The government is still owed 47-million-euro in unpaid household charges with Donegal the county with the lowest level of compliance.
The latest figures from the Local Government Management Agency show more than 470,000 properties remain unregistered.
The household tax was bitterly opposed when it was introduced at the beginning of last year.
Almost 14 months on and nearly half a million liable homeowners have yet to pay the ¬ 100.
According to today's Sunday Times, Donegal has the lowest level of compliance at 58pc while Dun Laoghaire was the most compliant at 86pc
This year, the government decided to replace the household charge with the new Local Property Tax.
But those who have yet to settle their bill are still liable to pay the initial ¬ 100 along with a penalty for late payment.
The change simply means it will be added to the new property tax which will be collected by Revenue.