Delinquency penalty and interest waivers

From the 2024 DOR Tax Exemption Study

84.56.025 - Delinquency penalty and interest waivers Description County treasurers must waive interest and penalties on delinquent property taxes when one of the following occurs: - Notice was not sent to the taxpayer due to an error by the county. Interest and penalties are reinstated if the taxpayer fails to pay delinquent taxes within 30 days of receiving proper notice. - The taxpayer fails to make one payment on their personal residence due to hardship caused by the death of their spouse. - The taxpayer fails to make one payment on their parent's or stepparent’s personal residence due to hardship caused by the death of their parent or stepparent. County treasurers may, at their discretion, waive interest and penalties on delinquent property taxes when the taxpayer pays an erroneous amount due to an error made by the taxpayer. Purpose Provides relief for taxpayers in cases of errors or hardships. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.160 $0.160 $0.160 $0.160 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the curre