What if I did not receive a tax bill - am I still liable for the tax?

Yes. While the collecting treasurer is to send tax bills out to all known taxpayers, if the tax bill is returned due to a bad address or name, as the property owner you are still liable for the tax. Not receiving a tax bill, does not alleviate the tax burden. If you have not received a tax bill or have received late bills, you should check with your local treasurer or assessor to confirm that they have the correct owner name and address for billing purposes.