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Town and County Tax Collection

In New York State, the property tax is a local tax, raised and spent locally to finance local governments and public schools. Monroe County levies the Combined Town/County Tax Bill in the fourth quarter of each year.

The Penfield Tax Receiver Office is the billing and collection agency for the Combined Town/County Tax Bills for 14,285 parcels of land within the Town’s jurisdiction. 

Town and County Tax Distribution

Monroe County levies this tax to support education (69%), county services (24%), and town services (7%).

Therefore, the Town of Penfield controls 7% of the property tax bill and manages the funds with its annual town budget.

As an example, a property in Penfield with a valuation of $205,000 and a town tax rate of $2.78* per $1,000 of assessed property value pays $569.90 for general governmental services. ($2.78x205=$569.90)
*the town tax rate for 2020, 2021, and 2022

About your Town and County Tax Bill 

Town/County Tax bills are mailed to property owners on or about December 31 for the upcoming year. 

If you do not receive your bill for any reason (change of address, mortgage satisfied, postal issue) you are still responsible for timely tax payment. As of January 1, Town/County Tax bills are available at Monroecounty.gov.

Taxes may be paid in full or in installments.

Full payments are due by February 10 each year. Payments made after that date will accrue interest fees.

Summary payment instructions:

Payment: Full | Installment | In-Person | Mail | Credit Card or Electronic Check | Online Bank | Additional Options

*See full detailed instructions on how, when, and where to make Town and County Tax payments on the back of your tax bill.*  
Back of Tax Bill 

How to make full payments 

Full payment is due by February 10 each year. Payments made after that date will accrue interest charges. Checks are payable to Krystina H. LIzak, Tax Receiver through May 31. 

How to make installment payments

How to pay Town and County Taxes in person

At the Tax Office within the Penfield Town Hall, 3100 Atlantic Avenue. Check or cash accepted. Please bring your entire bill so it can be stamped on the first page, which will become your receipt and proof of payment.

You may place your payment within a locked drop box, accessible 24/7 at the east-side entrance of the town hall. Pay by CHECK or MONEY ORDER. Envelopes are provided on the right side of the box. Payments are removed as needed daily. If your payment cannot be processed, it will be returned to you with a letter of explanation. A receipt will be mailed, if requested on the payment stub.

How to pay Town and County Taxes by mail

Town and County may be paid by U.S. mail. The U.S. Postal Service postmark on the payment envelope will be used to determine the date of payment and the amount of the interest or late payment charges that may be due for that payment. Tax payments delivered by the U.S. Postal Service after the due date with a postage meter mark instead of an official U.S. Postal Service postmark are not considered timely; they will be processed according to the day received by the Tax Office—not the date on the enclosed check. 

When paying by mail, please provide the entire bill and check the box on the payment stub to request a receipt. At any time you can view and print your bill or receipt at www.monroecounty.gov/etc/rp/ or go to www.monroecounty.gov and choose the view/pay tax tab.

How to pay Town and County Taxes by online bank payments

Most banks discourage the use of online banking for tax payments because they cannot guarantee payments will be delivered to the Tax Office by the due date. If you utilize online banking, you do so at your own risk—allow at least ten (10) business days in advance of the due date. Most online payments received have no U.S. Postal Service postmark and are processed according to the date received.

Additional Payment Options

The Town Receiver of Taxes can assist you with additional payment options for Town and County Taxes, please call (585) 340-8625.

Additional information and resources

2023 Town & County Tax Collection Legal Notice

View and print your tax bill
To view and print your tax bill, go to the Monroe County website

How the Town/County Tax is Calculated
Elements of Combined Town/County Tax bill: 

• Tax Levy
• Special Districts
• Fire District
• Penfield Ambulance 
• County Pure Waters District 2 (PW2) 
• Town-wide Light District
• Consolidated Water District
• Penfield Drainage District
• Sewer Debt Service

Some items on the tax bill are based on the assessed valuation of property and others are charged at a flat rate.

The Town of Penfield tax rate is calculated per $1,000 assessed property valuation. For example, with a town tax rate of $2.78, a property with an assessed valuation of $205,000 (shown on the tax bill as “Total Assessed Value”) will have a town tax of $569.90 (205,000/1,000 = 205; 205 x 2.78 = 569.90).

Monroe County levies its tax rate per $1,000 assessed valuation after the Town of Penfield’s allocation of county sales tax is applied. As an example, with a county tax rate of $9.24, a property with an assessed valuation of $205,000 (shown on the tax bill as “Total Assessed Value”) will have a county tax of $1,894.20 (205,000/1,000 = 205; 205 x 9.24 = $1,894.20 ). Therefore, the combined Town/County tax for the $205,000 property is $569.90+$1,894.20=$2,464.10

Attention new homeowners

If you are a new homeowner you are responsible for your School Tax bill. Contact the Tax Receiver's Office and let us know your status. A transfer of title can take up to ten (10) weeks, which could delay new resident information and your bill will be forwarded to the old owner, causing you a delay.

