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Deliquency


Real Estate Delinquency


Unpaid Real Estate taxes become delinquent on April 1st of the year following the year of assessment. At this time, interest of 3% and an advertising charge is added to the tax amount due.

If the taxes remain unpaid on or before June 1st, a tax certificate, or lien against the property, will be sold for the amount of the unpaid taxes, interest and costs.

Interest accrues on the tax certificate from June 1st until the taxes are paid.

After two years, the tax certificate holder is eligible to file for a Tax Deed Application, which could result in the loss of the title to the property.


Tangible Personal Property Delinquency


Unpaid Tangible Personal Property taxes become delinquent on April 1st of the year following assessment.

Within 45 days after the personal property taxes become delinquent, the Tax Collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each.

Tax warrants are then issued in May on all unpaid tangible personal property taxes.

After July 1st, the Tax Collector appears before the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs.

When a tax payment is mailed and has a postmark that indicates the tax payment is delinquent, then the date the payment is received shall determine the payment that is due, including interest, costs, as well as actions to be taken, such as the issuance of a tax certificate or a tax warrant.