County tax bills are mailed on February 14th and are payable penalty free until March15th. From March 16th to April 15th there is a 2% late fee. From April 16th to May 1st there is a 5% late fee. After May 1st the bill must be paid at the Niagara County Treaurer's Office in Lockport. Make checks payable to Niagara County Treasurer.