Personal Property Billing Steps

Step 1 Quarterly Billing

Personal Property tax is billed quarterly in two mailings. The First (1st) and Second (2nd) quarters are mailed out by June 30th. The Third and Fourth is mailed out by December 31st. Their due dates are the following:

  • First Quarter: August 1st
  • Second Quarter: November 1st
  • Third Quarter: February 1st
  • Fourth Quarter: May 1st

Note: If payment due date falls on a weekend, the due date will move to the first Monday after the due date.

Step 2 Demand Bill

Demand bills are issued after the 4th quarter due date of May 1st on all outstanding accounts. Sending a demand is a prerequisite to pursuing certain collection remedies including tax takings. The tax payer has at least fourteen days to pay the Demand Bill.

The demand charge is currently $10, the interest rate is 14% on the unpaid amount calculated from the due date of each quarter.

Step 3 Warrant

On bills remaining unpaid after the issuance and collection of Demands, the Town has the option of utilizing their Deputy Tax Collector to serve a "warrant" to all outstanding accounts. This requires an in-hand delivery or leaving a copy of the warrant at the delinquent's last known address. For this service, additional fees can be added to the outstanding account and becomes the responsibility of the taxpayer.