US property tax delinquency rate rises to highest level since 2017

The national property tax delinquency rate reached 5.2 percent so far in 2026, an increase from 4.2 percent recorded in 2025, HousingWire Agent and HousingWire both reported. The 2026 figure marks the highest level recorded since 2017. [1][2]

The findings come from Cotality's 2026 Property Tax Delinquency Report, HousingWire Agent reported. The study evaluated approximately 15 million tax reporting events across 8 million non-escrowed mortgages, which represent properties where homeowners pay property taxes directly to local taxing authorities. [1]

State-level metrics varied across the country, according to HousingWire Agent. North Dakota recorded the lowest property tax delinquency rate at 1.4 percent, while Wisconsin recorded the second-lowest rate at 1.5 percent. [1]

Despite the sharp increase, Cotality stated that the year-to-date rate remains below the long-term historical average of 5.4 percent. The company noted that the recent rise partly reflects normal seasonal patterns. Sean Graham, senior vice president of servicing at Cotality, observed that delinquency rates shifted from historic lows to seven-year highs within months. [1]