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OFFICIAL COUNTY POLICY DOCUMENT

Athens County, Ohio — Treasurer’s Office
Delinquent Real Property Tax Payment Plan Policy

Effective Date: 12/01/2025 Updated: 7/7/2026
Approved by: Taylor Sappington, Athens County Treasurer

I. Purpose

This policy establishes uniform procedures governing delinquent real property tax payment plans (“Delinquent Tax Contracts”) administered pursuant to Ohio Revised Code §323.31.

These contracts provide taxpayers a structured opportunity to resolve delinquent real estate tax obligations while protecting the fiscal integrity of Athens County and its taxing authorities.

Nothing in this policy creates a right to a payment plan.

II. Legal Authority

This policy is adopted pursuant to Ohio Revised Code §323.31 and related statutes authorizing county treasurers to enter into written delinquent tax payment contracts within statutory limits.

III. Eligibility

A property owner with delinquent real property taxes may apply unless:

• The parcel is subject to foreclosure proceedings (except as provided in Section XIII);
• The parcel is restricted by tax lien sale or court order; or
• The Treasurer determines a plan would not adequately protect County interests.

Submission does not guarantee approval. Approval is at the Treasurer’s sole discretion.

IV. Application Requirements

Applicants must submit:

1. Completed application
2. Proof of identity/ownership if requested
3. Required documentation
4. Required administrative fee and downpayment

Incomplete applications will not be processed.

V. Fees and Downpayment Requirements

Administrative Fee: $0 (no fees or interest for participation. This fee is in the process of phasing out as of 3/19/2024)

Standard Downpayment: 15% of the total balance owed on the parcel and all parcels involved.

Current Year Taxes:
Will be calculated and estimated into payment. The property owner will not need to worry about current taxes as long as the plan is current and paid, as those amounts will be paid and caught up too current as part of the plan’s structure.

Previous Unsuccessful Plans:
25% downpayment of the total balance owed on the parcel and all parcels involved.

VI. Term Limits

Maximum: 60 months (statutory maximum)
Recommended: 12 months (preferred; longer terms discretionary)

VII. Payment Plan Structure

• Monthly payments amortized after required downpayment
• Penalties and interest shall be suspended during the contract period so long as the taxpayer remains current on all payment plan installments and all newly assessed taxes.
• Current and future taxes will remain current as long as they are estimated into the monthly payment and included in the plan.
• ACH required for all monthly payments (All bank changes require 10 days notice to make changes effective for next draw)
• Returned ACH = missed payment
• All delinquent parcels must be included

VIII. Missed Payments & Default

Default occurs if:

• 3 consecutive missed payments; or
• 4 total missed payments; or

Upon default:

• Suspended penalties and interest are reinstated as permitted by law
• Full remaining balance becomes immediately due
• Foreclosure, tax lien sale, or other lawful remedies may resume
• Future plans may require 25% downpayment

IX. Treasurer’s Discretion

The Treasurer may approve or deny applications, modify terms, decline reinstatement, and impose additional requirements necessary to protect County finances.

X. Reinstatement

Not guaranteed. Requires payment of missed installments, reinstated penalties and interest, and updated terms if required.

XI. Protections While in Good Standing

While the taxpayer remains compliant with all contract terms and current tax obligations:

• Accrued penalties and interest remain suspended during the contract period
• The parcel will not be newly scheduled for foreclosure or tax lien sale for the covered delinquency
• Other unpaid taxes not covered by the contract may still be subject to lawful collection actions

XII. Effect of Default

Upon default, the contract becomes void and the Treasurer may pursue all remedies authorized under Ohio law. Suspended penalties and interest are reinstated as permitted by law.

XIII. Payment Plans for Parcels in Foreclosure Proceedings

Applicability

Applies to parcels already in active foreclosure proceedings.

To Pause Foreclosure

Property owner must:

• Submit written request
• Execute payment plan contract
• Pay 30% downpayment of entire balance owed on parcel as of present date
• Pay all court costs, foreclosure costs, publication costs, title work expenses, attorney fees (where applicable), and any other associated fees

The homeowner may be responsible for all court costs, foreclosure-related costs, and fees incurred in connection with the proceedings.

Foreclosure will not be paused until all required funds are received and contract executed.

Mandatory ACH

Monthly payments must be made via ACH/electronic withdrawal. No alternatives permitted. All bank changes require 10 days notice to make changes effective for next draw

Default Under Foreclosure Plan

Default if:

• 2 consecutive missed payments; or
• 3 total missed payments; or
• Failure to remain current on newly assessed taxes.

Upon default:

• Contract becomes void
• Foreclosure may immediately resume
• All legal enforcement remedies available
• Suspended penalties and interest are reinstated as permitted by law

XIV. Administrative Procedures

• Written notices issued
• Records maintained
• 30-day administrative review allowed
• Policy may be amended at any time consistent with Ohio law