The Tax Collector's Office is authorized to allow taxpayers an alternative payment plan (installment plan) if their estimated taxes are more than $100.00. The taxpayer must complete a Notice and Application for Alternative Payment form, or request in writing to the Tax Collector's Office prior to May 1.  The first payment must be made no later than June 30. Failure to make the first payment will automatically cancel the participant from the plan, and the taxpayer will be required to pay the taxes due in full by March 31.

Upon meeting the first installment deadline, the taxpayer is obligated to participate in the program for the entire year. Any amount remaining unpaid on April 1 is considered a delinquent tax. The following payment schedule applies to the installment plan:

• 1st Installment: 1/4 the total of estimated taxes discounted 6%.
  Payment due by June 30th
• 2nd Installment: 1/4 to the total estimated taxes discounted 4.5%.
  Payment due by September 30
• 3rd Installment: 1/4 the total estimated taxes plus the remaining ½ of any adjustment made for actual tax liability discounted 3%.
  Payment due by December 31
• 4th Installment: 1/4 of the total estimated taxes plus the remaining ½ of any adjustment for actual tax liability. No discount applies.
  Payment due by March 31st

Taxpayers participating in the Installment payment plan are automatically re-enrolled each year and do not have to complete a new application.

No other provisions in the law allow for partial payments.