A Confession of Judgment (COJ) is a payment plan that allows property owners to repay delinquent taxes over time and avoid tax forfeiture. The total delinquent amount—taxes, penalties, special assessments, costs, and accrued interest—is repaid in equal annual installments.
Available Plans:
5‑year plan: Commercial property
10‑year plan: Residential property
Eligibility:
You must have a legal interest in the property as one of the following
Property owner
Lender
Buyer under Contract for Deed
Party holding a Life Estate
Power of Attorney for above listed eligible individuals
Process:
The County Auditor determines eligibility and assigns the appropriate plan (5‑ or 10‑year).
The property owner signs the COJ contract and submits the required down payment:
20% for the 5‑year plan
10% for the 10‑year plan
Down payment includes applicable fees.
Annual Requirements:
To remain in good standing on the COJ:
Current property taxes must be paid by December 31.
COJ installment payment, including interest, must also be paid by December 31.