Property tax due dates by state

Annual payment	Due Dec 31 · late after Jan 1 (cutoff time and carry-over on your bill)
Late penalty	1% per month interest (12% annually) plus $5 delinquent fee (Ala. Code § 40-1-44, § 40-5-9)

Taxes are payable starting October 1 and become delinquent on January 1. Ala. Code § 40-5-1, § 40-5-9

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	up to 10% penalty plus interest up to 15% per annum set by municipal ordinance (AS 29.45.250)
Discount	none (municipalities may vote prompt payment discount under AS 29.45.240)

county-set; no state property tax; municipal/borough option under AS 29.45.020. Typical: Anchorage due 06-15 and 08-15; Fairbanks due 09-01 and 11-01; Juneau due 09-30. Alaska Stat. § 29.45.020, § 29.45.240

First half	Due Oct 1 · late after Nov 1 (cutoff time and carry-over on your bill)
Second half	Due Mar 1 · late after May 1 (cutoff time and carry-over on your bill)
Late penalty	16% per year simple interest pro-rated monthly until paid (A.R.S. § 42-18053)
Discount	none (paying full year by Dec 31 waives 1st half interest under A.R.S. § 42-18053)

First half delinquent after 5:00 p.m. on November 1; second half delinquent after 5:00 p.m. on May 1. Full payment by Dec 31 waives first half delinquency interest. A.R.S. § 42-18052, § 42-18053

Full payment	Due Oct 15 · late after Oct 16 (cutoff time and carry-over on your bill)
Late penalty	10% penalty plus 10% interest per annum from delinquency date (Ark. Code Ann. § 26-36-201(c))

Taxes payable between 1st business day in March and October 15. County option permits 3 elective installments (April, July, Oct 15). Ark. Code Ann. § 26-36-201

First installment	Due Nov 1 · late after Dec 10 (cutoff time and carry-over on your bill)
Second installment	Due Feb 1 · late after Apr 10 (cutoff time and carry-over on your bill)
Late penalty	10% penalty on 1st installment after Dec 10 5pm; 10% penalty plus $10 cost on 2nd installment after Apr 10 5pm; 1.5%/month redemption fee after June 30 (Cal. Rev. & Tax. Code §§ 2617, 2618, 4103)

First installment delinquent after 5:00 p.m. Dec 10; second installment delinquent after 5:00 p.m. Apr 10. Default date June 30. Cal. Rev. & Tax. Code §§ 2605, 2607, 2617, 2618

First half	Due Feb 28 · late after Mar 1 (cutoff time and carry-over on your bill)
Second half	Due Jun 15 · late after Jun 16 (cutoff time and carry-over on your bill)
Late penalty	1% per month interest beginning on day following delinquency date (C.R.S. § 39-10-104.5(3))
Discount	none (single full payment option due 04-30 without penalty)

Taxpayers may pay in 2 halves (last day of Feb and June 15) or in one full payment on or before April 30. C.R.S. § 39-10-104.5

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	1.5% per month (18% annually) calculated from the due date (C.G.S. § 12-146)

county/municipal-set; statutory default under C.G.S. § 12-142 is semi-annual due July 1 and January 1, with a 30-day grace period (delinquent Aug 2 and Feb 2). Some towns use single payment in July or quarterly. Conn. Gen. Stat. § 12-142, § 12-144, § 12-146

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	New Castle: 6% penalty on Oct 1 + 1%/month; Kent & Sussex: 1.5% per month (9 Del. C. § 8604)

county-set; Delaware has 3 counties, all with annual payment due September 30 (delinquent October 1). New Castle adds 6% penalty on Oct 1 plus 1%/month; Kent/Sussex add 1.5%/month. 9 Del. C. § 8604

First half	Due Mar 31 · late after Apr 1 (cutoff time and carry-over on your bill)
Second half	Due Sep 15 · late after Sep 16 (cutoff time and carry-over on your bill)
Late penalty	10% penalty on delinquent balance plus 1% per month (12% annually) interest (D.C. Code § 47-811(c))

Real property taxes are billed semi-annually, due March 31 and September 15. D.C. Code § 47-811

Annual payment	Due Mar 31 · late after Apr 1 (cutoff time and carry-over on your bill)
Late penalty	3% minimum penalty after April 1, advertised for tax certificate sale on or before June 1 (Fla. Stat. § 197.162, § 197.432)
Discount	4% in Nov, 3% in Dec, 2% in Jan, 1% in Feb (Fla. Stat. § 197.162)

