The sheriff has been called in more than 500 times this year to help collect unpaid property tax.

Revenue is advising homeowners that tomorrow is the deadline to register for the phased payment of the Local Property Tax (LPT).

Anyone who paid their LPT for 2014 in one lump sum or made regular payments by cash will also need to confirm their payment method for 2015.

Those who are paying the tax in full must notify revenue of their intention to pay on or before January 7th.

The only exception are those who select the single debit authority payment - they can pay any date up to March 21st 2015 - but must notify Revenue of their intention by January 7th.

Compliance rates for the tax are now at 94%.

But Revenue spokesperson Vivienne Dempsey told Newstalk Lunchtime that anyone who is still refusing to pay will face additional costs.

Earlier this year, several local authorities around the country voted to cut their property tax rates for 2016. Three Dublin councils backed a 15% rate drop.

And Cork County Council voted to implement a 10% reduction, instead of the full 15%.

It was also announced that 20% of the local property tax is to be re-distributed to other areas from where it is paid.

The government has said while 80% of it will be retained locally to fund public services, the remaining amount will go elsewhere in the country.

This is to provide top-up funding to certain local authority areas that have lower property tax bases where the property tax intake is not enough to meet the cost of services.