Taxes are considered delinquent when received after the grace period for the date which they were due. Delinquent taxes are charged interest pursuant to state statute at the rate of 8% for the first $1,500 and 18% for any amount over $1,500 of a delinquency. The rate is an annual rate, but accrues daily. Any payments towards a delinquent account will first be applied towards interest with the balance of the payment applied towards principal. Payments on delinquent accounts may not be made for less than the total interest due on the account.
For the exact amount to pay on a delinquent account, please call the Tax Collection Office.