Property taxes on real estate paid after the due dates accrue interest at the rate of 12% per annum until the date of the tax lien auction. Delinquencies are normally advertised during the month of October and the tax lien sale is held in early November. It is beneficial to pay the tax by the end of September in order to avoid charges which result from the advertising of delinquent tax accounts and before the tax lien sale as described above. If the tax cannot be paid, there is a three year redemption period during which time you can pay the delinquency plus accrued interest and fees. Keep in mind that the next year's taxes will be due the first of the year. The onus is on the taxpayer to take every effort to keep from becoming delinquent on the payment of their property taxes, as a result of continued delinquency could ultimately be the loss of ownership of the property. If you have more questions, please contact the Citizen Assistance Center at 303.438.6390.