CCH-EXP, PROP-TAX-GUIDE ¶310, Payment Dates

Payment Dates

The following chart indicates the date or dates by which property taxes generally are payable. The due date for the payment also is the date after which the taxes become delinquent if a later delinquency date is not specified.

 


State Payment Dates
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Alabama Property taxes generally are due and
payable on October 1 and become
delinquent if not paid by the
following January 1 (PROP-TAX-GUIDE
AL ¶21-030). The dates that
municipal taxes are due and become
delinquent vary by municipality
(PROP-TAX-GUIDE AL ¶21-855).
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Alaska Payment and delinquency dates are
fixed by each municipality
(PROP-TAX-GUIDE AK ¶21-010).
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Arizona The first half of secured property
tax is due October 1st and the
second half is due March 1st
(PROP-TAX-GUIDE AZ ¶20-065).
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Arkansas Payment and delinquency dates are
fixed by each locality
(PROP-TAX-GUIDE AR ¶21-015).
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California The first half of secured property
tax is due November 1 and, if not
paid becomes delinquent on December
10; the second half is due on
February 1 and if unpaid, becomes
delinquent on April 10
(PROP-TAX-GUIDE CA ¶21-017).
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Colorado The first half of property tax is due
February 28th and the second half
is due June 15th (PROP-TAX-GUIDE CO
¶21-010).
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Connecticut July 1, although municipalities may
provide for single, semiannual, or
quarterly payments (PROP-TAX-GUIDE
CT ¶21-010).
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Delaware The due dates for tax payment are:
July 1 in New Castle County, June 1
in Kent County, and May 1 in Sussex
County (PROP-TAX-GUIDE DE ¶21-010).
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Dist. of Col. The first half of the real property
tax is due March 31st and the
second half is due September 15th;
personal property taxes are due
with the filing of the required
return (PROP-TAX-GUIDE DC ¶21-005).
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Florida Taxes are due on November 1 and
become delinquent on the following
April 1, although an election to
pay in quarterly installments is
available (PROP-TAX-GUIDE FL
¶21-010, PROP-TAX-GUIDE FL
¶21-015).
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Georgia Generally December 20, subject to
variation in some counties
(PROP-TAX-GUIDE GA ¶20-065).
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Hawaii Installment payments are due on
August 20 and February 20 of the
year following the assessment
(PROP-TAX-GUIDE HW ¶21-015).
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Idaho Generally December 20; however, the
taxes may be paid in two equal
installments, the first by December
20 and the second by June 20 of the
following year (PROP-TAX-GUIDE ID
¶21-015).
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Illinois Generally, the first installment of
property tax is due June 1st and
the second installment is due
September 1st; however, counties
may provide different deadlines
(PROP-TAX-GUIDE IL ¶21-001).
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Indiana Installment payments are due on May
10 and November 10 of the year
following the assessment
(PROP-TAX-GUIDE IN ¶21-005).
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Iowa Installment payments are due on
September 1 and March 1 of the year
following the assessment and become
delinquent on October 1 and April 1
(PROP-TAX-GUIDE IA ¶21-010).
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Kansas Installment payments must be made by
December 20 and June 20 of the year
following the assessment to avoid
delinquency (PROP-TAX-GUIDE KS
¶21-010).
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Kentucky Subject to some local variations,
payment is due on September 15 and
become delinquent on January 1
(PROP-TAX-GUIDE KY ¶21-010).
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Louisiana December 31, except that the deadline
for payment of taxes in Orleans
parish is February 1
(PROP-TAX-GUIDE LA ¶20-065).
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Maine Payment and delinquency dates are
fixed by locality (PROP-TAX-GUIDE
ME ¶21-010).
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Maryland Property taxes are due on July 1 of
each taxable year, but there is a
grace period that extends the
deadline to September 30
(PROP-TAX-GUIDE MD ¶21-010).
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Massachusetts Generally July 1, although there are
provisions for semi-annual and
quarterly tax payments
(PROP-TAX-GUIDE MA ¶21-010,
PROP-TAX-GUIDE MA ¶21-020).
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Michigan Taxes are payable by February 14 and
become delinquent on February 15
(PROP-TAX-GUIDE MI ¶21-010).
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Minnesota Generally, installments are due on
May 15 and October 15 and become
delinquent if not timely paid
