Town of Malone

"Foothills of the Adirondacks"

27 Airport Rd. - Malone, NY 12953 ~ Phone: 518-483-4740 ~ Fax: 518-483-1445

Malone Town Court:  518-483-4018 or 518-481-6634

Malone Property Taxes

WHAT IS THE PROCESS OF PAYING YOUR PROPERTY TAXES?

To further help taxpayers understand the process of paying property taxes, the following information may be of assistance to you.

January of each year, Town & County taxes are mailed to all tax payers and are payable at the Town Clerks Office, 27 Airport Road, Malone, New York, telephone 518-483-4740. If taxes are paid by the end of January no penalties are assessed. The following penalties apply starting with February - 1%; March -2%; and April - 3%.

If you have not paid your previous year Village tax (if you live in the village) or School tax, you will see them on your January bill as a "Relevy." When you pay this January bill, it will take care of those taxes not paid the previous year.

If you live in the Town Water District, your January bill will show a charge for the Town Water District. This charge is an annual charge for maintenance of the Water District and this amount will vary from year to year.

During the first week of April, all unpaid taxes are returned to the Franklin County Treasurer's Office at 355 West main Street, Malone, New York, telephone 518-481-1515 at which time an additional penalty will be applied for each month that the taxes have not been paid. You will be able to pay your taxes at their office at this time.

June of each year (Village Residents), will receive a Village tax bill and is payable at 343 W. Main Street, Malone, New York, Telephone 518-483-4570. If taxes are paid by the end of June no penalty is assessed. The following penalties apply starting July - 5%; August - 6%; September - 7%; and October - 8%. During the first week of November, all unpaid taxes are returned to the Franklin County Treasurer's Office at the above address at which time an additional penalty will be applied.

September of each year, all residents of the Town and Village of Malone will receive a School tax bill. If paid by the end of September, no penalty will be assessed. the following penalties apply starting October - 3%; November - 4% until November 8th at which time unpaid taxes are returned to the Franklin County Treasurer's Office at the above address.

It is, at this time, if neither the Village, school nor Water taxes have been paid, they will then be added to your January Town & County bill as a "Relevy".

WHAT IF I DO NOT RECEIVE A BILL?

Should you not receive a tax bill, or receive the tax bill late, you are still responsible to pay the penalty.  Failure to mail a statement or the failure of a property owner to receive a statement will not affect the validity of the taxes or interest prescribed by law (New York State Real Property Tax Law §922).  In addition, neither the Receiver of Taxes nor any other official has legal authority to waive statutory penalty charges.  These are fixed by the Real Property Tax Law.  If they are waived, the collecting officer will be personally responsible.  As all records are audited by State examiners, there is absolutely no discretion in this matter.  The Constitution and the law of the State mandates the procedure. 

New York State Property Tax Law §925, provides as follows:  “Payment of taxes by mail, when enclosed in a postpaid wrapper (envelope) properly addressed to the appropriate collecting officer and is deposited in a post office or official deposit under the exclusive care and custody of the United States Post Office shall, upon delivery, be deemed to have been made to such officer on the date of the United States Postmark on such wrapper.  The provisions of this section shall not apply in the case of postmarks not made by the United States Post Office.  A postage meter postmark is not a postmark made by the United States Post Office and, therefore, is not within the provisions of Real Property Tax Law §925.  Payments cannot be deemed timely because of a postage meter postmark date on an envelope containing a tax payment (Op. New York State Comp. 69-170).

If taxes are not received until after the due date, they are not paid until after the due date unless they fall squarely within the provisions of §925 of the Real Property Tax Law, and the penalty must be added and collected.  No Town official or employee can waive the penalty (Op. New York State Comp. 68-626).