If you purchased a home from a senior citizen and you are not also a senior, you may receive a chargeback on your bill. This happens when you receive the benefit of the prior owner’s exemptions at your closing. The difference is charged back to you the following year. If this happens and you need a letter to follow up with your mortgage company, please contact our office.

School Tax Collection

The Penfield Tax Receiver Office is the collection agency for School Taxes on behalf of the Penfield CSD, Webster CSD, and a small portion of Pittsford CSD. The Tax Office also collects School Taxes for Penfield CSD students who live in the towns of Macedon and Walworth. 

Receiver of Taxes School Tax Collection Legal Notice 

Per New York State Real Property law, school districts levy school taxes but do not act as the collection agencies.

Learn more about school budgets and school taxes: 

• Penfield Central School District
• Webster Central School District
• Pittsford Central School District
• Please direct comments and questions regarding school taxes to your school district.
  

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About School Tax Bill | Payment | New Homeowners

Payment: In-Person | Mail | Credit Card or Electronic Check | Online Bank | Installment 

How to pay school taxes in person

At the Tax Office within the Penfield Town Hall, 3100 Atlantic Avenue. Check or cash accepted. Please bring your entire bill so it can be stamped on the first page, which will become your receipt and proof of payment.

You may place your payment within a locked drop box, accessible 24/7 at the east-side entrance of the town hall. Pay by CHECK or MONEY ORDER. Envelopes are provided on the right side of the box. Tax Office staff collect payments from the drop-box during business hours. If your payment cannot be processed, it will be returned to you with a letter of explanation. A receipt will be mailed if requested on the payment stub.

How to pay school taxes by mail

School Taxes may be paid by U.S. mail. The U.S. Postal Service postmark on the payment envelope will be used to determine the date of payment and the amount of the interest or late payment charges that may be due for that payment. Tax payments delivered by the U.S. Postal Service after the due date with a postage meter mark instead of an official U.S. Postal Service postmark are not considered timely; they will be processed according to the day received by the Tax Office—not the date on the enclosed check. Payments with insufficient interest or late payment charges will be returned to you.

NOTE: Incorrect check amounts will be returned for corrections. The Tax Office may only process the exact amount due.

When paying by mail, please provide the entire bill and check the box to request a receipt. It is important that you return the entire bill, including stubs, to get your receipt. If you have access to a computer you can print your bill or receipt. ( Monroecounty.gov - View/Pay Taxes Online )

How to make installment payments

Payments may be made in three installments. The first is due September 15. 

FIRST INSTALLMENT
ONLY the first installment is payable to Krystina H. Lizak, Tax Receiver, 3100 Atlantic Avenue, Penfield, New York 14526. If the first installment is not paid by September 20, the installment plan is no longer available. 

SECOND INSTALLMENT
The second installment is payable to Monroe County Treasurer and must be made directly to the Monroe County Treasurer. By Mail: PO Box 14420, Rochester, New York 14614, or in person, go to 39 West Main Street, Room B-2. Please direct questions to the Monroe County Treasurer at (585) 753-1200.

THIRD INSTALLMENT
The third installments are payable to Monroe County Treasurer and must be made directly to the Monroe County Treasurer. By Mail: PO Box 14420, Rochester, New York 14614, or in person, go to 39 West Main Street, Room B-2. Please direct questions to the Monroe County Treasurer at (585) 753-1200.

*See full detailed instructions on how, when, and where to make School Tax payments on the back of your tax bill.*

Attention new homeowners

If you are a new homeowner you are responsible for your School Tax bill. Contact the Tax Receiver Office and let us know your status. A transfer of title can take up to ten (10) weeks, which could delay new resident information and your bill will be forwarded to the old owner, causing you a delay.

If you purchased a home from a senior citizen and you are not also a senior, you may receive a charge-back on your bill. This happens when you receive the benefit of the prior owner’s exemptions at your closing. The difference is charged back to you the following year. If this happens and you need a letter to follow up with your mortgage company, please contact our office.

Where does the dollar go?

Penfield Residents in the Penfield Central School District

A Tax Rate is the ratio at which a business or person is taxed. The tax rate above is the dollar amount charged by the Tax Entity, per $1,000.00 of the Assessed Value of the property.
Ratio: ( Assessed Value   ÷   1,000  ,   x   Tax Rate   =   Tax Owed to the Tax Entity )

What Is Assessed Value? An assessed value is the dollar value assigned to a property to measure applicable taxes. Assessed valuation determines the value of a residence or business for tax purposes and takes comparable home sales and inspections into consideration.

