Delinquent Taxes

County Property Tax notices are mailed out in late September or early October and are payable beginning the first Monday in October. They become delinquent March 1 each year. The Trustee's Office collects the County Property Taxes for the current year. Delinquent taxes remain in the Trustee's Office for one year while accruing penalty and interest of 1½% per month.

After taxes have been delinquent for one year, they are turned over to the Montgomery County Chancery Court and the Delinquent Tax Attorney for collection of delinquent taxes.

Once delinquent taxes are turned over to Chancery Court, additional fees and penalties accumulate as a result of prosecuting the tax collection suit. Penalty and interest continue to accumulate.

These taxes can now be paid at the Trustee's office. Payment must be made by certified funds (cash, cashier's check or money order) once the delinquent tax suit has been filed.

After the conclusion of the delinquent tax suit, the county holds a tax sale to sell property in order to collect delinquent taxes.

The Official Tax Sale List will be available Summer 2009. This website will be updated as properties become available for sale.