Property Records Search

Honaunau Property Tax Rates 2026 + Quick Calculator Guide

Honaunau Property Tax rates for 2026 reflect the latest Big Island property tax overview and are essential for anyone buying or owning land in the area. The Honaunau Hawaii property tax rates are posted on the County of Hawaiʻi Real Property Tax Division website and can be checked via the Honaunau tax parcel lookup tool. Homeowners can use the Honaunau property tax calculator online to estimate their bill before the Kona County property tax payment deadlines arrive. The portal also lists Honaunau tax collector contact information, including phone (808) 323-4880 and the address at 74‑5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua‑Kona.

Honaunau Property Tax includes specific exemptions for seniors, veterans, and non‑residents, which are detailed in the Honaunau property tax exemptions PDF forms. If you believe your assessment is incorrect, the Honaunau tax assessment process offers clear appeal procedures and links to the Honaunau tax court case precedents. Late payments trigger Honaunau tax delinquency penalties, but the tax relief programs 2026 may provide partial refunds for eligible owners. All transactions can be completed through the Hawaii County tax bill payment portal, and assistance is available during the Honaunau tax assessor office hours.

Search Hawaii County Property Tax

Begin the records lookup at the County of Hawaiʻi Real Property Tax Division portal, which serves the Honaunau area as part of the broader Big Island property tax overview. The search process starts with selecting the parcel search option on the public-facing page, which loads a property search tool powered by the county database. Once the page loads, the searcher can choose between owner name, parcel number, or address lookup modes for the Honaunau area. After entering the relevant details and clicking search, the system returns the current tax bill, assessed value, exemption status, and payment history tied to that parcel.

  1. Open the County of Hawaiʻi Real Property Tax Division website at the official URL listed in the contact section below.
  2. Click the search or property search link in the top navigation bar.
  3. Choose the search method: parcel ID, owner name, or street address.
  4. Type the relevant details into the search field and click submit.
  5. Review the result page for assessed value, exemptions, current bill, and payment status.

Hawaii County Real Property Tax Structure

Real property taxation on the Big Island operates under a classification system that assigns each parcel to a specific use category before applying a per-thousand tax rate. The County of Hawaiʻi uses nine primary classifications, and Honaunau properties typically fall into residential, agricultural, conservation, or homeowner categories. Each classification carries its own tax rate per $1,000 of net assessed value, set annually by the Hawaiʻi County Council through budget ordinances. The resulting figures feed the annual tax bills that the Real Property Tax Division mails to owners each summer.

Core Tax Classifications

  • Residential: Owner-occupied or rental homes, including single-family dwellings and condominiums.
  • Agricultural: Land dedicated to farming, ranching, or diversified crop production.
  • Conservation: Parcels preserved for open space, watershed, or native habitat.
  • Commercial: Retail, office, hotel, or industrial use properties.
  • Industrial: Manufacturing plants, warehouses, and processing facilities.
  • Homeowner: Primary residence occupied by the owner, eligible for a county exemption.
  • Vacation Rental: Short-term rental properties operating under a county registration.
  • Hotel and Resort: Properties offering transient accommodations and resort amenities.

How Classification Affects the Bill

The classification dictates both the per-thousand tax rate and the eligibility for various credits and exemptions. A residential parcel classified as homeowner pays a lower effective rate than the same parcel classified as commercial, even if the assessed value is identical. The assessor reviews classifications on a rolling basis, and owners can request a reclassification if the property use has changed. Misclassification often leads to inflated bills, which is why verifying the assigned class is a critical first step during the appeal window.

Honaunau Property Tax Rates by Classification

The current schedule of Honaunau Hawaii property tax rates reflects the rates adopted by the Hawaiʻi County Council for the most recent billing cycle. These rates are expressed as dollars per $1,000 of net assessed value and apply uniformly across the county, including the Honaunau area. The following table summarizes the principal classifications and their rates. Rates change every fiscal year, so checking the official source for the latest figures before budgeting is a best practice.

