First Three Years of Delinquency
Property taxes may be paid in three installments, on November 15, February 15, and May 15. Any real property tax amount remaining unpaid on May 16 is delinquent.
For example, property taxes can be paid in full by November 15 or in three installments: November 15, February 15 and May 15. Any taxes remaining unpaid as of May 16 are delinquent.
- May 16 of the following year taxes are one year delinquent;
- May 16 the next year taxes are two years delinquent;
- May 16 of the year after, taxes are three years delinquent.
The property would be subject to foreclosure when the taxes are three years delinquent.
You will receive notices to tell you about the foreclosure process.
- The tax statement you get each year shows delinquent taxes, and the current year's tax. Also on the statement is the delinquent year which causes the property to be subject to foreclosure.
- If the tax on your property is unpaid after May 15 of any year, you will get a delinquency notice telling you the date after which foreclosure proceedings will begin.
Note: If the 15th falls on a weekend or holiday, the due date will be the following business day.