If a payoff
is requested after September 1, the balance may not include the current year's property tax amount. Please contact the Deferral Unit.
Deferral program laws require that the department pay the taxes due on November 15 for all accounts active in our system as of September 1.
If the deferral account is active and the taxpayer does not want the program to pay the property taxes, we must receive a cancellation statement, signed by the participant(s), prior to September 1.
If, between September 1 and November 15, the property becomes disqualified (i.e. sold or changes ownership, the participant moves, or the participant dies) or
if a cancel statement is received, then
the program will still pay the current year's property taxes.
department sends a paper report or electronic file to the counties in
September of each year identifying the accounts on which the department
will make payments on behalf of the taxpayer.
Payments will be by electronic transfer on November 15.
LiensThe department will record a lien for each approved property. Lien documents are sent to the county clerk's office to be recorded. The lien attaches to the property on July 1 of the year for which property taxes were first deferred. Lien fees are charged to the deferral account.
a deferral account is paid in full and closed, the department will send
a lien release document to the county to be recorded.
Lien release information In order to process a lien release on a deferral account, we require the following:
- The deferral account must be paid in full, including the current year's property taxes. For active accounts receiving payment in full between September 1 and November 15.
- A completed cancel statement must be signed by all deferral participants or by their representatives.
- Participants may re-apply for the deferral program between January 1 and April 15.
applicant may sell part of their property and remain on the deferral
program. The county needs to provide the department with the value of
the segregated parcel, tax rate, and tax amount for each year deferred.
The department will calculate the interest and send a billing to the
applicant for reimbursement of taxes for the segregated property. When
the department receives payment and a copy of the recorded deed, a
partial lien release will be processed.
Personal manufactured structures Manufactured structures taxed as personal property qualify for the deferral programs.
Information regarding the
ownership and location of all manufactured structures is maintained by
the Department of Consumer and Business Services. The counties may
access the information through the LOIS system. When an application is
approved, the Department of Revenue will be listed on the LOIS System as
lien holder. The county needs to notify Revenue if there is a change of
ownership request for a manufactured structure under the deferral
Usually, payment in full
must be sent to the Department of Revenue before the lien will be
removed and any changes can be made regarding the ownership of the
If a manufactured structure
is abandoned, the department needs to receive a copy of the Notice of
Abandonment. After the abandonment process is complete, the department
may close the deferral account, remove the security interest from the LOIS
system, and process the lien release.
Delay of foreclosure
Approved applicants with delinquent taxes for years prior to being granted deferral
may apply for delay of foreclosure through the county. Personal property
(manufactured structures/floating homes) doesn't qualify for the delay.
Please notify the department via email of all approved delays.
When a deferral disqualification occurs, the delay of foreclosure will end. Delinquent taxes and interest become due to the county on August 15 the year following the deferral disqualification. The county may initiate foreclosure proceedings at that time.
The department is paid by the county for amounts owing on a deferral account at the conclusion of the foreclosure process.