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Timeshare property taxes (by KC):

Timeshare property taxes are usually included within maintenance fee bills, identified therein as a specific line item. However, there are several states in which any and all timeshare property taxes in that state are billed entirely separately from maintenance fee bills. California and Maine both come immediately to mind; there may be a few other states as well.

In addition to being billed separately in such instances, the timing of those property tax billings is also completely unrelated to the timing of any resort's maintenance fee bill issuance. Municipal entities bill out for real estate taxes on their own established schedule (often quarterly, sometimes annually) and those municipal entities do not know (or care) about any resort timeshare maintenance fee billing schedules.