As lake area residents work Christmas presents into their December budgets, there’s one more thing that needs to be factored in…taxes. Personal property and real estate taxes are due by the end of the month and payments need to be postmarked by December 31st in order to avoid fees and penalties. Personal property tax is based on the value of taxable personal property including such things as vehicles, boats, livestock and farm machinery. Real estate taxes are also due by the end of December. If you have questions or did not get a tax bill this year contact your county collector’s office.