Your County Treasurer realizes how much stress that filing for bankruptcy can create. We are willing to work with all taxpayers who make a good faith effort to remain current with taxes they have incurred since filing for bankruptcy. Understanding your property tax liability is vital to succeeding in your bankruptcy case.

If you are involved in an active bankruptcy case, the Coshocton County Treasurer wants you to know the following:

1. You are responsible for all taxes not included in your bankruptcy case. In most cases, this means that you are responsible for all taxes you have incurred since the date you filed for bankruptcy. For example, if you filed for bankruptcy in July 2006, you will be responsible for all tax periods that come due beginning January 2007. The only exception is if you filed a Chapter 7 no asset bankruptcy case and intend to surrender your property as part of your bankruptcy case. In Chapter 7 no asset cases like this, the Treasurer does not file a proof of claim for delinquent taxes because the debtor has no compelling reason to pay the taxes, as he or she will surrender the property whether or not taxes are delinquent. The next owner of the property eventually pays the delinquent taxes through the purchase of the property.
   
   
2. Unlike many other debts, taxes covered in a bankruptcy case do in fact continue to accrue late penalties and interest. If the Treasurer’s office has filed a proof of claim for delinquent taxes in your bankruptcy case, you are responsible for paying off any late penalties or interest that accrues on the taxes included in your case.
   
   
3. It is illegal for anyone to pursue legal action (including tax liens and foreclosures) against any property included in an active bankruptcy case. The bankruptcy stay prevents this. If you are in an active bankruptcy case and receive a notice regarding impending tax lien sale, please notify the Treasurer's Office at (740) 622-2731.
   
   
4. If you have surrendered your property as part of a Chapter 7 bankruptcy case, you will continue to receive all tax bills and statements in your name until a new owner assumes legal ownership of your former property. This is because Ohio law requires the Treasurer to mail twice-annual tax bills to the owner of record for all parcels located within Coshocton County. Your name continues as the owner name of record until someone else assumes legal ownership of the property.
   
   
5. If the Treasurer has filed a proof of claim for delinquent taxes in your bankruptcy case and you have remained current with all taxes you have incurred since filing for bankruptcy, you can call the treasurer's office at (740) 622-2731 and ask to set-up a bankruptcy pre-payment plan to pay your upcoming current taxes by monthly escrow payments. Doing so will enable you to make a monthly payment for your current taxes, rather than having to pay the large lump sum twice a year.