Taxes become delinquent the day after the due date, and are assessed a late fee. Taxes due on a Saturday, Sunday or Holiday, are not due until the next business day, and become delinquent on the day after. City Council policy does not allow for grace periods or waiving of the late fees. Late fees are 8% incurred the day after the due date with interest at the rate of 1% per month or any portion thereof for the first 3 months and 1.5% per month or any portion thereof each month thereafter.
As per Title 12, Section 7, Application of Payment on Delinquent Taxes. Payment made on the account of delinquent taxpayers shall be applied:
First, to all outstanding personal property taxes for which said delinquent taxpayer is responsible
Second, to real estate taxes for which said delinquent taxpayer is responsible
Provided, however, that the holder of a mortgage or other lien upon real or personal property of a taxpayer may make payment on said taxpayer's account and may specify that such payment be applied on the tax assessed against the property covered by such mortgage or lien. Any taxes paid shall be applied to penalty, interest and oldest outstanding delinquency in that order first.
Postmarks & Meter Marks
Official U.S. postmarks are accepted if they bear the due date. Metered marks are not accepted if a U.S. postmark shows a later posted date. There is a drop box across the police department which is available until midnight on the due date. Anything placed in there after midnight, will be deemed late and subject to the above fees. It is suggested that if you wait until the last day to mail your payments that you not rely on your home or business carrier, or local post boxes. You should take your envelope and ask to have the date hand stamped and verified by you.