James
56 Main Street, Room 210
Owego, NY 13827
Monday - Friday
8:30 AM - 5:00 PM
The Treasurer's office handles fiscal matters for the County, including providing accounting services for all public funds. The office is overseen by the Country Treasurer, an elected position with a 4 year term. In addition, the Legislature appoints a Chief Budget Officer who oversees the County's budgeting process.
2023 Financial Highlights and Staff Highlights of the Tioga County Treasurer's Office
2024 Tentative Budget Brief will be presented 11/14/2023 @ 10:00 AM in the Hubbard Auditorium, 56 Main Street Owego, NY.
No events currently scheduled.
Town and County Tax Notices are mailed to the property owners and lending institutions by December 30 th .
Taxpayers who do not have escrow account and do not receive their notice by the second week of January are advised to call their Town Clerk/Tax Receiver’s office for an additional copy.
Year 1 (Current Year):
January 2 nd : Each town begins collecting the current year’s taxes. Starting in February unpaid taxes will begin to collect 1% interest every month they remain unpaid.
The Towns collect until:
Owego: April 30 th
All others: May 31 st
Once the collection period ends the town will turn all unpaid taxes over to Tioga County, and towns are given credit for their unpaid taxes at the time of settlement with the County. During this settlement period current year taxes cannot be paid to the Town or to the County.
In May, the county then assumes the responsibility for the collection of overdue taxes for the Town of Owego. For all other towns this takes place in June. At that time a 5% penalty is added to the tax bill, along with a late notice fee, and 1% per month starting from February 1 st of the current year. The County continues to collect delinquent taxes for two years after the lien date according to Article 11, Title 2, and Section 1110 of the New York State Real Property Tax Law.
In September, another Notice is sent to all delinquent taxpayers advising them their current year property tax remains unpaid, and if not redeemed by October 31 st they will be subject to a $35.00 Mailing and Advertising Fee (November 1st). This is also the deadline to avoid their names being listed in the paper.
In November, a List of Delinquent Taxes identifies those parcels, which have been subject to delinquent tax liens held and owned by the County of Tioga since January 1 of the current fiscal year is filed in the Tioga County Clerk's Office, which places a Lien against your property. This list is also used to advertise delinquent taxes in three local newspapers.
Year 2 (Prior Year)
On July 1 st , a Notice is sent to all delinquent taxpayers advising that the Town and County Real Property Taxes for the prior fiscal year remain unpaid on their property. Pursuant to Article 11 of the NYS Real Property Tax Law, if these prior year taxes remain unpaid as of the first business day in August an additional $150.00 Search Fee will be added.
On December 1, if taxes remain unpaid after the 2 years of delinquency, the County will file a Notice and Petition of Foreclosure with the Office of the Tioga County Clerk. This Notice will be served upon all persons owning or having an interest (i.e., Mortgage, Lien or Judgement holder) in the property. The petition is mailed twice, one copy through regular mail and one copy by certified mailed. This Notice will also be published in the Tioga County Courier, the Sayre Evening Times, and the Owego Pennysaver.
Year 3 (Foreclosure year)
The final day to redeem property in jeopardy of foreclosure (any property with a tax that is two years old) is March 31 st . If more than one tax is delinquent, with the Treasurer’s office, the most current year must be paid first, according to Article 11, Title 2, and Section 1112 of NYS Real Property Tax Law.
“§ 1112. Redemption of property subject to more than one tax lien. 1. When a tax district holds more than one tax lien against a parcel, the liens need not be redeemed simultaneously. However, the liens must be redeemed in reverse chronological order, so that the lien with the most recent lien date is redeemed first, and the lien with the earliest lien date is redeemed last. Notwithstanding the redemption of one or more of the liens against a parcel as provided herein, the enforcement process shall proceed according to the provisions of this article as long as the earliest lien remains unredeemed.”
To view the current tax tables or assessments please visit the Real Property page of this website.
