Each January, the Jefferson County Treasurer sends every property owner a tax statement for the taxes due and payable in that year. Taxes are paid one year in arrears, meaning the statement covers taxes for the previous assessment year (i.e., 2001 taxes are payable in 2002).
Tax statements are for either real or personal property. Real property includes land and improvements (such as a house, manufactured home, garage, barn, etc.). Personal property includes fixtures, equipment and furniture used to conduct business and is attributable only to nonresidential property.
Every effort is made to deliver a tax statement shortly after January 1 each year. Failure to receive a tax statement does not relieve the property owner's liability for paying taxes on time.