Taxpayer Services
Tax Penalty Rates
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. This table shows the penalty you will pay if your property taxes due are not paid before the date shown:
| Property Type |
May 16 |
Jun 1 |
July 1 |
Aug 1 |
Sept 1 |
Oct 1 |
Oct 16 |
Nov 1 |
Nov 16 |
Dec 1 |
Jan 2 |
| Homestead and Cabins |
|
|
|
|
|
|
|
|
|
|
|
| 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% |
| |
|
|
|
|
|
|
|
|
|
|
|
| Non-Homestead |
|
|
|
|
|
|
|
|
|
|
|
| 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% |
| |
|
|
|
|
|
|
|
|
|
|
|
| Personal Property (See Note) |
8% |
8% |
8% |
8% |
8% |
8% |
8% |
8% |
8% |
8% |
8% |
| |
|
|
|
|
|
|
|
|
|
|
|
| Manufactured Homes |
|
|
|
|
|
|
|
|
|
|
|
| 1st Half |
|
|
|
|
8% |
8% |
8% |
8% |
8% |
8% |
8% |
| 2nd Half |
|
|
|
|
|
|
|
|
8% |
8% |
8% |
If the due date for your second half property tax payment is Nov. 15 and your property is classified as agricultural homestead property, the penalty rates for the late payment are 6 percent if you pay from Nov. 16 through Nov. 30; 8 percent if you pay from Dec. 1 through Jan. 1; and 10 percent if you pay on Jan. 2 or later.
If the due date for your second half property tax payment is Nov. 15 and your property is classified as agricultural non-homestead property, the penalty rates for late payment are 8 percent if you pay from Nov. 16 through Nov. 30, 12 percent if you pay from Dec. 1 through Jan. 1; and 14 percent if you pay on Jan. 2 or later.
Note: The taxes for personal property located on leased government-owned land may be paid in two installments which are due at the same time as real property taxes, and which are subject to the same penalty schedule and penalty rates as real property taxes. All other personal property taxes are due in full on or before May 15.
