Cuyahoga County board adopts amendments to delinquent tax payment procedures

CLEVELAND — The Cuyahoga County Administrative Rules Board voted unanimously to adopt amendments to the county’s permanent rule on delinquent tax payment procedures, the board said during a meeting in Committee Room B.

The amendments clarify the definition of a “full collection cycle,” add an exception permitting final payment contracts for parcels with a homestead exemption that have reached decreed (journalized) foreclosure status, and align the rule’s treatment of properties in bankruptcy with the U.S. Bankruptcy Code.

The changes were presented by County Treasurer Brad Grama, who said the board’s staff adopted the revisions to make the rule easier for taxpayers to understand and to ensure it matches state and federal law. “We adopted these initially some time ago to make clear to the public what the procedures are in our office with respect to delinquent tax collections, and what their options are for getting on payment plans and delinquent tax payment contracts with the office,” Grama said. He added that the office will implement the revisions before the upcoming tax collection cycle so staff can begin offering contracts under the clarified rules.

On the definition, the rule previously described the collection period using a multi-step explanation that the treasurer’s office found confusing. The amendment replaces that wording with a clearer definition: a full collection cycle equals a year’s collection covering the two typical tax billings (February and July), followed by a courtesy delinquency notice in September and certification of delinquencies in October. The treasurer’s office said this change is intended to help taxpayers understand timing for notices and enforcement.

The second substantive change concerns foreclosure cases that are in decreed or journalized status and are scheduled for sheriff sale. The amended language permits the treasurer’s office to offer a final payment contract to parcel owners who are on the homestead exemption, as a condition of removal from the sheriff sale. Treasurer Grama said the prosecutor’s office agreed that homestead-bearing parcels merited additional consideration and that any contract would require the taxpayer to pay the costs associated with the foreclosure process.

The third change removes a categorical exclusion that previously made properties in active bankruptcy ineligible for delinquent tax contracts. The treasurer’s office said counsel concluded that federal bankruptcy law does not permit exclusion from programs solely because a taxpayer has filed for bankruptcy; the amendment therefore aligns county policy with the U.S. Bankruptcy Code.

Board members asked clarifying questions about how the homestead exemption works and how many delinquent parcels are homestead-eligible. Grama described the homestead exemption as a reduction in taxable value commonly used by residents 65 and older and by some permanently and totally disabled veterans; he said the income threshold is about $40,000 and that the exact figure changes annually. He said the number of parcels that reach decreed journalized status while already on the homestead exemption is “diminishingly small,” and that the office’s preference is to enroll eligible taxpayers in payment plans before cases reach foreclosure.

Before the main vote, the board voted 4–0 to suspend the board’s two-reading rule so the treasurer would not need to resubmit the amendments at a later meeting. After a brief call for any additional discussion, the board voted 4–0 to adopt the amendments as presented by the treasurer.

Votes at a glance - Motion to approve the minutes of the March 20, 2025 meeting — approved 4–0 (motion and second on the record; roll call indicates four affirmative votes by members present). - Motion to suspend the two-reading rule for the delinquent tax payment procedure amendments — approved 4–0 (all members present voted in the affirmative). - Motion to adopt the proposed amendments to the permanent rule on delinquent tax payment procedures — approved 4–0 (all members present voted in the affirmative).

The treasurer closed his remarks by reiterating that the office’s guiding principle is to provide as many payment opportunities as feasible, noting the county has offered payment plans of up to five years and encouraging taxpayers to contact the treasurer’s office for assistance. The board said it will reconvene in two weeks if there is business to consider; otherwise the next meeting will be canceled.