
The nine towns within Tioga County collect the current year's town and county taxes beginning January 2nd and 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.
PLEASE NOTE:
The entire amount must be paid for each year of taxes due in this office.
No partial payments will be accepted and there are no payment plans available.
Only one form of payment accepted for each year of taxes due in this office when paying with personal check. One personal check for entire amount, or cash for entire amount.
Multiple personal checks and/or personal checks combined with cash will NOT be accepted.
You may use a bank check, money order, or any certified funds in combination with cash.
Additionally, if more than one year taxes are payable in this office, they must be paid in reverse chronological order (newest year first)
Enforcement and foreclosure are handled under Article 11 of the Real Property Tax Law.
The basis 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 $150 search 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.
After the County has taken title to the properties, they will be offered for sale by public auction, private sale or by other means. The County reserves the right to accept or reject any or all bids and to offer the properties for sale in a manner that may differ from the above.
The 2011 property tax auction will be held Thursday , August 4th, 2011 from 6:00-9:00pm
Tioga County Office Building in the Hubbard Auditorium, 56 Main Street, Owego NY
Auction brochures will be available approximately July 18th, at 56 Main St or the Real Property Office at 16 Court St, and may be viewed online on the Manasse Auction web site by clicking the link below.
To view auction information online visit Manasse and Son Auctions