A Tax Certificate is assigned to current year tax bills that have an outstanding balance on September 1st of each year. This starts the countdown for taking Tax Deed/In Rem Foreclosure. Once real estate taxes are
unpaid for 2 years from the
date Tax Certificate is issued, the Tax deed/In Rem Foreclosure process begins with a publication in the local newspaper in April
(for delinquent 2022 taxes this will be April 2026), Title searches are then started 6 months after the publication. Fees incurred from the publication, title searches, certified mailings etc... are added to the unpaid taxes.