Property Tax Due Dates by State: Schedules, Penalties, and Discounts

Property tax due dates by state fall almost anywhere on the calendar, from April in some states to the following February in others, and most states split the annual bill into two installments while a handful use quarterly payments or a single lump sum. Miss the deadline and penalties start the next day, often as a flat percentage that grows each month the balance sits unpaid. The dates below are the standard statutory deadlines, but always confirm with your county treasurer or tax collector, because many states hand scheduling authority to local governments.

How Payment Schedules Work

Three billing structures cover almost every jurisdiction. Annual billing means one payment for the year. Semi-annual billing, the most common setup, splits the total into two installments spaced several months apart. Quarterly billing divides the bill into four payments and appears in states like Massachusetts and New Jersey. Some jurisdictions let you choose between paying in full or splitting the bill, and a few give a small discount for paying everything at once.

You’ll also see the terms “in arrears” and “current year.” Paying in arrears means the bill you pay this year covers last year’s assessment. Current-year billing means you pay during the same period the tax is assessed. The distinction rarely changes your deadline, but it matters at closing, because it decides how the bill gets split between buyer and seller.

When a due date falls on a weekend or holiday, most jurisdictions push the deadline to the next business day.

Alabama Through Georgia

  • Alabama: Taxes become assessable on October 1, at which point a lien attaches to the property. Payment is generally expected by December 31, with interest accruing on overdue balances.1Alabama Legislature. Alabama Code 40-1-3 – Lien for Taxes – Date of Lien
  • Alaska: No statewide deadline exists because boroughs set their own schedules. In Anchorage, taxes are due June 30 for the first half and August 31 for the second half. Fairbanks North Star Borough offers two installments due on the first business day in September and the first business day in November.
  • Arizona: The first half is due October 1, and the second half is due March 1 of the following year. The first half becomes delinquent November 1 and the second half becomes delinquent May 1.
  • Arkansas: All property taxes are due by October 15. A 10% late penalty applies to any balance remaining after that date.2Arkansas.gov. Property Tax Center
  • California: The first installment is due November 1 and becomes delinquent after December 10, at which point a 10% penalty attaches. The second installment is due February 1 and becomes delinquent after April 10, also carrying a 10% penalty.3California Legislative Information. California Code Revenue and Taxation Code 2617 – Collection Generally
  • Colorado: Full payment is due by April 30. If you split the bill, the first half is due by the last day of February and the second half by June 15.4Colorado General Assembly. HB25-1199 Property Tax Payment Schedule
  • Connecticut: Municipalities set their own schedules. Many use quarterly billing with the first payment due July 1 and subsequent installments in October, January, and April. Others bill semi-annually starting in July.
  • Delaware: Deadlines vary by county. In New Castle County, taxes become due and payable on July 1, with a 6% penalty added to unpaid balances after September 1 plus 1% per month thereafter.5Delaware Code Online. Delaware Code Title 9 – Chapter 86 Collection of Taxes
  • Florida: Tax bills go out in November. You can pay through March without penalty, though paying earlier earns a discount: 4% in November, 3% in December, 2% in January, and 1% in February. Taxes become delinquent April 1.6The Florida Legislature. Florida Code 197.162 – Tax Discount Payment Periods
  • Georgia: The statewide default deadline is December 20. Some counties set earlier deadlines or require payment in two installments.7Georgia Department of Revenue. Property Tax Returns and Payment

Hawaii Through Missouri

  • Hawaii: Two installments are due on August 20 and February 20.
  • Idaho: The first half is due December 20 and the second half is due June 20 of the following year.
  • Illinois: Payment schedules vary by county. Cook County typically requires the first installment around April 1 and the second installment later in the year, though exact dates shift annually. Downstate counties generally bill in June and September.
  • Indiana: Taxes are due in two installments on May 10 and November 10.8Indiana Department of Local Government Finance. Property Tax Due Dates
  • Iowa: The first half is due by September 30 and the second half by March 31 of the following year.9Iowa.gov. How Do I Pay Property Taxes
  • Kansas: The first half is due December 20. If that payment is made on time, the second half is due May 10. If the first half is missed, the full balance becomes due immediately.
  • Kentucky: All property taxes are due by December 31. Paying in full by November 1 earns a 2% discount.10Kentucky Legislative Research Commission. Kentucky Revised Statutes 134.015 – Due Dates, Discounts
  • Louisiana: Taxes are due by December 31. Interest begins accruing January 1 at a flat rate of 1% per month on a noncompounding basis.11Louisiana State Legislature. Louisiana Code 47:2153 – Notice of Delinquency
  • Maine: Municipalities set their own deadlines. Many require payments in the fall and spring, with common due dates in September or October and again in March or April.
  • Maryland: Property tax is due July 1 and can be paid without interest through September 30. Some jurisdictions offer semi-annual billing for owner-occupied residential properties.
  • Massachusetts: Taxes are billed quarterly, with payments due August 1, November 1, February 1, and May 1.
  • Michigan: Summer taxes are due by September 14 and winter taxes by February 14. If winter taxes remain unpaid after the last day of February, the balance transfers to the county treasurer with additional penalties.12Michigan Department of Treasury. Frequently Asked Questions
  • Minnesota: Residential property taxes are split into two installments due May 15 and October 15.13Minnesota Department of Revenue. Property Tax Calendar for Property Owners
  • Mississippi: Full payment is due by February 1 of the year following the assessment.14Mississippi Department of Revenue. Property Tax Frequently Asked Questions
  • Missouri: Taxes are due by December 31. Late payments incur a 2% penalty, and interest accrues on the outstanding balance thereafter.15Missouri State Tax Commission. What Fees and Penalties May I Owe

