What if the taxpayer sells the real property after January 1, and what if a bill is not received by the new owner?
Under state law, the listing taxpayer is the responsible party for the taxes on property owned by the listing taxpayer as of January 1 of each year, even if the taxpayer sold the property after January 1. The Tax Office makes efforts to notify new owners of the existence of tax bills, but state law only requires that the tax bill be sent to the taxpayer as of January 1 of that year, and to the last known address of the taxpayer. It is the duty of each owner of property to keep the Tax Office notified of address changes and to know that taxes are payable each year, regardless of whether a billing was received.
Under state law, the listing taxpayer is the responsible party for the taxes owned by the listing taxpayer as of January 1 of each year, even if the taxpayer sold the property after January 1. A change in the law was made in the summer of 2006, which provides that, for taxes which become delinquent on or after January, 2007, and only for the purpose of collecting those delinquent taxes, the listing taxpayer will be the record owner of the property at the date the taxes became delinquent. Even with this change in the law, the Tax Office has always made a good-faith effort to notify new owners of the existence of tax bills, but state law only requires that the tax bill be sent to the taxpayer as of January 1 of that year, and to the last known address of the taxpayer and/or new record owner. It is the duty of each owner of property to keep the Tax Office notified of address changes and to know that taxes are payable each year, regardless of whether a billing was received.
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- What if the taxpayer sells the real property after January 1, and what if a bill is not received by the new owner?
