- Receiver of Taxes -

At A Glance

Contact Information

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Overview

The Receiver of Taxes is responsible for the collection of all town, school, and county property taxes. Most property in Patterson, including residential, commercial, and even vacant land, is subject to property taxes based on the assessed value of the property as determined by the Patterson Assessor. Tax biils are prepared by Putnam County and are sent to the owner of record of each taxable property or to the owner's authorized representative, such as a mortgage lender. Payments are sent to the Receiver of Taxes who records the payment and issues a receipt. The Patterson property tax provides the primary funding source for the services provided by the town of Patterson, including highway maintenance and government services such as planning and zoning. Sales taxes are paid directly to Putnam County and are not shared with any of the six towns in the County. The Receiver of Taxes is an elected position with a term of four years.

Patterson property owners receive two annual property tax bills. Town and Putnam County taxes are due in January and school district taxes are due in September. The larger bill is for school taxes, which are collected by the Patterson Receiver of Taxes on behalf of the school districts. The school tax rate is determined directly by each school district and inquiries about these taxes and school budgets should be made directly to the appropriate school district. Putnam County taxes appear on the same bill as the Patterson town taxes. Putnam County tax rates are determined by the Putnam County Executive and the Putnam County Legislature and are not controlled by the Patterson Receiver of Taxes or the town of Patterson. Inquiries about these taxes should be made directly to the Putnam County Commissioner of Finance.

The typical town property tax bill contains many components. In addition to the town property tax, your bill may include taxes and fees collected to pay for other services unique to your area. Residents of the Patterson hamlet, for example, belong to a park district which funds the town park on Maple Avenue, a lighting district to fund street lighting on Route 311, a fire district to fund the Patterson Fire Dept., and a garbage district to fund garbage and recycling pickups. All Patterson residents also pay a fee to fund the Patterson Library.

Patterson town tax rates are determined by the Patterson Town Board. The town budget is the subject of public meetings usually held at the end of each year. The specific dates for these meetings can be found on the Town Board calendar, which can be reached via a link on the Town Board webpage. The final budget document is also available via a link that can be found on the Town Board webpage. The Patterson Library and Patterson Fire Dept. determine their own budgets and should be contacted directly for more information on their budgets.

Many property owners do not pay their property tax bills directly, but instead pay into an escrow account maintained by a mortgage lender which will pay the tax bill from the funds in the escrow account. Even if the mortgage lender has the responsibility to pay the tax bill, the property owner is still legally liable for the payment. Mortgage holders should monitor their lenders to ensure that the tax bills are paid on a timely basis.

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Payment Due Dates

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Forms

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