Real Estate Taxes

Real Estate Practices by State
Real Estate Practices by Practice
Pricing and Schedule of Charges

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R.E.P. by Practice (Answer)
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Alabama Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real estate taxes are paid in arrears and become due October 1 of each year and become delinquent on January 1 of the following year. Tax sales occur in the spring, usually in April or May, but each county conducts their sales at different times.


R.E.P. by Practice (Answer)
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Alaska Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

These matters vary by locale. Many localities do not have real estate taxes.


R.E.P. by Practice (Answer)
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Arizona Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real estate taxes are paid in two installments. The first installment of one-half taxes is due Oct. 1 (delinquent after Nov. 1) and the second installment of the remaining one-half is due the following March 1 (delinquent after May 1). Thereafter, subject to sale the following year. By state law interest is assessed at 16% per annum prorated monthly. If the taxes, penalties and interest are not paid in full within 13 months, an advertising fee of 5% or $5.00, whichever is greater, is assessed and during the sixteenth month the Treasurer's Office offers a tax lien on the property for sale. If the tax lien is not redeemed within three years from the date of sale, the purchaser may initiate foreclosure proceedings. See: http://treasurer.maricopa.gov/

Please consult with a local underwriter for additional information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Arkansas Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are paid in arrears in Arkansas. Due and Payable March 1 and delinquent after October 10th. Amounts still owing after October 10th become a lien on the property.


R.E.P. by Practice (Answer)
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California Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are assessed as of January 1 and tax bills are mailed before Nov 1. Taxes are due in two equal installments, the first is due on Nov 1 (becomes delinquent on Dec 10) and the second is due on Feb 1 (becomes delinquent on April 10). If delinquent taxes, with penalties and costs, are not paid within 5 years, the property may be sold.

Property that has been conveyed to new owner, or on which there is new construction, is subject to supplemental assessments.

In addition there are various local taxes.

Please consult a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Colorado Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

The general tax year extends from January 1 to December 31. Taxes for the previous year are due on January 1. If those taxes are not paid on or before June 15, they shall be deemed delinquent on June 16. The public auction of tax liens on lands upon which taxes remain delinquent shall commence on or before the second Monday in December of each year.


R.E.P. by Practice (Answer)
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Connecticut Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real property is assessed by the municipality every October 1st; most towns require payment in two installments, the first installment being due the July 1st following the assessment date and the second installment being due the January 1st following that. A few towns permit payment in quarterly installments.

For more specific real estate tax information, please refer to the respective closing customs of the eight County Bar Associations.


R.E.P. by Practice (Answer)
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Delaware Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

New Castle County – Tax Year is July 1- June 30 and taxes are due by September 30th, and become delinquent on October 1st.

Kent County – Tax Year is June 1 – May 31 and taxes are due by September 30th, and become delinquent on October 1st.

Sussex County – Tax Year is July 1-June 30 and taxes are due by September 30th, and become delinquent on October 1st.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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District of Columbia Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

The tax year is a fiscal year running from October 1 through September 30. Taxes are paid in equal semi-annual installments. Due dates are March 31 and September 15. Agents are required to obtain Tax Certificates from DC confirming the status of payment. DC aggressively pursues tax sales of properties in the year following any delinquency. See Office of Tax and Revenue web site: http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594366.asp


R.E.P. by Practice (Answer)
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Florida Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are paid a year in arrears. Taxes are due by April 1 of the following calendar tax year. If taxes are paid prior to the April 1 due date of the following calendar year, a discount will be applied to the payment as follows: if paid by November 30 of the calendar tax year, a 4 percent discount will be applied; if paid by December 31 of the calendar tax year, a 3 percent discount will be applied; if paid by January 1, a 2 percent discount will be applied, and if paid by February 28, a 1 percent discount will be applied.

Taxes become delinquent on April 1 following the calendar tax year, and if paid on or after April 1 of the following calendar tax year, a 4 percent penalty will be applied.

