Taxes

Tax Bill Information


Tax Billing Cycles

  • January 1 of each year: Town (City)/County Tax Bill
  • June 1 of each year: Village Tax Bill
  • September 1 of each year: School Tax Bill

NYS law states that it is the taxpayer's responsibility to know when their taxes are due and where to pay them. No interest and penalties can be forgiven for lack of receipt of a tax bill. If you did not receive your bill within the first week that the tax is due, contact your local tax collector for that bill.

Life of a Town & County Tax Bill

January 1 of each Town/City and County Tax Bills are levied. The Town Tax Collectors collect the Town and County Tax Bills until April 30 of the same year.

  • Madison County collects for the Town of Hamilton and the Town of Lincoln from January 1 until payment or foreclosure
  • City of Oneida collects their taxes for the full tax cycle

Delinquency

Interest of 1% a month begins as of the beginning of February for Town and County taxes. After April 30 the taxes (excluding the City of Oneida) are returned to the Madison County Treasurer's Office. Upon the return of the tax to the Madison County Treasurer, a 5% County Return Penalty is added to the original amount of the tax. Interest continues at 1% per month and the notice fee is added if the town has one.

The Madison County Treasurer's Office sends letters on a regular basis updating the amount due. At the beginning of November, a list of the taxes is recorded in the Madison County Clerk's Office.

Second Year of Delinquency

July 1st of the following year, a $150 fee is added to each parcel and a lien search is requested for all liens that are filed in the Madison County Clerk's Office.

The beginning of January in the second year of delinquency, certified and first class notices are sent to all property owners, lien holders, and parties of interest. Prior to January 31, the delinquent taxes are advertised in the newspapers (Oneida Daily Dispatch and Mid York Weekly). By law the taxes have to be advertised three times in a five week period. Note: Once the advertising is sent to the newspapers, there are no deletions for payments.

Additional Fee

In April of the second year, all properties that do not have proof of service to the property owner are posted by the Madison County Sheriff's department and the Madison County Treasurer's Office. If a property is posted, a $100 fee is added to the delinquent tax.

Property Inspection

In July of the second year, all properties are inspected by the Madison County Sheriff's Department and the Madison County Treasurer's Office. At the end of July of the second year, letters of despoliation are sent to the property owners by certified mail for all potential auction properties.

Order of Foreclosure

The beginning of August of the second year, an Order of Foreclosure is sent to the Madison County Supreme Court for signature. Upon receipt of the signed order, Madison County transfers title from the current property owner to Madison County.

Auctions

September of the second year, Madison County holds their annual land auction (generally the third Saturday of the month) to dispose of all properties that Madison County took title to.

The October after the auction the Madison County Board of Supervisors approves a resolution authorizing the sale of the properties that were auctioned. The Madison County Treasurer's Office then records the deed(s) in the Madison County Clerk's Office transferring ownership to the successful and approved bidder from the auction.