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Updated 2025 Tax Year

St. Lawrence County
Property Tax Guide

Everything you need to know about property taxes in St. Lawrence County, NY. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by municipality and districts - ranges around NY state average of 1.4% with local variations
1st Due
Jan 31
2nd Due
Jul 31
Exemptions
6+ Available
Section 1

How Property Tax Works

St. Lawrence County operates under New York State's property tax system, where property taxes fund essential local services including schools, county operations, municipalities, and special districts. Property owners in St. Lawrence County pay taxes to multiple jurisdictions simultaneously - the county, their local municipality (town, city, or village), school district, and any applicable special districts such as fire districts or library districts.

The effective property tax rate in St. Lawrence County varies significantly by location due to the overlay of different taxing jurisdictions and special districts. While New York State's average effective rate is approximately 1.4%, rates within St. Lawrence County can range higher or lower depending on your specific municipality and the special districts that serve your property. The county uses a full value assessment system as required by Section 900 of the New York State Real Property Tax Law, meaning properties are assessed at their full market value rather than a percentage of market value.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County TaxVaries by town/cityFunds county services, roads, courts, and administration
School TaxVaries by districtLargest component, funds local school districts
Town/City TaxVaries by municipalityMunicipal services, local roads, administration
Village TaxVaries by villageAdditional tax for village residents only
Special DistrictsVaries by districtFire districts, library districts, water/sewer districts

Note: Final tax rates for FY 2025-2026 are not yet available as municipal budgets are still being finalized. Tax rates vary significantly across the county's 114 towns and villages. Contact your local assessor for specific rates applicable to your property location and special taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in St. Lawrence County, property taxes are due in two installments:

First Installment
Jan 31
Delinquent after Dec 10
Second Installment
Jul 31
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in St. Lawrence County are additional tax bills issued when there are changes to property ownership, improvements, or corrections to assessments during the tax year. These typically occur when new construction is completed, property splits or mergers happen, or when assessment errors are corrected. The supplemental tax is calculated by applying the current year's tax rate to the change in assessed value, prorated for the portion of the tax year remaining after the change occurred. For example, if you complete a $50,000 addition to your home in January and it increases your assessed value by $50,000, you would receive a supplemental tax bill for approximately 75% of the annual tax on that $50,000 increase (covering January through the end of the tax year).

Example Calculation

$300,000 Home:

  • Assessed Value: $300,000
  • Less: Basic STAR Exemption: $30,000 (school tax portion only, requires application)
  • Taxable Value: $300,000 (county/town), $270,000 (school)
  • Estimated Annual Tax: $4,200-$5,400 (varies by district)
  • Monthly Escrow: $350-$450

$600,000 Home:

  • Assessed Value: $600,000
  • Less: Basic STAR Exemption: $30,000 (school tax portion only, requires application)
  • Taxable Value: $600,000 (county/town), $570,000 (school)
  • Estimated Annual Tax: $8,400-$10,800 (varies by district)
  • Monthly Escrow: $700-$900

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Less: Enhanced STAR Exemption: $68,550 (if income qualified, school tax only, requires application)
  • Taxable Value: $1,000,000 (county/town), $931,450 (school with Enhanced STAR)
  • Estimated Annual Tax: $13,000-$16,500 (varies by district)
  • Monthly Escrow: $1,080-$1,375

All tax credit amounts are for school year 2025-2026 and require annual application. Rates vary significantly by specific location within the county.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in St. Lawrence County require property tax escrow accounts, where you pay 1/12th of your annual property tax bill with each monthly mortgage payment. The lender holds these funds and pays your property taxes directly when due. Since St. Lawrence County has varying payment schedules by municipality, your lender will track the specific due dates for your property location. Most areas have a spring payment schedule with taxes due in April, though some municipalities may have different arrangements.

Your lender will provide an annual escrow analysis showing the previous year's tax payments and any adjustments needed for the coming year. If your property taxes increase significantly due to reassessment or rate increases, your monthly escrow payment may increase accordingly. You have the right to request information about your escrow account and can verify that payments are being made correctly by checking with your local tax collector's office.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in St. Lawrence County for FY 2025-2026? A: Due dates vary by municipality, but most areas have their second installment due in April. Contact your local tax collector for specific dates as some towns and villages may have different schedules.

Q: What tax credits are available and do I need to apply? A: The primary credit is the STAR program for school tax relief. Basic STAR provides exemption amounts varying by town (e.g., $66,300 in Hammond, $73,190 in Hermon for 2025-2026). Enhanced STAR offers higher benefits for income-qualified seniors. All STAR benefits require annual application and are NOT automatic.

Q: What is the Senior Citizens Exemption? A: This is a property tax exemption (reducing assessed value) available to qualifying seniors based on age and income requirements. It requires application through your local assessor's office and has specific filing deadlines, typically by March 1st annually.

Q: How does the Veterans Exemption work? A: Qualifying veterans can receive property tax exemptions reducing their assessed value. The amount and eligibility vary by service period and disability status. Applications must be filed with the local assessor and require documentation of military service.

Q: When are properties reassessed? A: St. Lawrence County towns and villages reassess properties on varying cycles. Some reassess annually while others may reassess every few years. Contact your local assessor for your municipality's reassessment schedule.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with your local Board of Assessment Review, typically by late May (Grievance Day). Check with your town or village assessor for specific deadlines and required forms.

Q: What are the penalties for late tax payment? A: Late payment penalties vary by municipality. Properties with taxes unpaid for two years may face foreclosure proceedings, with the county's annual foreclosure auction typically held in September.

Q: Can I pay my property taxes online? A: Online payment options vary by municipality within St. Lawrence County. Contact your local tax collector to determine available payment methods for your specific location.

Q: What are special district taxes? A: These are additional taxes for services like fire protection, libraries, lighting, or water/sewer districts. The specific districts affecting your property depend on your location and appear as separate line items on your tax bill.

Q: What is a Homestead exemption and is it available in St. Lawrence County? A: St. Lawrence County may offer partial tax exemptions for residential properties under certain programs like RP-467-j. These require specific applications and have income or other qualifying requirements. Contact your local assessor to determine availability and eligibility requirements.

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