State law requires an interest penalty if you don’t pay your taxes by the due date. In contrast, taxpayers are due interest on refunds and overpayments only if the refund is delayed more than 90 days from the due date or the request, whichever is later.
Refer to Departmental Notice #3 for details.
| Year | Overpayments/Refunds | Delinquency Payments |
|---|---|---|
| 2024 | 4% | 4% |
| 2023 | 2% | 2% |
| 2022 | 3% | 3% |
| 2021 | 4% | 4% |
| 2020 | 4% | 4% |
| 2019 | 3% | 3% |
| 2018 | 3% | 3% |
| 2017 | 3% | 3% |
| 2016 | 2% | 2% |
| 2015 | 3% | 3% |
| 2014 | 3% | 3% |
| 2013 | 3% | 3% |
| 2012 | 4% | 4% |
| 2011 | 9% | 9% |
| 2010 | 4% | 4% |
| 2009 | 7% | 7% |
| 2008 | 7% | 7% |
| 2007 (July 1 to Dec. 31) | 5% | 5% |
| 2006 | 2% | 4% |
| 2005 | 1% | 3% |
| 2004 | 2% | 4% |
| 2003 | 4% | 6% |
| 2001 - 2002 | 6% | 8% |
| 1996 - 2000 | 5% | 7% |
| 1995 | 4% | 6% |
| 1993 - 1994 | 7% | 7% |
| 1992 | 8% | 8% |
| 1989 - 1991 | 10% | 10% |
| 1988 | 9% | 9% |
| 1987 | 8% | 8% |
| 1986 | 10% | 10% |
| 1984 - 1985 | 12% | 12% |
| 1983 | 13% | 13% |
| 1982 | 17% | 17% |
| 1981 | 12% | 12% |
| 1978 - 1980 | 8% | 8% |
| 1950 - 1977 | 6% | 6% |