payment-options", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town, village or city treasurer)", "due": "2027-01-31", "note": "Tax bills are mailed by the third Monday of December. During December and January the county treasurer takes only older delinquent taxes, so current-year payments go to your local treasurer at the address on your bill. January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more; smaller bills must be paid in full by January 31." }, { "label": "Second installment (paid to the Sheboygan County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Sheboygan County Treasurer's office is open Monday through Friday, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then." } ], "delinquencyNote": "If the first installment is late, the installment option is lost and the whole unpaid balance becomes delinquent as of February 1. A late second installment makes the remaining balance delinquent as of August 1. From February 1 on, the Sheboygan County Treasurer collects all current and delinquent taxes. Delinquent taxes carry interest of 1% a month under state law, counted back to February 1. State law also lets a county add a penalty of up to 0.5% a month, for up to 1.5% a month in all; Sheboygan County's published pages do not say whether it does, so ask the county treasurer before paying a late bill.", "source": "https://web.archive.org/web/20260102053842/https://www.sheboygancounty.com/departments/departments-r-z/treasurer-and-real-property-listing/property-tax-payment-options", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Sheboygan County taxes are paid to two offices. The full payment or first installment goes to your town, village or city treasurer by January 31, and the second installment and any late taxes go to the Sheboygan County Treasurer at 508 New York Avenue, Room 109, in Sheboygan; the county collects second installments for all 28 municipalities. The county takes cash or check in person on weekdays, by mail, or in a drop box along New York Avenue outside the County Administration Building; include a self-addressed stamped envelope if you want a receipt. Online payments through an outside processor cost $1.50 for an e-check, $3.95 for a Visa debit card and 2.39% for other cards. Some towns and villages take first-installment payments only by mail or at a local bank, so check the instructions that come with your bill." }, "55125": { "fips": "55125", "county": "Vilas County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Vilas County Treasurer (your town or city treasurer collects the full payment or first installment)", "url": "https://www.vilascountywi.gov/departments/administration___officials/treasurer/index.php", "source": "https://www.vilascountywi.gov/departments/administration___officials/treasurer/current_year_payments.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town or city (each municipality in Vilas County values its own properties; the county does not)", "url": "https://www.vilascountywi.gov/departments/administration___officials/mapping_department/real_property.php", "isState": false, "source": "https://www.vilascountywi.gov/departments/administration___officials/mapping_department/real_property.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.vilascountywi.gov/departments/administration___officials/treasurer/payments.php", "source": "https://www.vilascountywi.gov/departments/administration___officials/treasurer/payments.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town or city treasurer)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. The county's own page describes the first installment as delinquent if not paid by January 31, without this grace period; the statute controls. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more." }, { "label": "Second installment (paid to the Vilas County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday, and the county treasurer's office is open Monday through Friday, so Wisconsin law moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then. The county starts taking second installments on February 1, and several local banks take them in person from July 1 to July 31." } ], "delinquencyNote": "If an installment is missed, the installment option is lost and the whole unpaid balance becomes delinquent. Delinquent taxes are paid to the Vilas County Treasurer and carry interest of 1% a month or part of a month, counted back to February 1 of the year the taxes were due. The county's published interest table shows interest only, with no added county penalty.", "source": "https://www.vilascountywi.gov/departments/administration___officials/treasurer/current_year_payments.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. Each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/statutes/statutes/70/47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Vilas County taxes are paid to two offices. The full payment or first installment goes to your town or city treasurer at the address on your bill, and the second installment and any late taxes go to the Vilas County Treasurer in Eagle River. The county's online and phone payments, through an outside processor that charges 2.39% for cards and $1.50 for an e-check, take only second installments and late taxes. Online payment of current-year taxes is off from December 1 to mid-February, and phone payment from December 1 through January 31; ask your town whether it takes payments online. The county asks owners to update their mailing address before November 15 so the tax bill arrives on time. Not receiving a bill does not excuse a late payment." }, "55129": { "fips": "55129", "county": "Washburn County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Washburn County Treasurer (your town, village or city treasurer collects the full payment or first installment)", "url": "https://co.washburn.wi.us/departments/county-treasurer/", "source": "https://co.washburn.wi.us/departments/county-treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Washburn County values its own properties; the county does not)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://co.washburn.wi.us/departments/county-treasurer/", "source": "https://co.washburn.wi.us/departments/county-treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town, village or city treasurer)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more; smaller bills must be paid in full by January 31." }, { "label": "Second installment (paid to the Washburn County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Washburn County Treasurer's office is open Monday through Friday, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then." } ], "delinquencyNote": "If the first installment is late, the installment option is lost and the whole unpaid balance becomes delinquent as of February 1. A late second installment makes the remaining balance delinquent as of August 1. Delinquent taxes are paid to the Washburn County Treasurer and carry interest of 1% a month under state law, counted back to February 1. State law also lets a county add a penalty of up to 0.5% a month; Washburn County's code of ordinances does not impose one, but its pages do not state the rate it charges, so ask the county treasurer before paying a late bill.", "source": "https://co.washburn.wi.us/departments/county-treasurer/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Washburn County taxes are paid to two offices. The full payment or first installment goes to your town, village or city treasurer by January 31, and the second installment and any late taxes go to the Washburn County Treasurer at the courthouse, 10 4th Avenue, Shell Lake (mail to P.O. Box 340, Shell Lake, WI 54871). The county's online and phone payments run through an outside processor, Official Payments; by phone, call 1-800-272-9829 and give Washburn County jurisdiction code 5931. To add or remove a lottery and gaming credit before January 31, contact your local treasurer; after January 31, contact the county treasurer." }, "55131": { "fips": "55131", "county": "Washington County", "state": "Wisconsin", "taxYear": "2026 taxes (billed in December 2026, payable in 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Your city, village or town treasurer for the first installment or full payment; the Washington County Treasurer for the second installment and any late taxes", "url": "https://www.washcowisco.gov/departments/county_treasurer", "source": "https://www.washcowisco.gov/departments/county_treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your city, village or town (each municipality in Washington County values its own properties; the county does not)", "url": "https://www.washcowisco.gov/departments/county_treasurer/real_property", "isState": false, "source": "https://www.washcowisco.gov/departments/county_treasurer/real_property", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.washcowisco.gov/departments/county_treasurer/pay_taxes_online", "source": "https://www.washcowisco.gov/departments/county_treasurer/pay_taxes_online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your municipal treasurer)", "due": "2027-01-31", "note": "Payments due by January 31 go to the treasurer of your city, village or town, not the county. January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, which in 2027 ends at the close of business on Friday, February 5. A mailed payment postmarked by the due date also counts as on time, but the county treasurer warns that mail is now postmarked at regional sorting centers, sometimes days after it is dropped off, so mail early or pay online. Paying in two installments is allowed only when the real estate tax on the parcel is $100 or more." }, { "label": "Second installment (paid to the Washington County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The county treasurer's office is closed on Saturdays, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, which in 2027 ends at the close of business on Friday, August 6. The county treasurer's office is open Monday through Thursday only and is closed on Fridays, so an in-person payment must be made by Thursday, August 5." } ], "delinquencyNote": "If an installment is not paid in full on time, the installment option is lost and the whole remaining unpaid balance becomes delinquent: as of February 1 for a missed first installment, or August 1 for a missed second installment. Delinquent taxes are paid to the Washington County Treasurer and carry interest and penalty of 1.5% a month until paid in full, counted back to February 1 even when it is the July installment that was missed.", "source": "https://www.washcowisco.gov/departments/county_treasurer", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your city, village or town", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice of your intent to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law lets each board meet at any time during the 45 days starting on the fourth Monday in April and requires the date to be published at least 15 days ahead (30 days in a revaluation year). The county's own page says boards meet the second Monday in May, but the actual date is set by each municipality, so check with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Washington County the tax bill has two collectors: the first installment or full payment goes to your city, village or town treasurer, and the second installment and any late taxes go to the Washington County Treasurer in West Bend. The payment stubs on your bill show where to send each payment. One bill covers the taxes of the school district, the municipality, the county, the technical college and any sewer district together. Online payments run through an outside processor, Municipal Services Bureau, which charges 2.5% for a credit card, $3.50 for a debit card and $1.50 for an electronic check. The county's printed list of local treasurers still shows the treasurer's old courthouse address; the office is now in the Herbert J. Tennies Government Center, 484 Rolfs Avenue, Suite 1400, West Bend." }, "55133": { "fips": "55133", "county": "Waukesha County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Waukesha County Treasurer (in some towns, villages and cities the local treasurer collects the full payment or first installment, and the Cities of New Berlin, Oconomowoc and Waukesha and the Village of Sussex collect every installment themselves)", "url": "https://www.waukeshacounty.gov/treasurer/", "source": "https://www.waukeshacounty.gov/treasurer/tax-due-dates/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Waukesha County hires its own assessor; the county does not value property)", "url": "https://www.revenue.wi.gov/dor%20publications/assrlist.pdf", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://tax.waukeshacounty.gov/", "source": "https://www.waukeshacounty.gov/treasurer/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. Depending on where you live, this payment goes to the Waukesha County Treasurer or to your town, village or city treasurer; your bill says which." }, { "label": "Second installment (paid to the Waukesha County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The Waukesha County Treasurer's office is open Monday through Friday, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then. This date does not apply in the four places that run their own installment plans: the City of New Berlin, the Village of Sussex and the City of Waukesha collect installments due January 31, March 31 and May 31, and the City of Oconomowoc collects installments due January 31, April 30 and July 31. May 31, 2027 is Memorial Day, a legal holiday in Wisconsin, and state law moves a deadline that falls on a legal holiday to the next business day, Tuesday, June 1, 2027." } ], "delinquencyNote": "If you pay in installments and miss one, the whole remaining balance becomes delinquent. Delinquent taxes carry interest and penalty of 1.5% a month, counted back to February 1, until paid. A mailed payment counts as on time only if it is postmarked before midnight on the due date and reaches the county treasurer within 5 business days after it; a postage meter date does not count as a postmark.", "source": "https://www.waukeshacounty.gov/treasurer/tax-due-dates/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. State law sets this schedule: each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/document/statutes/70.47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Who takes your payment depends on where you live. The Waukesha County Treasurer collects both installments for the Town of Brookfield, City of Delafield, Town of Delafield, and the Villages of Dousman, Elm Grove, Lac La Belle, Lannon, Lisbon, Menomonee Falls, Merton, Nashotah, North Prairie, Oconomowoc Lake, Pewaukee, Wales and Waukesha. In the other towns, villages and cities, except the four with their own plans, the full payment or first installment goes to your local treasurer and the second installment goes to the county. The Cities of New Berlin, Oconomowoc and Waukesha and the Village of Sussex collect every installment themselves. The county warns that since August 2025 the Postal Service applies postmarks at regional sorting centers, so a payment dropped in a mailbox on the due date may be postmarked late; mail early or pay another way. Online payments to the county cost $1.50 by direct debit from a checking account ($10 for payments over $10,000), $3.95 by debit card, or 2.39% by credit card (at least $1.50). The county treasurer is at 515 W. Moreland Blvd., Room AC148, Waukesha, and has a drive-up drop box on the east side of the building; payments left there by 7:30 a.m. are dated the previous day." }, "55141": { "fips": "55141", "county": "Wood County", "state": "Wisconsin", "taxYear": "2026 (payable 2027)", "checked": "2026-09-23", "billingOffice": { "name": "Wood County Treasurer (your town, village or city treasurer collects the full payment or first installment)", "url": "https://www.woodcountywi.gov/Departments/Treasurer/", "source": "https://www.woodcountywi.gov/Departments/Treasurer/TaxPayment.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "assessor for your town, village or city (each municipality in Wood County values its own properties; the county does not)", "url": "https://www.woodcountywi.gov/Municipalities.aspx", "isState": false, "source": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.woodcountywi.gov/Departments/Treasurer/TaxPayment.aspx", "source": "https://www.woodcountywi.gov/Departments/Treasurer/TaxPayment.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Full payment, or first installment (paid to your town, village or city treasurer)", "due": "2027-01-31", "note": "January 31, 2027 is a Sunday; Wisconsin law moves a deadline that falls on a Sunday to the next business day, Monday, February 1, 2027. State law also does not treat the first installment as late if the treasurer receives it within 5 working days after January 31, and because January 31 falls on a weekend that period ends at the close of business on Friday, February 5, 2027; the payment must arrive by then. Paying in installments is allowed only when the real estate tax on the parcel is $100 or more. In the City of Wisconsin Rapids the city collects all current-year payments, in full or in up to three installments due January 31, April 30 and July 31." }, { "label": "Second installment (paid to the Wood County Treasurer)", "due": "2027-07-31", "note": "July 31, 2027 is a Saturday. The county treasurer's office is open Monday through Friday, and Wisconsin law then moves the deadline to the next business day, Monday, August 2, 2027. State law does not treat the second installment as late if the county treasurer receives it within 5 working days after July 31, and because July 31 falls on a weekend that period ends at the close of business on Friday, August 6, 2027; the payment must arrive by then." } ], "delinquencyNote": "If an installment is missed, the installment option is lost and the whole unpaid balance becomes delinquent. Delinquent taxes are paid to the Wood County Treasurer and carry interest of 1% a month under state law, counted back to February 1 of the year the taxes were due; Wood County adds no penalty of its own.", "source": "https://www.woodcountywi.gov/Departments/Treasurer/TaxPayment.aspx", "confidence": "S", "changes": "annual" }, "appeal": { "body": "The Board of Review of your town, village or city", "deadline": "Talk to your municipal assessor first. To appeal to the Board of Review, give the board's clerk written or oral notice that you intend to object at least 48 hours before the board's first meeting, then file a written objection within the first 2 hours of that meeting. Each board meets once a year, some time in the 45 days starting on the fourth Monday in April; check the date with your municipal clerk.", "url": "https://www.revenue.wi.gov/DOR%20Publications/pb060.pdf", "source": "https://docs.legis.wisconsin.gov/statutes/statutes/70/47", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Wood County prints the tax bills and hands them to each town, village and city treasurer. The full payment or first installment goes to your local treasurer (see your bill for the address), and the second installment and any late taxes go to the Wood County Treasurer in Wisconsin Rapids. The City of Wisconsin Rapids is different: it collects all current-year payments, in full or in three installments, through July 31. The county's online payments run through an outside processor that charges $1.50 for an e-check, 1.5% for a debit card and 2.5% (at least $1.95) for a credit card. The county warns that a Postal Service change can delay postmarks, so mail well before the due date or ask for a postmark you can witness." }, "01015": { "fips": "01015", "county": "Calhoun County", "state": "Alabama", "taxYear": "Tax Year 2026 (due October 1, 2026, delinquent after December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Calhoun County Revenue Commissioner, Collection Department", "url": "https://www.calhouncounty.org/revenue/index.html", "source": "https://www.calhouncounty.org/revenue/index.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Calhoun County Revenue Commissioner, Appraisal Department", "url": "https://www.calhouncounty.org/revenue/index.html", "isState": false, "source": "https://www.calhouncounty.org/revenue/index.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.calhouncounty.org/revenue/index.html", "source": "https://www.calhouncounty.org/revenue/index.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and can be paid without penalty through December 31, which falls on a Thursday in 2026. Alabama law sets the same schedule for every county. Under state law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time (Code of Alabama 40-1-45)." } ], "delinquencyNote": "Taxes unpaid after December 31 become delinquent on January 1, and the county adds fees and interest of 12% a year (1% a month) beginning in January. Delinquent properties are advertised on the county's website in April, and tax liens on them are sold at auction in May. The county limits how late taxes can be paid, but its own pages disagree on when: one says no personal checks after February 15, another says only certified funds after April 2. If you are paying after December 31, plan on cash or certified funds. Redemption after the auction is by certified funds only.", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-11-4", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Calhoun County Board of Equalization", "deadline": "Within 30 calendar days of the date on the Board of Equalization valuation notice, which goes out when ownership changes or the value rises by $1,000 or more. The Board then schedules a hearing. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep that appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.calhouncounty.org/revenue/index.html", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-7-25", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, appraises, assesses and collects property tax, in separate departments in the Calhoun County Administration Building in Anniston. City and city school district taxes for Anniston, Oxford, Jacksonville, Piedmont, Hobson City, Weaver, Ohatchee, Southside and Glencoe are part of the rate on the county bill, not a separate city bill. County appraisers revalue a quarter of the county each year. Mailed payments go to Tim Hodges, Calhoun County Revenue Commissioner, 1702 Noble Street, Ste 104, Anniston, Alabama 36201. Online payments go through a separate payment portal the county links to. Exemptions for age 65 and older and for disability must be claimed again each year." }, "01019": { "fips": "01019", "county": "Cherokee County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Cherokee County Revenue Commissioner", "url": "https://cherokeepropertytax.com/", "source": "https://cherokeepropertytax.com/property/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cherokee County Revenue Commissioner", "url": "https://cherokeepropertytax.com/property/", "isState": false, "source": "https://cherokeepropertytax.com/property/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://cherokeepropertytax.com/property/", "source": "https://cherokeepropertytax.com/property/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and payable with no penalty through December 31, which falls on a Thursday in 2026. Alabama law sets these dates for every county. The county has not printed a mailing rule, but under Alabama law a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark." } ], "delinquencyNote": "Taxes become delinquent January 1. Interest then accrues at 1% a month (12% a year under Alabama law) and other delinquent charges are added. Unpaid taxes go to an online tax lien auction each spring; the county's timeline lists it in May, and the 2026 auction was held April 30, 2026.", "source": "https://cherokeepropertytax.com/property-tax-timeline/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cherokee County Board of Equalization", "deadline": "If the Board of Equalization mails you a notice that your value has gone up, you have 30 calendar days from the date of that notice to file a written objection with the Board's secretary. Otherwise, a written protest must be filed within 30 calendar days of the date the second of two weekly newspaper notices is published announcing that the year's values have been set. The county sends Board of Equalization notices in March and holds hearings in April. