Paying your 2026-27 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, 2026 (No Penalty)
• Postmarked by Oct. 1 – Oct. 31, 2026 (2% Penalty)
• Postmarked by Nov. 1 – Nov. 15, 2026 (3% Penalty)

Payment by Mail

• Make checks or money orders payable to “LCSD Tax Collector”.
• November payments must be made with a bank check or money order.
• Mail payment to:
  Liberty Tax Collector
  P.O. Box 2243
  Buffalo, NY 14240-2243.
• If you leave your payment until the day before the deadline, please mail payment to:
  Liberty CSD c/o M&T Bank Lockbox 2243
  626 Commerce Dr.
  Amherst, NY 14228.

Online Payments

• School (and library) tax bills can be printed and paid at www.taxlookup.net.
• Select Sullivan and then (in the third column “School District”) select Liberty.

In-Person Payments

In-person payments can be made at the District Office behind the High School at 115 Buckley Street, Liberty, NY on the following days in September only:

• 9 a.m.–1 p.m.: Tues. 9/8; Mon. 9/14; Fri. 9/18; Sat 9/26; Wed. 9/30.
• 4–7 p.m.: Wed 9/23.

Tax Escrow Payments

If you have arranged tax escrow payments, they will be made by your bank or mortgage company. The tax bill you receive from the school is for your information only.

Unpaid Taxes

Unpaid taxes are added to the 2026 Town/County Tax Bill in January 2027 with an additional 7% penalty.

Contact

You can reach Sue Skinner, The Liberty Central School District Tax Collector, by phone or email:
Phone: (845) 807-8671, Monday–Thursday, 10 a.m.–3 p.m.
Email: sskinner@libertyk12.org.
Web: https://www.libertyk12.org/department-services/business-office/tax-related-faq/

If you feel your assessment is too high, you have the right to seek a reduction in the future. For further information, please ask your assessor for the booklet “How to File a Complaint on Your Assessment.” Please note that the period for filing complaints on the above assessment has passed. Primary Residents may be eligible for a Senior Citizens tax exemption, you have until March 1, 2027 to apply for this exemption. For more information contact your Town Assessor.

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.