Based on the March 1st ownership year, taxes are due and payable the following year in two installments. Tax bills are mailed once a year; both the 1st and 2nd installment tax bill payment stubs are included. Due dates are on each installment statement. Taxes not paid on or before the due date are subject to penalty. Property with a total tax bill of $25.00 or less will be billed the total due on the 1st installment.