St. Lawrence County Treasurer's Department

Flow Chart for Tax Collection

The following flow chart shows the various taxes collected and how balances are computed:

January – Town/County Bill

·          Town Unpaids Are Returned To County June 1st

Calculation Of June Amount Due:

Original Amount                                                                     Unpaid Installments
+ Local 2nd Notice Fee (If Applicable)**               -Or-         * 5% Penalty
* 5% Penalty                                                                                          * 5% June Interest
* 5% June Interest

Calculation Of July Amount Due:

Original Amount                                                                     Unpaid Installments
+ Local 2nd Notice Fee (If Applicable)**               -Or-         * 5% Penalty
* 5% Penalty                                                                                          + $2.00 July Notice Fee
+ $2.00 July Notice Fee                                                                         * 6% July Interest
* 6% July Interest

**No Local 2nd Notice Fee Is Added On Unpd. Installments
**Some Towns Have No 2nd Notice Fee (See List Of Town Fees)

June – Village Tax Bill

·          Village Unpaids Are Returned To The County October 1st

Calculation Of October/November Amount:    Relevy Amount:

Original Amount                                                                     Original Amount
+ Local 2nd Notice Fee (If Applicable)                                   + Local 2nd Notice Fee
* 7% Penalty                                                                                          * 7% Penalty
* 5% County Interest (October & November)                       * 7% Relevy Charge

September – School Tax Bill

·          School Unpaids Are Returned To CountyNovember 1st

Calculation Of November Amount:                   Relevy Amount:

Original Amount (No Inst. Pd.)                                              Original Amount
* 3% Interest                                                                                          * 3% Interest
                * 7% Relevy Charge

Calculation On Unpaid Installments:                               Relevy Amount:

Unpaid 2nd Installment                                                           Unpaid 2nd Inst.
* 1% Interest                                                                                         *2% Interest
                                                                                                                *7% Relevy Charge

Unpaid 3rd Installment                                                            Unpaid 3rd Inst.
(No Interest)                                                                                           *1% Interest
                                                                                                                *7% Relevy Charge