Property owners with delinquent taxes can avoid further late penalties if they pay by January 2, 2004, Cook County Treasurer Maria Pappas said Wednesday.

Three months after the Oct. 1, 2003 due date, there were 86,961 Cook County parcels of land with a total of $182.5 million in tax delinquencies as of Wednesday.

The next round of late penalties normally would take effect Thursday. But with the New Year's Day holiday, taxpayers may avoid further penalties if they submit payments by mail with a Friday U.S. postmark or in person at the Treasurer's Office at 118 N. Clark St., in Chicago.

Three rounds of reminder notices have been sent to those with delinquencies since the first billing. The balance on any Property Index Number (or PIN) is accessible at the "payment status" section at www.cookcountytreasurer.com. Taxpayers also may check their balance at the 24-hour automated phone system at 312.443.5100.

"Ultimately, the law requires printing legal notices in newspapers and sending certified-mail notices to taxpayers. The law also requires offering unpaid delinquencies at the upcoming tax sale," Pappas said. "Taxpayers who have delayed paying should submit payments now to avoid more costs, publications, the tax sale, and simply to protect their properties."

Pappas noted that some taxpayers have delinquencies due to mortgage company errors. If a homeowner pays taxes through escrow and the lender failed to pay or paid on the wrong PIN, the taxpayer must call and/or write the lender to get it to resolve the situation. Under state and federal laws, the lender is responsible for any late penalties if it caused the delay. Taxpayers need to check, because this can happen after a refinancing, Pappas said. For that reason, our Web site also offers information designed to help borrowers work effectively with their lenders.