Tax Penalty Rates

Delinquent 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
June 1
July 1
Aug 1
Sept 1
Oct 1
Oct 16
Nov 1
Nov 16
Dec 1
Jan 2
Homestead and Cabins











First half
2%
4%
5%
6%
7%
8%
8%
8% 8% 8% 10%
Second half






2% 6%
6%
8% 10%
Both unpaid






5% 7%
7%
8% 10%
Non-Homestead











First half
4%
8%
9%
10%
11%
12%
12%
12%
12%
12%
14%
Second half






4% 8% 8% 12% 14%
Both unpaid






8% 10% 10% 12% 14%
Personal Property*
8%
8%
8% 8%
8%
8%
8%
8%
8%
8%
8%
Manufactured Homes











First half




8%
8%
8%
8%
8%
8%
8%
Second half








8%
8%
8%

Agricultural Homesteads - If the due date for your second half property tax payment is November 15 and your property is classified as agricultural homestead property, the penalty rates for the late payment are: 6% if you pay from November 16 through November 30; 8% if you pay from December 1 through January 1; and 10% if you pay on January 2 of the following year or later.

Agricultural Non-homesteads - If the due date for your second half property tax payment is November 15 and your property is classified as agricultural non-homestead property, the penalty rates for late payment are: 8% if you pay from November 16 through November 30; 12% if you pay from December 1 through January 1; and 14% if you pay on January 2 of the following year 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.