The primary property tax roll is mailed in late November and payment is due on or before December 20th of each year. The taxpayer can opt to pay in full or in two equal installments. If paying in two installments, the first half must be paid by December 20th, then the second half is not delinquent if paid by June 20th of the following year. (If the 20th falls on a weekend, the due date is extended to the first business day following the 20th.)
Subsequent billings may be mailed in the event of a correction or late addition to the tax roll. If a structure is completed midyear or a personal property declaration is not received when due, a subsequent billing may result.