St. Lawrence County Treasurer's Department

Installment Payment of Delinquent Taxes

This is a contract setting forth the conditions governing the installment payment of delinquent taxes. It is signed by a member of the St. Lawrence County Treasurer’s Office and the taxpayer(s) who is the recorded owner of the property (the deed to the property is in the name of the signer(s). Anyone else signing this agreement must have written authorization by the recorded owner to do so (signed by the owner and notarized). The written authorization must be attached to the agreement.

If eligible, this option allows the delinquent taxes to be paid in (7) quarterly payments over a 24-month period, 1% interest per month. This agreement may also include delinquent tax from the prior year.

Eligibility:

  • The property owner must not own any property that is involved in a St. Lawrence County tax foreclosure.
  • If the property owner has other parcel(s) in St. Lawrence County with delinquent taxes, all parcels must be included in the contract.
  • Cannot have defaulted on a prior contract

Contract Terms:

  • The Contract must be entered into (signed by all parties) on or before September 30 of the current year, with the first quarterly payment due December 1 of that year.
  • Twenty-five per cent of the total delinquent taxes owed on all parcels (including all interest and penalty charges) must be paid at the time the contract is signed.
  • Taxpayer states that the parcels covered in the agreement fully represent allparcels containing delinquent taxes.
  • During the life of this contract the taxpayer must keep all future taxes current.
  • If this contract includes delinquent taxes on multiple parcels, payment amounts will be apportioned between parcels.
  • The contract may be paid off at any time.
  • If all terms are not met, the contract could be put in default and the owner will not be permitted to enter into another contract in the future.

Conditions for Contract Default:

  • The contract is signed by someone not authorized, as stated above.
  • Failure of the taxpayer to abide by all of the above terms of the agreement
  • The Taxpayer is 30 days late with any of the payments.




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