Calendar of Events - Property Taxes (Real & Tangible)
January - Receive a 2% discount on payments of real estate property taxes.
- Receive a 2% discount on payments of tangible personal property taxes.
- Apply for property tax exemptions in the Property Appraiser's office through March 1. Exemptions include: homestead, widow, widower, disability, etc. Also file agricultural classification.
- File Tangible Tax Returns through April 1 in the Property Appraiser's office.
February - Receive a 1% discount on real estate property tax payments.
- Receive a 1% discount on tangible personal property tax payments.
March - Full amount due on real estate property taxes by March 31.
- Full amount due on tangible personal property taxes by March 31.
- March 1 - Last day to apply for exemptions through the Property Appraiser's office.
- Final installment plan payment is due by March 31, for both real estate and tangible property taxes.
April - All unpaid real estate property taxes become delinquent April 1. At this time a 3% penalty and advertising fees are added to the gross amount due.
- All unpaid tangible personal property taxes become delinquent on April 1. At this time a 1.5% penalty, collection fees and advertising fees are added to the gross amount due.
- New applications for the next year's Installment Payment Plan must be turned in by April 30, for both real estate and tangible property taxes.
- All unpaid tangible personal property taxes will be advertised.
- All unpaid real estate property taxes will be advertised.
- April 1 - Last day to file tangible personal property tax returns through the Property Appraiser's office.
May - Tax certificates will be sold on all delinquent real estate parcels. The sale will be conducted online. Visit www.leetaxsale.com.
- All unpaid real estate property taxes will be advertised.
June - First installment plan payment due by June 30, for both real estate and tangible property taxes.
July - Late payment of the first installment will be accepted up to July 31, for both real estate and tangible property taxes. No discount will be allowed and a 5% penalty will be added to the payment amount. Failure to make the first installment payment by July 31 will result in the taxpayer being dropped from the program.
- Tax warrants are issued on delinquent tangible personal property taxes.
September - Second installment plan payment is due by September 30, for both real estate and tangible property taxes.
November - Collection of real estate property taxes and tangible personal property taxes begins. Payment made by November 30 will receive a 4% discount.
December - Receive a 3% discount on real estate property tax payments.
- Receive a 3% discount on tangible personal property tax payments.
- Third installment plan payment is due by December 31, for both real estate and tangible property taxes.