Changes the dates upon which property taxes are due and delinquent

HB 2964 changes property tax payment deadlines and requirements for taxpayers in counties with certain government structures. It mandates that county collectors mail tax statements showing current and delinquent taxes at least 30 days before the new delinquency date (end of February) and requires electronic mailing options for taxpayers who provide an email address. The bill also provides relief from penalties and interest if counties fail to mail statements on time or make errors in tax calculations, allowing refunds for affected taxpayers. Property taxes are now due by March 31 instead of December 31, with specific rules for late payments and interest charges.