ClassificationRate per $1,000Typical Property Type in Honaunau
Owner-Occupied Homeowner$3.05Primary residence with homestead exemption
Residential$5.45Rental home, second home, vacant residential lot
Agricultural$5.70Farms, ranches, and orchard parcels
Conservation$5.70Forest reserve and open-space lands
Commercial$9.35Retail shops, offices, and storefronts
Industrial$9.35Processing and warehouse facilities
Vacation Rental$9.35Short-term rentals with county permits
Hotel and Resort$9.85Lodging operations and resort complexes

These figures represent representative rates used for recent billing cycles, and any change in fiscal policy will alter them for the next assessment year. The Honaunau property tax calculator online can model the dollar impact of these rates on a specific parcel, helping owners forecast their annual obligation. The real property tax bill combines the rate, the net assessed value, and any applied exemptions before issuing the final amount. Owners in Honaunau should request a copy of their most recent notice from the assessor to verify the exact calculation applied to their parcel.

Assessment Process and Valuation Methods

The Honaunau tax assessment process begins each year on January 1, which serves as the statutory valuation date for every parcel in Hawaiʻi County. The Real Property Tax Division uses three approaches to determine market value: the sales comparison approach, the cost approach, and the income approach. Most residential and agricultural parcels in Honaunau are valued using the sales comparison approach, while commercial and vacation rental properties are appraised with the income approach. The cost approach is reserved for newer construction or unique improvements where comparable sales are scarce.

Key Steps in the Annual Assessment Cycle

  1. January 1 statutory valuation date is fixed for all parcels.
  2. Appraisers review sales, permits, and zoning changes through spring.
  3. Notices of assessed value are mailed in August before the billing cycle.
  4. Appeal window opens immediately and typically runs for several months.
  5. Final tax bills are issued after appeals are resolved and exemptions applied.

Mass Appraisal Models

Mass appraisal models process thousands of parcels simultaneously, using geographic information systems, recent sales data, and property characteristic files. When market conditions change rapidly, the assessor issues a supplemental assessment that adjusts values mid-year. Owners who disagree with the assigned value may file a formal appeal during the published window, which typically opens with the mailing of the tax bill and closes before the end of the calendar year. Detailed instructions for filing an appeal are available on the Honaunau property tax forms PDF library, with all forms accessible through the county portal.

Parcel Lookup Tool and Public Records Access

The Honaunau tax parcel lookup tool allows anyone to query public records without creating an account or paying a fee. The portal is hosted at https://www.hawaiipropertytax.com and integrates parcel maps, tax bills, and owner data in one interface. Users enter a parcel number, owner name, or physical address and receive a property summary that includes legal description, lot size, building details, and current year charges. The tool also flags exemptions in place, so a quick check confirms whether the homeowner or senior credit has been applied to the parcel.

Records Available Through the Portal

  • Current and historical assessed value
  • Assigned classification and tax rate
  • Exemption status and credit amount
  • Outstanding balance and due dates
  • Owner mailing address on file
  • Building sketch and improvement details
  • Zoning designation and land area

Three-Year Tax History

For deeper research, the Honaunau property tax history trends are visible through a three-year record that includes prior bills, payments, and any delinquency markers. Title companies, appraisers, and prospective buyers rely on this record to confirm payment status during escrow. If a parcel shows a balance due, the system displays the amount, the due date, and any applicable late penalties. Print and PDF download functions support recordkeeping for loans, audits, and capital gains reporting.

Payment Deadlines and Billing Schedule

The Kona County property tax payment deadlines are uniform across Hawaiʻi County, with two equal installments due each fiscal year. Tax bills are mailed in August and split into a first installment due in late August and a second installment due in the following February. Late payments trigger Honaunau tax delinquency penalties, which accrue at a statutory rate plus monthly interest. The Hawaii County tax bill payment portal accepts electronic check, credit card, and debit card payments, with a small convenience fee applied to card transactions.

Standard Annual Billing Cycle

MilestoneDate or WindowAction Required
Valuation DateJanuary 1Assessment cycle begins for all parcels
Bill MailingEarly AugustOwner receives current tax bill
First Installment DueAugust 20Pay half of the annual obligation
Second Installment DueFebruary 20Pay remaining half of the bill
Delinquency DateDay after due datePenalties and interest begin to accrue
Lien Filing WindowAfter second delinquencyCounty may record a tax lien on the parcel

Payment Methods and Mailing

For owners who prefer paper checks, the bill includes a remittance slip that can be mailed with payment to the Kailua-Kona office at the address listed in the contact section. The postmark date determines whether a mailed payment is considered on time, so owners should send checks at least a week before the deadline. Delinquent accounts become subject to lien filing, which can complicate future sales or refinance transactions. Setting up a payment reminder with a calendar alert helps avoid unnecessary fees throughout the year.

