Frequently Asked Questions
I never received my bill, or received it late, do I still have to pay the penalty?
If I mail my payment on the due date do I have to pay a penalty?
Do you accept payment with credit cards?
Can I pre-pay my taxes?
I never received a tax bill, or I 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 Receiver of Taxes 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 on the due date do I have to pay a penalty?
New York State Real Property Tax Law §925, provides as follows: "Payment of taxes by mail, when enclosed in an 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 Town official or employee can waive the penalty (Op. New York State Comp. 68-626).
Do you accept payment with credit cards?
No, in order to accept credit cards, the Town must pass a resolution to permit tax collecting officers to accept credit cards for payment of taxes. However, the Town would be charged a fee by the credit card companies for this service. The credit card companies do not allow the Town to charge the users a fee to offset the cost the Town has to pay. Therefore, it would be an additional cost to the Town to provide this service to a limited number of taxpayers. This cost would have to be distributed to all taxpayers which would not be equitable, as not all taxpayers would be using this service.
Can I pre-pay 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. |