What is a delinquent tax?
A delinquent tax is a tax that has been forwarded to the county treasurer for collection on March 1 of the year after it was billed.
I have delinquent taxes. What is the process if the taxes remain unpaid?
On March 1, the first day of delinquency, the County Treasurer adds to the base tax 4% administration fee and 1% interest. Beginning in April, and each and every month thereafter the County Treasurer will add an additional 1% interest. In October a $15.00 certified mailing fee will be assessed. If the taxes remain unpaid on the succeeding March 1, the County Treasurer will forfeit the parcel and add $175, recording fees, posting fees, and an additional .05% interest for each prior 12 months. Costs will continue to accrue during the next 12 months. If the total of the taxes, interest and fees are not paid within 21 days after the judgment of foreclosure is entered on the property the parcel will be foreclosed and offered for public auction sale.
I didn’t receive a property tax bill from my local township or city. Will the county waive the interest on my delinquent taxes?
No. The county treasurer is required by law (sec. 211.56 of the general property tax act) to add a 4% administration fee on March 1st - the date taxes are turned over delinquent - and 1% interest per month. There is no provision for waiving these or any other fees.
Can I make partial payments?
Yes. Partial payments can be made at any time, but all statutory fees and interest will be applied to the unpaid balance.
My property taxes are too high. How can I challenge my taxable value?
Please contact the assessor in the city, township, or village where you reside.
What does forfeiture mean?
The forfeiture date each year is March 1st, one year after your taxes are turned over delinquent to the County Treasurer. This does not mean that you have lost your property. Forfeiture, as defined in the property tax laws, means that your property is being prepared for foreclosure.
What happens on the forfeiture date?
The County is required to add fees and retroactively increase interest to 1.5% per month.
Will my neighbors know that my property has been forfeited and subject to foreclosure?
Yes, if they ask or request to view your property information. Information concerning property assessment and taxes is public information.