Penfield Residents in the Webster Central School District

A Tax Rate is the ratio at which a business or person is taxed. The tax rate above is the dollar amount charged by the Tax Entity, per $1,000.00 of the Assessed Value of the property.
Ratio: ( Assessed Value   ÷   1,000  ,   x   Tax Rate   =   Tax Owed to the Tax Entity )

What Is Assessed Value? An assessed value is the dollar value assigned to a property to measure applicable taxes. Assessed valuation determines the value of a residence or business for tax purposes and takes comparable home sales and inspections into consideration.

• Can I pay my tax bill using my online banking?
  Banks discourage the use of online banking for tax payments. They WILL NOT guarantee that your payment will be delivered to our office by the due date. Online bank checks arrive in our office with no U.S. postmark, therefore we use the date the payment arrives as the process date. If mail is lost or delayed by the Post Office, you will be responsible for any accrued interest.
  
  
• Can I pay my taxes using a credit card?
  Yes. You can pay by credit card through Monroe County with a 2.75% fee or an e-check for a fee of up to $12.00 at www.monroecounty.gov. You can also pay by credit card with a 2.45% fee or an e-check for a $1.75 fee through the Town of Penfield Tax Office at https://www.paylocalgov.com/penfieldny/
  
  
• How can I get a receipt for my tax payment?
  Current year receipts/statements are available online at www.monroecounty.gov . If you check the box in the upper right-hand corner of the payment stub and include the stub with your payment, a receipt will be mailed to you. You can also call the Tax Office (585) 340-8626 and we can email one to you.
  
  
• Can I drop off my payment?
  Yes. You may place your payment within a locked drop box, accessible 24/7 at the east-side entrance of the town hall. Pay by CHECK or MONEY ORDER. Envelopes are provided on the right side of the box. Payments are removed as needed daily. If your payment cannot be processed, it will be returned to you with a letter of explanation. A receipt will be mailed if requested on the payment stub.

• When should I receive my tax bill?
  Town and County Tax bills are mailed on the last business day in December. If you do not receive your bill in the mail by January 8, please call the Tax Office (585) 340-8626.
  
  School Tax bills are mailed on the last business day in August. If you do not receive your bill in the mail by September 8, please call the Tax Office (585) 340-8626.
  
  If you have an escrow, the bill will be sent to your bank.
  
  
• I did not receive a tax bill. How can I get it?
  You can go to www.monroecounty.gov at any time to view and print a copy of your tax bill.
  
  
• I have paid off my mortgage, how do I receive a tax bill?
  Contact the Tax Office at (585) 340-8626 and we will make sure one is mailed to you.
  
  
• How do I change the address on my tax bill?
  For permanent address changes, please contact the Assessor’s Office (585) 340-8610.
  
  
• I bought a house and the tax bill is still in the previous owner's name. Why?
  It takes 10-12 weeks for a deed to come from Monroe County to the Assessor’s Office and be recorded into the tax system. Duplicate tax bills are mailed to new homeowners when  the notice is received from the Assessor’s Office.
  
  
• I travel and will be away for the winter. Can you mail my Town and County bill to a temporary address?
  Yes. Please complete the "snowbird" registration form or call the Tax Office (585) 340-8626 to make arrangements for your tax bill to be sent to your temporary address. You will need to do this annually.

• Why do I have to pay a penalty? I didn't get the bill!
  New York State Law* dictates that you are responsible for the taxes on your property even if you did not receive a bill or if it went astray in the mail. You can access and print your bill directly from www.monroecounty.gov (View/ Pay Taxes Online).
  
  *Per New York State Law Real Property Tax Law §922, the failure to mail any statement or the failure of the owner of the property to receive the statement does not in any way affect the validity of the taxes or interest prescribed by law.
  
  
• Can the Town of Penfield Tax Office forgive my penalty?
  Unfortunately, New York State Law* does not allow the Town of Penfield Tax Office to forgive penalties under any circumstances.
  
  *Per New York State Law Real Property Tax Law §922, the failure to mail any statement or the failure of the owner of the property to receive the statement does not in any way affect the validity of the taxes or interest prescribed by law.

All citizens are encouraged to be involved in local budgeting processes. Be active and informed! Attend public meetings, voice your opinion, and vote on school budgets.

For school district taxes: Budget meetings are generally held in the spring through early April; the budget vote and board elections are held in May.

For municipal and county taxes: In Penfield, budget meetings and public comment period run September to mid-October. Budget adoption is late October. Special districts (fire districts, sewer districts, etc.) also hold public meetings, but the dates vary. Contact specific districts for more information.