The nine towns within Tioga County collect the current year's town and county taxes beginning January 2ndand continue collection until May 31st with the exception of the Town of Owego which collects until April 30th. At this time the County assumes responsibility for the collection of overdue taxes and a 5% penalty is added plus 1% per month starting from February 1st of the current year. The towns are given credit for their unpaid taxes at the time of settlement with the County. The County continues to collect delinquent taxes under Article 11 of the Real Property Tax Law of the State of New York. To view the current tax tables or assessments please click here visit the Real Property section of this site.