Return of Unpaid Taxes by Tax Collector

This is part 1 in the Tax Claim Life Cycle series.

The first step in the tax claim process is the return of unpaid taxes by the tax collector.  By law, tax collectors must turn over a list of unpaid taxes to the county Tax Claim Bureau between January 1 and April 30.  County commissioners may pass a resolution fixing a specific return date, but it must be between January 1 and April 30.

Thus, the actual return date by which tax collectors must submit their year-end report to the Tax Claim Bureau varies by county.  Additionally, the county may only set a single return date for all taxes subject to return.

Interest begins accruing at 9% per year on the first day of the month following the established return date.  For example, if the county sets the return date at January 31, returned properties would begin accruing 9% interest on February 1.

The 9% interest rate is fixed by law and may not be adjusted at the county level.

For additional information, refer to Section 307 of the Real Estate Tax Sale Law.

 

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