County's tax collection vendor reports 95% levy collection and outlines delinquent-roll makeup

At the Walker County Commissioner's Court, Leslie Scottie of Perdue, Brandon, Fielder, Collins & Mott presented the county's delinquent-tax and fines report, explaining how the collection roll is sorted and what the office is doing to recover revenue.

Scottie said appraisal districts collect about 95% of the annual levy and that the delinquent roll the firm manages is a small portion of total taxes. The largest delinquency segment was described as "action pending" (about 32%), followed by deferral accounts (about 30%, typically taxpayers age 65+ or with disabilities who defer payment on homesteads) and litigation/suit accounts (about 24%). Scottie noted that 2024 delinquencies form roughly 30% of the delinquent roll and report figures indicated 54.30% collected for accounts turned over for collection in 2024 as of the end of March.

The presentation reviewed collection practice: outreach, title and probate research, installment agreements to avoid litigation where possible, and the filing of suits for accounts that do not respond. Scottie explained that deferred homestead accounts are subject to interest at 5% per year (versus 12% for non-deferred accounts) and that a 15% collection penalty attaches under contract when accounts reach the county's collection process.

Scottie also flagged administrative items including mapping issues for some older parcels that complicate collection and a forthcoming tax sale in July. The report included two large, recently added late delinquencies; staff said they were engaging in research and outreach to resolve those accounts when possible.

Commissioners asked clarifying questions about penalties, deferral mechanics and collection timing. The vendor indicated that many accounts are resolved via informal installment agreements without litigation. No formal action was required on the report itself; it was presented for the court's information and monthly oversight.