The Revenue Commissioners have said there is now a 97% compliance rate with the local property tax.
The Public Accounts Committee has heard that non-payment is at least partly down to people who are so indebted they just cannot pay.
Chairman of Revenue Niall Cody said Revenue also believes about half of the 'non-paying' 3% related to duplicate properties and flaws in the register.
He added the phenomenon of non-unique addresses and the matching of them in country areas was also affecting the figure.
The annual Local Property Tax (LPT) charged on all homes in the State came into effect in 2013.
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If homeowners do not voluntarily pay, Revenue can use a range of methods to collect the money:
