When Taxes Are Due

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. 

  • Annual bills and the first installments of semiannual bills are due on or before September 30th and become delinquent on October 1st.

  • Howard County allows a ½ percent discount on the General County Real Property Tax paid in the month of July.
  • The second semiannual installment is due on or before December 31st and becomes delinquent January 1st.
  • Delinquent taxes are subject to interest and penalty at the rate of 1.5% per month on all County taxes and fees and 1.0% on State taxes.
  • Interest and penalties are applied to the amount levied net of any credits.

Taxpayers who remain delinquent as of March 1st of each year will receive a final legal notice. Additional penalties are imposed as of April1st of each year and payments made as of this date going forward must be in the form of cash, certified check, or credit card. Delinquent taxes may also result in the sale of a property tax lien through public
Tax Sale.