Payments, assistance, & taxes

Owner-occupied Real Estate Tax payment agreement

The Owner-Occupied Real Estate Payment Agreement allows homeowners to make affordable monthly payments on property taxes that are past due.

To be eligible, you must live in the home that you own. To stay eligible, you’re required to pay all new property taxes as they become due.

Determining payment amounts

There are two ways that the monthly payment amount can be determined. You can choose which of these two options the City uses to determine your payment.

Option 1: A set amount based on your household income

With this option, your monthly payment is a percentage of your monthly household income. Depending on your income and household size, your payment will be set at 5%, 8%, or 10% of your monthly income.

Household income and family size fall into four tiers.

Tier One: If your monthly household income is above 70% of the area median income, you are not eligible for Option 1.

Example: A family of four with a monthly household income of $4,684 and up is not eligible for a waiver under Option 1.

Tier Two: If your monthly household income is above 50% but no more than 70% of the area median income, you will pay 10% of your monthly household income.

Example: A family of four has a monthly household income between $3,347–$4,683. This family must pay 10% of their monthly household income. They are entitled to a waiver of 100% of the penalties that have accrued from late payment.

Tier Three: If your monthly household income is above 30% but no more than 50% of the area median income, you will pay 8% of your monthly household income.

Example: A family of four has a monthly household income between $2,026–$3,346. This family must pay 8% of their monthly household income. They are entitled to a waiver of 50% of the interest and 100% of the penalties that have accrued from late payment.

Tier Four: If your monthly household income is at or below 30% of the area median income, you will pay 5% of your monthly household income. Your monthly payment will be at least $25 a month.

Example: A family of four has a monthly household income between $0–$2,008. This family must pay 5% of their monthly income, but no less than $25, per month. They are entitled to a waiver of 100% of the interest and 100% of the penalties that have accrued from late payment.

Option 2: An individualized amount based on your income and expenses

With this option, you must provide information about your household income and your full budget (how you spend your money in a month). The Department of Revenue will review your income and expenses. We reserve the right to disallow expenses that are not reasonable and necessary. Any extra money in your budget must be used to pay your property taxes. That amount will then be set as your regular monthly payment for the homestead payment plan. Your monthly payment will be at least $25.

Applying for a repayment plan

Read and complete the Owner-Occupied Real Estate Payment Agreement application.

To prove eligibility under either Option 1 or Option 2, you will need to include the following:

  • Proof of residency. Two different forms of proof are required. One must be a valid government-issued photo identification, like a driver’s license, passport, or military ID. The other can be one of several options, including utility bills, voter registration cards, employment records, or other documents that show your name and the address of your property. A full list of accepted forms of proof is included in the application instructions.
  • Proof of income. Copies of income tax returns, pay stubs, benefits awards letters, court support orders, pension income statement, and similar documentation. See the application for more details.

If you’re applying for Option 2, you’ll need to complete the Supplement #2 form, where you’ll list your monthly expenses. Proof of these expenses may take the form of mortgage payment receipts, utility bills, transportation costs, medical bills, child support payments, and any other expenses. Supplement forms are included in the application document.


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