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TAX INFORMATION

Property Tax Relief Programs

The School Tax Relief (STAR) program provides eligible homeowners in New York State with relief on their property taxes.  In order to qualify, the property must be your primary residence.

If you're a STAR recipient, you receive the benefit in one of two ways:

  • The STAR credit program (open to any eligible homeowner whose income is $500,000 or less) — you receive a check in the mail from the Tax Department to apply to your school taxes.
  • The STAR exemption program (now closed to new applicants) — you receive a direct reduction on your school tax bill in the form of a property tax exemption

Enhanced STAR, which provides increased savings, is available to qualifying senior citizens ages 65 and older in both the credit and exemption programs.

Please Note:  If you previously received the Basic STAR exemption and your income is between $250,000 and $500,000, you will now receive a check for the STAR credit instead of a reduction on your school tax bill, if eligible. 

If your income is $250,000 or less and you currently receive the STAR exemption, you can choose to register for the STAR credit to receive a check instead.  You may receive a greater benefit if you make the switch.

Did the STAR value change? Though the Basic and Enhanced STAR and the STAR Credit programs are still in place, their value changes each year based on a state formula. The school district has no control of this formula which fluctuates up and down each year.

School Tax Payment Information

School tax bills will be mailed during the last week of August. The general tax collection period will be from September 3 through September 30, 2024.  Bills paid on and after October 1 will have a two percent penalty added through October 31, 2024.  If you have any questions regarding your tax bill or the payment process please do not hesitate to contact the School Tax Collector at 315-376-9001 Monday - Friday, 8:00 am to 4:00 pm.

There will be no in-person collection this year; however, you may submit your payment in one of the following ways: 

  1. Mail payment to the address shown on your bill
  2. Drop off payment at the Lowville Central School District Office Drop Box (no in-person collection)
  3. Pay online during collection period

You may pay your taxes online 24 hours a day, 7 days a week during the collection period.You may use your Visa, MasterCard, American Express or Discover credit card (2.5% convenience fee will apply with a minimum of $1.95), Visa Debit card ($3.95 flat fee will apply) or by Electronic Check ($1.75 flat fee will apply). Convenience and flat fees are collected by the web service provider, not by the School District.  You will receive an email confirmation of your online payment, but the website will not reflect your payment until it is updated the next business day.  Online tax payments for school taxes will not be accepted after October 31st nor will partial payments.

Payment Schedule:

Sept. 1 through Sept. 30, 2024 - no penalty

Oct. 1 through Oct. 31, 2024 - 2% penalty

After these dates, school taxes are payable to: Lewis County Treasurer, 7660 N. State Street, Lowville, NY 13367 (Lewis County Court House) through Wednesday, November 27, 2024 by cash, check or money order.   The Treasurer’s office will also accept payment by credit card or e-check.  To contact the Lewis County Treasurer’s Office, please call 315-376-5324.