Tyler

Property taxes become past due after Thursday, Jan. 31, Smith County Tax Assessor/Collector Gary Barber reminds property owners.

More information on tax bills can be found at www.smith-county.com.

Payments can be mailed (postmarked by those dates) or delivered to the tax office in the county's Cotton Belt Building at 1517 W. Front St.

The main mailing address is P.O. Box 2011, Tyler, 75710-2011.

Payments can be in cash, check or by money order or credit card. Log on either to the county's new property tax Web site, or to www.certifiedpayments.net. Use bureau code 5350820. There is a convenience fee of 2.5 percent.

Users will be able to print out a receipt.

Property owners (whose mortgage companies don't escrow their taxes) who have not yet received a tax statement should contact the tax office.

"State law says you're still responsible for the taxes, even if something gets lost in the mail," Barber says.

Penalties for late payment begin on Feb. 1, at 7 percent. That increases by 2 percent per month until July, when attorney fees are added, as well. Those fees are 15 percent of the tax bill; after that, another 1 percent is added per month until payment is made.

Elderly (over 65) and disabled residents qualify to make quarterly payments; no penalties or interest are assessed if payments are made on time (this only applies to homesteads). Paperwork must be filed and the first payment made by Jan. 31. For more information on this program, contact the tax office.

The tax office does accept partial payments on current and delinquent taxes, but those too must be made by Jan. 31 to avoid penalties for 2007.

The tax office telephone number is 903-590-2920.

The office is open weekdays from 8 a.m. to 4:30 p.m.