When are taxes due if they are assessed a late fee on December 1?

The correct choice is based on the standard timing associated with tax dues and the imposition of late fees. Taxes that are due on a certain date will typically have the deadline set before any penalties are applied. In this case, since a late fee is assessed on December 1, it indicates that taxes must be paid by the end of November in order to avoid this additional charge.

Therefore, if taxes are assessed a late fee on December 1, it logically follows that they must be settled by the last day of November—hence the answer is associated with November 30. This aligns with common practice regarding tax payment deadlines, where late fees are enforced after the last permissible day for payment.

Understanding these timelines is critical for compliance, as mortgage professionals must be aware of when payments are due to avoid penalties that could affect a borrower's financial obligations and overall mortgage compliance.