Delinquent Property Taxes
This section explains what happens when secured property taxes are left unpaid, outlines the penalties associated with delinquent taxes, and describes an installment plan to redeem property on which delinquent taxes are owed.
If You Do Not Pay
If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on December 10 (or next business day if it falls on a weekend or holiday), or payment is not postmarked by that date, the installment becomes delinquent, and a 10% delinquent penalty is incurred. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (or next business day if it falls on a weekend or holiday), or payment is not postmarked by that date, it becomes delinquent, and a 10% delinquent penalty plus a state imposed cost charge of $10 is added. Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquency date, the same penalties and charges accrue as for delinquent annual taxes.
All unpaid delinquent taxes become tax defaulted at the close of business on June 30 (or next business day If June 30 falls on a weekend or holiday). Once a property becomes tax defaulted, a redemption fee of $15 is added and additional penalties begin to accrue at the rate of 1.5% per month on the first of each month.
Power of Sale
If taxes remain unpaid for five years following their tax default, the property becomes subject to the Power of Sale. This means the property may be sold at a public tax sale auction or acquired by a public agency if you do not pay (redeem) the taxes before the date the property is offered for sale or acquisition.
The amount needed to redeem a tax-defaulted property in full is the sum of the following:
- The total amount of unpaid taxes for all delinquent years
- A 10% penalty on every unpaid installment
- A $10 cost for each delinquent year
- Monthly penalties of 1.5% accrued since the default date(s)
- A state redemption fee of $15
- Miscellaneous fees if applicable
Redeem Your Property
To obtain the amount required to redeem your property, contact the Tax Collector's Office by calling 707-253-4312. When the redemption amount is calculated, the total taxes owed for all delinquent years are combined.
If your property is less than five years delinquent and you are unable to pay the full redemption amount (i.e., unpaid taxes for all delinquent years plus penalties and charges), you may initiate an installment plan of redemption. This plan allows you to make payments on your delinquent taxes over a five-year period beginning the date you initiate the installment plan.
Installment Plan of Redemption
- To initiate an installment plan of redemption, you must:
Make an initial payment of at least 20% of the redemption amount, plus a $57 set-up fee
- Pay your current year's taxes.
If you initiate an installment plan between July 1 and the following April 10, the current year's taxes and any supplemental taxes must be paid by April 10 or the plan will default. To initiate a plan between April 11 and June 30, the current year's taxes (plus any penalties and charges) and any supplemental taxes must first be paid in full. You can open an installment plan after the date the property becomes tax defaulted (June 30) until the property becomes subject to the power of sale.
Under the installment plan, you are required to make payments on the delinquent taxes each year for five years in addition to paying each year's annual taxes. By each April 10, you must make payments equal to 20% or more of the redemption amount, plus interest (which accrues at the rate of 1.5% per month of the unpaid balance once the plan has been initiated). If you fail to make any installment payment, fail to pay your current year's taxes or fail to pay any supplemental taxes on or before April 10 of each year, your plan will default.
You may, however, pay the total unpaid balance plus accrued interest any time before the final payment is due.
If you wish to inquire about an installment plan of redemption, contact us at 707-253-4312.