MIDDLEBURY -- Without a job, Barbara Ong won't be able to pay her entire property tax bill by next week's deadline.

That means she'll face an extra charge when she finally saves enough to pay the whole thing, probably at the end of 2009 or early next year.

"My big thing is, I didn't want to pay a penalty," said the Middlebury woman.

Times are tough, and Ong probably isn't the only one who'll have a hard time meeting Tuesday's deadline for payment of the second and final installment of 2009 property tax bills. Though the true delinquency rate won't be figured until after the due date, only 81 percent of the overall amount billed when the first installment came due last July was paid on time. That's way below normal.

But the potential upshot goes beyond the penalty Ong and other late taxpayers will have to pay. If fewer funds come in than billed -- about $210 million in all across Elkhart County for 2009 -- the cities, schools, townships and other governmental units that rely on the money will have less to cover their day-to-day costs.

"I think that's definitely a concern," said Dave Hess, the county auditor.

Less property tax money means lower reserves in impacted governmental units and, if enough payments are late, a dip in short-term cash flow, he said. One year, three big companies in an Elkhart County taxing district missed their tax payments for a year, creating a dramatic shortfall for the impacted school district.

For Ong, she has no intent of stiffing the government on the taxes she owes. She just needs time to save enough money. Why didn't Elkhart County authorities allow for more time between when bills were mailed, Oct. 27, and the looming due date, she wonders.

If someone is unemployed and has children to feed "they don't have any savings," she said. "I know I'm not the only one in this position."

She also wonders why authorities here didn't give taxpayers the option of entering into an installment payment plan with the county to pay their taxes little by little over time. Because of "the tough economic times," Tim Rushenberg, Indiana Department of Local Government finance commissioner, had encouraged consideration of such an arrangement in an Aug. 7 memo to county officials across the state.

"They could've come out like heroes," Ong said.

For county officials, though, it's a matter of being practical.

"It just adds another layer to a system that's already overburdened in some respects," Hess said of the installment payment plan proposal.

Elkhart County Council President John Letherman hasn't heard clamoring from the public for such change. Whatever the case, he said, most will find a means to make their tax payments, whether through a loan or with a credit card.

Meanwhile, County Treasurer Larry Ernest said he recommends that those in dire financial straits pay what they can. "If they are unable to pay the entire bill, we encourage them to pay whatever they can to reduce the amount of the penalty," he said in an e-mail.

The penalty amounts to 5 percent or 10 percent of the overdue amount, depending on how late payment is finally made.