Payment Schedule

Homestead & Cabins

Payment
16May
1June
1July
1Aug
1 Sept
1Oct
16Oct
1Nov

1Dec
2Jan
1st half
2% 4% 5% 6% 7% 8% 8% 8%   8% 10%
2nd half
            2% 4%   5% 7%
Both unpaid
            5% 6%   6.5% 8.5%

Non-Homestead

Payment 16May
1June
1July
1Aug
1Sept
1Oct
16Oct
1Nov

1Dec
2Jan
1st half
4%
8% 9% 10% 11% 12% 12% 12%   12% 14%
2nd half
            4% 8%   9% 11%
Both unpaid
            8% 8%   11.5% 12.5%

Personal Property

16 May
1June
1July
1Aug
1Sept
1Oct
16Oct
1Nov
16Nov
1Dec
2Jan
8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

Manufactured Homes

Payment 16May
1June
1July
1Aug
1Sept
1Oct
16Oct
1Nov
16Nov
1Dec
2Jan
1st half
        8% 8% 8% 8% 8% 8% 8%
2nd half
                8% 8% 8%

Agriculture Homestead

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

Agriculture Non-Homestead

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