Delinquent Tax Payment Options
Ohio Revised Code Section 323.31 outlines provisions for a Delinquent Tax Contract which may be established by the Seneca County Treasurer enabling a taxpayer to make scheduled delinquent installments on real property tax.
A Delinquent Tax Contract is initiated when the owner of the property comes into the Seneca County Treasurer’s office, signs the contract and pays the first delinquent installment and any current tax that may be due. The Delinquent Tax Contract permits a minimum of two-years to pay off the prior delinquency. As a courtesy, coupons are provided to make the scheduled monthly delinquent installments. Payments for delinquent installments may be made at any time during the same month they are due; however the delinquent installment must be received or postmarked on or before the last day of same month.
- The Seneca County Treasurer establishes the amount of each delinquent installment.
- A separate bill will be mailed semi-annually for the current tax per the Delinquent Tax Contract; it must be paid in full on or before the due date on the tax bill.
- No grace period for payment of current tax is allowed within the Ohio Revised Code.
- Late payment or non-payment of either the delinquent installment or the current tax payment will render the Delinquent Tax Contract void and the taxpayer will lose their right to renegotiate a new Delinquent Tax Contract.
- Advanced delinquent installments may be made without penalty but will not replace a scheduled monthly delinquent installment payment.
- The entire balance of tax may be paid off at any time in advance without penalty.
As long as the Delinquent Tax Contract remains valid, all interest and penalty charges are not applied to the account. If the Delinquent Tax Contract is voided, previously accrued interest charges will be immediately applied to the account. Voiding a Delinquent Tax Contract may subject the property to foreclosure proceedings.
Payment of the delinquent installments may be made with cash, a personal check, money order or cashier’s check and must be made out for the exact amount of the delinquent installment(s). The canceled check will be your receipt.
Please contact the Seneca County Treasurer’s Office
at 419-447-1584 for additional information.