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| General
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| Unpaid property taxes become delinquent on April 1st of the
year following the tax year. For example, 2009 property taxes will
become delinquent on April 1, 2010 if they are unpaid. Delinquent real
estate taxes and delinquent tangible personal property taxes are handled
very differently. |
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Real Estate Taxes:
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 | On April 1st, a 3% penalty is added. Accounts unpaid as of May
1st are charged an advertising fee and are advertised in a local newspaper
three times during the month. To download a file that contains all
parcels advertised,
click here. (Note: This is a
large text file and may take a
while to download.) If the taxes remain unpaid, a tax
certificate or lien against the property will be sold on or before June
1st. It is important to note that once a certificate is sold, the
amount due increases substantially due to the costs of the sale and a
minimum of 5% interest. For more
information about the Tax Certificate Sale,
click here.
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| To redeem the tax certificate, all delinquent taxes plus accrued
interest, penalties, and advertising must be paid to the
Tax Collector. |
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| If the purchaser of the certificate holds that certificate for a period
of two years from the date of delinquency and it is not
redeemed, the certificate holder may file a tax deed application with the
Tax Collector. The property owner is notified of this action and if
the taxes are still not paid, the property will be sold to the
highest bidder in a public sale conducted by the Clerk
of the Circuit Court. For a list of the upcoming tax deed sales by
the Clerk and the property that may be available to be purchased,
click
here. Please note that if the taxes are paid prior to
the sale, the property will not be sold. |
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Tangible Personal Property Taxes:
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| On April 1st a $2.00 delinquent fee is added, and interest accrues at
the rate of 1.5% per month. |
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| Accounts unpaid as of May 1st are charged an advertising fee and are
published in a local newspaper by May 15th. If the taxes remain
unpaid, a warrant will be issued and the Tax Collector will petition the
Circuit Court to have a judge confirm the warrants. The costs
associated with the warrant are added to the tax bill. |
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| Once the warrant is confirmed, the Tax Collector is empowered to seize
and sell the personal property to pay the taxes and expenses associated
with the sale. |
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