Reminders to Taxpayers                   

  New York State Real Property Tax Law:  As a taxpayer it is very
     important to remember that according to New York State Law the
     PROPERTY OWNER is responsible for ALL Taxes and applicable
     penalties whether or not they receive the actual bill.  If you are not
      escrowed with a Bank or Mortgage Company you should receive a
     tax bill the first week of the month the bill is due.  If you do not receive
     a bill, please contact the Tax Office as soon as possible.

  If Your Taxes Are Escrowed:  Your Bank or Mortgage Company 
     will receive a printout of the taxes on properties for which they hold
     escrow accounts.  Receipts for escrowed property are now mailed
     directly to the homeowner approximately 3 weeks from the date they 
     are paid by the Bank or Mortgage Company.  We encourage all
     homeowners to keep them with their records for future reference.

  If Your Taxes Are Not Escrowed:  The Tax Bill will be mailed 
     to the ***OWNER ON OUR RECORDS*** (see DEEDS below) 
     at the time the bills are printed by the County.  If the ENTIRE BILL
     is included with the payment, the top portion will be receipted and 
     mailed back.

  DEEDS:  Please be aware that there is a time lapse of 2-3 months
     from the date a deed is filed with the County until the information is
     recorded with the Assessor's Office.  Therefore, if you buy or sell
     property in the Town of Clay your input is very important to help us
     direct tax bills to the proper location.

  Paying Off Your Mortgage:  Homeowners who pay of their
     mortgage or are no longer escrowed for taxes are encouraged to 
     contact the Tax Office immediately so that we may send all future 
     tax bills directly to you as the homeowner.

  Address Updates:  If at any time you change your current mailing
     address please notify the ASSESSOR'S OFFICE immediately so that
     the tax bills  will be delivered properly.

  Third Party Notices:  COPIES of tax bills are sent to a close
     relative or concerned party on behalf of a Senior Citizen or person
     suffering an  illness who may require assistance with their property 
     taxes. The forms are available at the Tax Office.

  Exemptions:  For information and inquiries concerning exemptions,
     including the STAR Program (School Tax Relief) please visit the
     ASSESSOR'S OFFICE

Please visit the New York State Office of Real Property Services Taxpayer  
Information site for more information about The Property Taxpayer's 
BILL OF RIGHTS