Property Taxes are due at the end of November of each year to take advantage of any County discount for early payment, so we try to collect this money from the net rent income corresponding to the 3 months preceding this month. Sometimes, the property tax amount due is greater that the money we can accumulate from the tenant's rent net payment during those preceding months. In that case, we either ask the Landlord for an owner contribution or cover the shortage ourselves from our operating account and the deduct this money from the coming rent payments. If any, any overage left after the payment of the property taxes is sent to the Landlord along with the payment corresponding to December.
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