Tax Exemptions for Homeowners, Seniors, and Veterans

Honaunau real estate tax exemptions are available for several categories of owners, with the homeowner exemption being the most common claim. The homeowner exemption reduces the taxable assessed value of a primary residence by a set amount, with the exact figure set by county ordinance. Owners who reach age 65 can claim the Honaunau property tax exemptions for seniors, which add to the homeowner credit and provide a meaningful reduction in the annual bill. Disabled veterans and their surviving spouses qualify for additional credits under state law and county code.

Exemption Categories at a Glance

Exemption TypeEligible OwnerBenefit
HomeownerOwner-occupant of primary residenceReduces taxable value by a set amount
Senior CitizenAge 65 or older meeting income limitsAdditional credit layered on homeowner exemption
Disabled VeteranService-connected disability ratingPartial or full exemption depending on rating
Surviving SpouseSpouse of deceased veteran or first responderContinues the veteran exemption in many cases
Home UseLong-term affordable rental housingReduced rate for qualifying income-restricted units
Alternate EnergySolar, wind, or qualifying renewable systemsTemporary exclusion of the system value from assessment

Filing and Documentation

To claim any exemption, the owner must submit the appropriate form to the Real Property Tax Division along with supporting documentation. The Honaunau property tax forms PDF library includes the application for homeowner exemption, the senior claim form, and the veteran affidavit. New owners should file claims immediately after closing, as exemptions are not retroactive for prior years. Annual renewals are required for most credits, and a reminder is included with each tax bill to help owners stay compliant.

Current Tax Relief Programs

The Honaunau tax relief programs include targeted credits for low-income households, property owners affected by natural disasters, and homeowners with fixed incomes. The county partners with state agencies to administer these credits, and the application window typically opens at the start of the fiscal year. Eligibility is tied to household income, age, and disability status, with specific thresholds set annually. Owners who receive a credit see the adjustment applied directly to the second installment bill in February.

Common Tax Relief Pathways

  • Circuit-breaker credit for low-income households
  • Senior fixed-income credit layered with the senior exemption
  • Disaster relief credit for owners in declared disaster zones
  • Long-term rental affordability credit for participating landlords
  • Disabled owner credit for qualifying disability ratings

Circuit-Breaker Credit Details

Another key program is the circuit-breaker credit, which caps the property tax burden for households whose tax obligation exceeds a fixed percentage of their income. Owners in Honaunau can apply through the state Department of Taxation using Form N-162, with the resulting credit passed through to the county bill. The Honaunau property tax calculator online can model the impact of these credits on a specific parcel, helping owners determine whether to apply. Documentation typically includes a recent federal tax return, proof of age or disability, and the current property tax bill.

Appeal Procedures and Dispute Resolution

The Honaunau property tax appeal procedures allow any owner to challenge the assessed value, the classification, or the denial of an exemption. The first step is a written objection filed with the Real Property Tax Division within the published window, typically by mid-December. The assessor reviews the objection and issues a written decision. If the owner remains dissatisfied, the case moves to the Board of Review, a panel of citizens appointed by the mayor. Board hearings are informal and generally held at the Kailua-Kona office.

Typical Appeal Documentation

  1. Copy of the latest tax bill and the assessor’s notice of value
  2. Written objection letter with the specific grounds for appeal
  3. Comparable sales data from the past twelve months in the Honaunau area
  4. Independent appraisal report for parcels with unique features
  5. Photographs of condition issues affecting the value of the property

Tax Appeal Court Precedents

For appeals that remain unresolved after the Board of Review, owners may escalate to the Tax Appeal Court for a formal judicial review. Honaunau tax court case precedents provide guidance on the types of evidence that succeed, including comparable sales, appraisal reports, and cost analysis. Hiring a tax attorney or a qualified appraiser increases the chances of success in the higher stages. Filing fees apply at the Tax Appeal Court level, and the losing party typically pays the court costs in addition to their own legal fees.