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://cherokeepropertytax.com/property-tax-timeline/", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-7-25", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax, at the County Administrative Building on Cedar Bluff Road in Centre. Taxes are paid a year in arrears: the bill due October 1 is based on ownership as of October 1 of the year before, so a bill may still be in the prior owner's name. Taxes are not prorated and must be paid in full before the account is posted. Online payments go through the county's payment vendor, which charges 2.75% plus 30 cents on card payments and $2 on electronic checks." }, "01043": { "fips": "01043", "county": "Cullman County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Cullman County Revenue Commissioner", "url": "https://cullmanrevenuecommissioner.com/", "source": "https://cullmanrevenuecommissioner.com/property-payment-options/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Cullman County Revenue Commissioner", "url": "https://cullmanrevenuecommissioner.com/real-property-information/", "isState": false, "source": "https://cullmanrevenuecommissioner.com/contact-us/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://cullmanrevenuecommissioner.com/property-payment-options/", "source": "https://cullmanrevenuecommissioner.com/property-payment-options/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and payable with no penalty through December 31, which falls on a Thursday in 2026. Alabama law sets these dates for every county. Under Alabama law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time; a private postage-meter date may not count, so have it postmarked at the post office if mailing near the deadline." } ], "delinquencyNote": "Taxes become delinquent January 1, and payments on or after that date are charged delinquent tax fees plus interest of 12% a year. Delinquent notices are mailed in January, court notices in February, and tracked notices in March announcing the tax lien auction, which is normally held the first Tuesday in May. The county's pages disagree on the last day it takes personal checks for late taxes (January 31 on one, February 28 on others), so after January 31 plan to pay with cash, a card or certified funds such as a cashier's check.", "source": "https://cullmanrevenuecommissioner.com/real-property-information/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Cullman County Board of Equalization and Adjustment", "deadline": "Under Alabama law, a written protest must be filed with the secretary of the Board of Equalization within 30 calendar days of the date the second of two weekly newspaper notices is published announcing that the year's values have been set. In Cullman County the Revenue Commissioner serves as the Board's secretary and announces the exact filing date each spring in the county's valuation notice. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://cullmanrevenuecommissioner.com/property-valuation-notice/", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-20", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax. Its main office is in the Cullman County Courthouse, with satellite offices in Baileyton, Dodge City and Hanceville that take checks and cards but not cash. Taxes are paid a year in arrears: the bill due October 1 is based on ownership and use as of October 1 of the year before. City rates for Cullman, Hanceville, Arab, Good Hope and the other towns are part of the rate on the county bill. Online card payments carry a small fee charged by the card processor. A buyer must record the deed, assess the property and claim any homestead exemption by December 31 for property bought by October 1." }, "01071": { "fips": "01071", "county": "Jackson County", "state": "Alabama", "taxYear": "Tax Year 2026 (Billing Year 2026): due October 1, 2026, delinquent after December 31, 2026", "checked": "2026-09-23", "billingOffice": { "name": "Jackson County Revenue Commissioner", "url": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "source": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jackson County Revenue Commissioner", "url": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "isState": false, "source": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "source": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and become delinquent January 1, so December 31 is the last day to pay without penalty; it falls on a Thursday in 2026. Alabama law sets the same schedule for every county. Under state law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time." } ], "delinquencyNote": "Taxes unpaid after December 31 become delinquent on January 1 and carry interest of 12% a year, a rate Alabama law sets for every county. The county adds a citation fee in February, advertises delinquent property in March, and holds the tax sale in April.", "source": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jackson County Board of Equalization", "deadline": "Under Alabama law, a written protest must be filed with the secretary of the Board of Equalization within 30 calendar days of the date of the valuation notice the county mails when it raises your value, or, for other objections, within 30 calendar days of the second of two weekly newspaper notices announcing that the year's values have been set. A county appraiser may review the value with you first, and if that does not settle it the Board holds a hearing. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep that appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.jacksoncountyal.gov/245/Revenue-Commissioner", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-20", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "In Jackson County one elected office, the Revenue Commissioner, both values property and collects the tax. The bill goes to whoever owned the property on October 1 of the previous year, so a new owner should record the deed, assess the property and claim any homestead exemption by December 31. The county publishes one total tax rate for each town, including Scottsboro, Stevenson and Bridgeport. You can pay in person at the courthouse by cash, check or money order, by mail to the Revenue Commissioner at P.O. Box 307, Scottsboro, AL 35768, or online by debit or credit card for a convenience fee." }, "01079": { "fips": "01079", "county": "Lawrence County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Lawrence County Revenue Commissioner", "url": "https://lawrencecountyal.org/revenue-commissioner/", "source": "https://lawrencecountyal.org/revenue-commissioner/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lawrence County Revenue Commissioner, Mapping and Appraisal Department", "url": "https://lawrencecountyal.org/mapping-appraisal/", "isState": false, "source": "https://lawrencecountyal.org/revenue-commissioner/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.lawrencecountyrevenue.com/propertySearch.html", "source": "https://www.lawrencecountyrevenue.com/propertySearch.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and can be paid without late fees through December 31, which falls on a Thursday in 2026; they are delinquent if not paid before January 1. Alabama law sets these dates for every county. Under Alabama law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time." } ], "delinquencyNote": "Taxes unpaid on January 1 are delinquent, and Alabama law adds interest of 12% a year on delinquent property tax. The county adds further fees as delinquent property moves toward its annual tax sale.", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-11-4", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lawrence County Board of Equalization", "deadline": "If the Board of Equalization mails you a notice that your value has gone up, you have 30 calendar days from the date of that notice to file a written objection with the Board's secretary. Otherwise, a written protest must be filed within 30 calendar days of the date the second of two weekly newspaper notices is published announcing that the year's values have been set. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.lawrencecountyrevenue.com/property", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-7-25", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax, on Market Street (Highway 33) in Moulton. Taxes are paid a year in arrears: the bill due October 1 is based on ownership and use as of October 1 of the year before, so a bill may still be in the prior owner's name." }, "01081": { "fips": "01081", "county": "Lee County", "state": "Alabama", "taxYear": "Tax Year 2026 (due October 1, 2026, delinquent after December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Lee County Revenue Commissioner", "url": "https://www.leecountyrevenuecommissioner.com/home/property/", "source": "https://www.leecountyrevenuecommissioner.com/home/property/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Lee County Appraisal Department", "url": "https://www.leecountyal.gov/departments/appraisal/index.php", "isState": false, "source": "https://www.leecountyal.gov/departments/appraisal/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.leecountyrevenuecommissioner.com/home/property/payments/", "source": "https://www.leecountyrevenuecommissioner.com/home/property/payments/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes become due October 1 and are delinquent if not paid before January 1, so December 31 is the last day to pay without penalty; it falls on a Thursday in 2026. Alabama law sets the same schedule for every county. The county mails a courtesy notice before October 1, but a missing notice does not extend the deadline. Under state law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time (Code of Alabama 40-1-45)." } ], "delinquencyNote": "Real estate taxes unpaid after December 31 become delinquent on January 1. Interest is 12% a year (1% a month), and additional delinquent charges are added after January 1. The office takes no checks on real property after January 31, and unpaid taxes are sold at the tax sale held the first Wednesday in May at the Lee County Courthouse in Opelika.", "source": "https://www.leecountyrevenuecommissioner.com/home/property/tax-sale-information/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Lee County Board of Equalization", "deadline": "A written protest must be postmarked within 30 calendar days of the date on your Notice of Valuation; a protest received later is heard the following year. The protest gives your name, address, daytime phone, parcel number and why you think the value is wrong, and goes to P.O. Box 3050, Opelika, AL. A county appraiser contacts you first, and if that does not settle it, the Board hears you, usually in the spring or early summer. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep that appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.leeco.us/departments/appraisal/board_of_equalization.php", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-7-25", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Two county offices share the work: the Appraisal Department sets the market value, and the Revenue Commissioner takes the assessment return, grants exemptions, sends the bill and collects the tax, with offices in Opelika, Auburn and Smiths Station. The bill goes to whoever owned the property on October 1 of the previous year, taxes are not prorated, and a buyer can be held liable for the whole year's unpaid tax. Partial payments must be at least 25% of the amount due as of October 1. Mailed payments go to the Lee County Revenue Commissioner, P.O. Box 2413, Opelika, AL 36803-2413. Any business personal property tax must be paid before a real property payment is accepted. Online card payments go through a separate payment portal the county links to." }, "01089": { "fips": "01089", "county": "Madison County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Madison County Tax Collector", "url": "https://www.madisoncountyal.gov/departments/tax-collector", "source": "https://www.madisoncountyal.gov/departments/tax-collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Madison County Tax Assessor", "url": "https://www.madisoncountyal.gov/departments/tax-assessor", "isState": false, "source": "https://www.madisoncountyal.gov/departments/tax-assessor/madison-county-property-tax-facts", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.madisoncountyal.gov/departments/tax-collector/payments", "source": "https://www.madisoncountyal.gov/departments/tax-collector/frequently-asked-questions", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes become due October 1 and can be paid without penalty through December 31, which falls on a Thursday in 2026. The county mails a courtesy notice by October 1, but Alabama law does not require a bill before taxes are delinquent, so a missing notice does not extend the deadline. Pay in person by December 31, or make sure a mailed payment is postmarked by December 31." } ], "delinquencyNote": "Taxes unpaid after December 31 are delinquent. The county adds a $5.00 late fee and interest of 1% a month on the base amount, plus probate and advertising fees. Delinquent notices are mailed after January 1, final notices in the first week of February, and unpaid taxes go to the county's online tax lien sale in the first week of May.", "source": "https://www.madisoncountyal.gov/departments/tax-collector/important-dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Madison County Board of Equalization", "deadline": "A written protest must be filed with the secretary of the Board of Equalization within 30 calendar days of the date the second of two weekly newspaper notices is published announcing that the year's values have been set; values are usually set in March or April. The deadline counts from that newspaper notice. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision.", "url": "https://www.madisoncountyal.gov/departments/tax-assessor/my-property-taxes-are-too-high", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-20", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Madison County splits the job between two elected offices: the Tax Assessor values the property and handles exemptions, and the Tax Collector sends the bill and takes payment. City property taxes for Huntsville, Madison, Triana, New Hope, Gurley and Owens Cross Roads are part of the rate on the county bill, not a separate city bill. The bill goes to whoever owned the property on October 1 of the previous year. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax. From April 1 the office takes only cash or certified funds for real estate taxes, not personal checks or cards. Card payments carry a 2.75% fee plus $0.30, and electronic checks a $1.50 fee, all kept by the payment processor." }, "01101": { "fips": "01101", "county": "Montgomery County", "state": "Alabama", "taxYear": "Tax Year 2026 (due October 1, 2026, delinquent after December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Montgomery County Revenue Commissioner", "url": "https://www.montgomerycountyal.gov/government/revenue-commissioner", "source": "https://www.revenue.alabama.gov/property-tax/county-offices-appraisal-assessment-records/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Montgomery County Revenue Commissioner, Appraisal Department", "url": "https://www.montgomerycountyal.gov/departments/appraisal", "isState": false, "source": "https://www.montgomerycountyal.gov/departments/appraisal", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.montgomerycountyal.gov/i-want-to/pay/property-tax", "source": "https://www.montgomerycountyal.gov/departments/property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes become due October 1 and become delinquent on January 1, so the last day to pay without penalty is December 31, which falls on a Thursday in 2026. Alabama law sets the same schedule for every county. The county mails a courtesy notice before October 1, but a missing notice does not extend the deadline. Under state law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time (Code of Alabama 40-1-45)." } ], "delinquencyNote": "Taxes unpaid after December 31 become delinquent on January 1. Interest is 12% a year (1% a month), and additional delinquent charges are added after January 1. Unpaid properties are advertised in a local newspaper for three weeks and sold at the county's annual tax sale, which was set for June in 2026; the owner can redeem within three years of the sale.", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-11-4", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Montgomery County Board of Equalization", "deadline": "Within 30 calendar days of the date printed on the valuation notice. File a written appeal with the county Appraisal Department online, by email, or by mail to P.O. Box 1667, Montgomery, AL 36102, with supporting evidence for each parcel; there is no filing fee. An informal review with a county appraiser comes first, and if that does not settle it you can ask for a formal Board of Equalization hearing. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep that appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.montgomerycountyal.gov/departments/appraisal/appeals", "source": "https://www.montgomerycountyal.gov/departments/appraisal/appeals/frequently-asked-questions", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One elected office, the Revenue Commissioner, maps, appraises and assesses property, grants exemptions, and bills and collects the tax. The county says valuation notices go to all property owners; the 2026 notices were scheduled to be mailed around April 15. City of Montgomery and Town of Pike Road property taxes are part of the rate on the county bill, not a separate city bill. The bill goes to whoever owned the property on October 1 of the previous year, and taxes are not prorated between buyer and seller. The county's pay link forwards to the Revenue Commissioner's online portal, where the office says card payments carry no fee. Checks are payable to Janet Buskey, Revenue Commissioner, and mailed payments go to P.O. Box 1667, Montgomery, AL 36102-1667. Owners with the over-65 exemption renew it with the Revenue Commissioner." }, "01103": { "fips": "01103", "county": "Morgan County", "state": "Alabama", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Morgan County Revenue Commissioner", "url": "https://www.morgancountyrevenue.com/", "source": "https://www.morgancountyrevenue.com/how-to-pay-your-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Morgan County Revenue Commissioner", "url": "https://www.morgancountyrevenue.com/learn-about-property-taxes/property-appraisal-aamp-assessment", "isState": false, "source": "https://www.morgancountyrevenue.com/learn-about-property-taxes/property-appraisal-aamp-assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.morgancountyrevenue.com/how-to-pay-your-taxes", "source": "https://www.morgancountyrevenue.com/how-to-pay-your-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-01", "note": "Alabama law makes property tax due October 1 and delinquent if not paid before January 1, so a payment is late only if it is made after December 31, 2026 (a Thursday). The county's FAQ calls December 31 the due date; it is the same deadline, and paying any time from October 1 through December 31 carries no added charge. The county has not printed a weekend or postmark rule, so a mailed payment is safest sent well before December 31." } ], "delinquencyNote": "Taxes not paid by December 31 become delinquent on January 1. A citation fee is added in February, delinquent property is advertised in April, and a tax lien on it is sold at auction in May. The owner then has three years from the sale to redeem the property by paying all taxes and costs. The county does not publish a late-interest rate.", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-11-4", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Morgan County Board of Equalization", "deadline": "Within 30 days after the written notice of a change in valuation. A Board of Equalization decision can be appealed to Circuit Court within 30 days of the board's notice of its final decision. To keep that appeal alive, the taxes (at least the amount based on the prior year's assessment) must still be paid by December 31, or a bond for double the taxes filed in Circuit Court.", "url": "https://www.morgancountyrevenue.com/learn-about-property-taxes/appeals-process", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-25", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax; it has offices in Decatur, Hartselle and Lacey's Spring. Bills are based on ownership and status as of October 1. Online card payments go through the county's Citizen Access Portal and carry a convenience fee charged by the card processor. Mailed payments go to P.O. Box 696, Decatur, AL 35602. A buyer of property purchased before October 1 must have it assessed in their name by December 31 to receive the next year's bill in their own name." }, "01115": { "fips": "01115", "county": "St. Clair County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "St. Clair County Revenue Commissioner", "url": "https://www.stclairco.com/221/Revenue-Commissioner", "source": "https://www.stclairco.com/221/Revenue-Commissioner", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "St. Clair County Revenue Commissioner", "url": "https://www.stclairco.com/413/Property-Tax-Information", "isState": false, "source": "https://www.stclairco.com/Faq.aspx?TID=22", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stclairco.com/221/Revenue-Commissioner", "source": "https://www.stclairco.com/221/Revenue-Commissioner", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes become due October 1 and can be paid without penalty through December 31, which falls on a Thursday in 2026; they are delinquent if not paid before January 1. Alabama law sets these dates for every county. Under Alabama law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time; a private postage-meter date may not count, so have it postmarked at the post office if mailing near the deadline." } ], "delinquencyNote": "Taxes unpaid on January 1 are delinquent and late fees are added. Alabama law adds interest of 12% a year on delinquent property tax. Delinquent real property is advertised for three weeks starting March 1, notices of the tax lien auction are mailed April 1, and the county sells tax liens at an online auction, typically the first Tuesday in May.", "source": "https://www.stclairco.com/413/Property-Tax-Information", "confidence": "P", "changes": "annual" }, "appeal": { "body": "St. Clair County Board of Equalization", "deadline": "A written protest must be filed with the secretary of the Board of Equalization within 30 calendar days of the date the second of two weekly newspaper notices is published announcing that the year's values have been set. