There is no appeal against the penalty without extraordinary circumstances such as, City Hall strikes or disruptions to normal municipal operation, or natural disasters. Penalty relief must be approved by city council.
Penalties for Current Taxes
2 penalties are charged of 5% of outstanding taxes to total 10%
First 5% penalty is applied midnight after the property tax due date in July
Second 5% penalty is applied midnight after the first Monday in September
No other charges/interest is applied for current taxes
After December 31 current taxes become arrears
Penalties for Arrears and Delinquent Taxes (taxes outstanding for 1 & 2 years behind respectively)
Arrears taxes is any outstanding property tax balance one year behind (after December 31)
Delinquent taxes is any outstanding property tax balance 2 years behind
From January 1, arrears and delinquent balances gain daily interest penalty.
The interest percentage charged is set quarterly based on prime rate.