Delinquency, Penalties, and Tax Liens

Honaunau tax delinquency penalties begin accruing the day after the installment due date and continue until the balance is paid in full. The penalty schedule combines a flat late fee with monthly interest at a rate set by the county. After the second installment becomes delinquent, the Real Property Tax Division may record a tax lien against the parcel, which becomes part of the public record. The lien remains attached to the property, not the owner, and transfers to any new owner upon sale.

Common Delinquency Triggers

  • Missed billing cycle during a change of ownership or address
  • Returned mail sent to a forwarding address that has expired
  • Out-of-state owners unfamiliar with Hawaii’s bimonthly billing cycle
  • Disputed assessments that lead owners to withhold payment
  • Financial hardship combined with high-end residential valuation

Tax Lien Filing Details

Honaunau tax lien filing details are published in the property record, and buyers should review the title report for any open liens before closing on a purchase. The county has the authority to initiate a tax lien foreclosure after several years of nonpayment, which can result in the loss of the property. Owners facing financial hardship should contact the Real Property Tax Division to discuss installment payment plans before the account reaches the lien stage. Early communication is the most effective tool for preventing escalation into a legal proceeding.

Non-Resident and Out-of-State Owner Requirements

Honaunau property tax for non-residents follows the same classification system applied to local owners, but the tax rates are higher because the homeowner exemption is unavailable. Non-resident owners of residential rental properties pay the standard residential rate, while owners of vacation rentals pay the elevated vacation rental rate. The Real Property Tax Division requires a current mailing address for every parcel, and out-of-state owners are encouraged to authorize a local agent to receive notices and respond to inquiries on their behalf.

Recommended Steps for Non-Resident Owners

  1. Register a local mailing address with the Real Property Tax Division.
  2. Authorize a local agent for tax notices, appeals, and payment processing.
  3. Set up automatic payments through the Hawaii County tax bill payment portal.
  4. Apply for any available exemptions that do not require owner occupancy.
  5. Maintain copies of all payments and exemption approvals in a digital file.

Additional Tax Considerations

Out-of-state owners should also budget for the Hawaii County Transient Accommodations Tax, which applies to vacation rental income and is collected separately from the property tax. A local property manager can handle the registration, the tax remittance, and the periodic filings required by the state Department of Taxation. The combination of property tax, GET, and TAT makes it essential to model the full carrying cost before purchasing a Honaunau rental property or investing in South Kona real estate.

Land Value Tax Guidelines and Agricultural Use

The Honaunau land value tax guidelines determine how unimproved land is assessed for taxation purposes, separate from any buildings on the parcel. Land values are derived from comparable sales of vacant parcels in the same zoning district, adjusted for size, location, and access. Agricultural land in Honaunau benefits from a valuation method based on the capitalized net income from farming or ranching activities, which often produces a lower assessed value than the market approach used for residential lots.

Agricultural Use Documentation Checklist

  • Farm plan describing the crops or livestock raised on the property
  • Harvest records covering the prior three production seasons
  • Expense receipts for fertilizer, feed, irrigation, and labor
  • Lease agreements if any portion of the parcel is rented to another farmer
  • Photographs of active cultivation taken during the current year

Agricultural Classification Rules

To qualify for the agricultural classification, the owner must demonstrate that the land is used for a bona fide agricultural purpose, such as coffee, macadamia nuts, livestock, or diversified crops. The assessor reviews the use on a periodic basis and may request documentation, including farm plans, harvest records, and expense reports. Parcels that fail the agricultural test are reclassified to residential or conservation, often with a significant increase in the tax bill that follows in the next billing cycle.

Residential vs Commercial Property Classifications

The Honaunau residential vs commercial tax rates comparison is one of the most important factors for buyers considering the area. Residential classifications carry the lowest base rate plus the homeowner exemption, while commercial classifications carry a higher rate and minimal relief options. Misclassification is a common error that produces inflated bills, particularly for mixed-use properties with a storefront on the ground floor and a residence on the second floor of the same structure.

Common Classification Issues in Honaunau

  • Vacation rental operating without the proper county registration
  • Home-based business that triggers a commercial classification
  • Farm parcel that no longer meets the agricultural use test
  • Vacant land zoned residential but used for storage or parking
  • Commercial building with a caretaker unit that is classified as residential

Reclassification Process

Owners with a mixed-use property should review the classification assigned by the assessor and request a reclassification if the use has changed. Documentation such as lease agreements, floor plans, and square-footage breakdowns support the request. In some cases, the assessor will split the parcel into a commercial portion and a residential portion, with separate tax bills for each segment of the property. The Honaunau property tax calculator online can model the dollar impact of each classification scenario for planning purposes.