Taxes payable Nov 1; early payment discounts: Nov 4%, Dec 3%, Jan 2%, Feb 1%, gross due March 31, delinquent April 1. Quarterly payment plan available upon application. Fla. Stat. § 197.162, § 197.322

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	5% penalty after 120 days plus additional 5% every 120 days up to 20% max (O.C.G.A. § 48-2-44) plus monthly interest at bank prime rate + 3%

county-set; statewide default is Dec 20 under O.C.G.A. § 48-5-23, but counties commonly establish earlier dates: Fulton Oct 15/Nov 15, Gwinnett Oct 15, Cobb Oct 15, DeKalb Sept 30/Nov 15. O.C.G.A. § 48-5-23, § 48-5-311

First half	Due Aug 20 · late after Aug 21 (cutoff time and carry-over on your bill)
Second half	Due Feb 20 · late after Feb 21 (cutoff time and carry-over on your bill)
Late penalty	10% penalty plus 1% per month interest (12% annually) (Honolulu ROH § 8-3.2, Maui County Code § 3.48.220)

Administered entirely by 4 counties (Honolulu, Maui, Hawaii, Kauai). All four counties set due dates on August 20 and February 20. Haw. Rev. Stat. § 246-48

First half	Due Dec 20 · late after Dec 21 (cutoff time and carry-over on your bill)
Second half	Due Jun 20 · late after Jun 21 (cutoff time and carry-over on your bill)
Late penalty	2% late penalty immediately upon delinquency plus 1% per month interest (Idaho Code § 63-903, § 63-1001)

First half due December 20, delinquent December 21. Second half due June 20, delinquent June 21. Idaho Code § 63-902, § 63-903

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	1.5% interest per month on delinquent amounts (35 ILCS 200/21-15, 21-20)

county-set; dual statutory system under 35 ILCS 200/21-15: Cook County 1st installment due March 1 and 2nd installment due August 1 (or 30 days post-mailing); other 101 counties typically due June 1 and September 1. 35 ILCS 200/21-15, 21-20

Spring installment	Due May 10 · late after May 11 (cutoff time and carry-over on your bill)
Fall installment	Due Nov 10 · late after Nov 11 (cutoff time and carry-over on your bill)
Late penalty	5% penalty if paid within 30 days of due date (if no prior delinquency), otherwise 10% penalty (Ind. Code § 6-1.1-37-10)

Uniform statewide property tax due dates: May 10 and November 10. Ind. Code § 6-1.1-22-9

First half	Due Sep 30 · late after Oct 1 (cutoff time and carry-over on your bill)
Second half	Due Mar 31 · late after Apr 1 (cutoff time and carry-over on your bill)
Late penalty	1.5% per month interest (18% annually) calculated to the nearest whole dollar (Iowa Code § 445.39)

Taxes payable in 2 equal installments: 1st half due September 30 (delinquent Oct 1), 2nd half due March 31 (delinquent Apr 1). Iowa Code § 445.36, § 445.37, § 445.39

First half	Due Dec 20 · late after Dec 21 (cutoff time and carry-over on your bill)
Second half	Due May 10 · late after May 11 (cutoff time and carry-over on your bill)
Late penalty	statutory interest rate set annually under K.S.A. 79-2968 (typically 10-12% per annum) running from date of delinquency

First half due December 20 (delinquent Dec 21); second half due May 10 of following year (delinquent May 11). K.S.A. 79-2004

Annual payment	Due Dec 31 · late after Jan 1 (cutoff time and carry-over on your bill)
Late penalty	5% penalty Jan 1-31; 21% penalty on Feb 1 (10% penalty + 10% sheriff collection fee + 1%/month interest under KRS 134.119)
Discount	2% discount if paid on or before November 30 (KRS 134.015)

2% discount if paid by Nov 30; face amount due Dec 1-31; 5% penalty in Jan; 21% penalty starting Feb 1. KRS 134.015, KRS 134.119

Annual payment	Due Dec 31 · late after Jan 1 (cutoff time and carry-over on your bill)
Late penalty	1% per month interest (12% annually) from delinquency date plus 10% collection attorney fee (La. R.S. 47:2124)

Ad valorem taxes are due on receipt of bill and delinquent after December 31. La. R.S. 47:2124

