Business personal property accounts become delinquent whenever a trimester installment is missed.
- Taxes then become due and payable in full.
- These unpaid accounts are collected by the distraint warrant process.
- A distraint warrant, which is not a warrant for your arrest, is a legal document that allows the tax collector to enforce payment of the tax debt.
- If still not paid, secondary collection actions may commence, which may include, but are not limited to, garnishment of bank accounts or wages and seizure of property.
If your account is delinquent, please contact the personal property tax collector to discuss payment options or a potential payment plan.
Business personal property delinquent timeline
| Approximate Date | Action by County | Action by Taxpayer to End Delinquency |
|---|---|---|
| November 16, or as soon thereafter as possible | Notice of Intent (NOI) to issue a Distraint Warrant is sent which indicates the amount of delinquent taxes due and the date on which the distraint warrant will be issued. | Payment of delinquent tax and interest. |
| 30 days after NOI | Distraint warrant is issued and recorded by the County Clerk. Warrant to be sent by certified mail. Warrant fees apply. | Payment of delinquent tax, interest, and warrant fees. |
| At discretion of tax collector | Warrant is filed with the Secretary of State (UCC filing) | Payment of delinquent tax, interest, and warrant fees. |
| At discretion of tax collector | Final demand for payment is sent indicating balance due to avoid secondary collection activities. | Payment of delinquent tax, interest, and warrant fees. |
| At discretion of tax collector | Secondary collection activities may commence including, but not limited to, garnishment of bank accounts or wages, seizure of property, and liens on real property. | Payment of delinquent tax, interest, and warrant fees. |