Montana Through South Carolina

  • Montana: Two installments are due November 30 and May 31.16Montana Department of Revenue. Residential Property
  • Nebraska: Taxes are due December 31. The first half does not become delinquent until May 1, and the second half becomes delinquent September 1, at which point a 14% statutory interest rate applies.
  • Nevada: Taxes can be paid in four quarterly installments: the third Monday in August, the first Monday in October, the first Monday in January, and the first Monday in March.
  • New Hampshire: Most municipalities bill semi-annually with payments due around July 1 and December 1, though the second installment date can shift depending on when the state sets the final tax rate.
  • New Jersey: Quarterly payments are due February 1, May 1, August 1, and November 1.
  • New Mexico: The first installment is due November 10, with a grace period through December 10. The second installment is due April 10, with a grace period through May 10. Interest begins accruing after the grace period ends.17New Mexico Taxation and Revenue Department. Important Dates
  • New York: Deadlines depend on the taxing entity. School tax bills are typically mailed in early September, while county and municipal tax bills go out in early January. Specific due dates vary among school districts and municipalities.18New York Department of Taxation and Finance. Property Tax Calendar
  • North Carolina: Taxes are due September 1 and can be paid at face value through January 5. After January 5, interest begins at 2% for the first month and 0.75% each month after that.19North Carolina General Assembly. North Carolina Code 105-360 – Due Date, Interest for Nonpayment of Taxes
  • North Dakota: Taxes are due January 1 and can be paid without penalty through March 1. Full payment by February 15 earns a 5% discount.20North Dakota Legislative Branch. Property Tax Reform and Relief
  • Ohio: Payments are typically due in February and July, with exact dates set by individual county auditors.
  • Oklahoma: The first half is due by December 31 and the second half by March 31. If nothing is paid by December 31, the full amount becomes delinquent January 1 with penalties.
  • Oregon: Full payment is due November 15 and earns a 3% discount. A two-thirds payment by November 15 earns a 2% discount on the amount paid. Three equal installments without a discount are due in November, February, and May.
  • Pennsylvania: Counties and school districts set their own deadlines, which commonly fall in the spring and early summer. Most jurisdictions offer a 2% discount for paying within the first two months of billing, charge face value for the next two months, and then add a 10% penalty afterward.
  • Rhode Island: Taxes are billed quarterly, but each municipality sets its own due dates. Most towns start their billing cycle in July or August, with subsequent payments every three months.
  • South Carolina: Taxes are due by January 15. A 3% penalty kicks in on January 16, jumping to 10% on February 3 and 15% on March 17.

South Dakota Through Wyoming

  • South Dakota: Two installments are due April 30 and October 31.
  • Tennessee: Tax bills become payable on the first Monday in October. Payment must be received by February 28 to avoid interest. Taxes become delinquent March 1.21Tennessee Comptroller of the Treasury. Assessment Schedule
  • Texas: Taxes are due upon receipt of the bill, which typically arrives in October or November. They become delinquent on February 1 if not paid. The first month of delinquency triggers a 6% penalty plus 1% interest, for a combined 7% charge. The penalty grows by 1% each additional month the balance remains unpaid.
  • Utah: The annual deadline is November 30.
  • Vermont: Towns set their own deadlines. Many require a single payment in October or November, while others split the bill across the fall and spring.
  • Virginia: Most localities bill semi-annually, with common due dates of June 5 and December 5. Exact dates vary by city and county.
  • Washington: The first half is due April 30 and the second half is due October 31.22Washington Department of Revenue. Property Tax Calendar Due Dates
  • West Virginia: Two installments are due September 1 and March 1 of the following year.23West Virginia Tax Division. Property Tax Due Dates
  • Wisconsin: Full payment or the first installment is due January 31. If paying in installments, the remaining balance is due by July 31.
  • Wyoming: The first installment is due September 1, with a grace period through November 10. The second installment is due March 1, with a grace period through May 10. You can also pay the full year by December 31 to avoid interest on the first installment.

