Property Tax Payment Law
The process of collecting delinquent property taxes is established by Public Act 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 FeesProperty 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 assessed in addition to the monthly interest rate of 1%. Interest continues to accrue at 1% per month for the next year. In year 2 the property is forfeited and 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 an annual interest rate of 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 tho the property owner. A personal site visit is also 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 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 of the 2 year cycle.
For example, people who fail to pay their 2017 property taxes will lose their property to foreclosure on March 31, 2020. Click here to view the Delinquent Tax Timeline.
Delinquent Tax Look Up
Click here to look up delinquent tax information.
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.
Please visit our Payment Center for information on payment options of delinquent taxes.