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.stclairco.com/Faq.aspx?TID=22", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-20", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax, with offices in Ashville and Pell City. Taxes are paid a year in arrears: the bill due October 1 is based on ownership and use as of October 1 of the year before. City and school district rates, including those for Pell City, Leeds, Moody, Springville and Trussville, are part of the rate on the county bill. Card payments at the counter or online carry a 2.5% fee charged by the card processor. A buyer must record the deed, assess the property with the Revenue Commissioner and claim any homestead exemption by December 31 for property bought by October 1." }, "01123": { "fips": "01123", "county": "Tallapoosa County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Tallapoosa County Revenue Commissioner", "url": "https://tallaco.com/departments/revenue-commission/", "source": "https://tallaco.com/departments/revenue-commission/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Tallapoosa County Revenue Commissioner (Appraisal Office)", "url": "https://www.tallapoosapropertytax.com/home/property/", "isState": false, "source": "https://www.tallapoosapropertytax.com/home/property/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.tallapoosapropertytax.com/home/property/", "source": "https://www.tallapoosapropertytax.com/home/property/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and can be paid without penalty through December 31, which falls on a Thursday in 2026; the county says they become delinquent if not paid before midnight on December 31. Alabama law sets these dates for every county. Courtesy notices are mailed October 1 and the county is not required to send one, so call the office if no bill arrives. Under Alabama law, a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark, so a mailed payment postmarked by December 31 is on time; a private postage-meter date may not count, so have it postmarked at the post office if mailing near the deadline." } ], "delinquencyNote": "Payments made on or after January 1 are charged a $5.00 late fee plus interest of 12% a year, and the county accepts no checks after December 31. Delinquent taxpayers are notified by first class mail from March 1, at least 30 days before the county's online tax lien auction, which is held once a year between March 1 and June 15 (the auction for 2025 taxes was held in April 2026).", "source": "https://www.tallapoosapropertytax.com/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Tallapoosa County Board of Equalization", "deadline": "Alabama law allows a written protest to the secretary of the Board of Equalization within 30 calendar days of the date the second of two weekly newspaper notices is published announcing that the year's values have been set. The county's own pages describe other windows (ten days after a reappraisal notice, or 30 days after a mailed notice of a value change); the state law is what controls. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.tallapoosapropertytax.com/home/property/", "source": "https://alison.legislature.state.al.us/code-of-alabama?section=40-3-20", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax; it is in the courthouse in Dadeville. Taxes are paid a year in arrears, as the title stood on October 1 of the year before, and are not prorated between buyer and seller by the county: the owner is responsible for the whole year's tax even if the bill is still in the previous owner's name. City and school district rates, including those for Alexander City, Dadeville, Camp Hill and Tallassee, are set as combined district rates on the county bill. Online card payments carry a 2.5% convenience fee charged by the payment processor, Ingenuity, Inc., which shows on card statements as a separate charge labeled Municipal Pay Services." }, "01127": { "fips": "01127", "county": "Walker County", "state": "Alabama", "taxYear": "Tax Year 2026 (payable October 1 through December 31, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Walker County Revenue Commissioner", "url": "https://www.walkercountyrevenue.com/", "source": "https://www.walkercountyrevenue.com/home/contact/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Walker County Revenue Commissioner, Appraisal Division", "url": "https://www.walkercountyrevenue.com/home/real-property/", "isState": false, "source": "https://www.walkercountyrevenue.com/home/contact/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.walkercountyrevenue.com/home/search-and-pay-taxes/", "source": "https://www.walkercountyrevenue.com/home/search-and-pay-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (last day to pay without penalty)", "due": "2026-12-31", "note": "Taxes are due October 1 and payable with no late fees through December 31, which falls on a Thursday in 2026. Online payment opens October 1, 2026, and card payments by phone are taken after October 10. The county says taxes must be paid or postmarked by December 31, and under Alabama law a payment sent by U.S. mail counts as paid on the date of its U.S. Postal Service postmark." } ], "delinquencyNote": "Taxes become delinquent January 1, when penalties and interest of 1% a month start. February 15 is the last day to pay by personal or business check; after that, pay by cash, certified check, money order or card. Delinquent properties are advertised on the county's website in March and April, and the tax lien sale is held the first Monday in May, which is May 3 in 2027.", "source": "https://www.walkercountyrevenue.com/home/news/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Walker County Board of Equalization", "deadline": "The county says you have 30 days from the date of a written notice of a change in value to file an appeal with the Board of Equalization, which matches Alabama law's 30 calendar days from the date of the Board's mailed notice. If no notice is mailed to you, Alabama law allows 30 calendar days from the date the second of two weekly newspaper notices is published announcing that the year's values have been set. The Appraisal Department may review the value first, and if you still disagree a hearing before the Board is scheduled. A Board decision can be appealed to Circuit Court within 30 calendar days of the date of the notice the Board mails you with its decision. To keep a Circuit Court appeal alive, you must pay the taxes due at the prior year's assessment before they become delinquent, or post a bond for double the tax.", "url": "https://www.walkercountyrevenue.com/home/real-property/", "source": "https://www.walkercountyrevenue.com/home/real-property/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "One office, the Revenue Commissioner, both values property and collects the tax, at the Walker County Courthouse on 3rd Avenue in Jasper. Taxes are paid a year in arrears: the bill due October 1 is based on ownership as of October 1 of the year before, so a bill may still be in the prior owner's name. The county lists city millage for Jasper, Carbon Hill, Cordova, Dora, Sumiton and the other towns alongside the county rate. Card payments in person, online or by phone carry a fee of 2.5% or 30 cents, whichever is greater, charged by the payment vendor; the office cannot take electronic checks." }, "02090": { "fips": "02090", "county": "Fairbanks North Star Borough", "state": "Alaska", "taxYear": "Tax Year 2026 (calendar year, bills mailed by July 1, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Fairbanks North Star Borough, Treasury and Budget Division", "url": "https://www.fnsb.gov/166/Real-Property-Assessment-Tax-Information", "source": "https://www.fnsb.gov/166/Real-Property-Assessment-Tax-Information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fairbanks North Star Borough Assessing Department", "url": "https://www.fnsb.gov/162/Assessing", "isState": false, "source": "https://www.fnsb.gov/166/Real-Property-Assessment-Tax-Information", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.fnsb.gov/164/Pay-Property-Tax-Online", "source": "https://www.fnsb.gov/166/Real-Property-Assessment-Tax-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half", "due": "2026-09-01", "note": "The borough sets the first half due on the first business day in September and has not printed the 2026 date itself; that day is Tuesday, September 1, 2026. You may instead pay the whole year when the bill arrives in July. A mailed payment must be postmarked by the U.S. Postal Service on or before the due date, an online card payment must be confirmed by 11:45 p.m. Alaska time, and an in-person payment must be made by 5 p.m. If a due date falls on a weekend or holiday, it moves to the next business day." }, { "label": "Second half", "due": "2026-11-02", "note": "The second half is due on the first business day in November. November 1, 2026 is a Sunday, so the second half is due Monday, November 2." } ], "delinquencyNote": "An installment not paid by its due date is charged a penalty of up to 5% of the unpaid balance plus simple interest of 8% a year. Taxes are due as billed even while an assessment appeal is pending, and a missing bill does not excuse late payment. If a delinquency continues, advertising, legal and administrative costs are added, the borough holds a lien on the property, and it can end in tax foreclosure. Delinquent and prior-year taxes must be paid with guaranteed funds: cash, a cashier's check or a money order.", "source": "https://www.fnsb.gov/164/Pay-Property-Tax-Online", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Fairbanks North Star Borough Board of Equalization", "deadline": "Within 30 days of the mailing date of your assessment notice, filed in person or postmarked by then. Notices are mailed at the end of January each year. Get the appeal form from the Assessing Department; an appraiser reviews and inspects the property first, and if you still disagree the case goes to the Board of Equalization. Only the owner of record on January 1, or an authorized agent, may appeal.", "url": "https://www.fnsb.gov/162/Assessing", "source": "https://www.fnsb.gov/DocumentCenter/View/27169/Appeal-FAQs-updated-4162026", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Borough Residential Exemption", "summary": "A borough exemption of $50,000 of assessed value (at most $10,000 against service area taxes) for an owner who holds title before January 1 and lives on the parcel as a primary residence on January 1; one per household, not for property held by a business, and it renews automatically until title or the parcel changes.", "applyBy": "February 14", "url": "https://www.fnsb.gov/162/Assessing", "source": "https://www.fnsb.gov/DocumentCenter/View/24718/Facts-for-Exemptions", "confidence": "P", "changes": "annual" }, { "name": "Volunteer Firefighter or Emergency Medical Services Exemption", "summary": "A borough exemption of 20% of assessed value, up to $10,000, on the primary residence of an active, unpaid volunteer firefighter or emergency medical responder; the application goes to your fire chief, not the Assessing office.", "applyBy": "February 14", "url": "https://www.fnsb.gov/162/Assessing", "source": "https://www.fnsb.gov/DocumentCenter/View/24718/Facts-for-Exemptions", "confidence": "P", "changes": "annual" }, { "name": "Irving Hernandez Exemption", "summary": "A full property tax exemption the borough offers under state enabling law for the home of the unmarried surviving spouse of a U.S. service member who died from an injury received on active duty while eligible for hostile fire or imminent danger pay; apply in person at the Assessing office.", "applyBy": "February 14", "url": "https://www.fnsb.gov/162/Assessing", "source": "https://www.fnsb.gov/DocumentCenter/View/24718/Facts-for-Exemptions", "confidence": "P", "changes": "annual" }, { "name": "Energy Efficiency Tax Credit", "summary": "A one-time credit of up to $7,500 against areawide property taxes for a newly built home finished in the prior year and certified at a 6-Star energy rating or higher; it is paid only if the Borough Assembly funds it that year.", "applyBy": "April 1", "url": "https://www.fnsb.gov/162/Assessing", "source": "https://www.fnsb.gov/DocumentCenter/View/17939/Energy-Efficiency-Tax-Credit-Application-PDF", "confidence": "P", "changes": "annual" } ], "notes": "The borough sends one bill. It always carries the borough's own areawide tax, adds City of Fairbanks or City of North Pole tax if the property is inside one of those cities, and adds service area taxes where they apply. The Assessing Department values property and handles exemptions; the Treasury and Budget Division sends the bill and takes payment. Owners who escrow receive a tax notice instead of a bill, and it is still the owner's job to make sure the lender pays on time. Card and e-check payments go through ACI Payments, which charges its own convenience fee." }, "02130": { "fips": "02130", "county": "Ketchikan Gateway Borough", "state": "Alaska", "taxYear": "2026 (bills mailed July 1, 2026, due September 30, 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Ketchikan Gateway Borough Finance Department", "url": "https://www.kgbak.us/1220/Property-Tax", "source": "https://www.borough.ketchikan.ak.us/m/faq?cat=16", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Ketchikan Gateway Borough Assessment Department", "url": "https://www.kgbak.us/132/Assessment", "isState": false, "source": "https://www.kgbak.us/132/Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.kgbak.us/1209/Pay-or-View-Invoices", "source": "https://www.kgbak.us/1220/Property-Tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-09-30", "note": "Payment is due by 5 p.m. on September 30, which is a Wednesday in 2026. A mailed payment must be postmarked by September 30; dropping it in a mailbox that day does not guarantee a same-day postmark. The borough says that when September 30 falls on a weekend, taxes are due the following Monday." } ], "delinquencyNote": "Taxes not paid by the deadline become delinquent on October 1. A penalty is added and interest accrues on the unpaid tax, and borough staff cannot waive penalty or interest except for their own clerical error. Not receiving a bill does not excuse late payment. Unpaid taxes become a lien that can lead to foreclosure; the owner then has one year to redeem the property by paying the tax, penalties, interest and costs, after which the borough can take a tax deed.", "source": "https://www.kgbak.us/1220/Property-Tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Ketchikan Gateway Borough Board of Equalization (the Borough Assembly, without the Mayor)", "deadline": "Within 30 days from the date your assessment notice was mailed. Notices are usually mailed in mid to late January. Ask the Assessment Department for an informal review with an appraiser first; if the value is not adjusted to your satisfaction, file the written appeal form from the Assessment Department within the same 30 days. A Board decision can be appealed to the Alaska Superior Court.", "url": "https://www.kgbak.us/156/Board-of-Equalization", "source": "https://www.kgbak.us/156/Board-of-Equalization", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessment Department values property as of January 1; the Finance Department sends the bill in July and takes payment. For property inside the City of Ketchikan, the borough's published tax rates include a separate city levy that the City Council sets, and properties in a service area can also owe service area taxes or fees. Online payments go through Xpress Bill Pay, which does not take debit cards; from July 1, 2026 a 2.5% fee applies to credit card payments, and e-checks carry no fee. Card payments, including debit, can also be made by phone. There is no payment drop box." }, "04005": { "fips": "04005", "county": "Coconino County", "state": "Arizona", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Coconino County Treasurer", "url": "https://www.coconino.az.gov/372/Treasurer", "source": "https://eagleassessor.coconino.az.gov/treasurer/web/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Coconino County Assessor", "url": "https://www.coconino.az.gov/119/Assessor", "isState": false, "source": "https://eagleassessor.coconino.az.gov:444/assessor/web/", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://eagleassessor.coconino.az.gov/treasurer/web/", "source": "https://eagleassessor.coconino.az.gov/treasurer/web/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-11-02", "note": "The first half is legally due October 1, 2026, but no interest is charged until it becomes delinquent after 5 p.m. on November 1. November 1, 2026 is a Sunday, and state law moves a delinquency date that falls on a weekend or legal holiday to 5 p.m. the next business day, so the deadline is 5 p.m. Monday, November 2, 2026. If the whole year's tax is $100 or less, it is all due October 1 and does not become delinquent until after 5 p.m. on December 31, 2026." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-03", "note": "The second half is legally due March 1, 2027, but no interest is charged until it becomes delinquent after 5 p.m. on May 1. May 1, 2027 is a Saturday, so the deadline moves to 5 p.m. Monday, May 3, 2027." } ], "delinquencyNote": "Unpaid first-half tax becomes delinquent after 5 p.m. on November 2, 2026 and is charged simple interest at the state rate of 16% a year, and part of a month counts as a whole month. If you pay the full year by December 31, 2026, no interest is charged on a late first half.", "source": "https://www.azleg.gov/ars/42/18052.htm", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Coconino County Assessor (Petition for Review of Valuation), then the Coconino County Board of Equalization (the Board of Supervisors)", "deadline": "File a Petition for Review of Valuation with the Assessor within 60 days of the mail date on your Notice of Value, which is mailed by March 1. If the Assessor denies it in whole or in part, you can appeal to the Coconino County Board of Equalization within 25 days after the Assessor's decision is mailed, by filing with the Clerk of the Board of Supervisors. You can also go to Arizona Tax Court by December 15 of the valuation year, or within 60 days after the most recent decision is mailed.", "url": "https://www.coconino.az.gov/649/File-an-Appeal", "source": "https://www.azleg.gov/ars/42/16105.htm", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Tax bills are payable in full or in two halves. The Notice of Value mailed by March 1 sets the value used for the following year's tax bill, not the current one. Online payments go through the county's payment processor, GovPros, and the Treasurer also takes payments through an automated phone line." }, "04015": { "fips": "04015", "county": "Mohave County", "state": "Arizona", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Mohave County Treasurer", "url": "https://www.mohave.gov/departments/treasurer/", "source": "https://www.mohave.gov/departments/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mohave County Assessor", "url": "https://www.mohave.gov/departments/assessor/", "isState": false, "source": "https://www.mohave.gov/departments/treasurer/general-use/frequently-asked-questions/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mohave.gov/departments/treasurer/property-taxes/pay-taxes/", "source": "https://www.mohave.gov/departments/treasurer/property-taxes/pay-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-11-02", "note": "The first half is legally due October 1, 2026, but no interest is charged until it becomes delinquent after 5 p.m. on November 1. November 1, 2026 is a Sunday, and state law and the Treasurer both move a delinquency date that falls on a weekend or legal holiday to 5 p.m. the next business day, so the deadline is 5 p.m. Monday, November 2, 2026. The Treasurer accepts a mailed payment by its postmark date. If the whole year's tax is $100 or less, it is all due October 1 and does not become delinquent until after 5 p.m. on December 31, 2026." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-03", "note": "The second half is legally due March 1, 2027, but no interest is charged until it becomes delinquent after 5 p.m. on May 1. May 1, 2027 is a Saturday, so the deadline moves to 5 p.m. Monday, May 3, 2027." } ], "delinquencyNote": "A late half is charged interest at 16% a year, prorated monthly as of the first day of each month, and part of a month counts as a whole month. If you pay both halves in one payment by December 31, 2026, any interest that built up on a late first half after November 1 no longer applies. You owe the tax even if you never received a bill.", "source": "https://www.mohave.gov/departments/treasurer/general-use/frequently-asked-questions/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Mohave County Assessor (Petition for Review of Valuation), then the Mohave County Board of Equalization (the Board of Supervisors, which hears appeals with a hearing officer)", "deadline": "File a Petition for Review of Valuation with the Assessor within 60 days of the mail date on your annual Notice of Value, which is mailed by March 1. If the Assessor denies it in whole or in part, you can appeal to the Mohave County Board of Equalization within 25 days after the Assessor's decision is mailed; hearings are held in the Board of Supervisors auditorium in Kingman. You can also go to Arizona Tax Court by December 15 of the valuation year, or within 60 days after the most recent decision on your petition is mailed.", "url": "https://www.mohave.gov/departments/assessor/other-forms/", "source": "https://www.mohave.gov/departments/treasurer/documents/understanding-arizona-property-taxes/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Treasurer says 2026 tax bills will be mailed October 1, and 2025 taxes can still be paid in the meantime. The Notice of Value mailed by March 1 sets the value used for the following year's tax bill. Only the current year's taxes can be paid online, through the county's payment processor, Point and Pay: cards and digital wallets cost 2.39% (at least $1.50), Visa debit $3.50, and e-checks $1.95. Taxes from 2024 or earlier are paid by calling the Treasurer. Do not leave cash in the county's drop boxes." }, "04017": { "fips": "04017", "county": "Navajo County", "state": "Arizona", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Navajo County Treasurer's Office", "url": "https://www.navajocountyaz.gov/442/Treasurer", "source": "https://apps.navajocountyaz.gov/NavajoWebPayments/PropertyInformation", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Navajo County Assessor", "url": "https://www.navajocountyaz.gov/183/Assessor", "isState": false, "source": "https://azdor.gov/sites/default/files/2023-03/FORMS_PROPERTY_82520a-List.pdf", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://apps.navajocountyaz.gov/NavajoWebPayments/PropertyInformation", "source": "https://apps.navajocountyaz.gov/NavajoWebPayments/PropertyInformation", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-11-02", "note": "Under state law the first half is due October 1, 2026, but no interest is charged until it becomes delinquent after 5 p.m. on November 1. November 1, 2026 is a Sunday, and state law moves a delinquency date that falls on a weekend or legal holiday to 5 p.m. the next business day, which is Monday, November 2, 2026. If the whole year's tax is $100 or less, it is all due October 1 and does not become delinquent until after 5 p.m. on December 31, 2026." