Which term refers to taxes that are unpaid and past due?

The term that refers to taxes that are unpaid and past due is known as delinquent taxes. When a taxpayer fails to pay their taxes by the due date, those taxes become delinquent. This status indicates that there is an obligation to pay the amounts owed, often accompanied by penalties or interest accruing on the unpaid amount.

Other terms presented do not convey the same meaning. Property taxes are taxes assessed on real property, but this term does not specifically address the issue of non-payment. Incentive taxes are not a recognized term in tax terminology and may refer to various tax incentives that encourage certain behaviors or investments. Capital gains taxes refer to taxes on the profit realized from the sale of non-inventory assets, which does not relate to unpaid tax bills. Thus, delinquent taxes is the appropriate term for taxes that are past due.