I never received my bill, or received it late, do I still have to pay the penalty?

Yes, the failure to mail a statement or the failure of a property owner to receive a statement will not affect the validity of the taxes or interest prescribed by law (NYS RPTL 922). In addition, neither the Receiver of Taxes nor any other Town official has legal authority to waive statutory penalty charges. These are fixed y the Real Property Tax Law (RPTL). If they are waived, the collecting officer will be personally responsible. As all records are audited by State examiners, there is absolutely no discretion in this matter. The Constitution and the law of the State mandates the procedure.