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2022-05 Department of Finance Real Property Tax Division Revenue Cycle Management
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2022-05 Department of Finance Real Property Tax Division Revenue Cycle Management
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8/9/2023 3:38:53 PM
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Five Main Actions a Municipality Might Take for Properties with Tax Debt <br /> <br /> 1. Take no action allowing the property tax debt to increase over time as penalties and <br /> interest are added to the taxes owed. As tax debt grows, the property owner has less <br /> incentive to maintain and pay off back taxes, while the property becomes increasingly <br /> risky for potential private buyers to acquire, and the County loses tax revenue. <br /> <br /> 2. Sell tax deeds and liens to the highest bidder, allowing the government to receive <br /> immediate revenue. Purchased properties are typically rehabbed or resold. <br /> <br /> 3. Convey tax liens to the municipality or land bank. Municipalities can decide to directly <br /> transfer tax liens on a property to a municipal authority or land bank. These entities may <br /> also transfer tax liens that remain unsold after public auctions. <br /> <br /> 4. Foreclose on the property and transfer title to the municipality, land bank, or a community <br /> development corporation (CDC). The municipality can convert the property for public use <br /> or convey it to a land bank or CDC to achieve community development goals. <br /> <br /> 5. Use tax abatement and relief programs to reduce the current tax burden. <br /> <br />RPT currently sells to the highest bidder with an upset price based on actual costs of prior <br />delinquent balances, fees, penalties, and interest. When a property does not sell, or if a <br />complicated scenario exists the division regularly classifies the property as one of several <br />categories, and the property is set aside. RPT's foreclosure dispositions includes practices 1 and <br />2. <br /> <br /> <br />13 Page <br />
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