For all municipalities:
Current year taxes are paid to the Municipal Treasurer in December and January. After January 31, all tax payments are made to the County Treasurer. When tax statements are received in December, there are two options for payment. Option one is that the tax will be paid in full to the municipal treasurer by January 31. Option two is that the first installment will be paid by January 31 to the municipal treasurer, and the second installment will be paid on or before July 31 to the County Treasurer.
For all Municipalities:
Whenever one of the due dates is missed, the entire balance becomes due, and interest is calculated back to February 1. Interest is calculated monthly and keeps accumulating until the tax is paid. On September 1 of each calendar year a tax sale certificate number is assigned to each parcel with an unpaid tax. Two years from the tax certificate sale date, if the tax is still not paid, the County will start a Tax Deed to take title to the property.