Under state law taxes are due upon receipt of the tax bill but no later than December 31. Interest, penalties and fees will accrue if payment is late. 

The amount of tax you owe is based on the assessed value of the tangible personal property you owned on January one of that year and the levy rates provided by the political subdivisions (example, school districts, city, fire district, etc.) in which you reside. The higher the assessed value, the higher the amount due will be. Additional fees such as city sticker fees or late declaration filing fees may also appear in your bill total. The value of the property is determined by the county assessor using standardized information. The assessed value of your vehicles and other property is listed on your tax bill. 

To obtain a duplicate of your original property tax receipt for free, visit the Online Payment Program page.