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-03", "note": "Under state law the second half is due March 1, 2027, but no interest is charged until it becomes delinquent after 5 p.m. on May 1. May 1, 2027 is a Saturday, so the deadline moves to 5 p.m. on Monday, May 3, 2027." } ], "delinquencyNote": "Late taxes are charged simple interest of 16% a year, prorated monthly from the first day of each month, and part of a month counts as a whole month.", "source": "https://www.azleg.gov/ars/42/18052.htm", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Navajo County Assessor's Office (Petition for Review of Valuation), then the Navajo County Board of Equalization", "deadline": "File a Petition for Review of Valuation with the Assessor within 60 days after the Assessor mailed your Notice of Valuation; the notice prints the deadline. If the Assessor denies it in whole or in part, you can appeal to the county Board of Equalization, or to superior court, within 25 days after the Assessor's decision is mailed. You may also skip the administrative steps and file in Arizona Tax Court on or before December 15 of the valuation year, or go to court within 60 days after the most recent administrative decision is mailed.", "url": "https://www.navajocountyaz.gov/188/Appeal-Process", "source": "https://www.azleg.gov/ars/42/16056.htm", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Treasurer sends the bill and takes payment; the Assessor values the property. The Assessor's Notice of Valuation sets the value for a later tax year, not the bill you are paying now. The county's online payment page takes current-year taxes only, through its payment processor, Point and Pay, which adds a fee: 2.5% for credit cards with a $2.00 minimum, $3.95 for debit cards, and $1.00 for an electronic check. To pay delinquent taxes from earlier years, call the Treasurer's office." }, "04019": { "fips": "04019", "county": "Pima County", "state": "Arizona", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Pima County Treasurer's Office", "url": "https://www.to.pima.gov/", "source": "https://www.to.pima.gov/generalInfo/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pima County Assessor's Office", "url": "https://www.asr.pima.gov/", "isState": false, "source": "https://www.to.pima.gov/generalInfo/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.to.pima.gov/generalInfo/", "source": "https://www.to.pima.gov/generalInfo/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-11-02", "note": "The first half is legally due October 1, 2026, but no interest is charged until it becomes delinquent after 5 p.m. on November 1. November 1, 2026 is a Sunday, and state law moves a delinquency date that falls on a weekend or legal holiday to 5 p.m. the next business day, so the Treasurer's calendar sets the deadline at Monday, November 2, 2026 (mailed payments must be postmarked by then). If the whole year's tax is $100 or less, it is all due October 1 and does not become delinquent until after 5 p.m. on December 31, 2026. Paying the full year by December 31, 2026 waives any interest that built up on a late first half, although that first half is still legally delinquent." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-03", "note": "The second half is legally due March 1, 2027, but no interest is charged until it becomes delinquent after 5 p.m. on May 1. May 1, 2027 is a Saturday, so the treasurer's calendar sets the deadline at Monday, May 3, 2027 (mailed payments must be postmarked by then)." } ], "delinquencyNote": "Any unpaid balance after the delinquency date is charged simple interest at the state rate of 16% a year (1.333% a month), and part of a month counts as a whole month. Mailed payments postmarked after the delinquency date are late.", "source": "https://www.to.pima.gov/generalInfo/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Pima County Assessor's Office (Petition for Review of Valuation), then the Arizona State Board of Equalization", "deadline": "File a Petition for Review of Valuation with the Assessor within 60 days of the mail date on your Notice of Value, which is mailed by March 1 and sets the value for the following tax year. If the Assessor denies the petition, you can appeal to the State Board of Equalization within 25 days after the Assessor's decision is mailed. Pima County has no county board of equalization; appeals past the Assessor go to the state board. You may also go to Arizona Tax Court within 60 days after the most recent decision is mailed, or skip the administrative steps and file in Tax Court on or before December 15 of the valuation year. A Notice of Change mailed in September is appealed directly to the State Board of Equalization within 25 days; for the notices mailed September 18, 2026, that deadline is October 13, 2026.", "url": "https://www.asr.pima.gov/appeals", "source": "https://www.azleg.gov/ars/42/16056.htm", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Tax statements are mailed each September with coupons for both halves. The Assessor's notice of value, mailed by March 1, sets the value for the following tax year: the notice mailed in early 2026 sets the value for the 2027 bill, not this one. Online payments go through the county's third-party payment portal: e-checks cost $0.50 and other methods 1.95% with a $1.95 minimum, and cards used in person at the Treasurer's office carry a 2% fee. Phone payments are not accepted. Partial payments on current taxes are allowed, at least $10 or 10% of the tax due, whichever is greater." }, "04021": { "fips": "04021", "county": "Pinal County", "state": "Arizona", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Pinal County Treasurer's Office", "url": "https://treasurer.pinal.gov/", "source": "https://treasurer.pinal.gov/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Pinal County Assessor's Office", "url": "https://www.pinal.gov/486/Assessor", "isState": false, "source": "https://treasurer.pinal.gov/faq.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.pinal.gov/ParcelInquiry/", "source": "https://treasurer.pinal.gov/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-11-02", "note": "The first half is legally due October 1, 2026, but no interest is charged until it becomes delinquent after 5 p.m. on November 1. November 1, 2026 is a Sunday, and the Treasurer and state law both move a delinquency date that falls on a weekend or legal holiday to 5 p.m. the next business day, which is Monday, November 2, 2026. If the whole year's tax is $100 or less, it is all due October 1 and does not become delinquent until after 5 p.m. on December 31, 2026. You can also pay the full year by 5 p.m. on December 31, 2026; a full-year payment made after that date is charged interest back to November 1." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-03", "note": "The second half is legally due March 1, 2027, but no interest is charged until it becomes delinquent after 5 p.m. on May 1. May 1, 2027 is a Saturday, so under the same weekend rule the deadline is 5 p.m. on Monday, May 3, 2027." } ], "delinquencyNote": "Late taxes are charged simple interest of 16% a year, prorated at 1.33% a month from the first day of each month, and part of a month counts as a whole month. The Treasurer says interest cannot be waived, and additional fees may apply. Unpaid taxes are offered at an online tax lien sale each February.", "source": "https://treasurer.pinal.gov/importantdates.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Pinal County Assessor's Office (Petition for Review of Valuation), then the Pinal County Board of Equalization", "deadline": "File a Petition for Review of Valuation with the Assessor within 60 days after the Assessor mailed your Notice of Valuation. If the Assessor denies it in whole or in part, you can appeal to the county Board of Equalization, or to superior court, within 25 days after the Assessor's decision is mailed. In Pinal County the Board of Supervisors sits as the Board of Equalization. You may also skip the administrative steps and file in Arizona Tax Court on or before December 15 of the valuation year, or go to court within 60 days after the most recent administrative decision is mailed.", "url": "https://www.pinal.gov/572/Appeal-Process", "source": "https://www.azleg.gov/ars/42/16056.htm", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "Tax statements are mailed in mid-September, but state law does not require the Treasurer to mail one, so paying on time is the owner's responsibility even if no bill arrives. The Assessor's Notice of Valuation sets the value for a later tax year, not the bill you are paying now. A mobile home is taxed separately from the land under it, so an owner can get two bills. If your mortgage company pays from escrow, it gets the amount from the Treasurer and you receive a statement for your information only. Wire transfers and online banking bill-pay are accepted; bill-pay payments must be scheduled to reach the office by the due date shown on the bill." }, "04027": { "fips": "04027", "county": "Yuma County", "state": "Arizona", "taxYear": "2026", "checked": "2026-09-23", "billingOffice": { "name": "Yuma County Treasurer", "url": "https://www.yumacountyaz.gov/government/treasurer", "source": "https://yumacountyaz-treasurer.tylerhost.net/treasurer/web/", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Yuma County Assessor", "url": "https://www.yumacountyaz.gov/government/assessor", "isState": false, "source": "https://yumacountyaz-assessor.tylerhost.net/assessor/web/", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://yumacountyaz-treasurer.tylerhost.net/treasurer/web/", "source": "https://yumacountyaz-treasurer.tylerhost.net/treasurer/web/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (last day to pay without interest)", "due": "2026-11-02", "note": "The first half is legally due October 1, 2026, but no interest is charged until it becomes delinquent after 5 p.m. on November 1. November 1, 2026 is a Sunday, and state law moves a delinquency date that falls on a weekend or legal holiday to 5 p.m. the next business day, so the deadline is 5 p.m. Monday, November 2, 2026. If the whole year's tax is $100 or less, it is all due October 1 and does not become delinquent until after 5 p.m. on December 31, 2026." }, { "label": "Second half (last day to pay without interest)", "due": "2027-05-03", "note": "The second half is legally due March 1, 2027, but no interest is charged until it becomes delinquent after 5 p.m. on May 1. May 1, 2027 is a Saturday, so the deadline moves to 5 p.m. Monday, May 3, 2027." } ], "delinquencyNote": "A late half is charged interest at the state rate of 16% a year, and part of a month counts as a whole month. If you pay the full year by December 31, 2026, no interest is charged on a late first half.", "source": "https://www.azleg.gov/ars/42/18052.htm", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Yuma County Assessor (Petition for Review of Valuation), then the Yuma County Board of Equalization (the Board of Supervisors)", "deadline": "File a Petition for Review of Valuation with the Assessor within 60 days of the mail date on your Notice of Value, which is mailed by March 1. If the Assessor denies it in whole or in part, you can appeal to the Yuma County Board of Equalization within 25 days after the Assessor's decision is mailed. You can also go to Arizona Tax Court by December 15 of the valuation year, or within 60 days after the most recent decision is mailed.", "url": "https://www.yumacountyaz.gov/government/assessor/assessment", "source": "https://www.azleg.gov/ars/42/16105.htm", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Tax bills are payable in full or in two halves. The Notice of Value mailed by March 1 sets the value used for the following year's tax bill, not the current one." }, "05007": { "fips": "05007", "county": "Benton County", "state": "Arkansas", "taxYear": "TY 2025 (collected in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Benton County Collector's Office", "url": "https://bentoncountyar.gov/collector/", "source": "https://bentoncountyar.gov/collector/payment-methods/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Benton County Assessor's Office", "url": "https://bentoncountyar.gov/assessor/", "isState": false, "source": "https://bentoncountyar.gov/assessor/appeals-process/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://bentoncountyar.gov/collector/pay-taxes/", "source": "https://bentoncountyar.gov/collector/pay-taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill (2025 real estate and personal property taxes)", "due": "2026-10-15", "note": "October 15 is the statewide deadline and falls on a Thursday in 2026. Current taxes can be paid from the first business day of March." } ], "delinquencyNote": "After October 15 a 10% penalty is added to the unpaid amount, plus interest on real estate. The county will not accept a current-year payment while an older delinquent payment is outstanding.", "source": "https://bentoncountyar.gov/collector/pay-taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Benton County Board of Equalization", "deadline": "Start with an informal review by calling the Assessor's Office. To take it to the Board of Equalization, you must schedule a formal hearing through the Assessor's Office between the third Monday in July and the third Monday in August (July 20 to August 17 in 2026). Only the current year's assessment can be appealed, and the board hears appeals from August 1 through October 1. The 2026 window has closed; the next one opens on the third Monday in July 2027.", "url": "https://bentoncountyar.gov/assessor/appeals-process/", "source": "https://bentoncountyar.gov/assessor/board-of-equalization/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Arkansas bills a year in arrears: the bill due October 15, 2026 is for 2025 assessments, while an appeal filed in summer 2026 concerns the 2026 assessment that will be billed in 2027. The 2026 appeal window closed August 17. Real estate tax cannot be paid without the personal property tax and any improvement district fees on the same account, though a mortgage company paying the real estate tax does not have to pay the personal property with it. The county takes no e-checks and no phone payments; card payments online or in person carry a third-party fee of $3.99 up to $110 or 3.59% above that. Mailed payments go to 2113 W Walnut St., Rogers, AR 72756, and payments are also taken in person or by drop box at any of the four county collector locations." }, "05015": { "fips": "05015", "county": "Carroll County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Carroll County Tax Collector", "url": "http://carrollcounty.us/TaxCollector", "source": "http://carrollcounty.us/TaxCollector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Carroll County Assessor", "url": "http://carrollcounty.us/Assessor", "isState": false, "source": "http://carrollcounty.us/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "http://carrollcounty.us/TaxCollector/TaxPayments", "source": "http://carrollcounty.us/TaxCollector/TaxPayments", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). The Collector takes payments from March 1 through October 15. You may instead pay in installments, due by the third Monday in April and the third Monday in July with the balance by October 15; a 10% penalty is added to any installment paid late. Under state rules, when October 15 falls on a Saturday, Sunday or legal holiday the deadline moves to the next business day, which it does not this year." } ], "delinquencyNote": "Real and personal property taxes not paid by October 15 are delinquent, and the Collector adds a 10% penalty under state law.", "source": "http://carrollcounty.us/TaxCollector", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Carroll County Equalization Board", "deadline": "Apply by petition or letter to the Equalization Board by the third Monday in August; for 2026 the County Clerk's office took applications from July 13 through August 17, and that window has closed. Call the Assessor's office first for an informal review, then make an appointment with the board through the County Clerk's office. The board sits in August and September. A board decision can be appealed to County Court by filing with the County Clerk on or before the second Monday in October, which is October 12, 2026, and from there to Circuit Court. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "http://carrollcounty.us/CountyClerk/EqualizationBoard", "source": "http://carrollcounty.us/SiteMedia/pdfs/CountyClerk/2026EqualizationBoardSchedule.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor values property and the Collector sends the bill and collects it for the county, cities, schools and improvement districts; both offices are at 108 Spring Street in Berryville. Some county pages still give August 20 as the appeal deadline, October 8 for a County Court appeal, and April 15 and July 15 as installment dates; the current schedule and state law use the third Monday of August, the second Monday of October, and the third Monday of April and July. The county's online payment button goes to its records vendor's payment site, and card payments at the Collector's counter carry a fee. Mortgage companies paying from escrow must pay within 60 days of March 1." }, "05033": { "fips": "05033", "county": "Crawford County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Crawford County Collector", "url": "https://www.crawfordcountyar.gov/officials/collector.cshtml", "source": "https://www.crawfordcountyar.gov/officials/collector.cshtml", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Crawford County Assessor", "url": "https://www.crawfordcountyar.gov/officials/assessor.cshtml", "isState": false, "source": "https://www.crawfordcountyar.gov/officials/assessor.cshtml", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.crawfordcountyar.gov/officials/collector.cshtml", "source": "https://www.crawfordcountyar.gov/officials/collector.cshtml", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). The Collector takes payments from March 1 through October 15, in person, by mail or online, by cash, check, money order, cashier's check or credit card. State law moves the deadline to the next business day only when October 15 falls on a weekend or a postal holiday, which it does not this year." } ], "delinquencyNote": "Taxes not paid by October 15 are delinquent, and state law adds a 10% penalty. Members of the armed forces, reserves or National Guard are not charged the penalty while deployed and for one tax year after.", "source": "https://www.crawfordcountyar.gov/officials/collector.cshtml", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Crawford County Equalization Board", "deadline": "Under state law, apply in person, by petition or by letter to the secretary of the Equalization Board on or before the third Monday in August (in 2026 that was August 17); the County Clerk's office has information on the board. The board may only adjust the assessment made in the year it meets. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.crawfordcountyar.gov/officials/county_clerk.cshtml", "source": "https://dfa.arkansas.gov/wp-content/uploads/2019-board-model-hearing-procedures.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor values property and applies the homestead credit, and the Collector in the Van Buren courthouse sends the bill and takes payment. If you are not sure you are receiving the homestead credit, check with the Assessor's or Collector's office. The office warns that lines are long on October 15, so pay early. Online payments run through a separate payment site the county links to." }, "05045": { "fips": "05045", "county": "Faulkner County", "state": "Arkansas", "taxYear": "2025 (collected in 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Faulkner County Collector", "url": "https://www.faulknercountyar.gov/government/departments/collector/", "source": "https://www.faulknercountyar.gov/government/departments/collector/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Faulkner County Assessor", "url": "https://www.faulknercountyar.gov/government/departments/assessor/", "isState": false, "source": "https://www.faulknercountyar.gov/government/departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.faulknercountyar.gov/residents/taxes/pay-taxes-online/", "source": "https://www.faulknercountyar.gov/residents/taxes/pay-taxes-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). The Collector takes payments from March 1 through October 15. Under state law, when October 15 falls on a Saturday, Sunday or postal holiday the deadline moves to the next business day." } ], "delinquencyNote": "A 10% penalty is added to taxes paid after October 15, plus 10% annual interest on real estate taxes. State law waives the penalty for deployed members of the armed forces, reserves or National Guard during deployment and for one year after it ends.", "source": "https://www.faulknercountyar.gov/government/departments/collector/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Faulkner County Board of Equalization", "deadline": "Apply to the board's secretary on or before the third Monday in August, a deadline state law sets for every Arkansas county; the County Clerk serves as secretary of the Board of Equalization. The 2026 deadline (August 17) has passed; the next is August 16, 2027. A board decision can be appealed to County Court. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.faulknercountyar.gov/government/departments/county-clerk/", "source": "https://dfa.arkansas.gov/wp-content/uploads/2019-board-model-hearing-procedures.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor values property and the Collector sends the bill, from separate offices; both have a Conway office at 806 Faulkner St. and a Greenbrier office at 89 N. Broadview St. State law requires personal property tax (cars, trailers, boats) to be paid with or before real estate tax, so an online real estate payment is refused until the personal property tax on the account is paid. Personal property must be assessed with the Assessor between January 1 and May 31 each year, or a 10% late assessment penalty applies. Card payments online carry a processing fee. Tax statements include optional voluntary taxes for the county museum, rescue squad, extension office, conservation district and animal shelter; these are donations, not required tax." }, "05063": { "fips": "05063", "county": "Independence County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Independence County Tax Collector", "url": "https://www.independencecounty.com/county-tax-collector", "source": "https://www.independencecounty.com/county-tax-collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Independence County Assessor", "url": "https://www.independencecounty.com/county-assessor", "isState": false, "source": "https://www.independencecounty.com/county-assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.independencecounty.com/county-tax-collector", "source": "https://www.independencecounty.com/county-tax-collector", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). State law makes current taxes payable from the first business day of March through October 15, and moves the deadline to the next business day only when October 15 falls on a Saturday, Sunday or a Postal Service holiday, which it does not this year. The county's own pages do not print the date." } ], "delinquencyNote": "Taxes not paid by October 15 are delinquent, and state law adds a 10% penalty.", "source": "https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Independence County Equalization Board", "deadline": "Under state law, first ask the Assessor's office for an informal review. The last day to schedule a hearing with the county Equalization Board is the third Monday in August (in 2026 that was August 17). The County Clerk serves as the board's secretary. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.independencecounty.com/equalization-board", "source": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/residential-real-estate/", "confidence": "S", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor values property and the Collector sends the bill; both offices are in the Courthouse Annex at 110 Broad Street in Batesville (Collector 870-793-8823, Assessor 870-793-8842). One bill covers school, county, library, road, solid waste, city and timber taxes, plus special assessments where they apply. Online payments run through a separate payment site the county links to. The County Clerk's office (870-793-8828) handles Equalization Board appeals." }, "05069": { "fips": "05069", "county": "Jefferson County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Collector", "url": "http://jeffcotax.org/", "source": "http://jeffcotax.org/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jefferson County Assessor", "url": "https://www.jeffersoncountyar.gov/government/county-assessor", "isState": false, "source": "https://portal.arkansas.gov/counties/jefferson/", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "http://jeffcotax.org/", "source": "http://jeffcotax.org/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). The county says tax season runs from March 1 through October 15 each year, and payments in any amount are taken on current taxes from March 1. State law moves the deadline to the next business day when October 15 falls on a Saturday, Sunday or postal holiday, which it does not this year." } ], "delinquencyNote": "Taxes unpaid after October 15 are delinquent and a 10% penalty is added under state law. Deployed members of the armed forces, reserves or National Guard are not charged the penalty during deployment and for one year after it ends.", "source": "https://www.jeffersoncountyar.gov/government/tax-collector", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jefferson County Board of Equalization", "deadline": "Apply to the board's secretary in person, by letter or by petition on or before the third Monday in August, a deadline state law sets for every Arkansas county. The 2026 deadline (August 17) has passed; the next is August 16, 2027. A board decision can be appealed to County Court. