Delinquent Tax Collection
The purpose of the Delinquent Property Tax Division is to collect back taxes, which include county or state taxes that are at least one year past due. The efforts of the Fayette County Attorney’s Delinquent Tax Division generate more than $1,000,000 annually in tax revenue for Fayette County that would otherwise remain unpaid.
Process
- After property tax bills become delinquent and are transferred from the Sheriff to the County Clerk, they become certificates of delinquency and are submitted to our office for collection.
- Letters are then sent to the delinquent taxpayers advising them that the bills are subject to collection and outlining the potential consequences of non-payment, up to and including foreclosure.
- Once these bills are advertised and sold by the Clerk, third-party investors have the opportunity to purchase them. Following a third-party purchase, substantial statutory fees and interest may be added to the tax bill.
Installment Payment Plans
Taxpayers may be eligible to enter into installment payment agreements with this office. The terms and conditions of those agreements are determined by the County Attorney. If an agreement is established prior to the Clerk’s sale and the taxpayer remains current on their payments, the underlying bills are not subject to purchase by third-party investors.
Our office is dedicated to working with local property and business owners to ensure prompt payment through manageable arrangements. Please contact our office with any questions or to determine if you qualify for a payment plan.