Payments must be received or postmarked on or before the scheduled due date. Payments made within 10 days past the due date will receive a 5% penalty. Payments made 10 days past the due date will receive a 10% penalty. Delinquent accounts are also assessed interest charges. The Tax Commissioner establishes the interest rate each year.
The Treasurer’s office provides taxpayer friendly assistance in paying past due taxes by offering delinquent payment plans. The Treasurer’s primary concern is working with taxpayers to obtain a satisfactory means of repayment of their delinquent taxes in order to prevent possible foreclosure. Every effort is made to avoid the cost associated with the foreclosure process.
A five-pay contract is available to delinquent taxpayers. The delinquency is divided into five equal installments, which enables the taxpayer the ability to pay the delinquent amount over a 2-1/2 year period. The current taxes must be paid timely in addition to the installment amount for the duration of the plan. The Treasurer may authorize a ten-pay contract for taxpayers who demonstrate unusual financial circumstances.
Please note: Contracts may only be reset three times. Missing a payment on a delinquent contract will void the contract and foreclosure proceedings will continue.