Indiana property taxes come due in two equal installments, May 10 and November 10 (IC 6-1.1-22-9(a)). With the fall 2026 installment less than three months out, here is exactly what a late payment costs under IC 6-1.1-37-10 — and how a one-time slip differs from a spiral.
The Two-Tier Penalty
A penalty attaches to the unpaid portion the moment an installment is not completely paid by the due date. The rate depends on two conditions, both required for the lower tier:
- 5% of the delinquent amount — if you pay the balance in full within 30 days after the due date, and you are not liable for a prior delinquency or unpaid penalty on the same parcel (IC 6-1.1-37-10(a)(1), (g)).
- 10% — in every other case: payment arrives after the 30-day window, or the parcel already carried a delinquency or penalty from an earlier installment (IC 6-1.1-37-10(a)(3)).
For the November 10, 2026 installment, the 5% window runs through December 10, 2026. On a $2,000 installment, that is the difference between a $100 penalty and a $200 one — and payments are applied to the delinquent tax first, then to penalties.
Warning
The "no prior delinquency" condition looks backward, not just at this bill. A homeowner who was late on the May 2026 installment and still carries any unpaid penalty on the parcel starts at 10% immediately, even paying one day late in November.
What Counts as Paying On Time
IC 6-1.1-37-10(f) is generous about mechanics, strict about dates. A payment is timely if it is received by the treasurer by the due date, postmarked by USPS on or before the due date, verified as received by an express carrier by the due date, or made by electronic funds transfer with your bank account charged on or before the due date. Metered postage gets a five-business-day receipt backstop. If a due date lands on a weekend or legal holiday, the next business day counts (subsection (e)) — November 10, 2026 is a Tuesday, so no such grace this fall. The safe electronic routes and their fees are mapped in paying Indiana property taxes online, and escrowed homeowners should read how servicers handle the new bills.
If the Delinquency Continues
The initial penalty is not the end. Under IC 6-1.1-37-10(b), an additional 10% of whatever taxes remain unpaid is added on the day immediately following each installment due date in every year after the year of the initial delinquency. The add-on penalties apply only to the principal delinquency, not penalties on penalties (subsection (c)) — but a balance ignored for two years has typically accrued the original penalty plus multiple 10% layers.
The structural danger is the tax sale. Under IC 6-1.1-24-1, each year the county treasurer certifies the tax sale list between January 1 and 51 days after the spring due date; a parcel belongs on it once it carries delinquent taxes from the prior year's spring installment or earlier exceeding $25. A November 2026 miss that never gets paid crosses that threshold in the 2028 certification cycle — sooner if the parcel already carries older delinquencies. Getting off the list requires paying the certified delinquencies, penalties, and costs in full — or a written payment arrangement with the treasurer under IC 6-1.1-24-1.2(c), one of the strongest tools described in our can't-pay guide and tax sale avoidance walkthrough.
Can Penalties Be Waived?
Sometimes — but there is no automatic hardship waiver in the statute. What exists:
- County waiver policies. IC 6-1.1-37-15 lets the treasurer and auditor, with county fiscal body approval, adopt a written policy to waive, negotiate, or settle accrued penalties. Whether your county has one is a phone call to the treasurer.
- Lost or slow mail. IC 6-1.1-37-10(h)–(i) protect taxpayers who can show a payment was mailed on time but arrived late without a legible postmark, or never arrived at all (with a duplicate payment within 30 days of learning it).
- Declared mailing emergencies. The DLGF can reset a county's due date if tax statements could not be mailed on schedule (subsection (d)).
A former one-year county amnesty (IC 6-1.1-37-16) applied only to pre-2023 delinquencies and has closed, and the old objection statute at IC 6-1.1-37-10.1 was repealed in 2015 — a penalty dispute today runs through the treasurer and, if the underlying tax is wrong, the appeal process. If you believe the bill itself is in error, paying under protest with an appeal pending protects you without stacking penalties.
Tip
If you cannot pay everything by November 10, pay what you can and clear the remainder within the 30-day window. Partial payment reduces the base the penalty is computed on, and full payment by December 10 preserves the 5% tier for first-time delinquents. Seniors should also check the homestead deferral program before letting a balance ride.
Check your parcel's billed and paid status any time with our property lookup — and put both due dates from the Indiana tax calendar on yours.