States That Reward Early Payment

Several states shave real money off the bill if you pay before the deadline. Florida’s sliding scale is the most generous: 4% off in November, 3% in December, 2% in January, and 1% in February. North Dakota gives a flat 5% for paying in full by February 15. Kentucky offers 2% for paying by November 1, and Oregon gives 3% for full payment by November 15 and 2% for paying two-thirds by the same date. Pennsylvania’s typical schedule includes a 2% discount for paying within the first two months of billing.

If your state offers a discount, capturing it is one of the easiest guaranteed returns on your money.

Late Penalties Start Fast

Late penalties range from modest to punishing, and most start the day after the deadline.

Some states charge a flat percentage the moment you go past due. Arkansas adds 10% immediately. South Carolina adds 3% on January 16, jumps to 10% on February 3, and reaches 15% by March 17. California hits an unpaid installment with a 10% penalty after the delinquency date.

Others compound monthly. Texas charges 6% penalty plus 1% interest the first month of delinquency, then adds 1% each month the balance stays unpaid. Delaware’s New Castle County adds 6% after September 1 and another 1% every month after. Louisiana runs 1% per month on a noncompounding basis. Nebraska’s 14% statutory rate on delinquent balances is among the steepest.

The pattern across most states: a small overdue balance becomes a much larger one within a few months. A partial payment before the deadline is almost always better than missing it entirely, though some jurisdictions reject partials and treat the whole bill as delinquent, so check the rule locally.

If Your Mortgage Company Pays Your Taxes

Most homeowners with a mortgage don’t send the tax payment themselves. The lender collects it inside the monthly mortgage payment, holds it in an escrow account, and pays the county on your behalf. Federal rules require the servicer to disburse the tax on or before the deadline to avoid a penalty, and to time the payment to capture an available discount when doing so is practical.24Consumer Financial Protection Bureau. 1024.17 Escrow Accounts

Here’s the part that catches people off guard. Even though the servicer sends the check, the county holds you responsible for the tax. If your lender misses the deadline and a penalty hits your account, the county doesn’t care whose mistake it was. You’re on the hook for the balance, and you’d need to demand reimbursement from your servicer. Most correct the error once you document it. Some don’t move until you file a formal complaint.

What Happens If You Fall Behind

Property tax delinquency follows a predictable escalation. Penalties and interest start the day after your deadline. Within a few months, the county sends a formal delinquency notice. What happens next depends on whether your state uses tax lien sales or tax deed sales.

In tax lien states, the county sells its claim to your unpaid taxes to a private investor at auction. The investor pays the debt and earns interest on what you owe. You then have a redemption period, often one to three years, to pay the investor back with interest. If you don’t, the investor can eventually foreclose and take ownership.

In tax deed states, the county keeps the lien and eventually auctions the property itself to recover the taxes. The timeline before a sale can run under a year in aggressive jurisdictions or five or more years in others.

Neither outcome is immediate. You won’t lose your home the week after missing a payment. But once the process reaches auction, reversing it becomes far more expensive and legally complicated, and the compounding fees can turn a manageable balance into an overwhelming one faster than most people expect.

How to Pay

Most counties accept online payments through the tax collector’s website. You’ll need your parcel or account number from the bill and either a bank account or a credit card. Credit card payments almost always carry a convenience fee in the 2% to 2.5% range, which the county passes through from the processor. On a large tax bill, that fee can top a hundred dollars, so paying directly from a bank account is usually cheaper.

If you mail your payment, the postmark date counts as your submission date in most jurisdictions. A check mailed on the due date is timely even if it arrives days later. In-person payments at the county courthouse or municipal building are accepted and produce an immediate receipt. Drop boxes work too, but payments placed there after business hours on the due date may be recorded as the next day.

Exemption Deadlines Are Separate

Property tax exemptions run on their own calendar, and it isn’t the payment calendar. Homestead exemptions for a primary residence, along with senior, veteran, and disability exemptions, often require an application by March 1 of the tax year, though some jurisdictions extend the window into April or May. Missing the exemption deadline almost always means forfeiting the benefit for the entire year, and unlike a late payment, there’s rarely an appeals process. If you think you qualify, contact your county assessor’s office early in the year to confirm the filing window and required documentation.