About Your Tax Bill

Paying your 2020-21 tax bill

As a result of COVID-19 and current health and safety protocols, no payments will be accepted in person this year. Please do not bring your tax payment to the bank or the district office.

Tax payments are due by Sept. 30, 2020. An installment plan is available and the schedule is included on each tax bill. A penalty will apply.

Payments must reach the LCSD Tax Collector no later than Nov. 15, 2020. All November payments must be made via certified funds.

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

  • Liberty Central School District Tax Collection
    PO Box 2243
    Buffalo, NY 14240-2243

This year’s mail volume is expected to be unusually large due to the 2020 elections. Please mail your tax bill early to allow for possible delays.

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

The Sullivan County Treasurer no longer accepts school taxes in November. Unpaid taxes will be added to your 2021 town and county tax bill, which will be issued in January 2021.

Escrow payments

If you maintain an escrow account for your school taxes, the escrow payments will be made by your bank or mortgage company.

Correcting your tax bill

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

Questions

Please call 845-439-3557. This line is staffed 12-3 p.m. Monday-Thursday.

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.