Florida Statute Section 197.122 and 197.162.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Georgia Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real property (ad valorem) taxes become a lien on all of the land owned by the taxpayer as of January 1st of each tax year until paid. The due dates for ad valorem taxes vary across the state and it is not uncommon for tax bills to come out later in the tax year. O.C.G.A. §48-2-56.

Please consult a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Hawaii Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Fiscal Year runs from 7/1 to 6/30 of the following year. First half taxes are due 8/20 of each year, and cover the period July 1 to January 1 of the following year; second half taxes are due 2/20 of each year and cover the period January 1 to July 1.


R.E.P. by Practice (Answer)
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Idaho Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes for the first and second half of the year are due on November 20. Taxes for the first half year are delinquent if not paid by December 20. Taxes for the second half of the year remain due until paid and are delinquent if not paid by June 20 of the following year.


R.E.P. by Practice (Answer)
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Illinois Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

  1. Illinois real estate taxes become a lien on the land on January 1 of the year before they are collected. NOTE: TAXES ARE COLLECTED 1 YEAR IN ARREARS.
  2. Cook County, Illinois sets its own date of collection. The first installment always has a delinquency date of March 1 and is equal to ½ of the previous tax payment. The payment of the second installment depends upon the completion of assessments and publication of the notices, and the mailing of the actual bills.
  3. In the remaining 101 counties, tax bills are due June 1 and September 1. Current unpaid taxes accrue interest at 1.5% a month or any portion thereof.


R.E.P. by Practice (Answer)
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Indiana Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Indiana real property taxes are taxed in arrears. Taxes for the current year become a lien as of March 1 of the current year but are not due and payable until the following year. The taxes are due and payable in two installments on May 10 and November 10.


R.E.P. by Practice (Answer)
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Iowa Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Please call 1-800-821-7154 for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Kansas Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

The tax year is the calendar year. Real estate/ad valorem taxes are due and payable on November 1st of each year. Tax bills for the current year are issued between November 1 and December 15. The taxpayer may elect to pay the entire bill by December 31 or in installments. If taxes are paid in installments, the first installment is due on December 20th. A statement for the second installment is issued in May of the following year and the payment is due on June 20th.


R.E.P. by Practice (Answer)
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Kentucky Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Tax bills generally come out in late October or into November, and can be paid with a discount until December 1, after which the face amount is due. Taxes become delinquent after January 1 of the following year. KRS 134.020. City taxes should be verified directly with the particular city, as their schedules may vary.


R.E.P. by Practice (Answer)
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Louisiana Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

The Tax Year for all parishes—Jan 1 to Dec 31

The Due Date for Orleans Parish only is January 31 and is payable “in advance”

The Due Date for all other parishes is December 31 and is payable “in arrears”

The Tax Collector for Orleans Parish only is the Department of Treasury-City of New Orleans.

The Tax Collector for all other parishes is the Sheriff for the Parish.

These officials should be contacted for amount of tax due and any interest and/or penalties.


R.E.P. by Practice (Answer)
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Maine Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Please consult a local underwriter for information relating to real estate taxes on the subject property. General provisions related to real property taxes commence at 36 M.R.S.A. 501. Provisions relating to delinquency and liens commence at 36 M.R.S.A. 891.


R.E.P. by Practice (Answer)
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Maryland Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

The fiscal year for real estate taxes is July 1 through June 30. Property tax bills are issued in July/August of each year by the 23 counties and Baltimore City, as well as the 157 incorporated municipalities in Maryland. Tax bills for a principal residence may be paid in two installments: one by September 30, and the other by December 31. Depending upon the county, there may be a discount for paying the entire tax bill in full by July 31/August 1.


R.E.P. by Practice (Answer)
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Massachusetts Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real estate taxes are assessed on January 1 of each year for the fiscal year that begins the immediately following July 1 and ends 12 months later on June 30. Payments are generally due quarterly – July, October, January and April – and are considered delinquent if not paid when due. Some municipalities collect on a half-year basis.


R.E.P. by Practice (Answer)
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Michigan Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
V 1

Minnesota Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Calendar year. First half payment due 5/15 and second half payment due 10/15. Payable for current year.


