Real Estate taxes are assessed as of January first each year by the Commissioner of the Revenue’s office.
Real Estate tax is billed semiannually and due on June fifth and December fifth of each year. A late payment penalty of 10 percent will be charged the day AFTER the due date plus interest of 10 percent per annum is charged daily beginning the day AFTER the penalty is assessed.
Failure to receive a tax bill will not relieve you of the penalty and interest applied to all delinquent tax bills.
If your mortgage company requests your tax bill, the bill will be forwarded to them for payment.
The tax rate for 2014 is $0.95 per $100 of assessed value. For example, a property valued at $100,000 would pay $950.00 in yearly taxes. This amount would be divided into two semiannual payments of $475.00 each, due June 5th and December 5th.