56 Main Street, Room 210
Owego, NY 13827
Main Phone:
607-687-8670
Fax:
607-223-7035
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.
No events currently scheduled.
Town and County Tax Notices are mailed to the property owners and lending institutions by December 30th.
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 2nd: 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 30th
All others: May 31st
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 1st 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 31st 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 1st, 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 31st. 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.
Payments can be made at the Treasurer’s Office or by Mail:
Office Hours: Monday-Friday 8:30am-5pm.
Accepted methods of payments are:
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 now accept 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.
An NSF fee of $35.00 will be charged for any returned payment.
Tioga County Unpaid Tax Listing Website: http://www.taxlookup.net/tiogaco/
Enforcement and foreclosures are handled under Article 11 of the NYS Real Property Tax Law.
Town and County taxes are due at the Town Tax Collectors in January. The tax bill may include relevied village and school taxes, not paid from the previous year.
The Collector turns unpaid taxes over to the County for collection in May/June with a 5% penalty.
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 year two, in July, a letter is sent out again notifying the assessed owner of the delinquent tax.
In November a list of delinquent tax liens is filed in the Tioga County Clerk's Office.
A $250 title 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 in February of year three.
The final date to redeem the property is July 31st in year three.
August 1st or thereafter an order is taken to the County Judge to transfer ownership of the property to the County.
To view auction information online visit: Manasse and Son Auctions.
A Tax Search provides proof of any unpaid taxes against the tax map number provided.
Tioga County currently provides tax searches for the time period of 2013 through 2023. To apply for a Tax Search you must provide our office with a completed Tax Search form (only one copy is required), payment, and a self-addressed and stamped envelope if you wish to have the Tax Search mailed to you.
Fees
Tax Search - $20.00 per search.
Duplicate Tax Receipt - $5.00 per receipt.
Forms
PLEASE ALLOW OUR OFFICE ONE WEEK TO PROCESS YOUR REQUEST
Residency certificates can be issued NO EARLIER than 60 days prior 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
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.
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:
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
Monday - Friday
8:30 AM - 5:00 PM