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/county-officials/equalization-board/", "source": "https://dfa.arkansas.gov/wp-content/uploads/2019-board-model-hearing-procedures.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Assessor values property and the Collector sends the bill, from separate offices in the courthouse at 101 W. Barraque St., Pine Bluff (the Assessor in Suite 111, the Collector in Suite 113). The Collector's office is open 8:30 a.m. to 5 p.m. weekdays, phone (870) 541-5313. Taxes can be paid online through the payment portal the Collector links to, by mail, or in person." }, "05083": { "fips": "05083", "county": "Logan County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Logan County Tax Collector", "url": "https://logancountyark.org/county-directory", "source": "https://logancountyark.org/county-directory", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Logan County Assessor", "url": "https://logancountyark.org/county-directory", "isState": false, "source": "https://logancountyark.org/county-directory", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": null, "source": "https://logancountyark.org/county-directory", "confidence": "U", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). State law makes current taxes payable from the first business day of March through October 15, and moves the deadline to the next business day only when October 15 falls on a Saturday, Sunday or a Postal Service holiday, which it does not this year. The county does not post its own tax calendar, so call the Collector to confirm." } ], "delinquencyNote": "Taxes not paid by October 15 are delinquent, and state law adds a 10% penalty.", "source": "https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Logan County Equalization Board", "deadline": "Under state law, first ask the Assessor's office for an informal review. The last day to schedule a hearing with the county Equalization Board is the third Monday in August (in 2026 that was August 17). Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/residential-real-estate/", "source": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/residential-real-estate/", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "Logan County has two courthouses, and both the Collector and the Assessor keep an office in each: Paris (25 W. Walnut St.; Collector 479-963-2038, Assessor 479-963-2716) and Booneville (366 N. Broadway Ave.; Collector 479-675-5131, Assessor 479-675-3942). Both are open weekdays from 8:00 to 4:30. The county's website lists these offices but does not post tax dates, payment options or appeal steps, so call the Collector for payment questions and the Assessor for value questions." }, "05125": { "fips": "05125", "county": "Saline County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Saline County Collector", "url": "https://www.salinecounty.org/government/collector/index.php", "source": "https://www.salinecounty.org/government/collector/index.php", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Saline County Assessor", "url": "https://www.salinecounty.org/government/assessor/index.php", "isState": false, "source": "https://www.salinecounty.org/government/assessor/index.php", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.salinecounty.org/government/collector/pay_taxes_/index.php", "source": "https://www.salinecounty.org/government/collector/pay_taxes_/index.php", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). The Collector takes payments from March 1 through October 15, and you may pay current taxes in installments of any amount before then. A mailed payment must be postmarked by the Postal Service on or before October 15; the Benton and Bryant post offices close at 4:30 pm. State law moves the deadline to the next business day only when October 15 falls on a weekend or a postal holiday, which it does not this year." } ], "delinquencyNote": "If the bill is not paid in full by October 15, a 10% penalty is added to the unpaid balance on October 16. The Collector cannot waive penalties, and late taxes must be paid in full, not in parts, by money order, cashier's check, cash or card (personal checks are not taken for late taxes). Real estate left unpaid for a year after October 15 is forfeited to the state and certified to the Commissioner of State Lands.", "source": "https://www.salinecounty.org/government/collector/tax_info/faq_tax_info_.php", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Saline County Equalization Board", "deadline": "You can first discuss a change in value with the Assessor's office. To appeal to the Equalization Board, request a hearing between July 1 and the third Monday in August (in 2026 that was August 17) by calling the board and filling out its application form. The board convenes in early August and hears appeals by appointment through September 30. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.salinecounty.org/government/boards___commissions/equalization_board/index.php", "source": "https://www.salinecounty.org/government/collector/tax_info/assessment_dates_.php", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor values property and the Collector sends the bill, from separate offices. You can pay in person at the Collector's offices in Benton (215 N. Main St., Suite 3) and Bryant (101 NW Third St., Suite G), by mail to the Benton office only, or online by card through the county's payment site, which charges a card processing fee. Personal checks are taken only for current taxes. Personal property tax must be paid along with the real estate tax. If a mortgage company pays your taxes from escrow and you still get a bill, call your lender and have them contact the Collector. Your statement may list three optional voluntary taxes, for county animal care and control, the Sheriff's law enforcement services and the weather warning system; only the mandatory total must be paid." }, "05143": { "fips": "05143", "county": "Washington County", "state": "Arkansas", "taxYear": "2025 (payable 2026)", "checked": "2026-09-23", "billingOffice": { "name": "Washington County Collector", "url": "https://www.washingtoncountyar.gov/government/departments-a-e/collector", "source": "https://www.washingtoncountyar.gov/government/departments-a-e/collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Washington County Assessor", "url": "https://www.washingtoncountyar.gov/government/departments-a-e/assessor", "isState": false, "source": "https://www.washingtoncountyar.gov/government/departments-a-e/assessor/faqs", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.washingtoncountyar.gov/government/departments-a-e/collector", "source": "https://www.washingtoncountyar.gov/government/departments-a-e/collector", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "Annual bill", "due": "2026-10-15", "note": "Arkansas collects property tax a year behind, so the 2025 tax is due October 15, 2026 (a Thursday). The Collector takes payments without penalty from the first business day of March through October 15. Under the state rule, when October 15 falls on a Saturday, Sunday or legal holiday the deadline moves to the next business day. After October 15 the office no longer takes personal checks, only money orders, cashier's checks and debit or credit cards with the penalty and interest included." } ], "delinquencyNote": "A 10% penalty is added to real estate and personal property taxes paid after October 15, plus 10% annual interest on real estate.", "source": "https://www.washingtoncountyar.gov/government/departments-a-e/collector/county-tax-guide", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Washington County Board of Equalization", "deadline": "Schedule a hearing on or before the third Monday in August (in 2026 that was August 17). The board sits from August 1 through September 30. An informal review with an appraiser in the Assessor's office, by the same date, comes first. A board decision can be appealed to County Court and then to Circuit Court. Because Arkansas bills a year behind, an appeal of this year's value changes the bill due the following October.", "url": "https://www.washingtoncountyar.gov/government/departments-a-e/assessor/faqs", "source": "https://www.washingtoncountyar.gov/government/departments-a-e/assessor/faqs", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor values property and the Collector sends the bill, from separate offices. Statements are mailed in late March or early April; call the Collector at (479) 444-1526 if yours has not arrived by April 15. Personal property (cars, trailers, boats) must be assessed with the Assessor between January 1 and May 31 each year, or a 10% late assessment fee is added. Online payments run through the actDataScout portal the county links to, with a card processing fee. Washington County reappraises all real estate every four years." }, "06007": { "fips": "06007", "county": "Butte County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Butte County Treasurer-Tax Collector", "url": "https://www.buttecounty.net/830/Treasurer---Tax-Collector", "source": "https://ca-buttecounty.civicplus.com/830/Treasurer---Tax-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Butte County Assessor", "url": "https://www.buttecounty.net/222/Assessor", "isState": false, "source": "https://ca-buttecounty.civicplus.com/222/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.buttecounty.net/960/Property-Taxes", "source": "https://ca-buttecounty.civicplus.com/960/Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "State law makes the first installment due November 1, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment must be postmarked by that day. Both installments may be paid together by this deadline." }, { "label": "Second installment", "due": "2027-02-01", "note": "The second installment is due February 1, 2027. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and the county and state law move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. A mailed payment must be postmarked by that day." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $44 charge. Taxes still unpaid after June 30 go into default, with a $15 redemption fee and further penalties of 1.5% a month until paid. A payment to clear unpaid taxes by June 30 must reach the office by 5 p.m. that day; a postmark is not enough.", "source": "https://ca-buttecounty.civicplus.com/955/Property-Tax-Due-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Butte County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs from Thursday, July 2 to Monday, November 30, 2026. An appeal of a supplemental assessment, escape assessment or roll change is due within 60 days of the date on that notice, and an appeal of a calamity reassessment within 6 months. Before appealing, you can ask the Assessor for a free informal appraisal review, which is separate from a formal appeal. Keep paying your taxes on time while an appeal is pending.", "url": "https://www.buttecounty.net/188/Assessment-Appeals", "source": "https://ca-buttecounty.civicplus.com/188/Assessment-Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Secured bills are mailed in the fall; if yours has not arrived by the end of October, call the Tax Collector at 530-552-3720. Paying online by eCheck is free; paying by card carries a service fee charged by the payment vendor, not the county. Mailed payments go to Butte County Treasurer-Tax Collector, 25 County Center Drive, Suite 125, Oroville, CA 95965. Bank bill-pay checks usually arrive without a postmark, so the county advises scheduling them at least 10 business days early." }, "06009": { "fips": "06009", "county": "Calaveras County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Calaveras County Treasurer-Tax Collector", "url": "https://taxcollector.calaverasgov.us/", "source": "https://taxcollector.calaverasgov.us/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Calaveras County Assessor", "url": "https://assessor.calaverasgov.us/", "isState": false, "source": "https://assessor.calaverasgov.us/Property-Assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://taxcollector.calaverasgov.us/Property-Tax/Property-Tax-Information", "source": "https://taxcollector.calaverasgov.us/Property-Tax/Property-Tax-Information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "Bills are due November 1, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. State law sets these dates for every California county, and the county lists December 10 as the last day to pay the first installment." }, { "label": "Second installment", "due": "2027-02-01", "note": "The second installment is due February 1. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The county's own pages list April 10 and do not mention the weekend rule." } ], "delinquencyNote": "Under state law, an installment paid after its deadline gets a 10% penalty, and a late second installment also carries a cost for the delinquency notice; the county's pages do not print that cost, which state law caps at $55. Taxes still unpaid after June 30 go into default and add a penalty of 1.5% a month until paid.", "source": "https://assessor.calaverasgov.us/Property-Assessment", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Calaveras County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the date printed on the notice or its postmark, whichever is later. Each parcel needs its own application. The county urges owners to discuss the value with the Assessor's staff before filing, and you must attend the hearing or the appeal may be denied.", "url": "https://bos.calaverasgov.us/AAB", "source": "https://assessor.calaverasgov.us/Property-Assessment/Assessment-Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. The office at 891 Mountain Ranch Road, San Andreas is open weekdays from 8 a.m. to 4 p.m., earlier than the 5 p.m. deadline in state law, so pay in person before 4 p.m. Online card payments carry a service fee charged by the payment vendor, not the county. The county offers an optional monthly payment plan through an outside vendor. Supplemental bills after a sale or new construction come separately, have their own due dates, and are not sent to mortgage lenders." }, "06017": { "fips": "06017", "county": "El Dorado County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "El Dorado County Treasurer-Tax Collector", "url": "https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Treasurer-Tax-Collector", "source": "https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Treasurer-Tax-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "El Dorado County Assessor", "url": "https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Assessor", "isState": false, "source": "https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Assessor/Property-Tax-and-Assessment-Information", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.eldoradocounty.ca.gov/Services/My-Property/Pay-Your-Property-Taxes", "source": "https://www.eldoradocounty.ca.gov/Services/My-Property/Pay-Your-Property-Taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. Payments on the county's website count if made by midnight that day, payments in person must be made by 5 p.m., and a mailed payment must carry a U.S. Postal Service postmark dated on or before that day. The county warns that metered mail, Forever stamps and some other postage may not get a postmark, so if you mail near the deadline, have the post office counter date stamp the envelope or buy a certificate of mailing. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same online, in-person and postmark rules apply." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a cost, which the county lists as $38. Taxes still unpaid at the end of the fiscal year on June 30 go into default, which adds a penalty of 1.5% a month and a $15 redemption fee. The county says eCheck payments can take up to 10 days to process and that state law does not allow it to cancel a penalty because of a late postmark, a website problem or an eCheck delay.", "source": "https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Treasurer-Tax-Collector/All-About-Your-Property-Taxes/Frequently-Asked-Questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "El Dorado County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, the application must be received or postmarked between July 2 and 5 p.m. on November 30; for 2026 the window runs from July 2 to Monday, November 30, 2026. An appeal of a supplemental assessment must be received within 60 days of the date printed on the tax bill. Each application carries a $40 nonrefundable processing fee, paid by cash or check. The Assessor also offers an informal decline-in-value review, but that is not an appeal and does not replace filing one.", "url": "https://www.eldoradocounty.ca.gov/County-Government/Board-of-Supervisors/Assessment-Appeals-Resources-and-Application", "source": "https://www.eldoradocounty.ca.gov/County-Government/Board-of-Supervisors/Assessment-Appeals-Resources-and-Application", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Bills are mailed by November 1, and both installments may be paid at once when the first is due. Credit and debit card payments carry a processor fee of 2.45% with a $3.95 minimum. The county's payment page lists no fee for eChecks at this time, but another county page says fees apply, so check before paying. The county also offers an optional monthly payment plan through an outside vendor. Mailed payments go to El Dorado County Tax Collector, P.O. Box 678002, Placerville, CA 95667-8002, and the office at 360 Fair Lane, Placerville takes payments in person and has payment drop bins." }, "06019": { "fips": "06019", "county": "Fresno County", "state": "California", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Fresno County Auditor-Controller/Treasurer-Tax Collector", "url": "https://www.fresnocountyca.gov/Departments/Auditor-Controller-Treasurer-Tax-Collector/Property-Tax-Information", "source": "https://www.fresnocountyca.gov/Departments/Auditor-Controller-Treasurer-Tax-Collector/Property-Tax-Information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Fresno County Assessor-Recorder", "url": "https://www.fresnocountyca.gov/Departments/Assessor", "isState": false, "source": "https://www.fresnocountyca.gov/Departments/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.fresnocountyca.gov/Departments/Auditor-Controller-Treasurer-Tax-Collector/Property-Tax-Information/Make-A-Payment", "source": "https://www.fresnocountyca.gov/Departments/Auditor-Controller-Treasurer-Tax-Collector/Property-Tax-Information/Make-A-Payment", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment is on time only if it is received or carries a U.S. Postal Service postmark dated on or before that day; the Postal Service now dates mail when it is first machine processed, which can be later than the day you drop it off, so the county suggests asking for a hand stamp at the counter. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same postmark rules apply." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $10 cost. Taxes still unpaid after June 30 go into tax default, which adds a $15 redemption fee and penalties of 1.5% a month. An owner in default can set up a five-year plan by paying at least 20% of the amount owed plus a $135 setup fee, then at least 20% each year by April 10 while also paying each year's current taxes by April 10.", "source": "https://www.fresnocountyca.gov/Departments/Auditor-Controller-Treasurer-Tax-Collector/Property-Tax-Information/Frequently-Asked-Questions", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Fresno County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the date printed on the notice or the postmark on its envelope, whichever is later, and a calamity reassessment within 6 months of the notice. Applications must be filed in person by 5 p.m. or mailed with a postmark dated no later than the deadline; email and fax are not accepted. Each application carries an $86 nonrefundable fee. The county suggests contacting the Assessor with questions about your value before you file.", "url": "https://www.fresnocountyca.gov/Departments/Clerk-of-the-Board-of-Supervisors/Assessment-Appeals/File-an-Assessment-Appeal-Application", "source": "https://www.fresnocountyca.gov/Departments/Clerk-of-the-Board-of-Supervisors/Assessment-Appeals/Types-of-Assessments-Appeal-Deadlines", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor-Recorder sets the value and the Auditor-Controller/Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Annual bills are mailed on or before November 1. Paying online or by phone costs 2.30% by credit card, $3.29 by debit card and $0.50 by eCheck. Mailed payments go to FC TTC, P.O. Box 1192, Fresno, CA 93715-1192." }, "06025": { "fips": "06025", "county": "Imperial County", "state": "California", "taxYear": "FY 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Imperial County Treasurer-Tax Collector", "url": "https://treasurer-taxcollector.imperialcounty.org/tax-collector/", "source": "https://treasurer-taxcollector.imperialcounty.org/tax-collector/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Imperial County Assessor's Office", "url": "https://assessor.imperialcounty.org/", "isState": false, "source": "https://board.imperialcounty.org/assessment-appeals-board/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer-taxcollector.imperialcounty.org/pay-taxes-online/", "source": "https://treasurer-taxcollector.imperialcounty.org/pay-taxes-online/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), which is the last day to pay without penalty. Mailed payments need a U.S. Postal Service postmark on or before that date; postage meter dates and several kinds of printed postage are not postmarked and do not count. Both installments may be paid together by the first deadline. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $10 cost. Any taxes still unpaid at 5 p.m. on June 30 put the property into tax default, which adds a $15 redemption fee and penalties of 1.5% a month on the unpaid tax; an owner can then open a five-year installment plan by paying at least 20% of the amount owed (with a $20 fee) and keeping current taxes paid.", "source": "https://treasurer-taxcollector.imperialcounty.org/taxes/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Imperial County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window is Thursday, July 2, 2026 to Monday, November 30, 2026, and an application postmarked by November 30 counts as on time. An appeal of a supplemental or escape assessment is due within 60 days of the date on the assessment notice. Each application carries a $35 nonrefundable filing fee, and faxed applications are not accepted. Questions about your value go to the Assessor's Office.", "url": "https://board.imperialcounty.org/assessment-appeals-board/", "source": "https://board.imperialcounty.org/assessment-appeals-board/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. For the 2025-26 tax year the county mailed secured bills on September 2, 2025, well before the November 1 legal deadline, so a bill can arrive earlier than in other counties. Online payments carry a processor fee: $1.49 for an eCheck and 2.39% for a debit or credit card. Mailed payments go to Imperial County Treasurer-Tax Collector, 940 W. Main Street, Room 106, El Centro, CA 92243-2864, and there are payment drop boxes at the same building." }, "06045": { "fips": "06045", "county": "Mendocino County", "state": "California", "taxYear": "FY 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Mendocino County Treasurer-Tax Collector", "url": "https://www.mendocinocounty.gov/government/collections/treasurer-tax-collector", "source": "https://www.mendocinocounty.gov/government/collections/treasurer-tax-collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mendocino County Assessor-County Clerk-Recorder", "url": "https://www.mendocinocounty.gov/government/assessor-county-clerk-recorder-elections", "isState": false, "source": "https://www.mendocinocounty.gov/government/assessor-county-clerk-recorder-elections", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mendocinocounty.gov/government/treasurer-tax-collector/property-tax-lookup-fr", "source": "https://www.mendocinocounty.gov/government/treasurer-tax-collector/property-tax-lookup-fr", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after December 10, 2026 (a Thursday), which is the last day to pay without penalty; state law sets the cutoff at 5 p.m. or the close of business, whichever is later. The county warns that since December 24, 2025 the Postal Service may postmark mail a day or two after it is dropped off, so ask for a manual postmark at the post office counter if you mail close to the deadline. