TOWN AND COUNTY TAXES:
In Westchester County, Towns assume the role of collection agent for real property taxes.
The bill for Town and County is sent out on or before April 1st by first class mail and payment in full is due on or before April 30th.
New York State PENALTY Rates for Town and County Taxes
|June & July||5%|
|August & September||7%|
|October, November, & December||10%|
|January, February, March, & April||12%|
|THEREAFTER 1% PER MONTH ON UNPAID DELINQUENT TAX||(12% ANNUM)|
The Penalty for late payments is mandated under New York State Real Property Law and is in the form of interest charges. By law, penalties cannot be removed, waived, or reduced.
In Westchester County, Towns serve as the fiscal agents for the collection of School taxes. School budgets are prepared and adopted by public referendum and are not a function of local government.
School tax bills are issued on or before September 1st and you will receive one bill with two payment tickets as the Town of Cortlandt allows tax payers the convenience of paying School bills in full by September 30th OR in two installments; the first half is to be paid on or before September 30th and the second half is to be paid on or before January 31st. Should the taxpayer choose to pay the bill in two installments it is incumbent upon the taxpayer to remember both deadlines. As of January 1st, payment in FULL is REQUIRED.
New York State Department of Taxation and Finance PENALTY Rates for School Taxes.
|FIRST HALF PAYMENT||SECOND HALF PAYMENT|
|May 1st to date of foreclosure: an additional 1% per month on unpaid delinquent tax (12% per Annum)|
PER NYS REAL PROPERTY TAX LAW, PROPERTIES WITH TAXES REMAINING UNPAID AFTER TWENTY-ONE (21) MONTHS ARE SUBJECT TO FORECLOSURE. By law, the Tax Receiver cannot remove, waive, or reduce a penalty.
To avoid any penalty due to the possibility of delay by mail, make sure to witness a timely official United States postmark being affixed to your envelope. Keep in mind, the day you put your payment in the mailbox may NOT be the same date that it gets postmarked and therefore, we suggest that you witness the postmark. State law does not permit postage meter stamps (i.e. Pitney Bowes) or foreign postmarks. A designated delivery service such as FedEx, DHL, or UPS may be used. New York State Law states that where an envelope contains payment of local taxes with no official U.S. postmark date, the payment of such taxes is deemed to have been made on the date the payment is received.
TAX ARREARS DUE NOTICE:
If taxes are not paid on time you may receive a Delinquent Tax Notice. Continued failure to pay taxes will result in a lien against a property and may ultimately result in the loss of the property.
Any unpaid taxes for the previous year will be combined and turned into a lien on July 1st. All unpaid taxes need to be paid and received in OUR OFFICE by June 30th (postmarked envelops on June 30th are NOT acceptable.)
For example, if you owe School or Town and County taxes for 2022 they will need to be paid and in our office by June 30, 2023 to avoid becoming a lien on July 1, 2023.
Liens must be paid with a CERTIFIED Bank Check, Money Order, or Cash. No personal checks can be accepted.
Please note: Current taxes due must be paid first and prior to any earlier taxes owed on all Properties that are in the delinquent stage and are in the process of enforcement. In other words, you must pay your taxes in reverse chronological order. (NYS Real Property Tax Law.)
Grievance Day is scheduled for the third Tuesday in June. For further information on how to grieve your assessment please click here.