Late Payment Penalties

Interest and penalties are calculated on the original amount of the tax assessed as of January 1:

• Payments made January 1 through the last day of February of the year following assessment may be made without interest or penalty.
• Payments made March 1 through March 31 of the year following assessment must include 1.5% interest and penalty.
• Payments made April1 through April 30 of the year following assessment must include 3% interest and penalty.
• Payments made May 1 through May 31 of the year following assessment must include 4.5% interest and penalty.
• Payments made June 1 through June 30 of the year following assessment must include 6% interest and penalty.
• Payments made July 1 through July 31 of the year following assessment must include 7.5% interest and penalty.
• Payments made August 1 through August 31 of the year following assessment must include 9% interest and penalty.
• Payments made September 1 through September 30 of the year following assessment must include 10.5% interest and penalty.
• Payments made October 1 through October 31 of the year following assessment must include 12% interest and penalty.
• Payments made November 1 through November 30 of the year following assessment must include 13.5% interest and penalty.
• Payments made December 1 through December 31 of the year following assessment must include 15% interest and penalty.
• Payments made January 1 through January 31 of the second year following assessment must include 16.5% interest and penalty.
• Payments made February 1 through February 28 of the second year following assessment must include 18% interest and penalty.
• Payments made March 1 through March 31 of the second year following assessment must include 19.5% interest and penalty.
• After March 31 of the second year following assessment, property may be sold for the unpaid taxes.