-
There is a 10% penalty for late payment of real estate taxes and car taxes. The 10% penalty is applied to
the total of the "To be paid by Taxpayer" amount, as shown in
the middle of your bill. There is also a 10% penalty for late
filing of car tax returns. Interest accrues on both tax and penalty at
the rate of 1% annually for real estate taxes and 5% annually for car
taxes.
There is a 10% penalty for late filing of business license (BPOL) applications, or for the failure to pay the BPOL tax on time. Only the late filing penalty shall be imposed for BPOL taxes if both the filing application and payment are late; however, both penalties may be assessed if DTA determines that the taxpayer has a history of noncompliance. In the case of the assessment of additional tax, any tax not paid within 30 days will be charged a 10% late payment penalty. Interest accrues on both tax and penalty at the rate of 5% annually for BPOL.
-
A waiver of penalty
and interest will only be granted where it is determined that
failure to pay or file was in no way the fault of the taxpayer or is
the documented fault of County tax officers.
-
Overdue taxes are subject to collection action by the County, including the seizure of cash, property, and other measures.