What are the penalties for late payment?

There is a 5% penalty added to bills paid after the due date and an additional 1% per month penalty thereafter.

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1. How and when are the Village Taxes to be paid?
2. What are the penalties for late payment?
3. Why can’t the Board of Trustees waive the late payment penalty?
4. I just paid off my mortgage. What do I do about paying property taxes?