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to the next business day, Monday, April 12, 2027. The county's own pages do not restate this weekend rule." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $20 cost. Taxes still unpaid on July 1 accrue interest of 1.5% a month on the original tax until paid, plus a $15 state fee; after five years of nonpayment the property can be sold at the county's tax auction.", "source": "https://www.mendocinocounty.gov/departments/auditor-controller/property-tax-information/property-tax-process-4160", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Mendocino County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window is Thursday, July 2, 2026 to Monday, November 30, 2026. An appeal of a supplemental assessment is due within 60 days of the mailing date on the notice. Applications need an original signature and the filing fee shown on the form, and must be delivered in person or by mail to the Clerk of the Board at 501 Low Gap Road, Room 1010, Ukiah; scanned or emailed applications are not accepted.", "url": "https://www.mendocinocounty.gov/government/board-of-supervisors/assessment-appeals-board", "source": "https://www.mendocinocounty.gov/government/board-of-supervisors/assessment-appeals-board", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Secured bills are mailed by the last working day of October; if yours has not arrived by November 10, call the Tax Collector at (707) 234-6875. The Tax Collector's counter and phones are open 9 a.m. to noon and 1 p.m. to 4 p.m. on weekdays. Paying online by electronic check is free; credit cards carry a 2.35% processor fee and Visa debit cards a $3.50 fee." }, "06047": { "fips": "06047", "county": "Merced County", "state": "California", "taxYear": "FY 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Merced County Treasurer-Tax Collector", "url": "https://www.countyofmerced.com/2491/Tax-Collector", "source": "https://www.countyofmerced.com/2491/Tax-Collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Merced County Assessor", "url": "https://www.countyofmerced.com/3885/Assessor", "isState": false, "source": "https://www.countyofmerced.com/206/Request-for-Review", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.countyofmerced.com/2527/View-or-Pay-Taxes-Online", "source": "https://www.countyofmerced.com/2527/View-or-Pay-Taxes-Online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), which is the last day to pay without penalty. Online and phone payments are accepted until midnight that day, mailed payments need a U.S. Postal Service postmark on or before that date (a private postage meter date does not count), and in-person payments must be made by 5 p.m. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same online, postmark and in-office rules apply on that day." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $55 cost, the most state law allows; if the county has to send a reminder notice, a $20 fee is added. One older county page still lists a lower cost, but the county's official notice for the last bill and its FAQ both give $55. Taxes still unpaid on July 1 are declared tax-defaulted, which adds a redemption penalty of 1.5% a month plus a $15 redemption fee; an owner can then set up a five-year installment plan by paying at least 20% of the amount owed (with a $100 setup fee) and keeping current taxes paid.", "source": "https://web2.co.merced.ca.us/taxfaqs/Default.aspx?Category=2", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Merced County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window is Thursday, July 2, 2026 to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date on the tax bill or the postmark date of the notice, whichever is later. Each parcel needs its own application, and each carries a $30 nonrefundable filing fee. The Assessor offers a free informal review of your value first.", "url": "https://www.countyofmerced.com/251/Assessment-Appeals", "source": "https://www.countyofmerced.com/251/Assessment-Appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Secured bills are mailed by November 1 each year, and charges from cities and local districts, such as sewer assessments, appear on the same county bill. Paying online by eCheck is free; credit card payments carry a 2.34% processor fee ($2 minimum) and debit cards a $3.95 flat fee. Mailed payments go to Merced County Treasurer-Tax Collector, PO Box 6008, Whittier, CA 90607-6008." }, "06053": { "fips": "06053", "county": "Monterey County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "County of Monterey Treasurer-Tax Collector", "url": "https://www.countyofmonterey.gov/government/departments-i-z/treasurer-tax-collector", "source": "https://www.boe.ca.gov/proptaxes/countycontacts.htm", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Monterey County Assessor-County Clerk-Recorder", "url": "https://www.countyofmonterey.gov/government/departments-a-h/assessor/assessor-county-clerk-recorder", "isState": false, "source": "https://www.boe.ca.gov/proptaxes/countycontacts.htm", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.countyofmonterey.gov/government/departments-i-z/treasurer-tax-collector/payments", "source": "https://common3.mptsweb.com/mbc/monterey/tax/search", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The first installment is due November 1, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The second installment is due February 1, 2027. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to 5 p.m. or the close of business on the next business day, Monday, April 12, 2027." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a cost of up to $55 set by state law. Taxes still unpaid after June 30 go into default, and defaulted taxes carry penalties of 1.5% a month until paid, plus a redemption fee.", "source": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2617.", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Monterey County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30. For 2026 the window runs to Monday, November 30, 2026.", "url": "https://www.countyofmonterey.gov/government/departments-a-h/clerk-of-the-board/assessment-appeals-agendas-applications-forms-documents", "source": "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Online payments are handled by the county's payment vendor, which charges a service fee." }, "06059": { "fips": "06059", "county": "Orange County", "state": "California", "taxYear": "FY 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Orange County Treasurer-Tax Collector", "url": "https://www.octreasurer.gov/property-tax/secured-property-taxes/secured-property-taxes", "source": "https://www.octreasurer.gov/property-tax/secured-property-taxes/secured-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Orange County Assessor Department", "url": "https://www.ocassessor.gov/", "isState": false, "source": "https://www.ocassessor.gov/faqs/assessment-appeals", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://octreasurer.gov/paymentoptions", "source": "https://octreasurer.gov/paymentoptions", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after December 10, 2026 (a Thursday), which is the last day to pay without penalty. A payment is on time if it is made online by 11:59 p.m., postmarked by the U.S. Postal Service, or paid at the office before it closes on that day. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1, 2027 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to the next business day, Monday, April 12, 2027. The same online, postmark and in-office rules apply on that day." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $23 cost. Taxes still unpaid after June 30 go into tax default, which adds a penalty of 1.5% a month on the unpaid tax plus a $15 redemption fee; an eligible owner can then pay off the defaulted amount over five years, one fifth at a time.", "source": "https://www.octreasurer.gov/page/payment-secured-property-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Orange County Assessment Appeals Board (filed through the Clerk of the Board)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window is Thursday, July 2, 2026 to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the date on that notice. The Assessor suggests calling its office first to have the value explained.", "url": "https://assessmentappeals.ocgov.com/", "source": "https://cob.oc.gov/appeal-your-property-value", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Bills are mailed each fall, by November 1, and can be viewed and paid online. Paying online by eCheck is free; credit and debit card payments carry a 2.25% processor fee with a $1.50 minimum. Mailed payments go to County of Orange, Attn: Treasurer-Tax Collector, P.O. Box 1438, Santa Ana, CA 92702-1438." }, "06061": { "fips": "06061", "county": "Placer County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Placer County Treasurer-Tax Collector", "url": "https://www.placer.ca.gov/10431/Treasurer-Tax-Collector", "source": "https://common3.mptsweb.com/mbc/placer/tax/search", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Placer County Assessor", "url": "https://www.placer.ca.gov/assessor", "isState": false, "source": "https://www.placer.ca.gov/assessor", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.placer.ca.gov/1419/Pay-or-View-Taxes", "source": "https://common3.mptsweb.com/mbc/placer/tax/search", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "Bills are due November 1, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment counts if it carries a U.S. Postal Service postmark dated on or before that day. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The second installment is due February 1. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to 5 p.m. on the next business day, Monday, April 12, 2027." } ], "delinquencyNote": "Under state law, an installment paid after its deadline gets a 10% penalty, and a late second installment also carries a cost for the delinquency notice, which state law caps at $55. Taxes still unpaid after June 30 go into default and add a penalty of 1.5% a month until paid.", "source": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2617", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Placer County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and September 15. The 2026 window closed on Tuesday, September 15, 2026; the next window opens July 2, 2027. A mailed application counts if it is postmarked by the deadline. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date printed on the notice or its postmark, whichever is later.", "url": "https://www.placer.ca.gov/2236/Property-Tax-Assessment-Appeals", "source": "https://www.boe.ca.gov/proptaxes/pdf/lta26023.pdf", "confidence": "P", "changes": "occasional" }, "localRelief": null, "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Online card payments carry a service fee charged by the payment vendor, not the county. The Treasurer-Tax Collector's office is at 2976 Richardson Drive, Auburn." }, "06071": { "fips": "06071", "county": "San Bernardino County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "San Bernardino County Auditor-Controller/Treasurer/Tax Collector, Tax Collector Division", "url": "https://www.sbcountyatc.gov/tax-collector", "source": "https://www.sbcountyatc.gov/tax-collector", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "San Bernardino County Assessor-Recorder-County Clerk", "url": "https://arc.sbcounty.gov/", "isState": false, "source": "https://cob.sbcounty.gov/assessment-appeals/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.sbcountyatc.gov/tax-services/property-tax", "source": "https://www.sbcountyatc.gov/tax-collector", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment must be received or carry a U.S. Postal Service postmark by that day; metered mail and postage from bill pay services and kiosks are not postmarked. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1, 2027 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law and the county both move a deadline that falls on a weekend or holiday to the next business day, Monday, April 12, 2027. The same postmark rule applies." } ], "delinquencyNote": "A first installment not paid by 5 p.m. on December 10, 2026 gets a 10% penalty. A second installment not paid by 5 p.m. on April 12, 2027 gets a 10% penalty plus a $10 cost. Taxes still unpaid on June 30 move to the delinquent roll, which adds penalties of 1.5% a month on the unpaid tax plus a $15 redemption fee.", "source": "https://www.sbcountyatc.gov/tax-collector/fee-schedule", "confidence": "P", "changes": "annual" }, "appeal": { "body": "San Bernardino County Assessment Appeals Board or Hearing Officer (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date or postmark date on that notice, whichever is later. Each application needs a nonrefundable $45 processing fee. The county suggests contacting the Assessor first for an informal review.", "url": "https://assessmentappeals.cob.sbcounty.gov/appealfilingtypes.aspx", "source": "https://cob.sbcounty.gov/assessment-appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor-Recorder-County Clerk sets the value and the Auditor-Controller/Treasurer/Tax Collector sends the bill and takes the payment; they are separate offices. Secured bills are mailed in October. Paying from a checking or savings account is free; debit and credit card payments carry a 2.30% fee with a $1.95 minimum (3.95% for commercial or international cards), and debit cards used in the office cost $2.95." }, "06073": { "fips": "06073", "county": "San Diego County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "San Diego County Treasurer-Tax Collector", "url": "https://www.sdttc.com/content/ttc/en/tax-collection/secured-property-taxes.html", "source": "https://www.sdttc.com/content/ttc/en/tax-collection/secured-property-taxes.html", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "San Diego County Assessor/Recorder/County Clerk, Office of the Assessor", "url": "https://www.sdarcc.gov/content/arcc/home/divisions/assessor.html", "isState": false, "source": "https://www.sdarcc.gov/content/arcc/home/divisions/assessor/assessment-appeals.html", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://wps.sdttc.com/WebPayments/CoSDTreasurer2/search", "source": "https://www.sdttc.com/content/ttc/en/tax-collection/secured-property-taxes.html", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment is on time if it carries a U.S. Postal Service postmark dated on or before that day. Metered mail and postage bought from a kiosk or a bulk mailer are not postmarked, and a payment without a postmark counts on the day it reaches the office; for FedEx, UPS and other private carriers the county uses the shipping date. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1, 2027 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law and the county both move the deadline to the close of the next business day, Monday, April 12, 2027. The same postmark rules apply." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $10 cost. Taxes still unpaid after June 30 go into default, and defaulted taxes accrue interest of 1.5% a month (18% a year), with a $33 redemption fee added when they are paid off. An owner in default for less than five years can pay it off through a five-year payment plan, starting with at least 20% of the defaulted amount plus the current year's taxes and the plan fees.", "source": "https://www.sdttc.com/content/ttc/en/tax-collection/secured-property-taxes.html", "confidence": "P", "changes": "annual" }, "appeal": { "body": "San Diego County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the date on that notice, and a calamity reassessment within 180 days. A mailed application counts from its U.S. Postal Service postmark. The Assessor also offers a free informal review if you think your home's market value is below its assessed value.", "url": "https://www.sandiegocounty.gov/content/sdc/cob/Assessment-Appeals/", "source": "https://www.sandiegocounty.gov/content/sdc/cob/Assessment-Appeals/filing-dates.html", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Annual bills are mailed in late September or early October. Paying online by eCheck is free; credit card payments carry a convenience fee of 2.19%, and debit cards are not accepted. Voter-approved bonds and assessments from cities, schools and special districts appear on the same county bill, not as a separate bill. For 2026-27 some bills carried erroneous City of San Diego trash fees; the city is correcting the affected parcels and corrected bills will be issued. Appeals can be filed online." }, "06075": { "fips": "06075", "county": "San Francisco County", "state": "California", "taxYear": "Fiscal Year 2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Office of the Treasurer & Tax Collector", "url": "https://sftreasurer.org/property/secured-property-taxes", "source": "https://sftreasurer.org/property/secured-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Office of the Assessor-Recorder", "url": "https://www.sf.gov/departments--assessor-recorder", "isState": false, "source": "https://www.sf.gov/get-tax-exemptions-your-property", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://sftreasurer.org/payments/property-tax-payment", "source": "https://sftreasurer.org/payments/property-tax-payment", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-12-10", "note": "Last day to pay without penalty: 5:00 p.m. on Thursday, December 10, 2026. State law makes the first half due November 1, but it is not late until after 5:00 p.m. on December 10. You may pay the whole year's tax by this deadline instead of in two parts. A mailed payment must be received or carry a U.S. Postal Service postmark by the deadline." }, { "label": "Second installment", "due": "2027-04-10", "note": "Last day to pay without penalty: 5:00 p.m. on Monday, April 12, 2027. State law makes the second half due February 1 and late after 5:00 p.m. on April 10, but when April 10 falls on a weekend or holiday the deadline moves to 5:00 p.m. on the next business day, and April 10, 2027 is a Saturday. The Treasurer had not yet posted the 2027 date when we checked." } ], "delinquencyNote": "A 10% penalty is added to a first installment still unpaid after 5:00 p.m. on December 10, and a 10% penalty plus a delinquency cost of up to $55 to a second installment still unpaid after its deadline. Taxes still unpaid on June 30 become tax-defaulted, which adds 1.5% a month (18% a year) plus a one-time redemption fee, and property that stays in default for five years or more can be sold by the Tax Collector.", "source": "https://sftreasurer.org/event/property-tax-first-installment-due", "confidence": "S", "changes": "annual" }, "appeal": { "body": "San Francisco Assessment Appeals Board", "deadline": "Regular appeals are filed from July 2 through September 15 each year; the window for 2026-27 closed on September 15, 2026, late applications are not accepted, and the next window runs July 2 to September 15, 2027. Each application carries a nonrefundable $120 processing fee. An appeal of a supplemental or escape assessment must be filed within 60 days of that notice or bill. Owners of single-family homes, condominiums, townhouses, live-work lofts and co-op units can also ask the Assessor-Recorder for a free informal decline-in-value review from January 2 to March 31.", "url": "https://www.sf.gov/step-by-step--file-appeal-contest-your-property-value", "source": "https://www.sf.gov/departments--assessment-appeals-board", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "San Francisco is a combined city and county, so there is no separate city property tax bill. Bills are mailed in October. After a purchase or new construction the Assessor-Recorder issues a supplemental bill on top of the regular one, and a supplemental bill mailed between November and June has its own, earlier deadlines printed on it. Owners 65 or older can ask the San Francisco Unified School District, not the City, to exempt them from the school parcel taxes on the bill; the City College and Bay Restoration Authority parcel taxes have no senior exemption. The Postal Service now postmarks mail on the day it is first processed, not the day it is collected, so the Treasurer suggests asking for a manual postmark at a post office counter near the deadline. Paying online by electronic check is free; card payments carry a 2.25% fee." }, "06079": { "fips": "06079", "county": "San Luis Obispo County", "state": "California", "taxYear": "2026/27 Fiscal Year", "checked": "2026-09-23", "billingOffice": { "name": "San Luis Obispo County Tax Collector (Auditor-Controller-Treasurer-Tax Collector)", "url": "https://www.slocounty.ca.gov/departments/auditor-controller-treasurer-tax-collector-public/tax-collector", "source": "https://www.slocounty.ca.gov/departments/auditor-controller-treasurer-tax-collector-public/tax-collector/services/pay-property-tax-bills", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "San Luis Obispo County Assessor", "url": "https://www.slocounty.ca.gov/departments/assessor", "isState": false, "source": "https://www.slocounty.ca.gov/departments/auditor-controller-treasurer-tax-collector-public/tax-collector/services/property-taxes-secured", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.slocounty.ca.gov/departments/auditor-controller-treasurer-tax-collector-public/tax-collector/services/pay-property-tax-bills", "source": "https://www.slocounty.ca.gov/departments/auditor-controller-treasurer-tax-collector-public/tax-collector/services/pay-property-tax-bills", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. Online payments are accepted 24 hours a day, and a mailed payment counts if it is deposited in the U.S. mail before midnight that day. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same online and mail rules apply, and the county will not accept the second installment before the first is paid." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $20 collection cost. Taxes still unpaid at 5 p.m. on June 30 become tax-defaulted, which adds a $15 redemption fee and a penalty of 1.5% a month on the unpaid tax. An owner can then start an annual payment plan by paying at least 20% of the amount owed plus a $73 setup fee, or a monthly plan with a $96 setup fee and payments of at least $100 a month plus a monthly processing fee. After five years in default the county gains the power to sell the property, unless an annual plan is kept current.", "source": "https://www.slocounty.ca.gov/departments/auditor-controller-treasurer-tax-collector-public-/tax-collector/services/payment-of-delinquent-property-taxes", "confidence": "P", "changes": "annual" }, "appeal": { "body": "San Luis Obispo County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and September 15. The 2026 window closed on Tuesday, September 15, 2026; the next runs from July 2 to Wednesday, September 15, 2027. