Section 10-102 - Annual property tax due dates(a) Except as otherwise provided in this title, property tax is due on July 1 in each taxable year.(b) Except as provided in § 10-204.3 of this title, property tax that is due on July 1 of the tax year may be paid without interest on or before September 30 of the tax year, and is in arrears after September 30 of the tax year.(c) Property tax for a full year that is imposed as of a semiannual date of finality may be paid without interest:(1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or(2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.(d) Personal property tax may be paid without interest or penalty: (1) on or before September 30, if the bill is submitted on or before August 31 of a tax year; or(2) on or before 30 days after the date the tax bill is received or reasonably should have been received or available if the tax bill is submitted after September 1 of the tax year.