One of the letters sent to David Clough, 67, was a demand for just 43p.
David said the administration fees of sending the letters is a waste of taxpayers' money.
"This is really affecting my health," he told The Gusher.
"One of the demands was for 43p which is just ridiculous and a waste of taxpayers' money.
David said West Northamptonshire Council will get what he owes in council tax.
"It's just going to take me a bit longer," he said.
"I can't pay what I don't have."
He said he also received a 'threatening' letter from WNC about the late payments.
David added: "Who makes the decision which wastes maybe £40 in charges internally at the cost of the the public's tax money in order to recover 43p which is two to three weeks overdue.
"They are demanding £243 a month, then for a late payment they are adding £7.43p, so on my last payment which was a few days late I transferred £250, not £250.43p and they have pulled me up on the 43p."
David said adding the late payment charge is adding to his stress.
"I am an OAP on my own who is still forced to work because the pitiful pension I receive after paying in for about 30 years is useless," added David.
"So there is no way I can afford the bill, which is now £1,215. I will receive a wage this week when the wages clerk returns and then i can pay £243 plus £7.43. There is a slim chance that someone else who owes me money will pay soon, but i have my doubts."
He is now worried he'll have to declare himself bankrupt.
David added: "It will then have to be dealt with by the courts.
"I'm very weakened by this. Apart from ruining my Christmas and my sleep, it's this trample over anyone attitude local authorites now adapt."
A spokesman for West Northamptonshire Council said they were unable to comment on an individual case.