This question is for County Treasurers who accept partial payments toward delinquent parcels (not in foreclosure) that are NOT under a written contract because the taxpayer cannot afford a contract. Do you have a policy that allows this or can you point me in the direction of what authority we operate under in order to accept these payments? Thank you!
Melissa Koch
Wayne County Treasurer
mkoch@wayne-ohio.org
Theresa Moore on Monday 03/02/2026 at 08:25 AM
We accept whatever they can pay whenever they can pay it. We explain that any payment they make will go to the oldest charges first and penalty and interest can still accrue.
Andrew Smarra on Monday 03/02/2026 at 10:14 AM
We accept any payments.
The payment plan simply stops the assessment of penalties and interest. Simply paying towards and outstanding balance reduces the penalty and or interests but it doesnt stop it from being applied.
Traci Stamper on Tuesday 03/03/2026 at 02:12 PM
Partial payments are accepted. When a taxpayer cannot come up with the money for a contract our office uses a basic payment agreement that can be signed by the taxpayer stating they will make the said monthly payments to keep on file.
Randy Kuvin - Warren County Treasurer on Friday 02/27/2026 at 04:05 PM
R.C. 323.132 provides general authority to accept such payments:
"...A county treasurer may accept partial payments of taxes. Any overpayment shall be refunded by the treasurer in the manner most convenient to the treasurer. When the amount tendered and accepted is less than the amount due, the unpaid balance shall be treated as other unpaid taxes, and, except when the unpaid amount is the penalty or interest and charges on the unpaid taxes, the treasurer shall notify the taxpayer of such deficiency.