The Sullivan County Treasurer, as the Enforcing Officer for the County of Sullivan, has the authority to prepare and execute agreements with eligible owners for the payment of eligible delinquent taxes over an extended period (24 months) in accordance with §1184 of the Real Property Tax Law and Local Law No. 3-2005 of the County of Sullivan.
IMPORTANT TERMS AND CONDITIONS:
- Installment Agreements made by the County of Sullivan are for County/Town taxes only. If your property is located within a village in Sullivan County, you must contact the village for tax information. County Installment Agreements do not include Village taxes.
- The required down payment is 15-25% of the total delinquent taxes and must be paid with guaranteed funds only (cash, bank check, money order, Visa, MasterCard or Discover). Personal checks will not be accepted. Down payments paid by credit card are subject to a 2.75% convenience fee charged by credit card provider.
- The balance of delinquent taxes, after the down payment, shall be due and payable in twenty four (24) monthly installments until paid in full, together with interest (currently 12% per annum).
- Credit cards are not accepted for monthly installment payments.
- Each installment shall be due on the last day of the month in which it is to be paid. If any installment is not paid by the 15th calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
- Under the terms of the contract, taxpayers must remain current with all future taxes. School taxes must be paid on time to the respective school (bills are issued in September each year) and Town/County taxes must be paid on time to the respective town (bills are issued in January each year).
- All properties owned by the taxpayer must be included in the agreement and at no time shall a partial release be made without the express consent of the Enforcing Officer.
- Failure to stay current with all taxes and monthly payments may result in foreclosure or other legal remedy authorized by law.
- If a property owner enters into an Installment Agreement for the current year’s tax lien prior to November 1 of that year, the $250.00 court-ordered foreclosure search fee shall be added at the signing of the Agreement. The parcel(s) will be included in the foreclosure proceeding to be commenced for that lien year pursuant to RPTL §1123 (generally October of the following year) but the County will not foreclose on the parcel(s), so long as the Agreement is not in default.
- Note: A corporation/LLC entering into an installment agreement must provide a Resolution to enter into the agreement and provide proof that the person signing on behalf of the corporation/LLC is permitted to act/sign on behalf of the corporation/LLC. Further, when an LLC is executing an Installment Agreement, the Sullivan County Treasurer’s Office must also be provided with documentation that identifies the name and business addresses of all members, managers and/or other authorized persons of the LLC, as provided for by NYS Law.
For further information on installment agreements, contact the Treasurer’s Office at (845) 807-0200.