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Delinquent Taxes and Lien Dates

All personal property tax is delinquent when any installment is not paid on time. Personal property can be seized. The responsible taxpayer can be served with a warrant 30 days after delinquency.

Real property tax is delinquent if not paid by May 15th. Foreclosure proceedings on real property begin when taxes have been delinquent for three years.

(*) Accounts subject to Foreclosure—
Real property tax accounts with an unpaid balance for any tax year marked with an (*) on the front of your tax statement are subject to foreclosure if not paid on or before May 15th.

Property tax payments MUST be credited to the earliest year that taxes are due. For example, if you owe taxes for 2009, 2010 & 2011 any payment made will be first applied to 2009 and so forth.

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