(PROP-TAX-GUIDE MN ¶21-010).
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Mississippi February 1, although a locality may
allow installment payments
(PROP-TAX-GUIDE MS ¶21-035,
PROP-TAX-GUIDE MS ¶21-050).
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Missouri December 31, although a locality may
allow installment payments
(PROP-TAX-GUIDE MO ¶21-010).
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Montana Installments are due on November 30
(or 30 days after the postmark of
the tax notice, if later) and May
31 (PROP-TAX-GUIDE MT ¶21-010).
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Nebraska December 31, with installment
payments due on May 1 and September
1 (April 1 and August 1 in larger
counties) to avoid delinquency
(PROP-TAX-GUIDE NE ¶21-010).
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Nevada Third Monday in August, although
quarterly installment payments may
be made (PROP-TAX-GUIDE NV
¶21-010).
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New Hampshire December 1, although a locality may
allow semiannual installment
payments (PROP-TAX-GUIDE NH
¶21-010).
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New Jersey Quarterly installments generally are
due on February 1, May 1, August 1,
and November 1 (PROP-TAX-GUIDE NJ
¶21-010).
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New Mexico Installments generally are due on
November 10 and April 10, although
a prepayment option may be
available that results in four
installments (PROP-TAX-GUIDE NM
¶21-015).
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New York Later of January 31 or 30 days of the
date of receipt of the tax roll and
warrant, although a locality may
allow installment payments
(PROP-TAX-GUIDE NY ¶21-010).
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North Carolina September 1 (PROP-TAX-GUIDE NC
¶21-005), with the taxes becoming
delinquent if not paid by January 6
(PROP-TAX-GUIDE NC ¶21-415).
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North Dakota January 1, although installment
payments may be made
(PROP-TAX-GUIDE ND ¶21-010).
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Ohio December 31 for real property taxes,
although installment payments may
be made (PROP-TAX-GUIDE OH
¶21-006). Personal property tax is
payable in two installments, the
first of which is due when the
return is filed between February 15
and April 30 and the second of
which is due on September 20
(PROP-TAX-GUIDE OH ¶21-012).
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Oklahoma November 1 (PROP-TAX-GUIDE OK
¶21-035), although the tax may be
paid in installments that are due
on January 1 and April 1
(PROP-TAX-GUIDE OK ¶21-050).
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Oregon November 15 (PROP-TAX-GUIDE OR
¶21-035), although the tax may be
paid in installment that are due on
November 15, February 15, and May
15 (PROP-TAX-GUIDE OR ¶21-050).
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Pennsylvania Payment and delinquency dates vary by
locality (PROP-TAX-GUIDE PA
¶21-010).
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Rhode Island Payment and delinquency dates are set
by each locality (PROP-TAX-GUIDE RI
¶21-010).
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South Carolina Between September 30 and January 15,
although actual date varies by
locality (PROP-TAX-GUIDE SC
¶21-005).
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South Dakota January 1, although the taxes become
delinquent if not paid by May 1 and
October 31 (PROP-TAX-GUIDE SD
¶21-010).
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Tennessee County taxes are due on the first
Monday of October and become
delinquent if not paid by the
following March 1; the payment and
delinquency dates for municipal
taxes vary by municipality
(PROP-TAX-GUIDE TN ¶21-030).
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Texas February 1, although localities may
allow installment payments
(PROP-TAX-GUIDE TX ¶21-001,
PROP-TAX-GUIDE TX ¶21-018).
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Utah November 30 (PROP-TAX-GUIDE UT
¶21-020).
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Vermont Payment and delinquency dates
generally are set by each locality
(PROP-TAX-GUIDE VT ¶21-010).
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Virginia December 6, unless another date is
set by the locality (PROP-TAX-GUIDE
VA ¶21-020).
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Washington Between February 15 and April 30,
although payment by installment is
allowed (PROP-TAX-GUIDE WA ¶21-015,
PROP-TAX-GUIDE WA ¶21-135).
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West Virginia Installment payments are due on
September 1 and March 1 and become
delinquent on October 1 and April
1, respectively (PROP-TAX-GUIDE WV
¶21-010).
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Wisconsin Real property tax installment
payments are due on January 31 and
July 31; personal property tax is
due in full on January 31
(PROP-TAX-GUIDE WI ¶21-010).
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Wyoming Installment payments are due on
November 10 and May 10
(PROP-TAX-GUIDE WY ¶21-010).