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C. Michelle
Zilgme
Receiver of Taxes and Assessments
Memorial Town Hall
534 Loudon Road
Newtonville, NY 12128
Introduction
Michele Zilgme, The Receiver of Taxes and Assessments, welcomes you
to the Colonie Tax Office.
The Tax Office is responsible for the
collection of school and property taxes for over 30,000
parcels. In addition, the Tax Office also collects the water
bills on behalf of the Town of Colonie Department of Public Works,
Division of Latham Water. All powers and duties of this office,
as well as collection procedures, are statutory and defined in
the New York State Real Property Tax Law, except for water collection,
which is defined in Town Law.
The staff and I welcome any inquires
pertaining to collection policies as well as general tax information.
We offer our assistance to residents, realtors, lending institutions,
title companies, and other entities that may require tax information.
Upon request, we will be happy to furnish duplicate tax bills
and receipts via mail or fax. The tax roll is available on computer,
hard copy, and micro fiche for public inspection.
The hours of the Tax Office are Monday
- Friday, 8:30am - 4:30pm. The hours of collection are extended
to 8:30am - 6:00pm, during the last week of January and September.
This affords residents the opportunity to pay tax bills after
work hours during the last week of the penalty free collection.
For information on dates, please contact the Tax Office.

Duties of the
Office of Receiver of Taxes
The Town of Colonie is a Town of the
first class. Collecting officers in Towns of the first class
are know as Receivers of Taxes and Assessments. This is an elected
position with a four year term. Before entering upon the duties
of the office, it is required that all tax collecting officers
take and subscribe the Constitutional oath of office. In addition,
an official undertaking or bond, which guarantees the faithful
performance of the office, must be executed and filed in the
Town Clerk's Office. Once the Receiver has taken the oath and
executed the bond, she becomes the insurer and guarantor of all
moneys, securities, books, papers and records that the law provides
shall be in her custody.
- The Receiver of Taxes collects the General
Property Taxes in January. The bills are mailed December 31st.
The tax bill covers the period of January 1st. - December 31st.
Payments can be made January 1 - 31, without penalty. If they
are paid February 1 -28, there is a 1% penalty and if paid March
1 - 31, there is a 2% penalty. On April 1st., all unpaid tax
bills are turned over to the Albany County Department of Finance
for collection.
- The General Tax bill contains levies
for the Town, County, and special districts. In addition, if
school, village taxes, or water bills are unpaid, they will be
re-levied on the General Tax Bill. If a previous owner was receiving
an exemption, an exemption payback amount may also appear on
the bill which covers the time period that the new property owner
enjoyed a previous owner's exemption to which they were not entitled
to. Please
contact our
office if there are any questions regarding the amounts due.
- The Colonie Tax Office also collects
the taxes for six school districts - South Colonie, North Colonie,
Maplewood Colonie Common, Menands Union Free, Niskayuna Central
and Mohonasen Public. School bills are mailed August 31st. They
are due in the month of September without penalty. If they are
paid October 1 - 31, there is a 4% penalty. On November 1st.,
all unpaid school bills are turned over to Albany County. They
may be paid at the County the month of November with additional
interest and penalties. After December 1st., all unpaid school
bills are levied on the following general tax bill with a 7%
penalty.
- Payments are accepted in person at the
Tax Office which is located on the first floor of Town Hall in
Newtonville. This is across from Siena College. Payments made
in person can be made by cash or check. Payments can also be
made by mail. The address is Colonie Tax Office, P.O. Box 508,
Newtonville, NY 12128. Payment can be made by check or money
order. Please do not send cash through the mail.
- In September of 1998, this office resumed
the printing and mailing of the School Tax bills. This resulted
in a significant savings to the Town. Approximately 20,000 tax
bills were mailed directly to residents and commercial property
owners. The balance were mailed to and paid directly by approximately
150 lending institutions across the United States.
- In addition to the collection of general
and school taxes, the Tax Office also collects water usage bills
for the Department of Public Works, Division of Latham Water.
The district is split into three sections for billing and collecting
purposes only. The three water sections are billed in February,
March and April and again in August, September, and October.
Approximately 22,000 water accounts are billed twice a year for
water usage. Each section has 30 days to pay without penalty.
After 30 days, a 5% penalty is added to the bill.
- To assist our elderly and disabled residents,
third party notification of tax bills is offered. Property owners
who are disabled or 65 years of age or older , and own a one,
two, or three family home, may designate an adult consenting
third party to receive duplicate copies of tax bills and notices
of unpaid taxes. In order to receive this service, one must fill
out a third party notification form RP-923, which is available
in the Tax Office.
- Many residents have their taxes escrowed
with lending institutions. The Tax Office updates bank codes
prior to each billing cycle. It is the lending institution's
responsibility to notify this office of any additions or deletions
of accounts. Many banks contract with Tax Service Organizations
(TSOs), which are agencies that service escrow accounts for the
banks. These organizations provide us with a listing of their
customers and their identifying account numbers. The larger organizations
do this primarily by computer disc. In the event that a resident
received a bill that should have gone to the bank, it is still
the responsibility of the bank to call for that bill. If the
bill should have gone to the homeowner, but went to the bank,
it is the homeowner's responsibility to know that taxes are due.
Please call our office immediately and we will issue you a duplicate
bill. The 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). If you should have received a bill,
but have not during the first week of September and January ,
please contact this office for a duplicate bill.

