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
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.