Tioga County, New York

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Friday - Oct 31, 2014

Enforcement of Taxes

Enforcement and foreclosure are handled under Article 11 of the Real Property Tax Law.

The basic guidelines are as follows:

Town and County taxes are due at the Town Tax Collector in January. The tax bill may include relevied village and school taxes from the previous year.

The Collector turns unpaid taxes over to the County for collection in May/June.

In September a letter is sent out notifying the assessed owner of the delinquency.

After October 31st a list of the current year unpaid taxes is published in two or more newspapers.

In November a list of delinquent tax liens is filed in the Tioga County Clerk's Office.

A fee will be added on August 1st if the tax remains unpaid.

In December we file a Notice and Petition of Foreclosure for prior year taxes with the County Clerk and mail to all parties that have a recorded interest in the property. This notice will also be published in two newspapers.

The final date to redeem the property is March 31st.

April 1st or thereafter an order is taken to the County Judge to transfer ownership of the property to the County.

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