When Ohio taxes become “delinquent”
Ohio real estate taxes are billed in two halves, and missing one due date doesn’t make a parcel “delinquent” in the legal sense right away. That label comes later: under R.C. 5721.01, delinquent lands are parcels with taxes still unpaid when the county treasurer and auditor make their settlement at the end of the collection period.
At that point the auditor:
- certifies the parcel on the delinquent land list and delivers that list to the treasurer;
- compiles a delinquent tax list, and a separate list for vacant land;
- publishes the list twice within 60 days, under R.C. 5721.03: first in a newspaper of general circulation in the county, then either in a newspaper or on a county website for two weeks.
Under R.C. 5721.10, the state then holds the first lien on the parcel for the taxes, assessments, interest and penalty. That lien comes ahead of your mortgage.
The one-year clock to foreclosure
Ohio law sets a firm trigger. R.C. 5721.10 says that if the taxes aren’t paid for one year after being certified delinquent, the state shall start foreclosure, unless one of two things is true:
- the county sold or assigned a tax certificate on the parcel; or
- the taxes are under a valid delinquent tax contract with the treasurer.
R.C. 323.25 directs the treasurer to sue to enforce the tax lien once taxes stay unpaid 60 days after the delinquent duplicate is delivered, and R.C. 5721.18 directs the prosecuting attorney to file once the auditor certifies the parcel. In practice, counties choose which delinquent parcels to pursue first. The Stark County Treasurer, for example, says an account delinquent for at least one and a half years without a contract can be sent to the Prosecutor.
Your right to a delinquent tax contract
The strongest protection for an owner-occupant is R.C. 323.31. If you own and live in the home, or own agricultural land, and there’s no outstanding tax certificate or foreclosure judgment, you get at least one opportunity to sign a written delinquent tax contract with the county treasurer. Later contracts are up to the treasurer.
The contract can be signed any time before the foreclosure is adjudicated. While you keep it, the prosecutor won’t start a foreclosure on those taxes. If you default, the treasurer certifies it void and the case can go forward.
The two counties put this into practice differently:
| Summit County (Fiscal Office) | Stark County (Treasurer) | |
|---|---|---|
| Plan length | Monthly amount set by a tax collector based on what you can pay | 12 months for $1,000-$1,999 owed; 24 months for $2,000 or more |
| Down payment | Not stated | 20% of the delinquent balance plus the current half |
| Interest on the old balance | Frozen while you’re on the plan | Not stated |
| Current taxes | Must be paid when due | Must be paid in full by due dates |
| Phone | 330-643-2600 | Treasurer’s office |
Summit’s plan has been offered since 1987. Stark won’t offer a new contract if you defaulted on a previous one.
Tax certificates: a second path some counties use
Instead of foreclosing right away, a county treasurer can sell a tax certificate on the parcel. The buyer pays the delinquent taxes and gets the state’s first lien, with interest, but not ownership. R.C. 5721.10 says no state foreclosure is filed while a certificate is outstanding.
The certificate holder can file for foreclosure itself after one year, under R.C. 5721.37. Summit County holds a certificate sale once a year. The full process, including Summit’s interest rates and redemption plans, is in the Summit County tax lien sale guide.
How a tax foreclosure plays out
A tax foreclosure looks much like a mortgage foreclosure, with the treasurer as plaintiff. In Stark County, the Treasurer describes it this way:
- the Prosecutor files a complaint, and you’re served by certified mail;
- you have 28 days to respond, and fees are added as soon as the complaint is filed;
- if it isn’t resolved, an order of sale goes to the Sheriff, and the sale is advertised for three consecutive weeks.
Tax sales differ in one key way: in Stark the house is not appraised, and the minimum bid is the taxes and costs. Some unoccupied parcels skip the court entirely and go to the county Board of Revision, explained in the Board of Revision tax foreclosure guide.
Paying it off: redemption until confirmation
You can stop a tax foreclosure by paying in full. Under R.C. 5721.25, after a case is filed but before the confirmation of sale, anyone entitled to redeem can pay all taxes, assessments, penalties, interest, charges and costs and show the property complies with zoning and building, health and safety codes.
R.C. 5721.25 also lets you enter a delinquent tax contract after filing, if you haven’t defaulted on one before for that property, payable over up to five years. The statute says signing it doesn’t stop the case from reaching judgment, and the court or board of revision can end the contract if its terms aren’t met. If you pay instead, the Stark Treasurer requires the payoff in certified funds, and says full payment redeems the property, dismisses the complaint and cancels any sheriff’s sale.
Selling a house with delinquent taxes
You can sell a house with back taxes. Because the state holds the first lien, the title company pays the delinquent taxes, penalties and any case costs from your proceeds at closing, before the mortgage. Once paid in full, a pending tax foreclosure is dismissed. In Stark, the Sheriff’s page notes a private sale can be negotiated even after a tax sale is scheduled, though the sale is only canceled once everything is paid.
The seller’s side of that decision is covered on selling a house with back taxes, and the current county offices are on our Summit County and Stark County pages. If you want to see whether a sale would clear the taxes and the mortgage, send us the address for a written number.
