The following links are to statistical data on property tax
delinquency rates in various counties and states.

Since the format and presentation differ from source to source the tables
etc must be located and read carefully.

In some cases a straight forward percentage of collections delinquent is
given, in some, simply totals collected and totals delinquent, and in some,
a more complex calculation has to be made from the given data: the
results, however, are consistent: the delinquency rate is around 3%, a
collection rate for property taxes that's remarkably good, at least from the
point of view of someone used to taking the kind of losses associated with
running a business...

The tax lien/deed industry is fond of quoting total figures for taxes
uncollected or unpaid since it makes for an impressive absolute number.
They never put them in terms of percentages or portion of the actual taxes
levied, a figure with far less impact...

These are only a sample of sources and does not pretend to be
exhaustive....
Broward Co, Florida:
http://www.broward.org/accounting/cafr_1999/aci01113.pdf

Scroll down to "PROPERTY TAX LEVIES AND TAX COLLECTIONS -
Table 3"
Oregon State, by county:
http://www.oregon.gov/DOR/STATS/ProCol.shtml

Take into account the note at the bottom of the table that the percentages have
been reduced for discounts/abatements which, if included, would indicate a larger
percentage collected.  
Ohio Department of Taxation statistics:
http://tax.ohio.gov/divisions/tax_analysis/tax_data_series/publications_tds_property.stm#AllProperty
Taxes

These are not presented as % of collections but by taking, for instance, the total real
property levied in '95 ( $6,015,819,100, spreadsheet PD30CY95.WK1)  and calculating the
percentage delinquent from delinquent real property total for '95 ($438,844,066, spread
sheet TD1CY95.WK1 ), the total % delinquency , statewide, for that particular item, comes
out to 1.37%, a pretty good collection rate.
Washington State Department of Revenue:
http://dor.wa.gov/Content/AboutUs/StatisticsAndReports/2004/Property_Tax_Statistics_2004/defa
ult.aspx

See "Current and Delinquent Property Taxes, Historical Data, 1949-2003", table 6,
although it is unclear where the accrueing figures allow for greater than 100%
collections.
Leon County, Florida:
http://cvweb.clerk.leon.fl.us/finance/cafr/01_cafr/01Statistical.pdf

Scroll down to page 4, "Property Tax Levies and Collections".
The Note at the bottom should be taken into account. It indicates how the discount
system lowers the total percentage collectible: Leon County's 96% is likely equivalent to
another county's 99%..
Kentucky Department of Revenue:
http://revenue.ky.gov/business/proptax.htm

Scroll down to "Sheriff's State Property Collection Information". The data is concise
and clearly laid out by year. For all the years in the record, 1998 to 2005, the
average statewide delinquency rate was less than 3%.
The Borough of Haworth, Bergen County, NJ:
http://www.haworthnj.org/taxcoll.html

Dawn Wheeler: she makes you want to pay your taxes in Haworth...
Fairfax County Virginia:
http://www.fairfaxcounty.gov/finance/

In each yearly report there is a straight forward analysis of the deliquencey rate
in the table "Property tax levies and collections, last ten years" or similar title.

The rate is typically less than 2%.
City of Fort Lauderdale, Florida:
http://ci.ftlaud.fl.us/documents/cafr99/Ss10.pdf

Scroll down three pages to page #106, "PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS". The delinquency rate is less than 2%...
City of San Fransisco:
http://www.sfgov.org/site/treasurer_page.asp?id=13371

In any of the annual reports up to 2002-2003, go to section titled "Property Tax
and License Section" where there are graphs of the property tax delinquency
rate, again, well below 3%.

After 2002-2003 the reports are essentially worthless since anything like raw
data has not been put on line.
Last revised 12-07-08
All blue highlighted text links to
additional notes and information