Payment Conditions:

• Payment must be made in United States funds drawn on a United States bank.
• The taxes are payable only by cash, bank draft, certified check, money order, US postal money order or cashier's check. 
• Payments must be received by the Tax Collector's Office on or before the last working day of the month to be considered paid in that month. 
• The postmark date is not proof of payment.
• Property taxes still delinquent on June 1 will be included in the tax certificate sale. For more information about the tax certificate sale, click here.

Detailed Instructions for inquiring on your delinquent taxes.

Delinquent Tangible Personal Property Taxes
Tangible Personal Property Tax is delinquent on April 1, at which time 1.5% monthly interest charge is added to the total amount due. Within 45 days after delinquency, the property is advertised in a local newspaper, and advertising costs are added to the total.

Tax warrants are issued June 1 on all unpaid tangible personal property taxes. Within 30 days, the Tax Collector must file a petition with the circuit court for an order directing levy and seizure of the property. If the circuit court finds that the taxes that appear on the tax roll are unpaid, the court shall issue its order directing the tax collector or his or her deputy to levy upon and seize so much of the tangible personal property of the taxpayers who are listed in the petition as is necessary to satisfy the unpaid taxes, costs, interest, attorney's fees, and other charges.

Important Information
Tax liability follows the property, not the owner. If the ownership of the Tangible Personal Property has been transferred and the warrant is issued in the name of the former owner, it is important to note that the "lien" attaches to the tangible property. If taxes remain unpaid, this lien survives the sale or transfer of the property. Therefore, it is very important to verify that tangible taxes are paid prior to the purchase of a business, mobile home or rental property.