The nine towns within Tioga County collect the current year's town and county taxes beginning January 1st and continue collection until May 31st with the exception of the Town of Owego which collects until April30th.  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.

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 Collector in January.

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.

In October a list of the current year unpaid taxes is published in one or more newspapers.

In November a list of delinquent taxes is filed in the Tioga County Clerk's Office.

In July of the next year a letter is sent notifying the assessed owner that a $150.00 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 tow newspapers.

The final date to redeem the property is March 31st.

April 1st or thereafter an order is taken to the 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, provate 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.

To have your name placed on a public auction notification list please contact the Tioga County Treasurer at 56 Main Street, Room 210, Owego, New York 13827.

To view auction information on-line visit Reynolds Auction Company