Delinquent Tax Collection Rates

The following schedule provides penalty and interest rates for use in calculating the total amount of penalty and interest due on delinquent tax bills.  The rates in this schedule do not apply to taxes paid in quarter payments, or to delinquent taxes in years where a successful rollback election was held.  Value or exemption changes by the appraisal district may postpone the delinquency date.

Taxes not paid by January 31 will increase as follows:

If tax is paid in (MONTH) add: PENALTY + INTEREST = TOTAL PERCENTAGE (listed below)

February = 7%

March = 9%

April = 11% + 20% attorney fees for business personal property accounts 

May = 13%

June = 15%

July = 18%+ 20% attorney collection fees

Each Month after July incurs additional 1% interest

Accounts not paid in full by June 30 of the year in which they become delinquent are referred to the delinquent tax attorneys for collection and incur an additional penalty based on the base amount of the total taxes, penalties and interest due.  Any payment on the quarter payment plan that is not paid before the delinquency date for the installment accrues full penalty of 12% immediately, and begins to accrue interest at the rate of 1% per month until paid. Similarly, if the second half payment is not paid by June 30, the payment is delinquent. A 12% penalty is assessed on the unpaid tax as well as interest at the rate of 1% per month until paid.