Annual tax bills and the first installment of semi-annual bills are due on or before September 30th and become delinquent on October 1st. The second semi-annual installment is due December 31st and becomes delinquent January 1st.

Delinquent tax bills are subject to interest and penalty at the rate of 1 2/3% (1.667 per month on the unpaid balance) per month until paid in full. The total late charge is 20% annually as set by Resolution following County Council action, and which is composed of 8% interest and 12% penalty. Interest and penalty are calculated on the net amount of the bill, after any credits are applied.