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	interest rate fixed by municipality at annual town meeting, not to exceed state treasurer cap (typically 8-9% per year under 36 M.R.S. § 505(4))
Discount	municipalities may vote discount up to 10% for prompt payment (36 M.R.S. § 505(3))

county/municipal-set; municipalities determine due dates and installments (commonly 1 payment in Sept/Oct or semi-annual in Sept/Oct and March/April). 36 M.R.S. § 505

First half	Due Sep 30 · late after Oct 1 (cutoff time and carry-over on your bill)
Second half	Due Dec 31 · late after Jan 1 (cutoff time and carry-over on your bill)
Late penalty	county-set interest and penalty, typically 1% to 1.5% per month interest plus up to 1% per month penalty (Md. Code, Tax-Prop. § 14-603, § 14-702)
Discount	counties may allow early payment discount (e.g. 0.5% in July) under Md. Code, Tax-Prop. § 10-205

Principal residences are automatically semi-annual: 1st half due Sept 30 (delinquent Oct 1), 2nd half due Dec 31 (delinquent Jan 1). Non-owner occupied properties due in full Sept 30. Md. Code, Tax-Prop. § 10-102, § 10-204.3

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	14% per annum interest from the due date until paid (M.G.L. c. 59, § 57)

county/municipal-set; municipalities adopt either quarterly under M.G.L. c. 59 § 57C (Aug 1, Nov 1, Feb 1, May 1 - adopted by majority) or semi-annual under § 57 (Nov 1 and May 1). M.G.L. c. 59, § 57, § 57C

Summer tax	Due Sep 14 · late after Sep 15 (cutoff time and carry-over on your bill)
Winter tax	Due Feb 14 · late after Feb 15 (cutoff time and carry-over on your bill)
Late penalty	summer taxes incur 1% interest/mo after Sept 14; winter taxes incur 3% late penalty after Feb 14; on March 1, unpaid taxes go to county with 4% property tax administration fee + 1%/month interest (MCL 211.78a)

Two seasonal tax bills: Summer tax due July 1, payable through Sept 14 without penalty; Winter tax due Dec 1, payable through Feb 14 without penalty. Returned delinquent to county March 1. MCL 211.44, MCL 211.78a

First half	Due May 15 · late after May 16 (cutoff time and carry-over on your bill)
Second half	Due Oct 15 · late after Oct 16 (cutoff time and carry-over on your bill)
Late penalty	graduated statutory penalty schedule (e.g. homestead: 2% May 16-31, scaling to 10% by Dec 1) plus variable statutory interest starting Jan 1 (Minn. Stat. § 279.01, § 279.03)

First half due May 15 (delinquent May 16); second half due October 15 (delinquent Oct 16). Agricultural property 2nd half is due November 15. Minn. Stat. § 279.01

Annual payment	Due Feb 1 · late after Feb 2 (cutoff time and carry-over on your bill)
Late penalty	1% per month interest (12% annually) calculated from February 1 until paid (Miss. Code Ann. § 27-41-9)

Taxes due February 1. Taxpayer may elect to pay in 3 installments: 1/2 by Feb 1, 1/4 by May 1, 1/4 by Aug 1 (with 0.5%/month interest on deferred payments). Miss. Code Ann. § 27-41-1, § 27-41-9

Annual payment	Due Dec 31 · late after Jan 1 (cutoff time and carry-over on your bill)
Late penalty	2% penalty for the first month, plus up to 2% per month thereafter (max 18%) plus 2% collector commission (Mo. Rev. Stat. § 140.100)

Taxes due upon receipt of bill and delinquent after December 31. Mo. Rev. Stat. § 140.010, § 140.100

First half	Due Nov 30 · late after Dec 1 (cutoff time and carry-over on your bill)
Second half	Due May 31 · late after Jun 1 (cutoff time and carry-over on your bill)
Late penalty	2% penalty plus 5/6 of 1% per month (10% annually) interest until paid (Mont. Code Ann. § 15-16-101(2))

First half due November 30 at 5:00 p.m. (delinquent Dec 1); second half due May 31 at 5:00 p.m. (delinquent June 1). Mont. Code Ann. § 15-16-101

First half	Due Apr 30 · late after May 1 (cutoff time and carry-over on your bill)
Second half	Due Aug 31 · late after Sep 1 (cutoff time and carry-over on your bill)
Late penalty	14% per annum statutory interest running from delinquency date (Neb. Rev. Stat. § 45-104.01, § 77-207)