Frequently
Asked Questions
1)
I never received my bill, or received it late, do I still have to pay
the penalty?
Yes, the 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.
2) If I mail my payment on the due
date do I have to pay a penalty?
New York State Real 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 depository 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
in the provisions of Real Property Tax Law §925. Payments
can not 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 section 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).
3) Do you accept payment with credit
cards?
No,
in order to accept credit cards, the Town must pass a resolution to
permit tax collecting officers to accept credit cards for payment of
taxes. However, the Town would be charged a fee by the credit card companies
for this service. The credit card companies do not allow those accepting
them (i.e., the Town) to charge the users a fee to offset the cost the
Town has to pay. Therefore, it would be an additional cost to the Town
to provide this service to a limited number of taxpayers. This cost
would have to be distributed to all taxpayers which would not be equitable,
as not all taxpayers would be enjoying this service.
4) Can I pay my taxes in installments?
In general, taxes can not be made in
installments. This is an option that would have to be adopted
first by Albany County, then by the Town of Colonie and School
Districts. If it were to be adopted by the school districts,
all six school districts within the Town would have to adopt
it. However, Senior Citizens who currently enjoy a Senior Citizen's
Exemption, Section 467 of the Real Property Tax Law, (not to
be confused with the STAR Exemption), can make installment payments
on the General Property Tax bill in January. It has to be made
in two equal installments, the first not later than February
1 and, provided that the first installment has been paid, the
second, with interest as determined pursuant to Section 924-a,
shall be paid prior to April 1. Again, this is the only type
of installment payment that can be made. It applies only to residents
who currently enjoy a Senior Citizen's Exemption and only on
the January General Tax bill.
5) Can I pre-pay my taxes?
No, the warrant constitutes the mantle
of authority for the collecting officer to receive the taxes.
Therefore, the warrant must be regarded as the instrument which
empowers the collecting officer to begin the collection. Collection
authority can not begin prior to the date of the warrant.

How to Contact the Receiver
of Taxes
Hours: Monday - Friday 8:30 a.m. - 4:30
p.m.
Hours of collection will be extended during the last week of January
and September. For information on dates, please contact he Tax office.
Mailing Address:
P.O. Box 508
Newtonville, NY 12128
Telephone Number:
(518) 783-2730
E-Mail:
tax@colonie.org
Fax Number:
(518) 786-6525
Links
Official Payments Corporation
New York State Office of Real Property Services
Town of Colonie Assessor's Office
URL:http://www.colonie.org/taxes
Last Updated 06/19/08
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