Real property tax annual bills and the first installment of semiannual bills are due on or before September 30 and become delinquent on October 1. The second semiannual installment is due on or before December 31 and becomes delinquent on January 1.

Delinquent real and personal property taxes are subject to interest and penalty. For County taxes and fees, the interest rate is .5% per month or fraction of a month and the penalty rate is .5% per month or fraction of a month. For State taxes, the interest rate is 1% per month or fraction of a month. For City of Annapolis taxes, the interest rate is 1.5 % per month or fraction of a month. For the Town of Highland Beach taxes, the interest rate is 1% per month or fraction of a month.

The Office of Finance has provided the capability for citizens and businesses to pay their Real Estate and Personal Property taxes in persona and online using the a credit card on e-check.