All taxpayers living in their principal residence may pay their real property tax bills on a semi-annual basis, unless they opt out of the semi-annual schedule by making an annual payment, on or before September 30th. Taxpayers who are principal residents will receive tax bills which will reflect both payment options. Taxpayers who escrow their tax payments may choose to pay annually, but must notify their lenders by May 1st of their intent to pay annually.
Starting July 1, 2012, real property tax on small business commercial property can be paid on a semi-annual basis. To qualify for semi-annual payments, the total of county taxes, state taxes and special taxing district taxes must not exceed $100,000.