Paying your 2025-26 tax bill

Tax payments are due without penalty by Sept. 30, 2025. An installment plan is available and the schedule is included on each tax bill. A penalty will apply if paid on installment or after Sept. 30, 2025, as  follows:

• Postmarked by Sept. 1 – Sept. 30, 2025 (No Penalty)
• Postmarked by Oct. 1 – Oct. 31, 2025 (2% Penalty)
• Postmarked by Nov. 1 – Nov. 15, 2025 (3% Penalty)

All November payments must be made a bank check or money order.

Please make checks or money orders payable to LCSD Tax Collector and mail to:

• Liberty CSD Tax Collector
  PO Box 2243
  Buffalo, NY 14240-2243

If you choose to make installment payments, you must make the first payment in September.  See the bill for payment options.

In person payments

Taxes can be paid in person at the Liberty CSD District Office, behind the high school at 115 Buckley St. at the following times:

• 9 a.m. to 1 p.m.: Friday, Sept. 5; Thursday, Sept. 11; Wednesday, Sept. 17; Monday, Sept. 22; Saturday, Sept. 27; or Tuesday, Sept. 30.
• 5 to 7 p.m.: Wednesday, Sept. 24.

Online

School/Library Tax Bills may also be printed and paid by going to www.taxlookup.net and choosing Sullivan County and Liberty School District (located in the third column).  Please note there is a fee when paying online.

Overnight Payments

Overnight payments should be mailed to:

• Liberty CSD
  C/O M&T Bank, Lockbox 2243
  626 Commerce Drive
  Amherst, NY 14228

Unpaid taxes

Unpaid taxes will be added to the 2026 Town/County Bill in January 2026 and will include an additional 7% penalty.

Escrow payments

If you maintain an escrow account for your school taxes, the escrow payments will be made by your bank or mortgage company, thus the tax bill received from the school is for your information only.

Correcting your tax bill

If you discover an error on your bill regarding the property’s assessment or exemption amounts, contact the town assessor.

LCSD Tax Code

The Liberty Central School District’s Tax Code is 342

Determining assessed value

The town assessor is responsible for determining the assessed values for properties within that town. Questions regarding town equalization rates and individual property assessments can be answered by your town assessor.

The assessed value is the assessor’s determination of your parcel’s current market value (full value) multiplied by the uniform percentage of value used in your town. Assessed values are used along with the tax rate to compute the tax due for a particular property, before exemptions.

The full value (also called market value) is what your property would sell for under normal conditions. For residential properties, your assessor generally determines market value by comparing your property with similar properties that have sold in similar neighborhoods.

Equalization rates are determined by the state and represent the overall ratio of a municipality’s total assessed value to the municipality’s total property market value. Equalization rates are used in apportioning property taxes among municipal segments of school districts. In order for a school district to fairly distribute its property tax levy, the levy needs to be divided in proportion to the total market value of each municipality or municipal segment. This allows for an equitable distribution of taxes based upon the market value of each municipality.