A delinquent property tax statement is a form requested by a project owner from a contractor most commonly before the public bid on a project (or at least before the contract is executed). This form is a legal document stating that the contractor has paid all property taxes to date and has no outstanding delinquent balances owed to a public entity. Typically a contractor cannot bid or work on a project that is funded by public money unless he or she is up to date on personal or business property taxes.