Delinquent Tax Collection
SCOTT COUNTY
Delinquent Tax Collection
One responsibility of the County Attorney is to assist with the collection of delinquent property taxes. The duties of the County Attorney’s Office include assisting the Property Valuation Administration in Tax Assessment Appeals and working with the Sheriff and County Clerk on all tax matters. 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. Our office sends letters to the delinquent taxpayers advising them that the bills are subject to collection and addressing the possible results of non-payment.
Taxpayers may be eligible to enter a payment plan with the County Attorney’s Office. The terms and conditions of those agreements are determined by the County Attorney. If a payment plan is entered into prior to the Clerk’s sale and the taxpayer is current on the payments under the agreement, the underlying bills are not subject to be purchased by investors.
In certain limited circumstances, a property owner may obtain a waiver of property tax penalties and interest. These instances include but are not limited to death or serious illness of a taxpayer or a member of the taxpayer’s immediate family at time the tax bills were mailed or due and undue hardship which can include the loss of a job or unexpected emergency at the time the tax bills were mailed or due. To request a waiver, you must complete a waiver request form and submit it with all supporting documentation to the Scott County Attorney’s Office. Once received, the Request Form is reviewed by the County Clerk, Sheriff, and County Attorney, each of whom will approve or deny the request. A request must be approved by all three officials to remove all penalties and interest. Approval is discretionary.
Please contact our office with any questions you might have, to see if you qualify for a payment agreement, or to request a waiver. You may contact us via email at Julie.rupert@scottky.gov