Up to one million homeowners have until 8pm tomorrow to tell the Revenue Commissioners how they intend paying their 2015 Local Property Tax (LPT) bill.
The taxman has sent letters advising owners that they have until tomorrow to set out how they intend paying their bill. Those who refuse to make contact leave themselves open to prosecution.
Some 1.64 million homeowners registered for the tax last year, a compliance rate of 95pc. Exchequer returns published yesterday show some €491m was collected, 10pc below target.
But the Revenue has asked owners of residential properties who haven't paid this year's bill to make arrangements to do so.
"Current filing rates for 2015 are very strong and between advance and rollover payment commitments we already have a compliance rate of over 60pc," a spokeswoman said.
"€46m has been collected to date in respect of 2015. Owners of residential properties who haven't already paid or made arrangements to pay should do so now. They can go online at revenue.ie using their property ID and PIN and pay."
Some 25,000 people made contact with the Revenue Commissioners yesterday to update their details, while 14,000 credit card payments were processed.
All affected homeowners must make contact by tomorrow, but there are different dates for when the payment will fall due.
If paying in one lump sum by debit/credit card, postal order, cheque or cash, the payment is due immediately. If paying by direct debit, the payment will be taken on January 15, and on the 15th of each month thereafter.
If a homeowner chooses to pay by single debit authority, or by electronic cheque, the payment will be debited on March 21.
LPT manager Vivienne Dempsey told RTE's 'Today with Sean O'Rourke' that if people made an effort to engage before tomorrow's deadline they would be considered to be compliant.
"The message for those property owners who have not selected a payment method for 2015 - and these are property owners who paid in full during 2014 - is they must go online and select their payment method before tomorrow," she said.
In cases where people cannot complete the online form at revenue.ie, for example if they had lost their property ID or PIN number, Revenue would send the details but they would have to act promptly once it arrived.
"That takes a couple of days but the view we take is you are actively working with us. Once you engage with us before tomorrow you are compliant, but you must act promptly," she added.
Homeowners paying the tax through salary, pensions or certain state payments are not affected, as their payment method automatically rolls into 2015. Those who pay in cash through An Post and other outlets must also notify Revenue, and can pay weekly or monthly.
Last year, some 6,500 made changes to their tax liability, and re-valued their homes to a higher tax band. Most changes were made by homeowners, but in some cases Revenue had challenged values.
Revenue can also be contacted by phone at 1890 200 255.