Property Tax Due Dates

Property Tax Bills

Property tax bills, commonly called tickets, are issued on or after July 15 of the property tax year by county sheriffs for all property except public utility operating property.

Public utility property tax bills are issued by the State Auditor in June of the property tax year.

Property Tax Installment Payments

Property taxes levied for the property tax year are payable in two installments. The first installment is due September 1 of the property tax year. The second installment is due March 1 of the next calendar year.

A 2.5 percent discount is allowed for first-half property taxes paid before September 1 and for second-half property taxes paid before March 1.

Delinquent Taxes

Delinquent taxes accrue interest at the rate of 9 percent per year.

First-half property taxes not paid become delinquent on October 1.

Second-half property taxes not paid become delinquent April 1.