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Payment Plans

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OFFICIAL COUNTY POLICY DOCUMENT
Athens County, Ohio — Treasurer’s Office
Delinquent Property Tax Payment Plan Policy
Effective Date: 12/01/2025
Approved by: Taylor Sappington, Treasurer

I. Purpose

This policy establishes consistent procedures for offering delinquent property tax payment plans (“delinquent tax contracts”) in accordance with Ohio law. These plans provide structured repayment while protecting Athens County’s financial interests and ensuring responsible administration.

II. Legal Authority

Authorized under Ohio Revised Code §323.31, permitting county treasurers to enter into delinquent tax payment contracts within statutory limits.

III. Eligibility

  1. Any property owner with delinquent real estate taxes may apply unless the parcel is already subject to foreclosure or prohibited from contracting by law.
  2. Submission of an application does not guarantee approval.
  3. Final approval and terms are at the Treasurer’s discretion.

IV. Application Requirements

Taxpayers must submit:

  • A completed Athens County Payment Plan Application
  • Proof of identity and/or ownership (as requested)
  • Any other documentation required by the Treasurer’s Office

V. Fees and Downpayment Requirements

  1. Administrative Fee: A non-refundable $50.00 fee is required for all payment plans.
  2. Standard Downpayment: 10% of the delinquent balance.
    • If current tax year balances are still owed, the current taxes must be paid first. Current year taxes can be paid in lieu of payment plan standard down payment.
  3. Applicants with Previously Unsuccessful Plans:
    • 25% downpayment required
    • $50 fee still applies

VI. Payment Plan Term Limits

A. Statutory Maximum

All payment plans are limited to a maximum of 60 months (5 years) with no exceptions permitted.

B. Recommended Term — 10 Months

While plans may legally extend up to 60 months, the Athens County Treasurer strongly recommends a standard payment plan length of 10 months for most taxpayers. This recommendation reflects the following priorities:

  • Encouraging taxpayers to resolve delinquencies as quickly as possible
  • Reducing long-term risk of default
  • Supporting more efficient tax recovery
  • Preventing delinquency balances from compounding

The Treasurer may offer terms longer than 10 months when appropriate, but plans at the 10-month duration are preferred for financial responsibility and administrative efficiency. The Treasurer’s Office may deny payment plans for terms longer than 10 months in any case.

VII. Payment Plan Structure

  1. Monthly payments are calculated by amortizing the remaining balance after the required downpayment.
  2. Current and future taxes must be paid on time throughout the plan. Nonpayment of current taxes constitutes default.
  3. ACH automatic withdrawal is the method of monthly payment plan payments. Returned ACH withdrawals count as missed payments.
  4. If paying current year taxes, current year must be paid with cash, check, or money order in order to post your payment for current year taxes. Electronic payments automatically post against the oldest balance, eliminating it as a method of upfront payment for current year taxes in lieu of a payment plan downpayment.
  5. If property owner has other delinquent parcels in their name, the Treasurer’s Office will require all delinquent parcels to be included in the payment plan.
  6. Parcels with $100 or less in delinquent balances must be paid in full before activation.

VIII. Missed Payments, Default, and Termination

  1. A payment is late if not received within the Treasurer’s grace period (normally 10 days).
  2. A plan is terminated if the taxpayer:
    • Misses three (3) consecutive payments, or
    • Misses four (4) total payments during the plan
  3. Upon termination:
    • Suspended penalties and interest are reinstated
    • Foreclosure or tax lien actions may resume
    • Any future application is treated as “previously unsuccessful” requiring a 25% downpayment

IX. Treasurer’s Discretion

The Treasurer’s Office reserves the right to:

  • Approve or deny any payment plan application for any reason
  • Modify or amend proposed plan terms prior to approval
  • Decline reinstatement of terminated plans
  • Establish additional requirements when necessary

Discretion ensures efficient administration and protection of county finances.

X. Reinstatement

Reinstatement of a terminated plan is not guaranteed and is granted only at the Treasurer’s discretion. Reinstatement requires full payment of all missed installments, penalties, interest, and fees.

XI. Protections While the Plan Is in Good Standing

While fully compliant:

  • The parcel will not be scheduled for foreclosure or tax lien sale for the covered delinquency.
  • Delinquent or unpaid current taxes may still be subject to collection actions.

XII. Administrative Procedures

  • Written notices will be issued for acceptance, delinquency, default, and termination.
  • Records of payments, communications, and status changes will be maintained.
  • Taxpayers may request administrative review of a termination within 30 days.