After approval is received by the Bryan County Tax Commissioner, bills are prepared and mailed out generally around September. The taxpayer then has a period equal to at least 60 days to pay this annual tax bill.

If bills are not paid by the due date, .7083% interest incurs each month or fraction thereof on the amount due and begins the day after the due date. 120 days after due date, a 5% penalty is added.  After each additional 120 days of delinquency, an additional 5% penalty is added, up to 20% in total penalties.  If the tax bills remain unpaid after becoming 30 days delinquent, the Tax Commissioner, as Ex-Officio Sheriff, may begin tax sale proceedings.