- 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.
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