Property Tax History Trends in Honaunau

Honaunau property tax history trends show steady growth in assessed values over the past decade, driven by rising land values in South Kona and increased demand for Big Island real estate. The median residential value in the Honaunau-Napoopoo census region has climbed, producing a corresponding increase in tax bills even when rates remain stable. The agricultural sector has seen smaller increases, supported by income-based valuation methods that cushion the impact of land price spikes on working farms.

Recent Trends in Typical Honaunau Parcels

  • Owner-Occupied Homeowner: Modest annual increase tied to stable rate adjustments
  • Residential Rental: Higher base rate with steady valuation increases
  • Agricultural Land: Stable bills supported by income-based valuation
  • Vacation Rental: Premium rate applied to permitted short-term rentals
  • Conservation: Lower effective rate for parcels in active preservation

Published Rate History

The county publishes a multi-year history of tax rates and revenue collections, which is available through the Honaunau tax parcel lookup tool. Reviewing the trend helps owners forecast future bills and plan for the impact of rate changes adopted by the County Council. The Honaunau tax assessment process allows owners to challenge inflated values supported by recent comparable sales, and the appeals system has been active in the region for many years. Historical data also helps new buyers set realistic expectations for ongoing carrying costs.

Refund Eligibility and Overpayment Recovery

Honaunau property tax refund eligibility applies when an owner has overpaid, paid on a parcel not owned, or paid after a successful appeal reduced the bill. The refund process begins with a written request to the Real Property Tax Division, including proof of payment and the parcel identifier. Once verified, the county issues a refund check or applies the credit to the next billing cycle, depending on the owner’s preference and the timing of the original payment.

Steps to Request a Refund

  1. Confirm the overpayment amount through the parcel lookup tool.
  2. Gather proof of payment, such as bank records or canceled checks.
  3. Submit a written refund request to the Real Property Tax Division.
  4. Provide a current mailing address or direct deposit information.
  5. Follow up by phone if the refund is not received within the standard window.

Statutory Refund Window

Owners who discover an error in the classification or assessment should file a refund claim within the statutory window, which is generally three years from the date of payment. The Honaunau property tax calculator online can help verify whether the current bill matches the expected charge based on the assigned value and rate. Refunds are a routine part of the annual cycle, and most claims are processed within a few months of submission once all supporting documentation is received.

Forms, PDFs, and Document Downloads

The Honaunau property tax forms PDF library includes the application for homeowner exemption, the senior claim form, the veteran affidavit, the agricultural use questionnaire, and the appeal petition. Each form is available in a fillable PDF format that can be completed online and printed for signature. The Real Property Tax Division also publishes annual notices, the tax rate schedule, and the parcel data dictionary in the same library, making it a single source for taxpayer documents. Forms can be downloaded directly from https://www.hawaiicounty.gov.

Frequently Requested Documents

  • Homeowner Exemption Claim Form
  • Senior Citizen Exemption Application
  • Disabled Veteran Exemption Affidavit
  • Agricultural Use Verification Questionnaire
  • Tax Appeal Petition for the Board of Review
  • Request for Refund of Overpaid Property Tax

Submission Channels

Owners should download the appropriate form, complete it accurately, and submit it with the required documentation before the published deadline. The county accepts mailed forms and in-person deliveries at the Kailua-Kona office, with the mailing address listed in the contact section below. Electronic submissions are not accepted for most exemption claims, so the printed and signed form must be delivered through one of the accepted channels. Receipt confirmation is provided for in-person filings at the front counter.

Bureau of Conveyances and Deed Records

Property tax records work in tandem with the deed recording system maintained by the Hawaii Bureau of Conveyances. The Bureau stores all recorded deeds, mortgages, liens, and other documents that affect title to real property in the state. The Honaunau tax parcel lookup tool draws basic ownership data from the Bureau, but the full chain of title is available only through the Bureau’s official portal located at https://boc.ehawaii.gov.

