Commonly Used Terms
Delinquent: Failure to do what is required by law or obligation; overdue in payment.
Execution: A notice of delinquent taxes due.
Levy Cost: A charge imposed when property is seized for non-payment of taxes. The charge offsets the cost incurred by the County in collecting the taxes.
Personal Property: Movable items of property that are not permanently affixed to or part of real property. Examples are automobiles, boats, business furniture, fixtures and airplanes.
Quitclaim Deed: A deed of conveyance provided without any assurance or warranty of validity. A quitclaim deed is evidence of good title but not clear title.
Redemption: Payment of taxes, levies, penalties and interest by the delinquent taxpayer after real property has been sold at a delinquent tax sale. This process allows the delinquent taxpayer to retain possession of the property.
Frequently Asked Questions
Q: How can I purchase properties seized for non-payment of taxes?
A: Attend the annual tax sale. The date of the delinquent tax sale is advertised in local newspapers and on our website.
Q: Can I make payments on my delinquent taxes or redeem my property in installments?
A: No. However, if you owe several years' taxes, you may pay one year at a time (provided your property was not sold in the tax sale). You must pay the oldest year first. If your property was sold in the tax sale and several years' of taxes are owed, you must pay all taxes owed.
Q: What methods of payment are accepted for delinquent taxes?
A: Cash, personal checks, business checks, certified checks, money orders, debit/credit cards are acceptable during most of the year. No personal checks or debit/credit cards are accepted approximately 6 weeks prior to the tax sale. However, during the annual tax sale you must pay with cash, US Postal money order, or cashier's check. No personal checks or debit/credit cards are accepted.
Q: If I pay someone else's delinquent tax bill, does the property become mine?
A: No, anyone can pay a tax bill unless it was sold in the tax sale. However, payment of someone else's tax bill does not give one claim to the property.
Q: If my property is sold at the Delinquent Tax Sale, can I get it back?
A: Yes, when real property or mobile homes are sold at the delinquent tax sale, the defaulting taxpayer has one year from the date of the sale to redeem the property. In order to redeem property before it is conveyed to a new owner, the defaulting taxpayer must pay the redemption amount. This consists of the taxes, penalties, and interest on the bid. The form of payment accepted for redemption of property is cash, cashier's check, or money order. No personal checks, debit/credit cards can be used to redeem property sold at the tax sale.
Q: If my property is sold at the Delinquent Tax Sale, what happens to any leftover money after the taxes, penalties, levy costs and interest are paid?
A: If the bid amount exceeds the delinquent taxes, penalties, levy costs and current year's taxes, an overage amount is created. If the property is conveyed to the bidder, the defaulting taxpayer is entitled to the overage money. This money is available to the defaulting taxpayer for (5) years after the date of sale.