What if I sell my unsecured property?

 

Ownership on the lien date of January 1 determines the obligation to pay taxes.  The Disposing of the property or moving from the county after January 1 does not relieve the assessee of the tax liability for the entire year of July 1 through June 30.

Any proration of the tax liability is a matter between the buyer and seller.  The owner at 12:01 a.m. on January 1 is liable to the tax collector for the entire amount of the tax bill.