Tax Receiver > Penalty Schedule

270 Titicus Road, PO BOX 313
North Salem, NY 10560
Ph. 914-669-5177 Fax 914-669-8460

Please note that the tax receiver cannot waive penalties for any reason.

Town, State and County Taxes:

  • During April: none
  • During May: 2%
  • During June & July: 5%
  • During August & September: 7%
  • During October thru December: 10%
  • During January thru April: 12%

And a $2.00 Mandatory Charge, in addition to the penalty. Payments will be returned as incomplete if this mandatory charge is not included in the delinquent payment total.

Thereafter 1% per month until either

  • the date that all taxes and assessments are paid
  • the date on which the municipality takes title to the delinquent property, or up until
  • the date the property is finally redeemed.

Properties with taxes remaining unpaid after twenty-one (21) months will go into rem foreclosure. Delinquent taxes are filed with the Westchester County Clerk on July 1. There will be an additional $5.00 redemption charge plus a filing fee.

School Taxes

Penalty if received in: 1st Half 2nd Half
September none none
October 2% none
November 5% none
December & January 7% none
February & March 10% 10%
April 12% 12%

Thereafter 1% per month until either:

  • the date that all taxes and assessments are paid
  • the date on which the municipality takes title to the delinquent property, or up until
  • the date the property is finally redeemed.

Properties with taxes remaining unpaid after twenty-one (21) months will go into rem foreclosure. Delinquent taxes are filed with the Westchester County Clerk on July 1. There will be an additional $5.00 redemption charge plus a filing fee.

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The Town of North Salem, New York | Rebecca Gessler © 2009