Penalties

Property Tax Information - Penalties

To avoid penalty, personal property taxes must be paid in full on or before May 15th.  Personal property taxes cannot be paid in first and second half installments unless the property is situated on leased government lands; then the 1st half must be paid on or before May 15th - 2nd half before October 15th.

If you pay your first half and second half property tax after the due dates, a penalty will be added to your tax. The later you pay, the greater the penalty you must pay.

The following tables show the penalty you will pay if your property taxes due are not paid before the due date shown.


Real Estate Homestead and Cabins or personal property situated on leased government lands

 May 16Jun 1Jul 1Aug 1Sept 1Oct 1Oct 16Nov 1Nov 16Dec 1Jan 2
1st half 2% 4% 5% 6% 7% 8% 8% 8% 8% 8% 10%
2nd half             2% 6% 6% 8% 10%
Both unpaid             5% 7% 7% 8% 10%


Real Estate taxes of $50 or less must be paid in full on or before May 15th to avoid penalty. Taxes of more than $50 may be paid in installments as follows: 1st half on or before May 15th - 2nd half on or before October 15th.


Real Estate Non-Homestead or personal property non-homestead situated on leased government lands

 May 16Jun 1Jul 1Aug 1Sept 1Oct 1Oct 16Nov 1Nov 16Dec 1Jan 2
1st half 4% 8% 9% 10% 11% 12% 12% 12% 12% 12% 14%
2nd half             4% 8% 8% 12% 14%
Both unpaid             8% 10% 10% 12% 14%


Real Estate taxes of $50 or less must be paid in full on or before May 15th to avoid penalty.  Taxes of more than $50 may be paid in installments as follows: 1st half on or before May 15th - 2nd half on or before October 15th.


All other personal property

 May 16Jun 1Jul 1Aug 1Sept 1Oct 1Oct 16Nov 1Nov 16Dec 1Jan 2
1st half 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

Manufactured Homes

 May 16Jun 1Jul 1Aug 1Sept 1Oct 1Oct 16Nov 1Nov 16Dec 1Jan 2
1st half         8% 8% 8% 8% 8% 8% 8%
2nd half             8% 8% 8% 8% 8%


Manufactured Home taxes or $50 or less must be paid in full on or     before August 31st to avoid penalty.  Taxes of more than $50 may be paid in installments as follows: 1st half on or before August 31st - 2nd half on or before November 15th.


Agricultural

For farm homesteads the due date for the second half payment is November 15. The penalty for late payment on the second half is 6% after November 15th, 8% on or after December 1st, and 10% on or after January 2 of the next year.

For non-homestead agricultural property, the due date for the second half payment is November 15. The penalty for late payment of the second half is 8% after November 15th, 12% on or after December 1st, and 14% on or after January 2 of the next year.