An annual tax covers the period January 1st to December 31st. Payment due on or before January 31st without penalty.
Yes, the failure to mail a statement or the failure of a property owner to receive a statement will not affect the validity of the taxes or interest prescribed by law (New York State Real Property Law 922). In addition, neither the Town Clerk nor any other official has legal authority to waive statutory penalty charges. These are fixed by the Real Property Tax Law. As all records are audited by State examiners, there is absolutely no discretion in this matter. The Constitution and the Law of State mandates the procedure.
It is the homeowner’s responsibility to know that taxes are due. If you do not receive a bill the first week of January (Town and County Taxes) and the first week of September (School Taxes) please call our office immediately and we will issue a duplicate bill.
In order to avoid any possibility of delay by mail, we suggest that if payment is to be made within the last few days of the month in which due, make certain that you witness a TIMELY OFFICIAL UNITED STATES POSTMARK being affixed to the envelope. Meter marks are not acceptable.
New York State Law provides that a municipality cannot waive penalties on Real Estate Taxes received after the due date for any reason.