R.E.P. by Practice (Answer)
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Mississippi Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real Property taxes are paid in arrears. Taxes for the prior year are due January 1 of the next year and past due after February 1. If taxes are not paid by August, property is sold at a public tax sale. Owner has 2 years to redeem from date of Tax Sale, and if fails to timely redeem the Tax Deed will be issued to tax sale purchaser.


R.E.P. by Practice (Answer)
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Missouri Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

State and County: Tax Year is the calendar year. Taxes are due November 1 of the current tax year, delinquent December 31 of the current tax year.


R.E.P. by Practice (Answer)
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Montana Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Property taxes become a lien on January 1 of each year. Personal property taxes on property worth over $10,000 can become a lien on real property in some cases. First half of taxes are due by 11/30 of each year and second half by 5/31. Tax sales start on the last Monday of June and for the following three weeks. There is a 36 month redemption period.


R.E.P. by Practice (Answer)
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Nebraska Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Varies depending on county; proration practices vary also. Please consult a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Nevada Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Nevada Revised Statutes section 361; Real property taxes are assessed from July 1 to June 30th, collected in four installments per year. Installment payments are due on the third Monday in August, first Monday in October, first Monday of January, and first Monday of March. Late penalties accrue on any installment paid 10 or more days beyond the due date.


R.E.P. by Practice (Answer)
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New Hampshire Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Please consult a local underwriter for information relating to real estate taxes on the subject property. Provisions relating to collection and liens are set forth in NH RSA Chapter 80.


R.E.P. by Practice (Answer)
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New Jersey Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are due quarterly on the following dates:

First Quarter: February 1.
Second Quarter: May 1.
Third Quarter: August 1.
Fourth Quarter: November 1.


R.E.P. by Practice (Answer)
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New Mexico Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real property ad valorem taxes are a super-priority lien under state statute as of January 1 of each calendar year. See Section 7-38-48 NMSA 1978. Assessments of the value of real property are mailed to property owners each April. Taxes may be paid in two equal installments. Tax bills are mailed to property owners each October. The first half payment installment is due on November 10 and is delinquent after December 10. The second half payment installment is due on April 10 of the following year and is delinquent after May 10. Property with unpaid taxes for 3 years or more as of each June 30 is subject to being sold at a tax auction. Section 7-38-60 NMSA 1978.


R.E.P. by Practice (Answer)
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New York Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are assessed by each municipality, typically due 9/1 of each year for tax year 9/1 to 8/31, but may vary. Taxes become due on the lien date, which is typically 9/1 but can be paid in installments. Please consult a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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North Carolina Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are assessed on a calendar basis; assessment beginning on January 1, due and payable by September 1 and payable without interest through January 5 of the following year. County budgets are based on fiscal year July 1 to June 30 but tax rates are applied on calendar basis.


R.E.P. by Practice (Answer)
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North Dakota Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes paid in arrears. For example: 2012 taxes come out in December 2012 and are due 1/1/2013.


R.E.P. by Practice (Answer)
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Ohio Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are paid a year in arrears, and in semi-annual installments. Due dates vary from county to county, but are generally due in January and June.

Lien dates and delinquency dates can vary in each of the 88 counties; however, a majority of the counties set the semi-annual due dates sometime in January and June.

The tax statutes are extensive, and found generally in Revised Code Chapters 5713 and 5721.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Oklahoma Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real Estate Taxes/Ad Valorem Taxes become due November 1st; taxes can be paid in one or two installments. If paid in two installments, the first payment is due on or before December 31st and the second payment is due on or before March 31st. Ad Valorem Taxes are delinquent if not paid on or before the first day of January.

Ad Valorem Taxes, together with any interest, penalty and costs, which become a lien on real property, are deemed released and extinguished upon the expiration of 7 years after the date upon which they became due.


R.E.P. by Practice (Answer)
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Oregon Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Tax year is June to the following July. Taxes are certified in October.

First 1/3 are due November 15.