In counties > 100,000 population (Douglas, Lancaster, Sarpy), delinquent dates are April 1 and August 1; in all other counties, delinquent dates are May 1 and September 1. Neb. Rev. Stat. § 77-207

First installment	Due Aug 17 · late after Aug 28 (cutoff time and carry-over on your bill)
Second installment	Due Oct 5 · late after Oct 16 (cutoff time and carry-over on your bill)
Third installment	Due Jan 4 · late after Jan 15 (cutoff time and carry-over on your bill)
Fourth installment	Due Mar 1 · late after Mar 12 (cutoff time and carry-over on your bill)
Late penalty	4% if delinquent within 10 days; 5% within 30 days; 6% within 40 days; 7% thereafter (NRS 361.483(5))

Due dates are the 3rd Monday in August, 1st Monday in October, 1st Monday in January, and 1st Monday in March (dates shift slightly with calendar). 10-day grace period before penalties. NRS 361.483

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	8% per annum interest from the due date until paid (RSA 76:13)
Discount	towns may authorize discount up to 2% for prompt payment (RSA 76:14)

county/municipal-set; municipalities adopt semi-annual under RSA 76:15-a (1st bill typically due July 1; 2nd bill due Dec 1 or 30 days after bill) or single annual bill under RSA 76:13 due Dec 1. N.H. Rev. Stat. Ann. § 76:13, § 76:15-a

First quarter	Due Feb 1 · late after Feb 11 (cutoff time and carry-over on your bill)
Second quarter	Due May 1 · late after May 11 (cutoff time and carry-over on your bill)
Third quarter	Due Aug 1 · late after Aug 11 (cutoff time and carry-over on your bill)
Fourth quarter	Due Nov 1 · late after Nov 11 (cutoff time and carry-over on your bill)
Late penalty	up to 8% per annum on first $1,500 and up to 18% per annum on excess over $1,500; optional 6% year-end penalty on delinquencies over $10,000 (N.J.S.A. 54:4-67)
Discount	none (municipalities may allow up to 6% per annum discount for prepayment under 54:4-67)

Quarterly payments due Feb 1, May 1, Aug 1, Nov 1. Statutory 10-day grace period; if unpaid by 10th, interest accrues from original due date. N.J.S.A. 54:4-66, 54:4-67

First half	Due Nov 10 · late after Dec 11 (cutoff time and carry-over on your bill)
Second half	Due Apr 10 · late after May 11 (cutoff time and carry-over on your bill)
Late penalty	1% per month interest plus 1% per month penalty (max 5% penalty) under N.M. Stat. Ann. § 7-38-49, § 7-38-50

First half due Nov 10, delinquent after Dec 10 5pm. Second half due April 10, delinquent after May 10 5pm. N.M. Stat. Ann. § 7-38-38, § 7-38-49, § 7-38-50

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	1% for first month of delinquency plus 1% for each additional month (RPTL § 924-a); NYC interest rates set by council (typically 7-18%)
Discount	early discount permitted only if adopted by county/town resolution (RPTL § 924)

county-set; multi-tier calendar under NY RPTL: Town/County taxes typically due Jan 31; School taxes due Sept 30; NYC property taxes billed quarterly (July 1, Oct 1, Jan 1, April 1) or semi-annually (July 1, Jan 1). N.Y. Real Prop. Tax Law § 924, § 924-a, § 925

Annual payment	Due Jan 5 · late after Jan 6 (cutoff time and carry-over on your bill)
Late penalty	2% interest for remainder of January (Jan 6-31), plus 0.75% for each month thereafter until paid (N.C. Gen. Stat. § 105-360(a))
Discount	counties may adopt schedule of discounts for payments made in July, August, or September (typically 0.5% - 1.5% under N.C.G.S. § 105-360(c))

Taxes due September 1, payable at par through January 5 of following year, delinquent January 6. N.C. Gen. Stat. § 105-360

First installment	Due Feb 28 · late after Mar 1 (cutoff time and carry-over on your bill)
Second installment	Due Oct 14 · late after Oct 15 (cutoff time and carry-over on your bill)
Late penalty	1st installment: 1% penalty March 1, 2% May 1, 3% July 1, 4% Oct 15; 2nd installment: 4% Oct 15; plus 12% per annum interest starting Jan 1 (N.D.C.C. § 57-20-01)
Discount	5% discount on consolidated tax if paid in full on or before February 15 (N.D.C.C. § 57-20-07)

