All taxes on real property, personal property, and improvements on leased land shall be paid in one of the following ways:
In full on or before January 31, paid to the local treasurer.
In two (2) installments, with the first installment payable on or before January 31 to the local treasurer, and the second installment payable on or before July 31 to the county treasurer. The exception being if the tax is less than $100.00 then the full amount is due on or before January 31.
City of Watertown Only - In 3 equal installments, the first installment shall be paid on or before January 31, the second on or before April 30, the third installment shall be paid on or before July 31.
Personal property taxes must be paid in full by January 31 unless installment options are indicated on the tax bill.
All payments through January 31 are due to the local treasurer. Payments made after January 31, including second installments and delinquent taxes are due to the county treasurer, except the City of Watertown. In the City of Watertown, all payments prior to July 31, including delinquent current year taxes and the three installments, are due to the city treasurer. All delinquent taxes paid after July 31 are due to the County Treasurer.