Tax Collector

are mailed in early September. Please know that your school taxes are based on the school’s adopted budget, which is voted on and passed annually in May.

If you have questions about your school tax bill or you think the taxes are too high, you need to call the school district directly and talk with them about their budget.

To help you, please use the following numbers to call the school district’s tax collector:

HYDE PARK: 483 - 3600, ext. 12
MILLBROOK: 677 - 4202, ext. 5
PINE PLAINS: 518 - 398 - 7181, ext. 400
RHINEBECK: 871 - 5520, ext. 5527

Tax Collector

Greetings from Patricia McDermott, Tax Collector for the town of Clinton.

As tax collector I am responsible for the collection of property taxes for approximately 2,298 parcels. All powers and duties of this office, as well as collection procedures are statutory and defined in the New York State Real Property Tax Law.

Any inquiries are welcome pertaining to collection policies as well as general tax information. Assistance is provided to residents, Realtors, lending institutions, title companies and other entities that may require tax information.

During property tax collection, hours to pay in person are available by appointment by calling me at 266-3592. Additionally for your convenience taxes can be paid in person at the town library the last two Saturdays of February from 10am - 12noon.

Duties of the Office of Tax Collector

In the town of Clinton, the office of Tax Collector is a two year elected position. Before entering upon the duties of this office, it is required that all tax collecting officers take the Constitutional Oath of Office. In addition, an official undertaking or bond, which guarantees the faithful performance of the office must be executed and filed in the Town Clerk’s Office. Once the collector has taken the oath and executed the bond, she becomes an insurer and guarantor of all monies, securities, papers and records that the law provides shall be in her custody.

The Collector of Taxes collects the General Property Taxes starting in January. The bills are mailed in mid January. The tax bill covers the period of January 1^st - December 31^st. Payments can be made upon receipt of the bill through February 28^th without penalty. Bills paid after February 28^th through March 31^st incur a 2% penalty. From April 1^st through April 30^th there is an additional 1% penalty (3% in all) On May 1^st there is a second billing sent out to all those who did not yet pay their taxes. There is now an additional 1% penalty (4% in all), plus a $2.00 delinquent fee. After May 31^st, the unpaids are turned over to Dutchess County. All payments must then be made to them.

The property tax bill contains levies for the Town, County and specific Fire District. In addition, if school taxes are unpaid from the previous year, they will be re-levied on the Property Tax Bill. If a previous owner was receiving an exemption, a payback amount may also appear on the bill which covers the time period that the new property owner enjoyed a previous owner’s exemption. Please contact me if there are any questions regarding the amounts due.

The town of Clinton has four school tax districts (Hyde Park, Millbrook, Pine Plains, and Rhinebeck). Each district has its own Receiver of taxes. Please obtain their numbers to assist you with school taxes. School tax bills are mailed in early September. The due date is specified on the bill. Usually any unpaid school tax bills are turned over to Dutchess County in the first week of November. They may be paid at the County until the re-levy date. After that date all unpaid school bills are levied on the following Property Tax Bill with a 7% penalty.

To assist our elderly and disabled residents, third party notification tax bills are offered. Property owners who are disabled or 65 years of age or older and own their 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 form RP-923, available from the tax collector.

Many residents have their taxes escrowed with lending institutions. The County updates bank codes prior to each billing cycle. It is the lending institution’s responsibility to notify the County of any additions or deletions of accounts. Many banks contract with Tax Service Organizations (TSO’s), which are agencies that service escrow accounts for the banks. These organizations provide me with a list of their customers and their identifying account numbers. 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 taxes are due. Please call me immediately and I 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 the law. (New York State Real Property Tax Law §922). If you should have received a bill, but have not by the second week in January, please contact me for a duplicate bill.

1. 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 a 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 tax 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 mandates the procedure.

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 be upon delivery, deemed to have been made to such officers the date of the United States Postmark on such wrapper. The provisions of this section shall not apply in the case of 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. Payment 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).

No, 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.