Due January 1. First installment delinquent March 1, second installment delinquent October 15. 5% discount if paid in full by February 15. N.D.C.C. § 57-20-01, § 57-20-07

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	10% penalty on unpaid installment (reduced to 5% if paid within 10 days of due date) plus statutory interest under R.C. 5703.47 (R.C. 323.121)

county-set; statutory default under R.C. 323.12 is Dec 31 and June 20, but county commissioners routinely extend dates (Cuyahoga mid-Feb & mid-July; Franklin Jan 31 & June 20; Hamilton Jan 31 & June 20). Ohio Rev. Code § 323.12, § 323.17, § 5715.19

First half	Due Dec 31 · late after Jan 1 (cutoff time and carry-over on your bill)
Second half	Due Mar 31 · late after Apr 1 (cutoff time and carry-over on your bill)
Late penalty	1.5% per month interest (18% annually) on delinquent amounts (68 O.S. § 2913(A))

Full payment or first half due December 31 (delinquent Jan 1). If first half is paid by Dec 31, second half due March 31. If not, full amount becomes delinquent Jan 1. 68 O.S. § 2913

First third	Due Nov 15 · late after Nov 16 (cutoff time and carry-over on your bill)
Second third	Due Feb 15 · late after Feb 16 (cutoff time and carry-over on your bill)
Final third	Due May 15 · late after May 16 (cutoff time and carry-over on your bill)
Late penalty	1.333% per month (16% annually) interest charged on delinquent installments (ORS 311.505(2))
Discount	3% discount if full payment made by Nov 15; 2% discount if two-thirds paid by Nov 15 (ORS 311.505(3))

Taxes payable in 3 installments: Nov 15, Feb 15, May 15. Discounts: 3% full payment by Nov 15, 2% two-thirds payment by Nov 15. ORS 311.505

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	10% penalty added after four-month face period ends (72 P.S. § 5511.10)
Discount	2% discount if paid within two months of notice date (72 P.S. § 5511.10)

county-set; multi-tier calendar under Local Tax Collection Law (72 P.S. § 5511.10): County/Township bills mailed March 1 (2% discount thru April 30, face thru June 30, 10% penalty after June 30); School bills mailed July 1 (2% discount thru Aug 31, face thru Oct 31, 10% penalty after Oct 31). 72 P.S. § 5511.10

Being verified. Check the county treasurer for this year's dates.

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	interest rate determined by city/town council, up to statutory max 18% per annum (R.I. Gen. Laws § 44-5-9)
Discount	municipalities may authorize up to 5% discount for early lump-sum payment (R.I. Gen. Laws § 44-5-10)

county/municipal-set; R.I. Gen. Laws § 44-5-7 authorizes each municipality to establish quarterly installments and due dates (e.g. Providence: July 24, Oct 24, Jan 24, Apr 24; Cranston: July 15, Oct 15, Jan 15, Apr 15). R.I. Gen. Laws § 44-5-7, § 44-5-8, § 44-5-26

Annual payment	Due Jan 15 · late after Jan 16 (cutoff time and carry-over on your bill)
Late penalty	3% penalty Jan 16 - Feb 1; additional 7% penalty (total 10%) Feb 2 - March 16; additional 5% penalty (total 15%) plus execution costs after March 16 (S.C. Code Ann. § 12-45-180)

Taxes payable without penalty on or before January 15 following the year of assessment. S.C. Code Ann. § 12-45-70, § 12-45-180

First half	Due Apr 30 · late after May 1 (cutoff time and carry-over on your bill)
Second half	Due Oct 31 · late after Nov 1 (cutoff time and carry-over on your bill)
Late penalty	10% per annum (0.833% per month) interest on delinquent amounts (SDCL § 10-21-23, § 10-21-24)

First half delinquent May 1; second half delinquent November 1. SDCL § 10-21-23, § 10-21-24

Annual payment	Due Feb 28 · late after Mar 1 (cutoff time and carry-over on your bill)
Late penalty	1.5% interest and penalty on March 1, plus 1.5% for each additional month thereafter until paid (18% per year) (Tenn. Code Ann. § 67-5-2010)
Discount	counties may adopt discounts for early payment (e.g. 2% in Oct, 1% in Nov under Tenn. Code Ann. § 67-5-1804)

Taxes become payable first Monday in October; delinquent March 1 of the following year (due last day of Feb). Tenn. Code Ann. § 67-5-1801, § 67-5-2010

