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Tax Delinquency

Never ignore a tax bill. Taxes will remain due and interest will continue to accumulate until the bill is paid or removed by the Tax Assessor. If you fail to receive your tax bill, call the Tax Collector’s office. Failure to receive a tax bill does not exempt taxes or interest. You are responsible for obtaining your tax bill and paying the taxes on time. 

The Tax Collector's Office presents an annual list of names and addresses of delinquent taxpayers including the amount of the tax and the interest and other charges due.

When does a tax or sewer use bill become delinquent?

Per state statute, if a tax or sewer use bill is not paid within one month of the installment due date, it is considered delinquent. For example, if a bill is due on July 1, it becomes delinquent if paid or post marked after August 1. If August 1 falls on a Saturday or Sunday, then the bill may be paid on the first business day of August without penalty.

If I mail my payment, when is the latest I can send it without being considered delinquent?

The status of all mailed payments is determined by the post mark on the envelope. If a payment is post marked within the date allowed for timely payment, it is not considered delinquent. If a payment bears a private postal meter stamp and is subsequently over-stamped by the U.S. Postal Service with a later post marked date, the USPS post mark is considered the date mailed. If an envelope bears no post mark date, it must be received no later than the deadline date to be considered timely. All mail post marked after the deadline date is considered delinquent and interest is charged from the original due date through and including the month of the postmark. A partial month is considered a full month for interest calculations.

What if I am delinquent on my real estate taxes?

The tax office sends out a "Statement of Unpaid Taxes" after the second installment as a reminder. In addition, at the end of each fiscal year, real estate liens are filed against all properties on which there is either a delinquent real estate, or sewer use balance. At least fifteen days prior to the filing of these liens, a notice of intent to lien is sent to each delinquent taxpayer. If payment is not made, a lien is filed with the Town Clerk’s office. There is a $24.00 charge to release each lien, regardless of the delinquent amount due. At the time of payment, all interest, taxes and fees must be paid before the lien can be released. 

What are the penalties for delinquency?

  • Penalty interest – 1 ½% per month (18% per annum) from the original due date, on all delinquent tax, sewer use, and sewer assessments
  • Lien Release Fee - $24.00 for the release of each lien after receipt of full payment
  • DMV Reporting Fee - $2.00 is charged for each motor vehicle account reported to the Department of Motor Vehicles as delinquent
  • Collection Fees – All fees incurred by the Town after accounts have been turned over to our collection agency