– I have some property taxes due this month (home & car), which could be representative of any kind of irregular expense you face.  Insurance premiums, annual dues, taxes, tuition and other things are similar.  One way to deal with these is to divide the total amount due by twelve, and save up 1/12th of the total each month, then pay the bill when it comes.  This helps establish routine and regularity for your budget.

– Alternatively, if you have enough flexibility and room in your budget, you can incorporate them into the budget as they come.  Bill for taxes?  Put it in the budget!  It’s fine to do this if you don’t mind the variability and have the ability to cover it as it comes without messing up your budget.  I know people who do it both ways.

– If you decide to save up for these things monthly, you have to avoid the costly mistake of spending according to your checking account balance.  If you do that, you won’t end up having the money you “set aside” for those bills when they come due.