FAQs

Treasurer - FAQs

I never received my bill, or received it late. Do I still have to pay the penalty?

Yes, you are still obligated to pay your property taxes and any applicable interests or penalties even if a statement is not mailed to you or you do not receive a statement as per New York State Real Property Tax Law §922.  

Penalty charges are fixed by the New York State Constitution and New York State Real Property Tax Law and therefore neither the Treasurer nor any other official has legal authority to waive them. All records are audited by New York State examiners and there is absolutely no discretion in this matter. 

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If I mail my payment on the due date do I have to pay a penalty?

New York State Real Property Tax Law §925(1)(a), provides that: "If payment for the amount of any taxes on real property, accompanied by the statement of such taxes, is 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 postal service, such payment shall, upon delivery, be deemed to have been made to such officer on the date of the United States Postmark on such wrapper.” 

Under New York State Real Property Tax Law §925(4), “The provisions of this subdivision shall not apply in the case of postmarks not made by the United States post office or a designated delivery service.” (i.e., Fed Ex; UPS)

A postage meter or private shipping postmark is not considered an official postmark made by the United States Post Office and, therefore, is not within in the provisions of Real Property Tax Law §925. Payments cannot be deemed timely because of a postage meter postmark date on an envelope containing a tax payment (Op. New York State Comp. 69-170).  

To show proof of a timely tax payment when using the United States Postal Service, we strongly suggest that the taxpayer uses certified mail with return receipt requested. We DO NOT recommend using private delivery services to mail payments such as Fed Ex, UPS or postage meters. 

Thus, if taxes are received and postmarked after the due date, they are deemed not paid on time and the penalty must be added and collected. No City official or employee can waive the penalty.

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Can I pay my taxes in installments?

In general, no, the City does not have an installment plan available.  

The only installment option available is for Senior Citizens who currently receive a Senior Citizen's Exemption under Section 467 of the New York State Real Property Tax Law, (not to be confused with the STAR Exemption). These Senior Citizen bills are clearly marked as such, with the first interest-free installment (or entire payment) due on February 1, and the second installment due by or before July 31 with applicable interest attached. If the first installment is not paid on time, the entire bill becomes due including the interest not previously applied. To avoid interest costs, we recommend paying Senior Citizen bills by February 1.

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Can I pre-pay my taxes?

No. New York State Real Property Tax Law states that collection cannot begin prior to the date of the warrant, which is on or before January 1st.

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