Delinquent Taxes

When are property taxes considered late?

Property taxes are due twice a year. You will receive a statement with upcoming due dates each Spring. Due Dates are always May 10th for the spring installment and November 10th for the fall installment. If either of those dates fall on a weekend or holiday, the due date will be the next business day.

What is considered an on time payment?

For payments to be considered on time they must be:
  1. Received on or before the due date by the County Treasurer.
  2. Deposited in the Unites States first class mail, and properly addressed to the Porter County Treasurer, with sufficient postage and legibly post marked by the United States Postal Service on or before the date due.
  3. Deposited with a nationally recognized express carrier, properly addressed to the Porter County Treasurer, verified by the express parcel carrier as paid in full for final delivery and received by the express parcel carrier on or before the date due.
  4. Deposited to be mailed through the US registered mail, US certified mail or US certificate of mailing, properly addressed to the Porter County Treasurer, with sufficient postage, and with a date of registration, certification or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the date due. PLEASE NOTE: We strongly discourage using US certificate of mailing as your payment envelope will not contain a post mark. If received after the due date, your payment will be processed as late and the account(s) will accrue penalties. Penalty will only be removed after the Treasurer’s office receives proof of on time US certificate of mailing. The taxpayer’s account will show online as having a delinquent penalty added and this cannot be removed from viewing.

Post mark does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.

What are the penalties for late payments?

Taxpayers who do not pay the "Total Amount Due" as shown on their Remittance Coupon by the due date are assessed a 10% penalty. However, if you have no prior delinquent taxes and no outstanding penalties from prior installments, your penalty will be reduced to 5% if the "Total Amount Due" is physically received by the Treasurer's office on or before the 30th calendar day after the due date.

How do I pay late payments with penalties?

You should pay the “Total Amount Due” as shown on your Remittance Coupon as soon as possible. Penalties are assessed on the 1st day and 31st day after the due date but are not finalized immediately. Finalized penalties will be available on the website after July 1st and January 1st following deadlines. Penalty amounts can be paid at anytime prior to the next deadline without further penalty.

Government Employees Who Are Delinquent

Persons who are late in payment of their property taxes and are employed by local political subdivisions, state government, INDOT, or state institutions and schools may have delinquent property taxes and penalties withheld from their paychecks. Said deductions may be made without prior notice to the employee.

Tax Sale And Certificate Sales

Before July 1st of each year, properties that have delinquent taxes, fees or penalties from the prior year May installment or older will be certified for Tax Sale. Generally, Tax Sales are held in the fall of every year. Certain unsold properties from the Tax Sale may be certified to the Board of Commissioners and subsequently offered for resale to the public through a Certificate Sale which is generally held in the spring following the Tax Sale. If you are facing the possibility of a Tax or Certificate sale, or your property has been sold at a Tax or Certificate Sale, you do have options. For more information about Tax and Certificate Sales and your options, visit Options For Certified Properties.

Delinquent Mobile Home and Business Personal Property taxes

All delinquent mobile home and Business Personal Property taxes are sent to American Financial Credit Services (AFCS) for collection services. If you have been sent to collections, you MUST pay AFCS directly. You can contact AFCS at (888) 317-2327 for any amounts in collections.