PROPERTY TAX COLLECTIONS--1999

TABLES 1 - 6

 

Collections data are obtained from county treasurers for all taxing districts imposing an ad valorem property tax, either authorized by statute or approved by voters. Special benefit assessments levied on other than an ad valorem basis are not included.

 

PROPERTY TAXES DUE IN 1999 (TABLES 1 AND 2)

Property taxes levied in 1998 and due in 1999 were $5,057 million, increasing $358.7 million, or 7.6 percent, from the amount due in 1998. Collections of taxes due in 1999 totaled $4,891 million, increasing $345.1 million, or 7.6 percent, from 1998. The collection response rate in 1999 of 96.7 percent was down slightly from the 96.8 percent in 1998.

During the year, tax roll cancellations (transfer to exempt status, correction of errors, destroyed property, and uncollectible accounts) exceeded tax roll additions (omitted property, property removed from exempt status, and new structures not previously on the rolls) by $8.2 million. The resulting year-end unpaid balance was $157.6 million, up $11.6 million from 1998. This amount equaled 3.1 percent of the 1999 tax roll.

Garfield County led all counties last year with a 98.9 percent collection response, followed by Columbia County with 98.2 percent, and Benton County with 98.1 percent. All together, 32 counties reported a collection rate of 95 percent or above, with 7 counties collecting less than 95 percent.

 

DELINQUENT PROPERTY TAXES (TABLES 3 AND 4)

Delinquent taxes (taxes on the rolls previous to the 1999 tax year) were $224.2 million. Of this amount, plus additions, $136 million was collected during the year. The statewide response rate is 60.7 percent.

Thirty-six counties had a 50 percent or better collection rate in 1999, the same number as in 1998. In 1997 35 counties had a 50 percent or better collection rate. For 1999, 20 counties had delinquent collection rates of 60 percent or greater.

 

CURRENT AND DELINQUENT PROPERTY TAXES (TABLES 5 AND 6)

The combined amount of current and delinquent taxes due in 1999 was $5,281.2 million. Collections totaled $5,027.3 million, 95.2 percent of the total due. At the end of 1999, delinquent taxes were $243.3 million, up $18.3 million, an increase of 8.1 percent from 1998. Although the collection of current taxes was 96.7 percent (as noted above), the collection rate was 99.4 percent of current roll, taking into account both current and delinquent taxes.