Tax bills go to Concord property owners listed on tax records as of January 1st of 2021. Taxes are based on the January 2021 value of real properties, and property tax rates set by County and municipal officials in June. The original due date of bills is September 1, but taxpayers are given the three-month window to pay before penalties kick in. After January 5th, 2022, property owners are subject to interest charges, collections and/or tax foreclosure.