TAXES
O.S. 68 1997 § 2913-2916
Tax statements are mailed in November or early December. If you do not receive your statements by mid-December, please contact our office immediately. Please verify that you have received all of your statements and that everything is correct. However failure to receive a tax statement does not exempt any person who is subject to taxation from paying taxes. O.S.68 1997 ss 2915.
The County Assessor determines property values. If you have any questions concerning your assessment, please contact the County Assessor’s Office.
Taxes must be paid in full or half by December 31. If you choose to pay half, you must pay the first half by December 31, and the second half if due by March 31. Statements that are $25 or less must be paid in full. If your taxes are not paid by December 31, penalty accrues at 1-1/2 percent per month until taxes are paid. Penalty on second half starts in April and accrues at 1-1/2 percent per month until taxes are paid in full. However, we offer a 15 day grace period. Penalty and interest will start on January 16th. If you do not pay at least half by January 15th, the full amount becomes due with interest. The penalty will then change on the first of every month thereafter.
If you enclose a self-addressed, stamped envelope, your receipts will be mailed back to you. You may also print your receipt online by locating your tax item(s) and clicking on your name. Please allow 5-7 days for payments to be reflected online. If you need assistance with our website, please contact the County Treasurer's Office or the webmaster.
If your mortgage company is responsible for paying your taxes through an escrow account, the statement will be sent directly to the mortgage company. You will not receive a statement. If you receive a tax statement that should be paid by your mortgage company please forward it to them immediately. Most mortgage payments are not received in our office until the end of December and may not be credited until the first part of January. To verify that your taxes have been paid, locate your tax item(s) online and click on the tax amount. To print a receipt, click on your name.
In the event no purchase is made, the remainder property is deeded to the County.
A real estate mortgage tax is charged on every type of conveyance (document of property transfer) issued for the purpose of collecting money as a lien against real estate. This tax is to be paid by the Mortgagee, Mortgagor, or any other interested party (68 O.S. 2001-1904). Lenders must ensure that Mortgage Information Form (No. 443) is presented with each mortgage instrument filed. The amount of the tax depends on the terms of the mortgage. The mortgage tax is rounded up to the next $100.00 when paying the maximum amount (10¢). Notarized affidavits must accompany all modifications.
Rate of tax on each $100 and each remaining fraction thereof:
The Treasurer's office makes every effort to ensure the correctness of this web site. Any error contained herein does not constitute a waiver of tax amounts by or for the Delaware County Treasurer's office or the Taxpayer.