Full payment	Due Jan 31 · late after Feb 1 (cutoff time and carry-over on your bill)
Late penalty	6% penalty + 1% interest Feb, +2%/mo to 12% by July (Tex. Tax Code §33.01)

Split payment option under § 31.03 if adopted by taxing unit: 1/2 by Nov 30, 1/2 by June 30. Tex. Tax Code §31.02

Annual payment	Due Nov 30 · late after Dec 1 (cutoff time and carry-over on your bill)
Late penalty	2.5% penalty (or $10, whichever is greater) if paid on or before January 31; after January 31, penalty is 1% or $10 plus statutory interest from December 1 (Utah Code Ann. § 59-2-1331(2))

All real property taxes due November 30 at 12:00 midnight (delinquent Dec 1). Utah Code Ann. § 59-2-1331

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	statutory 8% penalty on delinquent taxes plus interest of 1% per month (or up to 1.5% if voted by town) (32 V.S.A. § 1674, § 4875)
Discount	towns may vote discount up to 4% for prompt payment (32 V.S.A. § 4774)

county/municipal-set; 32 V.S.A. § 4772 provides that towns determine number of installments and due dates at annual meeting (commonly 2 or 4 installments, e.g. Burlington Aug 12/Nov 12/Mar 12; Montpelier quarterly). 32 V.S.A. § 4772, § 4773, § 1674

Payment dates	Set by the local tax authority — check your city, town or county collector.
Late penalty	up to 10% penalty or $10 (whichever is greater) plus interest set by locality up to 10% per annum (Va. Code Ann. § 58.1-3916)
Discount	localities may provide for discount not exceeding 5% for payment on or before due date (Va. Code Ann. § 58.1-3916)

county-set; localities set due dates under Va. Code Ann. § 58.1-3916; overwhelming majority (Fairfax, Loudoun, Arlington, Prince William, Richmond) use semi-annual schedule due June 5 and December 5. Va. Code Ann. § 58.1-3916

First half	Due Apr 30 · late after May 1 (cutoff time and carry-over on your bill)
Second half	Due Oct 31 · late after Nov 1 (cutoff time and carry-over on your bill)
Late penalty	For residential property with four or fewer units, taxes levied in 2023 or later accrue 9% annual interest, calculated monthly, with no delinquency penalty. Other property accrues 12% annual interest plus a 3% penalty on June 1 and a further 8% on December 1 (RCW 84.56.020(5)).

First half due April 30 (delinquent May 1); second half due October 31 (delinquent Nov 1). Taxes under $50 due in full April 30. RCW 84.56.020

First half	Due Sep 1 · late after Oct 1 (cutoff time and carry-over on your bill)
Second half	Due Mar 1 · late after Apr 1 (cutoff time and carry-over on your bill)
Late penalty	9% per annum interest from the date of delinquency until paid (W. Va. Code § 11A-1-3(c))
Discount	2.5% discount on each installment if paid on or before due dates (Sept 1 and Mar 1) (W. Va. Code § 11A-1-3(b))

2.5% discount if 1st half paid on or before Sept 1; 2.5% discount if 2nd half paid on or before March 1. Delinquent Oct 1 and April 1. W. Va. Code § 11A-1-3

First installment	Due Jan 31 · late after Feb 1 (cutoff time and carry-over on your bill)
Second installment	Due Jul 31 · late after Aug 1 (cutoff time and carry-over on your bill)
Late penalty	1% per month interest (12% annually) from February 1 until paid, plus optional county penalty up to 0.5% per month (Wis. Stat. § 74.47)

Full payment or first installment due to municipal treasurer by January 31; second installment due to County Treasurer by July 31. Wis. Stat. § 74.11, § 74.12

First installment	Due Sep 1 · late after Nov 10 (cutoff time and carry-over on your bill)
Second installment	Due Mar 1 · late after May 10 (cutoff time and carry-over on your bill)
Late penalty	18% per annum (1.5% per month) interest on delinquent amounts (Wyo. Stat. Ann. § 39-13-108(b)(ii))
Discount	none (paying full year on or before Dec 31 waives 1st installment interest under § 39-13-108(b)(ii)(A))

First installment due Sept 1, delinquent Nov 10. Second installment due March 1, delinquent May 10. Full payment on or before Dec 31 waives first installment interest. Wyo. Stat. Ann. § 39-13-107, § 39-13-108