By law, property taxes are based on ownership as of April 1st. Bills are mailed to that address.
If you sell your property after April 1st:
- You are responsible for forwarding the tax bill to the new owner
- The new owner is responsible for knowing the due dates and paying the taxes
If your property is subdivided after April 1st:
- Your bill will still cover the entire original parcel
- You are responsible for making sure the tax bill is paid in full