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Tax Collection Solution (TCS)
Effective October 1, 2010, the Washington County
Treasurer’s Office went “live” with the new TCS
software. Towns in Washington County with internet
access will also go “live” with the new TCS software for
the 2011 tax collection season (January 2011 Town &
County Tax Bills).
TCS is an internet based site with a single database at
the county level that will be available on a twenty-four
hour basis to county, all localities (towns, villages
and schools), and the general public as deemed
appropriate.
For more information about the Tax Collection Solution (TCS),
download / print / view
Tax Collection Solution (TCS)
document.
To go
directly into the Tax Collection Solution (TCS) click on
the TCS ICON Below.
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Tax Collection Procedure
Tax payments to the towns are payable during the month
of January in each year without penalty. Thereafter,
penalties are charged on the unpaid tax as follows: 1%
if the tax is paid during February, 2% if the tax is
paid during March, 3% for April. In April, the Town
tax-rolls are returned to the office of the County
Treasurer. The County imposes a 5% penalty plus 1%
interest per month effective February 1st up
until the date of payment. Delinquent tax enforcement
is conducted as set forth in Article 11 of the New York
State Real Property Tax Law
(in rem procedure).
Important: The redemption period (deadline date) for
payment of delinquent taxes and avoidance of loss of
ownership and rights to real property for non-payment of
taxes is two (2) years. Effective, January 1, 1995,
Article 11 of the New York State Real Property Tax Law,
required that the most recent tax year be paid first and
that payment of the most recent tax year delinquency
would not postpone the conveyance of title to the County
for nonpayment of the prior year’s delinquencies.
The following tax calendar pertains to the County real
property taxes
|
Taxable status date |
March 1st |
|
Lien date |
January 1st |
|
Levy date |
January 1st |
|
Date taxes due |
January 31st |
|
Date penalty period
commences |
February 1st |
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in rem procedure
(Article 11 Tax Sale Enforcement) by filing of
delinquent tax list (10 months after lien date)
in County Clerk’s Office |
November 1st |
Twenty-one months after
lien date (October of year following tax levy) a
Petition of Foreclosure is filed in the County Clerk’s
office. Public Notice of Foreclosure is published in
local newspapers and Personal Notice of Commencement of
Foreclosure Proceedings are sent by first class mail and
certified mail to owner or owners of record and mortgage
and other interest holders of record and any party who
filed a “Declaration of Interest” on or before the date
of publication.
Late Answer Provision
The expiration of the redemption period (deadline date)
is the first business day in January (24 months
following lien date). After this date, a motion for
Final Summary Judgment can be filed with County Court
for an order authorizing conveyance of parcels included
in the enforcement proceeding to Washington County.
Board of Supervisors’
Resolution No. 27, January 21, 2000, Title: To Consent
to Filing of Late Answers in Tax Foreclosure Actions
After Passage of Deadline (redemption period), taxpayers
may have funds available to pay delinquent taxes after
the expiration of the payment deadline but before
Summary Judgment is filed. In such cases, the County
Treasurer was authorized to accept full payment of the
outstanding tax lien accompanied by a late Answer. The
late Answer and payment will be accepted from the
January expiration of redemption period date until the
date of filing of the motion for Summary Judgment which
is normally during the month of March or within the
first two weeks in April.
Repurchase Option
Board of Supervisors’ Resolution Nos. 101 of March
19th, 1999; 146 of April 16th
2004, 120 of April 15th 2005 and 23 of
January 16, 2009, allows the owners of record whose
property was conveyed to the County for non-payment of
taxes, the option to repurchase their property from the
County no later than eight days before the County’s
scheduled auction which is normally in June of each
year.
Public Land Sale of
County-owned Parcels
Parcels that were conveyed to the County for
non-redemption or non-payment of taxes and not
repurchased by the owner of record are sold at a public
land sale auction which is normally held in June of each
year and conducted by a professional auctioneer.
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