Welcome to the Town of Cortlandville Tax Collector’s Site!
Karen Q. Snyder, RMC
Town Clerk, Tax Collector, Registrar
2017 Tax Collection Legal Notice
Raymond G. Thorpe Municipal Building
3577 Terrace Rd.
Cortland, New York 13045
Monday – Friday from 8:30 a.m. to 4:30 p.m. and Saturday’s in January only from 9:00 am – noon at the Town Hall.
Chavonne LaPlant, Deputy Town Clerk, Deputy Tax Collector
Patty Romer, Deputy Town Clerk, Deputy Registrar
Bridget L. Yaple, Deputy Town Clerk
The office is responsible for the collection of property taxes. All powers and duties of this office, as well as collection procedures, are statutory and found in the New York State Real Property Tax law.
My deputies and I welcome any inquires pertaining to collection policies as well as general tax information. We offer our assistance to residents, realtors, lending institutions, title companies, and other entities that may require tax information.
Duties of the Tax Collector:
The Town of Cortlandville is a town of the second class. Collecting officers in a second class town are known as Collectors of Taxes. This is a two-year elected position. Before entering upon the duties of the office, it is required that all tax collecting officers take and subscribe the Constitutional Oath of Office. Once the Collector has taken the oath, he/she becomes the insurer and guarantor of all moneys, securities, papers and records that the law provides shall be in his or her custody.
The Collector of Taxes collects the Town and County property taxes in January. The bills are mailed in late December of each year. The tax bill covers the period of January 1st - December 31st. Payments can be made upon receipt of bill through January 31st without penalty.
Starting February 1, there is a 1% penalty; fees for March are 2% and fees for April are 3%. If taxes are unpaid as of April 30th, a second notice of taxes due is processed. An additional charge of two dollar ($2.00) will be levied and become a part of the amount due. After May 31st, all unpaid taxes are returned to the Cortland County Treasurer, 60 Central Ave., Cortland, NY 13045. Please contact the Treasurer at 607 753-5070, for dollar amounts.
The Property Tax bill contains levies for the Town, County, Fire District, and any special districts. In addition, if school, village or water bills are unpaid, they will be re-levied on to the property tax bill. If a previous owner was receiving an exemption, a payback amount may also appear in the bill which covers the time period that the new property owner enjoyed a previous owner's exemption to which they are not entitled. Please contact this office if there are any questions regarding the amounts due.
To assist our elderly and disabled residents, third party notification of tax bills is offered. Property owners who are disabled or 65 years of age or older and own a one, two or three family home, may designate an adult consenting third party to receive duplicate copies of tax bills and notices of unpaid taxes. In order to receive this service, one must fill out a third party notification, using form RP-923, which is available in our office or on line at www.tax.ny.gov .
Many residents have their taxes escrowed with lending institutions. The town updates bank codes prior to each billing cycle. It is the lending institution's responsibility to notify the county, assessor and tax collector of any additions or deletions of accounts. Many banks contract with the Tax Service Organizations (TSOs), which are agencies that service escrow accounts for these banks. These organizations provide us with a listing of their customers and their identifying account numbers. The larger organizations do this primarily by computer disc. In the event that a resident received a bill that should have gone to the bank, it is still the responsibility of the bank to call for that bill. If the bill should have gone to the homeowner, but went to the bank, it is the homeowner's responsibility to know that the taxes are due. Please call our office immediately and we will issue you a duplicate bill. The failure to mail a statement or the failure of a property owner to receive a statement will not affect the validity of the taxes or interest prescribed by law (New York Real Property Tax Law 922). If you should have received a bill, but have not during the first week of January, please contact this office for a duplicate bill.
Taxes and Fees Information
Third Party Notice for Mailing of Tax Bill
Cortland County Office of Real Property Tax Services
Frequently Asked Questions:
I never received my bill, or received it late; do I still have to pay the penalty?
Yes, the failure to mail a statement or the failure of the property owner to receive a statement will not affect the validity of the taxes or interest prescribed by law (New York State Real Property Tax Law 922). In addition, neither the tax Collector nor any other official has legal authority to waive statutory penalty charges. These are fixed by the Real Property Tax Law. If they are waived, the collecting officer will be personally responsible. As all records are audited by State examiners, there is absolutely no discretion in this matter. The Constitution and the law of the State mandate this procedure.
If I mail my payment on the due date do I have to pay a penalty?
New York State Real Property Tax law 925, provides as follows: "Payment of taxes by mail, when enclosed in a postpaid wrapper (envelope) properly addressed to the appropriate collecting officer and is deposited in a post office or official depository under the exclusive care and custody of the United States Post Office shall, upon delivery, be deemed to have been made to such an officer on the date of the United States Postmark on such wrapper. The provisions of this section shall not apply in the case of the postmarks not made by the United States Post Office. A postage meter postmark is not a postmark made by the United States Post Office and, therefore, is not within the provisions of Real Property Tax Law 925. Payments cannot be deemed timely because of a postage meter postmark date on an envelope containing a tax payment (Op. New York State Comp. 69-170).
If taxes are not received until after the due date, they are not paid until after the due date unless they fall squarely within the provisions of section 925 of the Real Property Tax Law, and the penalty must be added and collected. No town official or employee can waive the penalty (Op. New York State Comp. 68-626).
Do you accept payment with credit cards?
Yes, the Town Board passed a resolution in February 2009 allowing our office to receive payment by credit card or echeck using Xpress-pay.com. Payments may be made online by going to the town’s website, at www.cortlandville.org or at our office using your MasterCard or Visa. If you choose to use this method to pay your taxes, there is a site fee of 2.75% (+$0.68) of the tax bill per transaction. An independent company is the collector of the convenience fee. This service is only available during the warrant date stated on the Town and County Tax Bill.
Can I pay my taxes in partial payments?
The County of Cortland legislature adopted a resolution in 2011 for the 2012 tax year, allowing all towns in the county to accept partial payments. The first payment of fifty percent (50%) of the tax bill must be paid by January 31st to participate. By March 15th twenty-five percent (25%) of the tax bill would be due, plus 1.5% penalty. By April 30th twenty-five percent (25%) of the remaindered is due, plus 3% penalty. Each partial payment must include the current penalty. No partial payment is applicable to a tax bill if bill is less than $100.00.
Can I pre-pay my town taxes?
The warrant constitutes the mantle of authority for the collecting officer to receive the taxes. Therefore, the warrant must be regarded as the instrument, which empowers the collecting officer to begin the collection. Collection authority cannot begin prior to the date of the warrant. Cortland County normally dates the warrants in the last week of December to enable property owners the opportunity to pre-pay in the current year.