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date printed on the notice or its postmark date, whichever is later. Applications are filed in person or by mail, one per parcel, with a nonrefundable $66 fee. Before filing, the Assessor's staff will explain your assessment and review any information you have, and if you think your home's market value has fallen below its assessed value you can ask the Assessor for a decline-in-value review by December 31.", "url": "https://www.slocounty.ca.gov/departments/administrative-office/clerk-of-the-board/clerk-of-the-board-services/assessment-appeals", "source": "https://www.slocounty.ca.gov/departments/administrative-office/clerk-of-the-board/clerk-of-the-board-services/assessment-appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Tax Collector sends the bill and takes the payment; they are separate offices. Annual bills are mailed by November 1 (the county asks owners to call if one has not arrived by November 10), and supplemental bills, which come on top of the annual bill after a sale or new construction, are mailed throughout the year. Paying by eCheck or paper check is free; credit and debit card payments carry a 2.35% processor fee with a $1.49 minimum. Mailed payments go to the County Tax Collector, 1055 Monterey Street, Room D-290, San Luis Obispo, CA 93408-1003." }, "06081": { "fips": "06081", "county": "San Mateo County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "San Mateo County Treasurer-Tax Collector", "url": "https://www.smcgov.org/tax", "source": "https://www.smcgov.org/tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "San Mateo County Assessor-County Clerk-Recorder and Elections, Assessor's Division", "url": "https://smcacre.gov/assessor", "isState": false, "source": "https://smcacre.gov/assessor/appeal-assessment", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.smcgov.org/tax/using-tax-payment-system", "source": "https://www.smcgov.org/tax/using-tax-payment-system", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. Online payments are accepted until 11:59 p.m. Pacific time that day, and a mailed payment counts only if it carries a U.S. Postal Service postmark on or before that day; a private postage meter date does not count. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1, 2027 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and the county and state law move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same online and postmark rules apply." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $40 cost. Taxes still unpaid after June 30 put the property into tax default, which adds a $35 redemption fee and a penalty of 1.5% a month; property left unpaid for five years may be sold to cover the taxes.", "source": "https://www.smcgov.org/tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "San Mateo County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the deadline is Monday, November 30, 2026. An appeal of a supplemental assessment, escape assessment or roll correction is due within 60 days of the mailing date printed on the notice or its postmark date, whichever is later. Each application covers one parcel and one roll year and carries a $30 nonrefundable filing fee. The county asks owners to talk to the Assessor first; the Assessor's free decline-in-value review takes requests until October 31, 2026, and if you have no answer by November 10, 2026 the county recommends filing an appeal anyway to protect your rights.", "url": "https://www.smcgov.org/ceo/assessment-appeals-board", "source": "https://www.smcgov.org/ceo/about-assessment-appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Secured bills are mailed in October, by November 1. Paying online by eCheck is free; credit cards and PayPal carry a 2.35% fee. Mailed payments for the annual secured bill go to San Mateo County Tax Collector, P.O. Box 45878, San Francisco, CA 94145-0878; supplemental and escape bills go to 555 County Center, 1st Floor, Redwood City. Special charges from cities and local districts, such as sewer fees and school parcel taxes, appear on the same county bill; several school districts offer parcel tax exemptions for seniors, and you apply to the district, not the county. The county also offers an optional monthly payment plan. Since December 24, 2025 the Postal Service may postmark mail a day or more after it is dropped off, so the county suggests asking for a manual postmark at a post office counter near a deadline." }, "06085": { "fips": "06085", "county": "Santa Clara County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "County of Santa Clara Department of Tax and Collections", "url": "https://dtac.santaclaracounty.gov/taxes/obtain-secured-property-tax-information", "source": "https://dtac.santaclaracounty.gov/taxes/obtain-secured-property-tax-information", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "County of Santa Clara Office of the Assessor", "url": "https://asr.santaclaracounty.gov/", "isState": false, "source": "https://asr.santaclaracounty.gov/property-information/homeowners/disputing-your-assessed-value", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://dtac.santaclaracounty.gov/taxes/obtain-secured-property-tax-information", "source": "https://dtac.santaclaracounty.gov/taxes/obtain-secured-property-tax-information", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. Online payments count if made before midnight Pacific time that day, and a mailed payment counts if it carries a U.S. Postal Service postmark dated on or before that day; a private postage meter date does not count. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1, 2027 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and the county extends the deadline to the next business day, Monday, April 12, 2027. The same online and postmark rules apply." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $20 cost. Some of the county's own answers also put the $20 cost on a late first installment, but state law adds that cost only after the second installment is delinquent. Taxes still unpaid at 5 p.m. on June 30 go into default, which adds a redemption fee and penalties of 1.5% a month until paid.", "source": "https://dtac.santaclaracounty.gov/taxes/property-taxes-frequently-asked-questions-faqs", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Santa Clara County Assessment Appeals Board or Value Hearing Officer (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and September 15. The 2026 window ran from July 2 to Tuesday, September 15, 2026; the next runs from July 2 to Wednesday, September 15, 2027. An appeal of a supplemental assessment or roll correction is due within 60 days of the date on that notice. Before filing, an owner can ask the Assessor for a free informal review by August 1 of the assessment year. Since June 1, 2026 the county charges a nonrefundable $290 processing fee per parcel for homes, vacant land and farmland, which may be waived for applicants on public assistance.", "url": "https://cob.santaclaracounty.gov/appeal-your-property-taxes", "source": "https://cob.santaclaracounty.gov/appeal-your-property-taxes/assessment-appeal-dates-and-deadlines", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Department of Tax and Collections sends the bill and takes the payment; they are separate offices. Bills are mailed in October. Paying online by eCheck is free; card payments carry a 2.22% fee with a $1.49 minimum. City and district charges, including many school district parcel taxes and City of San Jose garbage and sewer charges, appear on the same county bill. Many school districts, and a few cities and special districts, offer parcel tax exemptions to owners 65 and older or on disability benefits; you apply to the district or agency, not the county." }, "06087": { "fips": "06087", "county": "Santa Cruz County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Santa Cruz County Treasurer-Tax Collector, Tax Collection Division", "url": "https://www.santacruzcountyca.gov/Departments/TaxCollector/TaxCollectionDivision/PayPropertyTax.aspx", "source": "https://www.santacruzcountyca.gov/Departments/TaxCollector/TaxCollectionDivision/PayPropertyTax.aspx", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Santa Cruz County Assessor's Office", "url": "https://assessor.santacruzcountyca.gov/", "isState": false, "source": "https://assessor.santacruzcountyca.gov/PropertyTaxInformation/ContestingyourAssessedValue.aspx", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.santacruzcountyca.gov/Departments/TaxCollector/TaxCollectionDivision/PayPropertyTax.aspx", "source": "https://www.santacruzcountyca.gov/Departments/TaxCollector/TaxCollectionDivision/PayPropertyTax.aspx", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment must be received or carry a U.S. Postal Service postmark by that day; metered mail, pre-canceled stamps, postal kiosk stamps and bill pay services are often not postmarked. Both installments may be paid together by this deadline. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1, 2027 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same postmark rule applies." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a cost for preparing the delinquency records, which state law caps at $55. Taxes still unpaid after June 30 put the property into tax default; state law then adds penalties of 1.5% a month from July 1 plus a redemption fee, the owner can start a five-year installment plan, and property left in default for five years can be sold at the county's annual tax auction.", "source": "https://www.santacruzcountyca.gov/Departments/TaxCollector/TaxCollectionDivision/PayPropertyTax.aspx", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Santa Cruz County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30, 2026 (a Monday). The county's appeals page also says an application postmarked, or delivered to the Clerk of the Board by 5 p.m., on December 1, 2026 will be accepted, but state law sets November 30, so filing by then is the safe course. An appeal of a supplemental, escape or roll change assessment is due within 60 days of the date printed on that notice, and a calamity assessment within 6 months. Each application covers one parcel and carries a $50 nonrefundable processing fee. Before appealing, you can ask the Assessor for a free informal review, and a decline-in-value review form can be filed with the Assessor from July 2 to December 31.", "url": "https://www.santacruzcountyca.gov/Departments/ClerkoftheBoard/AssessmentAppealsBoard/Filinganappeal.aspx", "source": "https://www.santacruzcountyca.gov/Departments/ClerkoftheBoard/AssessmentAppealsBoard.aspx", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Secured bills are mailed by November 1; if yours has not arrived by November 10, call the Tax Collector at (831) 454-2510. Paying online by eCheck is free; the county's online payment site charges 2.29% for credit cards and $3.50 for debit cards. Mailed payments go to Santa Cruz County Tax Collector, P.O. Box 5639, Santa Cruz, CA 95063. Some school district parcel taxes on the bill offer exemptions for owners 65 and older; you apply to the school district, not the county. Keep paying your taxes on time while an appeal is pending." }, "06097": { "fips": "06097", "county": "Sonoma County", "state": "California", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Sonoma County Auditor-Controller-Treasurer-Tax Collector", "url": "https://sonomacounty.gov/administrative-support-and-fiscal-services/auditor-controller-treasurer-tax-collector/divisions/revenue-accounting/tax-bill-information/secured-property-taxes", "source": "https://sonomacounty.gov/administrative-support-and-fiscal-services/auditor-controller-treasurer-tax-collector/divisions/revenue-accounting/tax-bill-information/secured-property-taxes", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Sonoma County Clerk-Recorder-Assessor, Assessor's Office", "url": "https://sonomacounty.gov/administrative-support-and-fiscal-services/clerk-recorder-assessor/assessor", "isState": false, "source": "https://sonomacounty.gov/administrative-support-and-fiscal-services/clerk-recorder-assessor/assessor/real-property/value-decline", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://sonomacounty.gov/acttc/pay-your-property-tax-bill-online", "source": "https://sonomacounty.gov/acttc/pay-your-property-tax-bill-online", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment must be postmarked on or before that day; because of Postal Service changes, the county suggests asking for a hand postmark or a certificate of mailing, or mailing well ahead. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The same postmark advice applies." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $20 administrative charge. Taxes still unpaid at 5 p.m. on June 30 go into tax default, which adds a $15 redemption fee and penalties of 1.5% a month on the unpaid tax, added at the end of each month starting in July.", "source": "https://sonomacounty.gov/administrative-support-and-fiscal-services/auditor-controller-treasurer-tax-collector/divisions/revenue-accounting/due-dates-and-penalties", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Sonoma County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date or postmark date on that notice, whichever is later. The application form the county currently posts lists a $30 nonrefundable processing fee, which can be waived for applicants whose finances would qualify them for a court fee waiver. The Assessor's informal review for the 2026-27 value is closed; its informal review for the January 1, 2027 value runs from December through March 15.", "url": "https://sonomacounty.gov/administrative-support-and-fiscal-services/board-of-supervisors/services-and-information/assessment-appeals/filing-an-application", "source": "https://sonomacounty.gov/administrative-support-and-fiscal-services/board-of-supervisors/services-and-information/assessment-appeals/common-assessment-types-and-filing-timelines", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value and the Auditor-Controller-Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Annual bills are mailed in the fall; ask for a copy if yours has not arrived by November 10. Paying online by eCheck is free; credit and debit card payments carry a 2.34% fee. A monthly payment option is offered through an outside vendor for bills of $250 or more, with a lower 1.99% card fee. Some school districts exempt owners 65 and older or on disability benefits from their parcel taxes; you apply to the school district, not the county." }, "06099": { "fips": "06099", "county": "Stanislaus County", "state": "California", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Stanislaus County Treasurer-Tax Collector", "url": "https://www.stancounty.com/tr-tax/property-taxes.shtm", "source": "https://www.stancounty.com/auditor/property-tax-division.shtm", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Stanislaus County Assessor", "url": "https://www.stancounty.com/assessor/", "isState": false, "source": "https://www.stancounty.com/assessor/appeals.shtm", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.stancounty.com/tr-tax/tax-disclaimer2.shtm", "source": "https://www.stancounty.com/tr-tax/property-taxes.shtm", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment counts if it carries a U.S. Postal Service postmark dated on or before that day; metered mail and permit imprints do not get a postmark. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $10 cost. Taxes still unpaid after June 30 become tax-defaulted, and charges of 1.5% a month (18% a year) are then added until the full amount is paid. Taxes left unpaid for five years or more make the property subject to sale at public auction.", "source": "https://www.stancounty.com/tr-tax/faq-contents.shtm", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Stanislaus County Assessment Appeals Board (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window is July 2, 2026 to Monday, November 30, 2026. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date printed on the tax bill or its postmark, whichever is later. Each parcel needs its own application, and each carries a $30 nonrefundable fee, which can be waived for applicants who would qualify for a waiver of court fees. The county encourages owners to talk with the Assessor's office before filing.", "url": "https://www.stancounty.com/board/aab/", "source": "https://www.stancounty.com/board/aab/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value, the Auditor-Controller computes the tax, and the Treasurer-Tax Collector sends the bill and takes the payment. Card payments online carry a 2.25% fee for credit cards and 1% for debit cards, each with a $2 minimum; eChecks cost $1.00 online or $0.25 by phone. The county's own system takes payments only for the two installments, but it has partnered with a third-party service, Easy Smart Pay, that lets owners pay monthly. Paperless bills are available through the county's eBilling enrollment." }, "06109": { "fips": "06109", "county": "Tuolumne County", "state": "California", "taxYear": "2026-2027", "checked": "2026-09-23", "billingOffice": { "name": "Tuolumne County Treasurer-Tax Collector", "url": "https://www.tuolumnecounty.ca.gov/217/Treasurer-Tax-Collectors-Office", "source": "https://www.tuolumnecounty.ca.gov/217/Treasurer-Tax-Collectors-Office", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Tuolumne County Assessor", "url": "https://www.tuolumnecounty.ca.gov/200/Assessor", "isState": false, "source": "https://www.tuolumnecounty.ca.gov/200/Assessor", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.tuolumnecounty.ca.gov/217/Treasurer-Tax-Collectors-Office", "source": "https://www.tuolumnecounty.ca.gov/217/Treasurer-Tax-Collectors-Office", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The first installment is due November 1, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment must be postmarked by midnight on that day. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The second installment is due February 1. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and state law moves the deadline to 5 p.m. on the next business day, Monday, April 12, 2027. The second installment cannot be paid before the first." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a cost for preparing the delinquent records. Taxes still unpaid after June 30 become tax-defaulted, and a penalty of 1.5% a month then accrues until paid. An owner can start a payment plan with a deposit of 20% of all back taxes, plus any current or supplemental taxes due.", "source": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2619", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Tuolumne County Board of Equalization (filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window runs to Monday, November 30, 2026. An appeal of a supplemental assessment is due within 60 days of the mailing of the supplemental tax bill. Each parcel needs its own Application for Changed Assessment.", "url": "https://www.tuolumnecounty.ca.gov/730/Property-Tax-Assessment-Appeals", "source": "https://boe.ca.gov/proptaxes/pdf/lta26023.pdf", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Annual bills are mailed in early October, and a bill not received by November 10 can be requested from the Tax Collector's Office. Taxes can be paid online, by phone at (866) 513-9216, or in person at the Tax Collector's Office, 2 South Green Street, Sonora, weekdays from 8 a.m. to 5 p.m.; questions go to (209) 533-5544." }, "06111": { "fips": "06111", "county": "Ventura County", "state": "California", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Ventura County Treasurer-Tax Collector", "url": "https://venturacounty.gov/ttc/", "source": "https://venturacounty.gov/ttc/secured-taxes/", "confidence": "S", "changes": "stable" }, "assessmentOffice": { "name": "Ventura County Assessor", "url": "https://assessor.venturacounty.gov/", "isState": false, "source": "https://assessor.venturacounty.gov/property-information/homeowners/appeals/", "confidence": "S", "changes": "stable" }, "payOnlineUrl": { "value": "https://venturacounty.gov/ttc/pay-your-taxes/", "source": "https://venturacounty.gov/ttc/pay-your-taxes/", "confidence": "S", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date (November 1, 2026 is a Sunday, so the Assessor's 2026 calendar shows Monday, November 2), but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), the last day to pay without penalty. A mailed payment must be received or carry a U.S. Postal Service postmark dated on or before that day; the county does not accept postage meter dates or pre-printed stamps from private vendors or self-service kiosks as postmarks. State law sets these dates for every California county." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to the next business day, Monday, April 12, 2027. The same postmark rules apply." