- Due: January 1 through 31 without penalty.
- Penalty: 5% penalty In February plus an additional 1% per month thereafter through and including October.
- Reminder letters are mailed the last business day in May.
- Due: June 1 through 30 without penalty
- Penalty: 5% in July plus an additional 1% per month thereafter through and including October
Where to Pay
City Hall
City Chamberlain's Office
108 E. Green St.
Ithaca, NY 14850
Tax Escrow Accounts
If your bank or mortgage company has notified the Tompkins County Assessment Division that your taxes will be paid out of a tax escrow account, your tax bills will be sent to your bank or its agent. Otherwise, please contact us if you do not receive your tax bills. There is no provision in Real Property Tax Law to allow a waiver of penalty if taxes are not paid during the penalty free period.
Billing Addresses & Bank Codes
For information regarding bank codes and billing address changes for escrow account payments, please contact:
Tompkins County Assessment Division
128 E. Buffalo St.
Ithaca, NY 14850
Enforcement of Delinquent Taxes
Procedures for enforcement of delinquent City of Ithaca taxes derive from Article 11 of New York State Real Property Tax Law. Taxes become delinquent on October 1. At that time, a 15% penalty is assessed. Taxes can be foreclosed by a court action 2 years after the lien date of January 1. The city has also adopted the provisions of Article 11 of Real Property Tax Law that allow installment payments of delinquent City taxes. In short, the provisions allow taxpayers to pay 25% of the delinquent taxes due, and make 24 monthly payments on the remainder. The provisions may be found under Payment Plan for Delinquent Taxes.
Procedures for Collection of Delinquent Taxes
- Taxes become delinquent on October 1. Formalized legal advertising of unpaid taxes occurs. All penalties that have accrued through and including October, in addition to a 15% penalty, apply.
- Shortly after taxes become delinquent on October 1, a notification will go to property owners with details and procedures for entering into an optional installment agreement for the payment of delinquent taxes. Property owners may make the election to pay in installments at any time before the city forecloses its tax liens. City Charter provides for a 25% down payment at the time the agreement is signed. Installments may be made over a 24 month period at an additional 1% per month interest rate. Signing the agreement and maintaining payments suspends further enforcement proceedings.
- Taxes remaining unpaid approaching two years after the original lien date will be included in the list of properties for foreclosure proceedings. This is the first step in a court proceeding that vests title in the property to the city.
City Hall
City Chamberlain's Office
108 E. Green St.
Ithaca, NY 14850
Due dates for taxes are determined annually. Actual due dates may vary from those listed here. Please refer to your tax bill for the actual due date, or call our office at 607-274-6580. Before mailing checks for late taxes, please check with the tax collector to be sure of the penalty amount.
