Responsibilities of Land Owners

All persons who acquire real estate through the means of a deed, will, divorce decree or any other vesting document during a tax year (October 1 through September 30) are responsible for properly assessing that property into their name for the next tax year. In order to comply with this responsibility the new owner will need to bring a copy of the deed, will, divorce decree or other vesting document into the Revenue Commissioner's Office.

In addition to the above, should the owner of any real estate make any changes to any existing improvements thereon, or should any improvements be removed or destroyed during any tax year, it shall be the responsibility of the owner to report those changes to the Revenue Commissioner's Office. Failure on the property owner's part to report those changes could result in paying taxes on improvements which no longer are subject to taxation or paying a penalty for failing to report those changes to the Revenue Commissioner's Office.

The property owner is responsible to ensure that the taxes on the property he owns is paid prior to December 31st of each year. If the property taxes are included with the owner's house payment, the lending institution holding a mortgage on the property will pay the taxes. However, it is the responsibility of the owner to ensure that the taxes are paid. Taxes become due on the 1st day of October each year and if not paid by the 31st of December they become delinquent. A late charge and penalty will be added to all taxes paid after December 31st.