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NCLC, Property Tax Foreclosures on Heirs' Property (Aug. 2023)

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This report discusses the process used to place a lien on a home when a homeowner falls behind on property taxes and eventually foreclose on that property if the homeowner cannot pay the amounts in a certain period of time. It then discusses the unique issues heirs face when the record title owner passes away and leaves an overdue property tax bill. The report also reviews five sample states–Florida, Mississippi, Michigan, Texas, and Pennsylvania–and the policies they have, or do not have, to assist heirs with property tax bills, focusing on homestead exemptions. The report concludes with recommendations for protections states can implement to prevent property tax foreclosures and preserve homeownership.

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