Records Available Through the Bureau

  • Warranty deeds and quitclaim deeds
  • Mortgage assignments and discharges
  • Easement grants and right-of-way documents
  • Condominium declarations and floor plans
  • Lien releases and satisfactions
  • Subdivision maps and boundary surveys

Recording Fees and Service

The Bureau of Conveyances is located in Honolulu, with phone support and an online search system that produces images of recorded documents. Researchers, title companies, and attorneys regularly request certified copies of deeds and easements to support transactions involving Honaunau parcels. The recording fee schedule is set by statute, and the Bureau offers expedited service for time-sensitive requests. Documents recorded in the system are searchable by grantor name, grantee name, parcel description, or document number.

Contact, Local Details, and Map

The County of Hawaiʻi Real Property Tax Division is the primary office for all Honaunau property tax matters, including assessments, exemptions, appeals, and payments. The office accepts in-person visits and provides phone support for routine questions. The mailing address is the same as the physical address, and owners may submit forms and payments through the US Postal Service or a private courier. The Hawaii Bureau of Conveyances handles the recording of deeds, mortgages, and other documents affecting title to Honaunau real estate, with the office located in Honolulu.

Tax Assessor Contact

  • Department: County of Hawaiʻi Real Property Tax Division
  • Website: https://www.hawaiicounty.gov
  • Public Search Portal: https://www.hawaiipropertytax.com
  • Phone: (808) 323-4880
  • Physical Address: 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740
  • Mailing Address: 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740

Deed Recorder Contact

  • Department: Hawaii Bureau of Conveyances
  • Website: https://dlnr.hawaii.gov/boc
  • Public Search Portal: https://boc.ehawaii.gov
  • Phone: (808) 587-0147
  • Physical Address: 1151 Punchbowl St, Rms 120 & 122, Honolulu, HI 96813
  • Mailing Address: PO Box 2867, Honolulu, HI 96803

Frequently Asked Questions

Honaunau property tax information helps owners pay on time, avoid penalties, and find savings. The County of Hawaiʻi Real Property Tax Division offers an online portal, phone help, and in‑person service. Knowing rates, deadlines, and exemption options lets residents and investors keep costs low and stay compliant.

What are the current Honaunaa​u Hawaii property tax rates for residential and commercial parcels?

Residential parcels in Honaunaa​u are taxed at 0.35 % of assessed value, while commercial land uses a 0.55 % rate. The county updates rates each year based on budget needs. To see the exact amount for a specific parcel, input the parcel number into the Hawaii property tax calculator online. The tool shows the assessed value, applied rate, and total due, letting owners plan payments ahead of the deadline.

How can I find my Honaunaa​u tax assessment and pay the bill before the Kona County deadline?

Start at the County of Hawaiʻi Real Property Tax Division portal. Choose “Parcel Search,” enter the address or parcel ID, and review the assessment summary. The portal lists the due date, usually March 1 for the current year, and offers a Pay‑Now button that links to the Hawaii County tax bill payment portal. Payments can be made by credit card, electronic check, or mailed check. After payment, a receipt appears on the screen and is emailed for records.

Which exemptions are available for seniors and non‑residents owning property in Honaunaa​u?

Seniors 65 or older may qualify for a 30 % reduction on the assessed value if they occupy the home as primary residence. Non‑residents can apply for a homestead exemption only on the portion used as a primary dwelling; investment properties do not receive this benefit. To claim, submit the exemption form PDF to the tax assessor’s office before the April 15 deadline. Approved exemptions appear on the next bill, lowering the amount due.

What steps should I follow to appeal a Honaunaa​u property tax assessment?

First, gather evidence that the assessor’s value differs from recent sales or appraisal reports. Next, file a written protest with the Real Property Tax Division within 30 days of receiving the notice. Include the parcel number, a clear statement of the disagreement, and supporting documents. The office schedules a hearing, where you can present your case. If the decision stays unchanged, you may request a review by the Tax Appeal Board within 60 days.

Where can I get help for delinquent Honaunaa​u taxes and avoid extra penalties?

Contact the tax collector at (808) 323‑4880 as soon as a bill is missed. The office can set up a payment plan that spreads the balance over several months, often reducing the late fee from 10 % to 5 %. Paying at least 50 % of the owed amount within 30 days stops further penalties. All agreements are confirmed in writing and logged in the county’s tax lien filing system, protecting the property from a lien until the account is current.