Property Tax Payment Law
The process of collecting delinquent property taxes is established by Public Act 123 of 1999. Property with taxes that are over 2 years delinquent will be foreclosed and the property will be sold at public auction. This is different from the collection process that was followed prior to 1998, where property owners had more time to pay their taxes before foreclosure.
When taxes are not paid at the township/city/village level by March 1st of each year, the County Treasurer pays the taxes on behalf of the taxpayer and then goes through a 2 year process of collections.
Interest Rate & Other Fees
Property owners face high interest and fees for not paying their taxes on time at the local level. In the first month the County takes over collection from the township/city a one-time 4% administration fee is added in addition to the monthly interest charge of 1%. Interest continues to accrue at 1% per month for the next year. In year 2 when the property is forfeited, forfeiture fees are added in the amount of $235.00 and monthly interest is increased to 1.5% per month which is retroactive to day 1 of the delinquency. This equates to 12% in year 1 and 18% in year 2.
During the 2 year period taxes are collected in the County Treasurer's Office, there are 2 regular mail notices and 3 certified notices sent to the property owner. A personal site visit is made, along with 2 postings in a local newspaper in an attempt to make sure a property owner is aware of the delinquency and pending foreclosure. The owner has the right to question the validity of the taxes at both the Show Cause hearing in January and the Judicial hearing in February, in the year of foreclosure.
Payments can be made and are encouraged if you are not able to pay the taxes in full. Payments are accepted from March 1st the year the property becomes delinquent, until March 31st, 2 years later.
For example, people who fail to pay their 2018 property taxes will lose their property to foreclosure on March 31, 2021.
Click the image to view the Delinquent Tax Timeline
Balance Inquiries/Tax Look Up
We accept email requests at firstname.lastname@example.org for delinquent tax balances. If you are a third party (not the owner of the property) we do charge a fee of $1.00 per request, per parcel. We bill for these charges on a monthly basis if your cumulative total for the month is over $5.00. If it is the first time you are requesting information from our office, please make sure to provide a billing address; If complete information is not provided your request will not be processed.
Please note: For current year real property tax, special assessments, or personal property tax, please contact the local unit township/city/village directly.
Click the image for balance inquiries and to look up delinquent tax information
Please visit our Payment Center for information on payment options of delinquent taxes or click image below.
Click the image for information to pay delinquent taxes