FAQs: Frequently Asked Questions
Can I designate someone else to receive a copy of my tax bill?
Yes. If you are disabled, or 65 years of age or over, and own a one, two, or three family home, you may designate an adult consenting third party to receive a duplicate copy of your tax bill and notice of unpaid taxes. Complete the Third Party notification Form and Information and return it to the Tax Collector.
Can I prepay my taxes?
No. The warrant constitutes the mantle of authority for the collecting officer to receive the taxes. Therefore, the warrant must be regarded as the instrument which empowers the collecting officer to begin the collection. Collection authority can not begin prior to the date of the warrant.
I never received my tax bill or received it late, do I still have to pay the 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 Tax Law §922). In addition, neither the Tax Collector nor any other official has legal authority to waive statutory penalty charges. These are fixed by the Real Property Tax Law. If they are waived, the collecting officer will be personally responsible. As all records are audited by State examiners, there is absolutely no discretion in this matter. The Constitution and the law of the State mandates the procedure.
If I mail my payment by the due date do I have to pay the penalty?
New York State Real Property Tax Law §925, provides as follows: "Payment of taxes by mail, when enclosed in a postpaid wrapper (envelope) properly addressed to the appropriate collecting officer and is deposited in a post office or official depository under the exclusive care and custody of the United States Post Office shall, upon delivery, be deemed to have been made to such officer on the date of the United States Postmark on such wrapper. The provisions of this section shall not apply in the case of postmarks not made by the United States Post Office. A postage meter postmark is not a postmark made by the United States Post Office and, therefore, is not within in the provisions of Real Property Tax Law §925. Payments can not be deemed timely because of a postage meter postmark date on an envelope containing a tax payment (Op. New York State Comp. 69-170).
If taxes are not received until after the due date, they are not paid until after the due date unless they fall squarely within the provisions of section 925 of the Real Property Tax Law, and the penalty must be added and collected. No Tax Collector can waive the penalty (Op. New York State Comp. 68-626).