A taxpayer may request that a penalty for late payment of real estate or manufactured home taxes be forgiven using the form below.
Penalties can be refunded for the following reasons:
- Tax was not timely paid by due date because of negligence or error of the auditor or treasurer.
- Taxpayer did not receive a tax bill or a correct tax bill and attempted to obtain one within 30 days of the due date.
- Tax was not timely paid because of serious injury, death or hospitalization of the taxpayer (within 60 days preceding the due date), but was paid within 60 days after the due date. Taxpayer must submit proof of the above.
- Tax payment was mailed on or before the due date (evidence must be submitted of timely mailing). A private meter postmark is not a valid postmark for establishing the payment date.
- Taxpayer did not receive a tax bill because the mortgage lender failed to notify the treasurer that the mortgage was satisfied and the bill was not sent to the taxpayer. The penalty waiver applies only to the first tax bill after satisfaction of the mortgage.
- Taxpayer's failure to make timely payment of the tax was due to reasonable cause and not willful neglect. The Ross County Board of Revision reviews these requests on a case-by-case basis.