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Board adopts local law to make tax installment agreements available after one year of default and move to monthly payments
Summary
Warren County unanimously adopted Local Law No. 3 of 2026 to conform the county's delinquent tax installment payment plan to state law by allowing installment agreements after one year of default, capping down payments at 25% (not required 25%), and moving from quarterly to monthly payments to help taxpayers avoid foreclosure.
The Board of Supervisors on Jan. 16 approved Local Law No. 3 of 2026, which amends the county's delinquent tax installment payment plan to bring Warren County into conformance with state law and to reduce the number of properties entering tax foreclosure.
County legal staff outlined the principal changes: taxpayers may enter an installment agreement after one year of default (instead of multiple years), down payments are capped at 25% rather than fixed at 25% of multiple years of arrears, and payment schedules move from quarterly to monthly to make installments more manageable. The county attorney said the changes should lower monthly payments and help prevent residential properties from moving toward foreclosure.
The county attorney tied the policy shift, in part, to the U.S. Supreme Court decision in the Hennepin County case, saying it increased the importance of avoiding surplus funds from foreclosure sales and reducing the number of properties reaching foreclosure. Supervisors asked clarifying questions about administration of installment agreements; the county attorney said the treasurer's office will continue to administer payment plans.
During the meeting the county attorney also reported that the 2026 tax foreclosure lawsuit had been filed with 232 parcels listed (down from 445 parcels in 2025) and that mailings to interested parties would be sent Jan. 23 and notices published beginning Jan. 24.
The clerk recorded the roll call for resolution 34 and the transcript states "Resolution passes with 947 votes in favor."
