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Q. When are the tax bills sent out and when are they due?

The first tax bill of the year (Summer) is dated July 1st and is due August 15 without penalty, unless it falls on a weekend or holiday in which case the due date is the next business day. The second tax bill (Winter) is dated December 1st and is due February 14th of the following year without penalty, unless it falls on a weekend or holiday in which case the due date is the next business day. Payments received after the due dates are subject to penalties.