Payment Schedule

Homestead & Cabins

Payment
16 May
1 June
1 July
1 Aug
1  Sept
1 Oct
16 Oct
1 Nov
16 Nov
1 Dec
1 Jan
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% 8%

Non-Homestead

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

Personal Property

16 May
1 June
1 July
1 Aug
1 Sept
1 Oct
16 Oct
1 Nov
16 Nov
1 Dec
1 Jan
8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

Manufactured Homes

Payment 16 May
1 June
1 July
1 Aug
1 Sept
1 Oct
16 Oct
1 Nov
16 Nov
1 Dec
1 Jan
1st half
        8% 8% 8% 8% 8% 8% 8%
2nd half
                8% 8% 8%
Penalty Rates
Agricultural Homestead Properties
If the due date for your 2nd half property tax payment is November 15 and your property is classified as agricultural homestead property, the penalty rates for late payments are:
Dates Penalty Rate
November 16 - 30
6%
December 1 - January 1
8%
January 2 or later
10%
Agricultural Non-homestead Property
If the due date for your 2nd half property tax payment is November 15 and your property is classified as agricultural non-homestead property, the penalty rates for late payment are:
Dates Penalty Rate
November 16 - 30
8%
December 1 - January 1
12%
January 2
14%
Farm + Other Type of Property
If you own both a farm and another type of property, a home in town for example, the November 15, due date applies only to the property taxes on your farm property. The property taxes on your other property are due October 15. The special law does not apply to 1st-half property taxes. First-half property taxes on all property, including farm property, are due May 15.

Leased Government-owned Land
The taxes for personal property located on leased government-owned land may be paid in 2 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.