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a cost set by the county. Taxes still unpaid after June 30 go into tax default, which adds penalties of 1.5% a month on the unpaid tax.", "source": "https://venturacounty.gov/ttc/tax-collector-faqs/", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Ventura County Assessment Appeals Board (filed with the Clerk of the Assessment Appeals Board)", "deadline": "For the regular annual assessment, file between July 2 and September 15; if September 15 falls on a weekend, the deadline moves to 5 p.m. the following Monday. The 2026 window closed on Tuesday, September 15, 2026; the next runs from July 2 to Wednesday, September 15, 2027. A mailed application must be postmarked by the last day, and applications can also be filed online. An appeal of a supplemental or escape assessment is due within 60 days of the mailing date printed on the notice or its postmark, whichever is later, and a calamity reassessment within 6 months of the notice. The Assessor suggests discussing your value with its staff before you file.", "url": "https://venturacounty.gov/county-executive-office/clerk-of-the-board/filing-your-assessment-appeal/", "source": "https://venturacounty.gov/county-executive-office/clerk-of-the-board/filing-your-assessment-appeal/", "confidence": "S", "changes": "occasional" }, "localRelief": null, "notes": "The Assessor sets the value and the Treasurer-Tax Collector sends the bill and takes the payment; they are separate offices. Bills are usually mailed by October 15. Only full installments are accepted, not partial payments. Unlike many California counties, Ventura's appeal window closes September 15, not November 30. Owners 65 and older or on disability benefits may be exempt from the parcel taxes some school districts put on the bill (Las Virgenes Unified and Ventura Unified); you apply to the school district, not the county." }, "06113": { "fips": "06113", "county": "Yolo County", "state": "California", "taxYear": "2026-27", "checked": "2026-09-23", "billingOffice": { "name": "Yolo County Tax Collector (Department of Financial Services)", "url": "https://www.yolocounty.gov/government/general-government-departments/financial-services/property-tax", "source": "https://www.yolocounty.gov/government/general-government-departments/financial-services/property-tax", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Yolo County Assessor (Assessor/Clerk-Recorder/Elections Department)", "url": "https://ace.yolocounty.gov/27/Assessor", "isState": false, "source": "https://ace.yolocounty.gov/27/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.yolocounty.gov/government/general-government-departments/financial-services/property-tax", "source": "https://www.yolocounty.gov/government/general-government-departments/financial-services/property-tax", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First installment", "due": "2026-11-01", "note": "The county lists November 1 as the due date, but no penalty applies until after 5 p.m. on December 10, 2026 (a Thursday), which is the last day to pay without penalty. Mailed payments count if postmarked by December 10, and online payments if made before midnight that day." }, { "label": "Second installment", "due": "2027-02-01", "note": "The county lists February 1 as the due date. The last day to pay without penalty is normally April 10, but April 10, 2027 is a Saturday, and both state law and the county move the deadline to 5 p.m. on the next business day, Monday, April 12, 2027." } ], "delinquencyNote": "A first installment not paid by December 10, 2026 gets a 10% penalty. A second installment not paid by April 12, 2027 gets a 10% penalty plus a $10 cost. Taxes still unpaid after June 30 are charged an additional $15 cost and a redemption penalty of 1.5% a month until paid in full.", "source": "https://www.yolocounty.gov/government/general-government-departments/financial-services/property-tax", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Yolo County Assessment Appeals Board (applications filed with the Clerk of the Board of Supervisors)", "deadline": "For the regular annual assessment, file between July 2 and November 30; for 2026 the window is Thursday, July 2, 2026 to Monday, November 30, 2026. For a supplemental, escape or roll change assessment, file within 60 days of the date on the notice. Each application carries a $45 nonrefundable filing fee, which can be waived for people who cannot afford it.", "url": "https://www.yolocounty.gov/government/board-of-supervisors/clerk-of-the-board/assessment-appeals", "source": "https://www.yolocounty.gov/government/board-of-supervisors/clerk-of-the-board/assessment-appeals", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "The Assessor sets the value, the Auditor-Controller prepares the bill, and the Tax Collector mails it and takes the payment; call the Tax Collector at (530) 666-8625 with payment questions. Secured bills are mailed in October. Paying online by credit or debit card adds a 2.34% convenience fee; e-check is free, and you can also pay by phone, by mail or in person. Unsecured bills (for property such as boats and business equipment) are separate: they are mailed by July 31 and are delinquent if unpaid by 5 p.m. on August 31." }, "08001": { "fips": "08001", "county": "Adams County", "state": "Colorado", "taxYear": "2026 taxes payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "Adams County Treasurer and Public Trustee, Treasurer Division", "url": "https://adamscountyco.gov/our-county/elected-officials/treasurer-public-trustee/treasurer-division/", "source": "https://adamscountyco.gov/our-county/elected-officials/treasurer-public-trustee/treasurer-division/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Adams County Assessor's Office", "url": "https://adamscountyco.gov/our-county/elected-officials/assessor/", "isState": false, "source": "https://adamscountyco.gov/our-county/elected-officials/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://adcotax.com/treasurer/web/", "source": "https://adamscountyco.gov/our-county/elected-officials/treasurer-public-trustee/treasurer-division/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (two-payment option)", "due": "2027-02-28", "note": "February 28, 2027 is a Sunday. State law makes a payment due on a Saturday, Sunday or legal holiday on time if made the next business day, so a payment on Monday, March 1 counts as on time. Payments postmarked by the due date are accepted." }, { "label": "Full payment (one-payment option)", "due": "2027-04-30", "note": "Instead of two halves, the whole bill can be paid in one payment by April 30. Only half or full payments are accepted, not partial payments, and a bill of $25 or less must be paid in one payment by April 30." }, { "label": "Second half (two-payment option)", "due": "2027-06-15", "note": null } ], "delinquencyNote": "Late payments are charged interest of 1% a month under state law, with part of a month counted as a whole month: from March 1 on a late first half, from June 16 on a late second half, and from May 1 when the whole bill is paid in one payment after April 30. Delinquent notices are mailed in July, unpaid taxes are advertised in September, and unpaid taxes go to the online tax lien sale in the fall; paying by the end of October avoids the sale's added interest and fees.", "source": "https://adamscountyco.gov/our-county/elected-officials/treasurer-public-trustee/treasurer-division/property-tax-due-dates/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Adams County Assessor's Office", "deadline": "File with the Assessor from May 1 through June 8; appeals postmarked after June 8 are not accepted, and a deadline that falls on a weekend or legal holiday moves to the next business day. If you disagree with the Assessor's decision, mailed by August 15, file with the Adams County Board of Equalization by September 15. A Board decision can be appealed within 30 days to the state Board of Assessment Appeals, district court or binding arbitration.", "url": "https://adamscountyco.gov/our-county/elected-officials/assessor/appeals-process/", "source": "https://adamscountyco.gov/our-county/elected-officials/assessor/appeals-process/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Colorado taxes are paid a year behind: the bill mailed in January 2027 is for 2026 taxes. One bill covers the county, school district, city or town and special districts, so there is no separate city property tax bill. The Assessor revalues all real property every two years, in odd-numbered years, so new values arrive with the May 2027 notice of value." }, "08013": { "fips": "08013", "county": "Boulder County", "state": "Colorado", "taxYear": "2026 taxes payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "Boulder County Treasurer's Office", "url": "https://bouldercounty.gov/property-and-land/treasurer/", "source": "https://bouldercounty.gov/property-and-land/treasurer/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Boulder County Assessor's Office", "url": "https://bouldercounty.gov/departments/assessor/", "isState": false, "source": "https://bouldercounty.gov/departments/assessor/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://bouldercounty.gov/property-and-land/treasurer/taxes/e-payments/", "source": "https://bouldercounty.gov/property-and-land/treasurer/taxes/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (two-payment option)", "due": "2027-02-28", "note": "State law sets the first half for the last day of February. February 28, 2027 is a Sunday, and a payment due on a Saturday, Sunday or legal holiday is on time the next business day, Monday, March 1; in 2026 the county printed the moved date. The county has not yet posted its 2027 dates. For taxes due this year, the postmark date on a mailed payment counts as the date paid." }, { "label": "Full payment (one-payment option)", "due": "2027-04-30", "note": "Instead of two halves, the whole bill can be paid in one payment by April 30. There is no discount for paying early." }, { "label": "Second half (two-payment option)", "due": "2027-06-15", "note": null } ], "delinquencyNote": "Late payments are charged interest of 1% a month under state law, with part of a month counted as a whole month: from March 1 on a late first half, from June 16 on a late second half, and from May 1 when the whole bill is paid in one payment after April 30. You may owe extra fees on payments made after August 1, and after September 1 the county accepts only certified funds (cashier's check, money order or cash).", "source": "https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-39.pdf", "confidence": "S", "changes": "annual" }, "appeal": { "body": "Boulder County Assessor's Office", "deadline": "File with the Assessor from May 1 through June 8. The Assessor mails its decisions by August 15; if you disagree, file a written appeal with the county Board of Equalization on or before September 15.", "url": "https://bouldercounty.gov/property-and-land/assessor/appeals/", "source": "https://bouldercounty.gov/property-and-land/assessor/appeals/", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Senior Tax Worker Program", "summary": "Homeowners 60 or older who live in the home they own in Boulder County can work temporary county jobs at $15.16 an hour (the 2026 rate) and earn up to $1,000, capped at the Boulder County portion of their tax bill; the wages are paid to the worker, who must still pay the tax bill by the due dates. Applications for 2026 are closed, and 2027 applications open on or about January 4.", "applyBy": null, "url": "https://bouldercounty.gov/jobs/senior-tax-worker-program/", "source": "https://bouldercounty.gov/jobs/senior-tax-worker-program/", "confidence": "P", "changes": "annual" } ], "notes": "Colorado taxes are paid a year behind: the bill mailed in January 2027 is for 2026 taxes. One bill covers the county, school district, city and special districts, so there is no separate city property tax bill. The Assessor revalues every property in odd-numbered years, so new values arrive with the May 2027 notice of value. Online payments go through the county's processor, Official Payments: e-checks are free, credit cards cost 3.29% ($5.20 minimum) and debit cards 1.33% ($1.45 minimum). The Lafayette treasurer office is closed until late January 2027; the Boulder office is open weekdays and the Longmont office on Mondays." }, "08014": { "fips": "08014", "county": "Broomfield County", "state": "Colorado", "taxYear": "2026 taxes payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "City and County of Broomfield Treasurer's Office", "url": "https://www.broomfield.org/375/Treasurer", "source": "https://www.broomfield.org/375/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "City and County of Broomfield Assessor", "url": "https://www.broomfield.org/164/Assessor", "isState": false, "source": "https://www.broomfield.org/164/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.broomfield.org/375/Treasurer", "source": "https://www.broomfield.org/375/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (two-payment option)", "due": "2027-02-28", "note": "February 28, 2027 is a Sunday. State law makes a payment due on a Saturday, Sunday or legal holiday on time if made the next business day, Monday, March 1. For a mailed payment, the U.S. Postal Service postmark date counts as the date received; the county suggests asking the postal clerk for a hand-stamped postmark so it matches the day you mail it." }, { "label": "Full payment (one-payment option)", "due": "2027-04-30", "note": "Instead of two halves, the whole bill can be paid in one payment by April 30. A bill under $25 must be paid in one payment." }, { "label": "Second half (two-payment option)", "due": "2027-06-15", "note": "Broomfield does not mail a separate second-half notice." } ], "delinquencyNote": "Late payments are charged interest of 1% a month under state law: from March 1 on a late first half, from June 16 on a late second half, and from May 1 when the whole bill is paid in one payment after April 30. The Treasurer's Office mails delinquent notices to accounts left unpaid. Unpaid taxes are normally advertised in October, which adds charges, and a tax lien is sold in early November; paying by the end of September avoids those charges.", "source": "https://www.broomfield.org/FAQ.aspx?QID=60", "confidence": "P", "changes": "annual" }, "appeal": { "body": "City and County of Broomfield Assessor", "deadline": "File with the Assessor from May 1 through June 8; a mailed protest must be postmarked by June 8, and a deadline on a weekend or holiday moves to the next business day. The 2026 window has closed; the next runs May 1 through June 8, 2027, after new values arrive with the May 2027 notice of value. The Assessor mails its decision by June 30. If you disagree, appeal to the Board of Equalization by July 15.", "url": "https://www.broomfield.org/4013/How-to-Appeal-Your-Property-Valuation", "source": "https://www.broomfield.org/4013/How-to-Appeal-Your-Property-Valuation", "confidence": "P", "changes": "occasional" }, "localRelief": [ { "name": "Partial Property Tax Refund Program", "summary": "A Broomfield program that refunds up to $1,000, based on how much the tax on your home rose between 2021 and 2025, to homeowners living in the home who paid both years' taxes, have household income at or below 80% of the area median, and are 65 or older by July 1, 2026, have a documented disability (100%, or at least 80% for veterans), or are the surviving spouse of one. The 2026 application runs from March 2 through October 30.", "applyBy": "October 30", "url": "https://broomfield.org/4519/Partial-Property-Tax-Refund-Program", "source": "https://broomfield.org/4519/Partial-Property-Tax-Refund-Program", "confidence": "P", "changes": "annual" } ], "notes": "Broomfield is a combined city and county, so one bill from the Treasurer covers the city and county, school district and special districts; there is no separate city property tax bill. Colorado taxes are paid a year behind: the notice sent around the third week of January 2027 is for 2026 taxes, and it goes to the owner, not the mortgage company. Colorado revalues homes in odd-numbered years, so new values arrive with the May 2027 notice of value. Online card payments carry a 2.50% provider fee and eCheck payments a $2.50 fee." }, "08041": { "fips": "08041", "county": "El Paso County", "state": "Colorado", "taxYear": "2026 taxes payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "El Paso County Treasurer's Office", "url": "https://treasurer.elpasoco.com/", "source": "https://treasurer.elpasoco.com/", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Office of the El Paso County Assessor", "url": "https://assessor.elpasoco.com/", "isState": false, "source": "https://assessor.elpasoco.com/", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://treasurer.elpasoco.com/", "source": "https://treasurer.elpasoco.com/", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (two-payment option)", "due": "2027-02-28", "note": "The first half is due on the last day of February. February 28, 2027 is a Sunday, and the county treats a payment as on time if it is received on the next business day when a due date falls on a weekend or legal holiday, so the first half can be paid on Monday, March 1. A U.S. Postal Service postmark dated by the due date counts as on time; private postage meter marks do not." }, { "label": "Full payment (one-payment option)", "due": "2027-04-30", "note": "Instead of two halves, the whole bill can be paid in one payment by April 30. Partial payments are not accepted, and there is no grace period, because the dates are set by state law." }, { "label": "Second half (two-payment option)", "due": "2027-06-15", "note": "Unpaid taxes become delinquent after June 15. June 15, 2027 is a Tuesday." } ], "delinquencyNote": "Late payments are charged interest of 1% a month under state law, with part of a month counted as a whole month: from March 1 on a late first half, from June 16 on a late second half, and from May 1 when the whole bill is paid in one payment after April 30. Delinquent notices are mailed in July, unpaid real estate taxes are advertised in September, and tax liens on unpaid real estate are sold at public auction in October. After September 30, the Treasurer accepts only cash or certified funds; personal checks and postmarks are no longer accepted.", "source": "https://treasurer.elpasoco.com/treasurer-elpasoco-com/important-dates/", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Office of the El Paso County Assessor", "deadline": "File with the Assessor from May 1 through June 8; an objection must be postmarked, delivered or presented in person by June 8. The Assessor mails a written decision by the last working day of June. If you disagree with it, appeal to the El Paso County Board of Equalization through the Clerk to the Board by July 15; a postmark by July 15 counts as on time. A Board decision can be appealed within 30 days to the state Board of Assessment Appeals, to district court, or to binding arbitration.", "url": "https://assessor.elpasoco.com/appeals-process-notice-valuation/", "source": "https://assessor.elpasoco.com/assessment-calendar/", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Colorado property taxes are paid a year behind: the bill mailed in early 2027 is for 2026 taxes. One bill covers the county, the school district, your city or town, libraries and special districts, so there is no separate city property tax bill. The Assessor revalues property in odd-numbered years, so new values arrive with the notice of valuation mailed shortly after May 1, 2027. Online payments run through a separate payment site the Treasurer links to; card and electronic check processing fees are passed on to the payer. The Treasurer also offers monthly prepayment through a partner service, EscrowTaxes. The Treasurer's office is open Monday to Friday, 8:00 am to 4:30 pm." }, "08059": { "fips": "08059", "county": "Jefferson County", "state": "Colorado", "taxYear": "2026 Payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "Jefferson County Treasurer's Office", "url": "https://www.jeffco.us/809/Treasurer", "source": "https://www.jeffco.us/809/Treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Jefferson County Assessor's Office", "url": "https://www.jeffco.us/658/Assessor", "isState": false, "source": "https://www.jeffco.us/658/Assessor", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.jeffco.us/2418/Payment-Options", "source": "https://www.jeffco.us/809/Treasurer", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (two-payment option)", "due": "2027-02-28", "note": "February 28, 2027 is a Sunday. The treasurer's office is closed on Fridays, and the county accepts a payment due on a Friday, Saturday or Sunday on the next business day with no interest, so the first half can be paid on Monday, March 1. A U.S. postmark dated by the due date counts as on time." }, { "label": "Full payment (one-payment option)", "due": "2027-04-30", "note": "Instead of two halves, the whole bill can be paid in one payment by April 30. Partial payments are not accepted. April 30, 2027 is a Friday, when the treasurer's office is closed; the county accepts the payment on the next business day, Monday, May 3, with no interest." }, { "label": "Second half (two-payment option)", "due": "2027-06-15", "note": "The county does not mail a separate second-half bill; the second-half coupon comes with the tax notice mailed by the end of January." } ], "delinquencyNote": "Late payments are charged interest of 1% a month under state law, with part of a month counted as a whole month: from March 1 on a late first half, from June 16 on a late second half, and from May 1 when the whole bill is paid in one payment after April 30. Delinquent notices are mailed in July, unpaid taxes are advertised in September with an added advertising fee, and the tax lien is sold at the online tax lien sale in November.", "source": "https://www.jeffco.us/2448/Important-Dates", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Jefferson County Assessor's Office", "deadline": "File with the Assessor from May 1 through June 8; a mailed appeal must be postmarked by June 8. If you disagree with the Assessor's written decision, mailed by August 15, appeal to the county Board of Equalization (the Board of County Commissioners) by September 15. A Board decision can be appealed within 30 days.", "url": "https://www.jeffco.us/435/Appealing-Real-Property-Valuation", "source": "https://www.jeffco.us/435/Appealing-Real-Property-Valuation", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Colorado taxes are paid a year behind: the bill mailed in January 2027 is for 2026 taxes. One bill covers the county, school district, city and special districts, so there is no separate city property tax bill. The Assessor revalues every home in odd-numbered years, so new values arrive with the May 2027 notice of value. Some cities in the county offer their own tax relief; ask your city clerk. The treasurer's office is open Monday to Thursday and closed on Fridays. Paying online or by phone from a bank account is free; card payments carry a vendor fee." }, "08077": { "fips": "08077", "county": "Mesa County", "state": "Colorado", "taxYear": "2026 taxes payable 2027", "checked": "2026-09-23", "billingOffice": { "name": "Mesa County Treasurer's Office", "url": "https://www.mesacounty.us/departments-and-services/treasurer", "source": "https://www.mesacounty.us/departments-and-services/treasurer", "confidence": "P", "changes": "stable" }, "assessmentOffice": { "name": "Mesa County Assessor's Office", "url": "https://www.mesacounty.us/departments-and-services/assessor", "isState": false, "source": "https://www.mesacounty.us/departments-and-services/assessor/important-dates-property-owners", "confidence": "P", "changes": "stable" }, "payOnlineUrl": { "value": "https://www.mesacounty.us/departments-and-services/treasurer/pay-property-taxes", "source": "https://www.mesacounty.us/departments-and-services/treasurer/pay-property-taxes", "confidence": "P", "changes": "stable" }, "dueDates": { "installments": [ { "label": "First half (two-payment option)", "due": "2027-02-28", "note": "February 28, 2027 is a Sunday. State law makes a payment due on a Saturday, Sunday or legal holiday on time if made the next business day, Monday, March 1; in 2026, when February 28 fell on a Saturday, the county printed the moved date. For a mailed payment, the U.S. Postal Service postmark date counts as the date received." }, { "label": "Full payment (one-payment option)", "due": "2027-04-30", "note": "Instead of two halves, the whole bill can be paid in one payment by April 30. A bill under $25 must be paid in one payment." }, { "label": "Second half (two-payment option)", "due": "2027-06-15", "note": null } ], "delinquencyNote": "Taxes become delinquent the day after each deadline and are charged interest of 1% a month: from March 1 on a late first half, from June 16 on a late second half, and from May 1 when the whole bill is paid in one payment after April 30. Partial payments still accrue interest. After July 31 the county accepts only certified funds (cash, cashier's check or money order). Unpaid taxes are advertised for three weeks in October, which adds an advertising charge (paying before October 1 avoids it), and a tax lien is then sold at the tax lien sale.", "source": "https://www.mesacounty.us/departments-and-services/treasurer/pay-property-taxes/delinquent-tax-interest-chart", "confidence": "P", "changes": "annual" }, "appeal": { "body": "Mesa County Assessor's Office", "deadline": "File with the Assessor from May 1 through June 8, online, by mail, email, fax or in person; if a date falls on a weekend or holiday, the next business day counts. The 2026 window has closed; the next runs May 1 through June 8, 2027, after new values arrive with the May 2027 notice of value. The Assessor mails its decisions on June 30. If you disagree, mail the completed decision form to the Mesa County Board of Equalization, postmarked by July 15.", "url": "https://www.mesacounty.us/departments-and-services/assessor/taxpayer-remedies/real-property-appeals-process", "source": "https://www.mesacounty.us/departments-and-services/assessor/taxpayer-remedies/real-property-appeals-process", "confidence": "P", "changes": "occasional" }, "localRelief": [], "notes": "Colorado taxes are paid a year behind: the statement mailed early in 2027 is for 2026 taxes. The county says statements go out in January, but the 2025 statements were mailed February 3, 2026. If you pay through a mortgage escrow account, the mailed statement is for your information and your lender pays it. Colorado revalues homes in odd-numbered years, so new values arrive with the May 2027 notice of value. The Treasurer's Office in Grand Junction is open Monday to Friday, 8:30 a.m. to 4:30 p.m., and a monthly payment option is available through a county-recommended service for owners without escrow." } } }