Preliminary bills are issued for the 1st and 2nd quarters (Aug. and Nov.). These bills are based upon 50% of the prior year's total. Any improvements that may have increased the bill, or abatements or exemptions that would have reduced the bill are taken into consideration. The Board of Assessors may adjust this amount to reflect any known pending tax increase, such as a prop. 2½ override or new debt exclusion.
Actual bills are issued for the 3rd and 4th quarters (Feb. and May). The value of the property as well as the tax rate will show on the actual bill. This bill must also show the last date to apply for an abatement, which by law is February 1. Any unpaid amount(s) from the preliminary bill(s) will carry over to the actual bill(s).
If a bill has not been paid by May 1st (4th quarter), a demand notice will be issued. At present, the law provides for a $5.00 charge on any amount past due. A taxpayer has 14 days from the demand issue date to make payment. Payments not received by the demand due date then become subject to additional collection proceedings, which may include notice and service of a warrant, and will result in a tax taking if the bill remains unpaid.