SB 659 Requires collectors in all counties, except for counties under township organization, to mail property tax bills thirty days before the taxes are delinquent and allows for a waiver of penalties and interest when bills are mailed late
Sponsor: Dempsey Co-Sponsor(s)
LR Number: 4988S.02I Fiscal Note available
Committee: Ways and Means and Fiscal Oversight
Last Action: 5/18/2012 - S Informal Calendar S Bills for Perfection--SB 659-Dempsey and Rupp Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2012

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Current Bill Summary


SB 659 - Current law requires that collectors in certain counties mail resident taxpayers a statement of the property taxes the taxpayer owes at least thirty days before the taxpayer's taxes would be delinquent. This act extends this requirement to collectors in all counties, except for counties under township organization, which are subject to a different requirement.

This act also allows prohibits taxpayers in these counties, who pay their property taxes by fifteen days after the delinquent date, from being charged penalties or interest when the county commission certifies that the statement was not mailed by the deadline.

EMILY KALMER