Tax Collection in Oswego County
The dates below are typical, but can vary between taxing districts. This page is informational only. Please check your tax bill for exact dates of collection to avoid interest and penalties. You may also view this information in a simplified format.
GENERAL INFORMATION
All property tax bills have a local collection period when bills are first issued. A local tax collector collects payments for a period before taxes are returned to the enforcing officer of the tax. The enforcing officer then collects payment after the return of taxes. For taxes that affect property within the City of Fulton, the Fulton City Chamberlain is the enforcing officer. For all other taxes the County Treasurer is the enforcing officer.
VALIDITY OF TAXES
Per the Real Property Tax Law of New York State, property taxes are levied against the real property itself (land and buildings). Property taxes are not a personal liability, however a tax bill is mailed to an interested party as notification that taxes have been levied. If a bank has requested the tax bill because they hold an escrow account for the payment of taxes on the property they will receive the billing statement, otherwise the primary owner from the assessment roll will be mailed the billing statement. Failure to receive this tax bill does not affect the validity of the tax and the tax is due, with any applicable penalties and fees, whether or not a bill was received in the mail. Any foreclosure action taken due to unpaid taxes are commenced "in rem" or against the property itself. If you have any interest in a parcel of real property it would be in your best interest to ensure that taxes are paid in order to protect your interest.
INTEREST TABLE
The following interest calculations are applied against each tax bill during the local collection period. All interest is simple interest and is not compounded until any unpaid tax is returned to the enforcing officer.
| Tax Bill: | Interest added after 30 days: | Interest added each additional month: |
| County/Town | 1% | 1% |
| City | 1% (Oswego) 3% (Fulton - interest free period is 60 days) |
1% |
| Village | 5% | 1% |
| School | 2% | 1% |
- In the City of Oswego, county taxes are issued on a separate tax bill from the city taxes.
- In the City of Fulton, county tax amounts are included on the city tax bills and county taxes are not returned unpaid to the County.
Tax bill issued: January 1st
Due by: January 31st
Split payment offered?: Yes
Last day to pay without interest: January 31st
End of local collection: March 31st
Unpaid taxes returned to county for collection: Mid-April
City of Fulton
City taxes are collected by the City of Fulton Chamberlain year-round. Fulton city tax bills include the county tax amounts and include any city special districts, unpaids, and re-levies.
Tax bill issued: January 1st
Due by: February 28th
Split payment offered? Yes
Last day to pay without interest: February 28th
End of local collection: n/a (always collected locally)
Returned to county: n/a
Paying delinquent taxes: Contact the Fulton City Chamberlain
Unpaid city taxes are not returned to the county treasurer for collection. The city of Fulton performs their own tax enforcement.
City of Oswego
Oswego city taxes are collected locally by the City of Oswego Chamberlain. These city taxes are issued separate from the county tax bill and include all city special districts, unpaids, and re-levies.
Tax bill issued: April 1st
Due by: April 30th
Split payment offered? Yes
Last day to pay without interest: April 30th
Returned to county: April of the following year
Paying delinquent taxes: Contact the Oswego City Chamberlain if it has been less than one year since the bill was issued. If it has been returned to the county, you may pay online or in person to the County Treasurer.
Unpaid city taxes are returned to the county treasurer for collection one year after they are issued by the city.
Village of Phoenix Taxes
Phoenix village taxes are collected by the Phoenix Village Tax Collector from March through October. This bill includes village taxes, along with any village special districts, unpaids, and re-levies. If village taxes go unpaid, they will be re-levied onto the next county tax bill in January and can no longer be paid separately. They will appear on the county bill as the line item "Village Re-levy."
Tax bill issued: March 1st
Due by: March 31st
Split payment offered? No
Last day to pay without interest: March 31st
Last day to pay: October 31st
Returned to county: November
Unpaid Phoenix village taxes are returned to the County Treasurer in November for re-levy onto the county bill in January.
All Other Village Taxes
Village taxes are collected by Village Tax Collectors from June through October. This bill includes village taxes, along with any village special districts, unpaids, and re-levies. If village taxes go unpaid, they will be re-levied onto the next county tax bill in January and can no longer be paid separately. They will appear on the county bill as the line item "Village Re-levy."
Tax bill issued: June 1st
Due by: June 30th
Split payment offered? No
Last day to pay without interest: June 30th
Last day to pay: October 31st
Returned to county: November
Unpaid village taxes are returned to the County Treasurer in November for re-levy onto the county bill in January.
Fulton City Schools
Fulton city school taxes are collected by the Fulton City School Tax Collector from September through April. This bill includes the school and library taxes. If school taxes go unpaid, they will be bundled with other unpaid city taxes in the city of Fulton or unpaid county taxes for towns outside the city.
Tax bill issued: September 1st
Due by: September 30th
Split payment offered? Yes
Last day to pay: March 31st
Returned to county: If the property is within the city of Fulton, it is not returned to the county and is collected by the city chamberlain. If the property is in one of the towns outside the city, then it will be returned to the county in April.
Unpaid Fulton city school taxes are returned to the County Treasurer for collection in April if the property is outside the city limits.
Oswego City Schools
Oswego city school taxes are collected by the Oswego City School Tax Collector from October through February. This bill includes the school and library taxes. If Oswego city school taxes go unpaid they will be bundled with unpaid county taxes at the county treasurer's office once returned.
Tax bill issued: October 1st
Due by: October 31st
Split payment offered? Yes
Last day to pay: February 28th (following year)
Returned to county: March (following year)
If your property is within the city of Oswego, unpaid Oswego city school taxes will be returned to the Oswego City Chamberlain for collection. For towns outside the city the unpaid Oswego city school taxes are returned to the County Treasurer for collection in March.
Central School Districts
Central school taxes (non-city) are collected by school tax collectors from September through November. This bill includes the school and library taxes. If school taxes go unpaid, they will be re-levied onto the next county tax bill in January and can no longer be paid separately. They will appear on the county bill as the line item "School Re-levy."
Tax bill issued: September 1st
Due by: September 30th
Split payment offered? No
Last day to pay: October 31st
Returned to county: November
Unpaid central school taxes are returned to the County Treasurer in November for re-levy onto the county bill in January.