Delinquent Tax Information

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Property taxes are considered delinquent on January 1st of the following year the property taxes were due. At that point, the penalty rate increases, and interest is charged on the unpaid tax, penalty, and fees.

  • Interest: The current interest rate is 10 percent per year. The interest rate increases monthly.
  • Fees: A delinquent fee of $25.00 is imposed to cover the costs of publication and notification.

2024 Penalty Schedule (PDF)

Understanding tax forfeiture

Watch this video to learn more about how properties become tax-forfeited, delinquent tax payments and your options throughout the process.

Payments

Partial payments are accepted. Payments are applied first to penalties, then to interest, fees and taxes.

Payment plans, also known as Confessions of Judgement are available.

Property owners have three years to pay all delinquent taxes and redeem the property. Prior to 2014, owners of homesteads/cabins, or property located in a township had five years to pay all delinquent taxes and redeem the property. If taxes are not paid by the end of the redemption period, the forfeiture process is initiated.

Expiration of Redemption process

Formal notice of this pending action is given to the taxpayer in four ways:

  • A courtesy letter is sent to affected property owners in the first week in April.
  • A list of all affected parcels scheduled to forfeit is published in the county appointed newspaper for two weeks in May. This is known as the Expiration of Redemption list.  
  • The Expiration of Redemption list is posted in the office of Property Records and Property Tax Services and is available for public inspection. Parcels may have been paid since the list was published; call or check online to verify if taxes have been paid. Payment plans are available for delinquent property taxes.
  • The sheriff serves a copy of the notice to either an occupant or posts the notice for vacant and land-only property.
  • A fee is imposed on each parcel to cover the costs of publication, notification and sheriff’s services.
  • A letter is sent by certified mail to affected property owners in June.