Examples of delinquent taxes collected by the Commissioner of Finance are:
- Town and County taxes that have not been paid to your local collector
prior to May 1 - The second half of a partial Town and County tax that has not been paid to your local collector prior to August 1
- Village taxes from prior year are collected from February 1 – Relevy Date in November
- Tax liens from years prior to the current tax year
(Town and County taxes) - Properties deeded to the county by tax foreclosure
A delinquent tax payment agreement exists to pay delinquent taxes. To determine the amount owed, or to receive information regarding the Delinquent Tax Payment Plan, please contact the Finance Department.