Delinquent taxes must be paid with certified funds (cash, credit card (2.39% fee), cashiers check or money order); no personal checks accepted. The date payment is received in the office determines the amount due.
All unpaid real estate taxes become delinquent on April 1 each year, with a 3% penalty added to the taxes. In the month of May, the delinquent taxes are advertised in the local newspaper once a week for three (3) consecutive weeks before a tax certificate sale is held following the payment deadline.
On or before June 1, the Tax Collector is required by law to hold a tax certificate sale. The certificates represent a lien on all unpaid real estate properties. The sale allows citizens to buy a certificate by paying off the owed tax debt. The sale is conducted in reverse auction style with participants bidding downward on interest rates starting at 18%. The certificate is awarded to the lowest bidder. Please click here for more information concerning tax certificates and the potential consequences if they are not redeemed by the property owner.
All unpaid tangible personal property becomes delinquent on April 1 each year, with 1.5% interest added each month, plus a collection fee of $10.00. On May 1st, a collection fee of 20% of the gross tax is added to the tax bill. Within 45 days of delinquency, the Tax Collector is required to advertise in the local newspaper all unpaid personal property taxes for one week. If the taxes remain unpaid, a warrant will be issued by the Tax Collector on June 1. Within 30 days of the warrant being issued, the Tax Collector applies to the Courts for a hearing to be held to ratify warrants which enables a Tax Collector to seize and sell personal property for non-payment of taxes.