Second 1/3 are due February 15.

Third 1/3 are due May 15.

They are not due and payable until November 15 and become delinquent on May 16.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Pennsylvania Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

a) Tax Year - Local: Calendar; County: Calendar; School: Fiscal (July 1 through June 30) except for school districts of the first class, which are calendar year.

b) Due Dates - County and Local taxes or Philadelphia, Pittsburgh and Scranton City taxes--By April 31 of the taxing year; October 31 of the taxing year for School Districts other than Philadelphia, after which time the taxes are considered delinquent and an automatic lien dating as the first day of the taxing year.

c) Lien Date: If not paid, taxes become a lien against the property as of the first day of the taxing year.

d) Lien Duration: Once filed, the lien endures until paid or 20 years from the date of filing the claim, if not revived within that time for an additional 20 year period.


R.E.P. by Practice (Answer)
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Rhode Island Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

There are thirty-nine cities and towns, as well as a large number of Fire Districts. Most have a calendar tax year running from January 1st to December 31st, except Newport, Barrington and Woonsocket, which have fiscal years running from July 1st to June 30th. Please consult a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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South Carolina Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Ad valorem taxes on real property are paid annually in arrears; with taxes for the preceding year being due on January 15th of the following year. Tax bills are issued by each county in October.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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South Dakota Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Paid in arrears; 2011 taxes due January 1 but not delinquent if pay half by May 1 and remaining half by October 1.


R.E.P. by Practice (Answer)
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Tennessee Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real estate taxes are collected in arrears. Ad Valorem real estate taxes are due and payable on October 1st of every year. Real estate taxes become delinquent on March 1st, of the following year.

Please consult with a local underwriter for information relating to municipal real estate taxes on the subject property. The due date for municipal taxes varies in each municipality.


R.E.P. by Practice (Answer)
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Texas Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real estate taxes become a lien on January 1st of each year, tax values and tax rates are not set until rolls are certified in October. Taxes are not yet due and payable from January to October. They are due and payable after October 1 and delinquent February 1 of the following year, unless installment payments are paid.


R.E.P. by Practice (Answer)
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Utah Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes for the year beginning January 1st and ending December 31st are due no later than November 30th of that year.


R.E.P. by Practice (Answer)
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Vermont Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real property is assessed by each municipality on varying dates. There is no uniform tax year (some municipalities operate on a calendar year, while most operate on a July 1- June 30 year), nor is there a uniform due date for the collection of taxes. This information must be confirmed by the specific municipality in which the real property is located.

Please consult with a local underwriter for information relating to real estate taxes on the subject property.


R.E.P. by Practice (Answer)
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Virginia Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Tax year is calendar year. Most counties collect on the half year, although not all. Each county sets its own due dates. Exemptions and deferrals may be available.


R.E.P. by Practice (Answer)
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Washington Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes are liens on the property from January 1 in the year levied until paid. Due dates are April 30 (first ½) and October 31 (second ½). Delinquent taxes are subject to a 12% per annum interest rate computed on a monthly basis from delinquency date, and an additional 3% penalty is assessed on the amount of tax delinquent on May 31 of the year in which the tax is due. An additional 8% penalty is assessed on the total tax delinquent on November 30 of the year in which the tax is due.


R.E.P. by Practice (Answer)
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West Virginia Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Tax year is calendar year, but collected semi-annually. Discounts may apply if paid within certain time frames.


R.E.P. by Practice (Answer)
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Wisconsin Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Real estate taxes become a lien on January 1 of the year when taxes are levied. It is common to pay the taxes in two installments (January 31 and July 31). See Chapter 70 of the Wisconsin Statutes.


R.E.P. by Practice (Answer)
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Wyoming Real Estate Taxes

R.E.P. Topic by State (Question)

Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle.

Taxes for the year are a lien as of January 1st of that year and are due and payable in two installments. The first installment is due on September 1 of that year and is delinquent if not paid by November 10th. The second installment is due on March 1st of the following year and is delinquent if not paid by May 10th. A single payment can be made by December 31st.