Tioga County, New York Government (2024)

Property Taxes

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.

Make a Payment

Payments can be made at the Treasurer’s Office or by Mail:

Office Hours: Monday-Friday 8:30am-5pm.

Accepted methods of payments are:

1. Personal Check- Personal checks may not be used in combination with any other form of payment. If paying with a personal check it must be for the full amount of the taxes.
2. Cash
3. Bank Check
4. Combination of #2 and #3
5. Credit/Debit Card*

Make checks or money orders payable to: Tioga County Treasurer

Mail Payments to:

Tioga County Treasurer
56 Main Street
Room 210
Owego, NY 13827

We nowaccept credit or debit cards* in the office, and on our tax website:http://taxlookup.net/tiogaco/

*A 2.65% processing fee with a $3.00 minimum will be applied to all credit/debit payments.

Unpaid Tax Listings

Tioga County Unpaid Tax Listing Website:http://www.taxlookup.net/tiogaco/

Tax Enforcement

Residency Certificate

Residency certificates can be issuedNO EARLIER than 60 daysprior to the start date of the semester.

Residency Certificates are required of students by Community Colleges. The purpose of obtaining a residency certificate from the student's County of Residence is to give permission to the Community College to bill the County for matching tuition from the State, County and Student.

To qualify for a Residency Certificate the student must present proof to the County that he/she has been

• Resident of New York State for at least one (1) full year immediately preceding the date the application/affidavit.
• Resident of Tioga County for at least six (6) months immediately preceding the date of the application/affidavit.

Application for a Certificate must be obtained from the Community College. Applications for some schools may also be available on their websites. Acceptable proof would include a driver's license (address printed on front MUST match application, we DO NOT accept address stickers as proof), utility bills, bank statements, and personal mail if the envelope is NOT a window envelope and the postmark is clearly legible. If these are not available, in some cases there may be other forms of proof that could be acceptable.

If the applicant has resided at more than one place in the year covered, proof must be submitted for each place of residence dated at the time that the applicant moved to that address.

Tioga County does not require applications to be notarized.

Applications can be presented in person or by mail. In both cases it is necessary that the proof be included with the application.

Occupancy Tax

Tioga County's Local Low No. 2 of the Year 2020, known as the "Hotel/Motel Tax Law", requires all parties who rent rooms in Tioga County to register with and pay occupancy tax to the Tioga County Treasurer's Office. The purpose of this Local Law is to enhance the general economy of Tioga County, its cities, towns, and villages through promotion of tourists, activities, conventions, trade shows, special events, and other directly related and supporting activities.

A tax in the amount of four percent (4%) of the per diem rental rate for each room occupied, is hereby assessed on all hotels and motels in Tioga County, provided, however, that such tax shall not be applicable to a permanent resident of a hotel or motel.

The tax imposed by this local law is administered and collected by the Treasurer.The filing of returns and the payment of the tax shall be paid to the Treasurer on a quarterly basis. Such returns shall be filed within twenty (20) days from the expiration of the period covered. A 10% penalty will be added for late fillings, with an additional 1% added for each month or fraction thereof that payment is delinquent commencing 30 days after the initial due date.

Collection Periods:

• Period covered: 12/1-2/29 Payment due by: 3/21
• Period covered: 3/1-5/31 Payment due by: 5/21
• Period covered: 6/1-8/31 Payment due by: 9/21
• Period covered: 9/1-11/30 Payment due by: 12/21

Return forms will be mailed to registered parties at the end of each tax period. Returns must be filed whether or not there is tax to be remitted.

Tioga County does have an agreement with Airbnb, but does not have an agreement with VRBO or any other internet providers.

New Owners/Businesses: Within three (3) days after commencing business or opening, new owners/businesses must file an application with the Treasurer's Office. Applications can be obtained by visiting the Treasurer's Office at 56 Main Street, Room 210 Owego, NY, or by emailing counter@tiogacountyny.gov

County Budgets

Salary Data

Spending Data

Audit Reports

• 2022
• 2021
• 2020
• 2019
• 2018
• 2017
• 2016
• 2015
• 2014
• 2013
• 2012
• 2011
• 2010
• 2009
• 2008
• 2007

ARPA State and Local Fiscal Recovery Funds Reports

SLT Compliance Report: STL 1680 (8/31/2021)