The Sullivan County Treasurer, as the Enforcing Officer for the County of Sullivan, has the authority to prepare and execute agreements with eligible owners for the payment of eligible delinquent taxes over an extended period (24 months) in accordance with §1184 of the Real Property Tax Law and Local Law No. 3-2005 of the County of Sullivan.
TERMS AND CONDITIONS:
***EFFECTIVE IMMEDIATELY***: Only delinquent taxes may be included in an Installment Agreement. Taxpayers who choose to enter into an Installment Agreement will be responsible to pay the 2024 County/Town taxes directly to their respective Town Tax Collector by March 31, 2024 to avoid default.
- Once a property is subject to an Installment Agreement, the Agreement cannot be modified to add future unpaid taxes or past-due payments. Entering into an Installment Agreement should be considered a final course of action and used only when all other options have failed.
- Installment Agreements made by the County of Sullivan are for County/Town taxes only. If your property is located within a village in Sullivan County, you must contact the village for tax information. County Installment Agreements do not include Village taxes.
- The required down payment is 15-25% of the total delinquent taxes and must be paid with guaranteed funds only (cash, bank check, money order, Visa, MasterCard or Discover). Personal checks will not be accepted. Down payments paid by credit card are subject to a 2.75% convenience fee charged by credit card provider.
- The balance of delinquent taxes, after the down payment, shall be due and payable in twenty four (24) monthly installments until paid in full, together with interest (currently 12% per annum).
- Credit cards are not accepted for monthly installment payments.
- Each installment shall be due on the last day of the month in which it is to be paid. If any installment is not paid by the 15th calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
- All properties owned by the taxpayer which have delinquent taxes must be included in the agreement. All taxes must remain current on all properties owned by the taxpayer, whether or not the property is included in the taxpayer’s installment agreement.
- Failure to stay current with all taxes and monthly payments may result in foreclosure or other legal remedy authorized by law.
- Under the terms of the contract, taxpayers must remain current with all future taxes. School taxes must be paid on time to the respective school (bills are issued in September each year) and Town/County taxes must be paid on time to the respective town (bills are issued in January each year).
- If a property owner enters into an Installment Agreement for the current year’s tax lien prior to November 1 of that year, the $350.00 court-ordered foreclosure search fee shall be added at the signing of the Agreement. The parcel(s) will be included in the foreclosure proceeding to be commenced for that lien year pursuant to RPTL §1123 (generally October of the following year) but the County will not foreclose on the parcel(s), so long as the Agreement is not in default.
For further information on installment agreements, contact the Treasurer’s Office at (845) 807-0200.