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Penalty Waiver Request

A taxpayer may request a remission of penalty. Taxes must be paid in full or on a delinquent payment plan in order for a waiver to be considered. Supporting documentation is required to substantiate any claim. The following is a list of reasons waivers may be granted:

  • Tax payment was mailed on or before due date but was not delivered/processed by the Treasurer’s Office. (evidence of timely mailing must be submitted, i.e stop payment of original check, check register in conjunction with bank statement, etc…)
  • Taxpayer did not receive a tax bill because the mortgage was satisfied and the bill was not sent to the taxpayer, The penalty waiver applies only to the first tax bill after mortgage satisfaction.
  • Tax was not timely paid because of serious injury, death of the taxpayer, or hospitalization of the taxpayer within 60 days of the due date.
  • Taxpayer’s failure to make timely payment of the tax was due to reasonable cause and not willful neglect. The Lake County Board of Revision will review these requests on a case by case basis. Property owner should have paid the bill timely in each of the last three years preceding the late payment (or since acquiring the property if owned less than three years).

Application for Remission Forms (DTE23A) must be submitted to the Treasurer’s Office in writing or by email. Forms are available online or by mail.