Real Estate Collection Guidelines

Taxes on Real Estate in the Town of Warren are generated every year in June and are due and payable on July 1 of that year. If full payment is not made within one month of the due date, the outstanding tax amount becomes delinquent and subject to interest in the amount of 1.5% per month from the due date of July 1.

In the interest of fair and equitable enforcement of tax collection, the following guidelines are now in place.

  1. Delinquent notice statements of unpaid balances plus interest will be mailed to the tax address on file at the end of every month.
  2. Notice of Intent to Lien will be sent to delinquent taxpayers before the end of the fiscal year.
  3. Liens will be placed on the property of delinquent taxpayers at the end of the fiscal year.
  4. Any currently delinquent taxpayer with a history of collection efforts of delinquent taxes other than monthly delinquent notices within the last three fiscal years will be mailed a letter demanding full payment of current and delinquent taxes (Tax Collector’s Demand Notice) if no attempt has been made to pay delinquent taxes as of three (3) months after the current due date (July 1 of the current year).
  5. Any currently delinquent taxpayer with no history of delinquent tax collection efforts other than monthly delinquent notices will be mailed a letter demanding full payment of current and delinquent taxes (Tax Collector’s Demand Notice) after two years of liens placed on the property with no attempt to pay delinquent taxes either partially or in full.
  6. If the Demand Letter elicits no response from the delinquent taxpayer, the Account will be turned over to the town attorney for foreclosure.