The Douglas County Treasurer’s Office will mail nearly 46,500 tax statements today.

The first payment of one-half of the personal property tax bill is due by Dec. 20 and should be paid to avoid penalty and interest. If it is not paid the full year total becomes immediately due and payable. Second-half payments will be due May 10.

Tax payments can be mailed to the county treasurer in the return envelope being provided, paid in person at any of three treasurer’s office locations or paid online at the douglas-county.com Web site. Office locations are Douglas County Courthouse, 1100 Mass.; 2108 W. 27th St., in the Park Plaza shopping center; and in the Dillons grocery store at 3000 W. Sixth St.

Payments also can be placed in drop boxes at the courthouse or the Park Plaza location.

People qualifying for the 2005 Homestead advancement program must have eligibility verified by the Douglas County clerk before making payment. Only the clerk’s office in the courthouse and the treasurer’s office on 27th Street can process verifications.