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Have you been charged a late fee that you do not agree with?

A taxpayer may request remission of a penalty for real estate or manufactured home taxes. Penalties can be refunded for the following reasons:

  • 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 payment was mailed on or before the due date but was not delivered/processed by the office. (Evidence of a timely mailing must be submitted - a private meter postmark is not a valid postmark for establishing the payment date.)

  • Tax was not timely paid because of serious injury or death of the taxpayer, or hospitalization of the taxpayer within 60 days before the due date, but was paid within 60 days after the due date.

  • Tax was not paid by due date because of negligence or error of the Auditor or Treasurer.

  • Taxpayer's failure to make timely payment of the tax was due to reasonable cause and not willful neglect. The Franklin County Board of Revision will review these requests on a case-by-case basis. Property owner should have paid the bill timely in each of the last three years preceding the late payment (or since acquiring the property).

  • Taxpayer did not receive a tax bill because 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.

Application for remission of Real Property, Personal Property and Manufactured Home Late Payment Penalties must be submitted to the Treasurer using Form 23A. Forms are available online or by mail.

Please Note: Penalty Forgiveness is also known as Penalty Remission and Penalty Remittance.