Regular bills are generally mailed out in late April for the June 5 due date, and late October for the December 5 due date. During the course of the year outstanding bills are mailed out for parcels that have had address changes, Tax Relief for Elderly and Disabled adjustments, Land Use Assessment rollback adjustments, assessment adjustments, new construction, or have been retitled. Many residential parcels are subject to a mortgage with an escrow account for payment of taxes and insurance and therefore will not typically receive a tax bill. Property owners do not need to provide a copy of their tax bill to their mortgage company. See the Treasurer’s FAQ page for more information about mortgage company payments.