Taxes for real estate and business personal property are normally due in Sumter County by December 1 of each year.
Mobile / modular homes are due May 1 of each year and motor vehicles are due based on the owner's birthday.
After the due date, for real estate and business personal property, interest at the rate of 1 percent per month is charged. Additionally, a penalty of 10 percent will apply to all taxes that are not paid within 90 days of the deadline. However, homestead property with a tax liability of less than $500 does not receive the 90-day penalty.
If the property taxes remain unpaid, the tax commissioner has the right and responsibility to levy on the property for non-payment. Of course we consider this a last resort for tax collection and prefer to use other collection methods.