No. By law the Property Tax Office cannot collect any tax until after January 1st of each year.
The Town of Clifton Park operates under the schedule of dates in the Real Property Tax Law, for real property tax levies, the collection period normally begins on January 1 and continues through March 31. Each year toward the end of December, collecting officers are confronted with a request by particular property owners to accept payment of their taxes prior to January 1.
The question continues to arise with collecting officers about the practice or authority to accept payment prior to January 1 in any year. To answer this question, one must look to the authority of the collecting officer to receive the particular taxes tendered as payment. In the case of real property tax collection pursuant to the Real Property Tax Law 904, the warrant of collection is annexed to the assessment roll “authorizing and directing the collecting officer” to collect the taxes set forth on the roll. This warrant constitutes the mantle of authority for the collecting officer to receive the taxes. Without such warrant, the collecting officer is without authority to collect the real property taxes. Therefore, the warrant must be regarded as the instrument that empowers the collecting officer to begin the collection duties with respect to real property taxes listed in the tax roll.
Section 904 (see below) does not specify a date when the warrant becomes operative. Ordinarily, it is January 1, as this is the date when the real property taxes become a lien (see Real Property Tax Law 902 below). Section 904 provides that the warrant is to be annexed “Not later than the thirty-first day of December in each year.”
New York Consolidated Laws, Real Property Tax Law - RPT § 902. Lien date
The amount of all taxes, special ad valorem levies and special assessments levied upon any parcel of real property by the board of supervisors shall, except as otherwise expressly provided by law, be and become a lien thereon as of the first day of January of the fiscal year for which levied and shall remain a lien until paid.
New York Consolidated Laws, Real Property Tax Law - RPT § 904. Warrant; tax roll
1. Not later than the thirty-first day of December in each year, the county legislative body shall annex to or, in the case of assessment rolls prepared in accordance with the provisions of article fifteen-C of this chapter, file with the assessment roll of each city and town a warrant, bearing the seal of the board and signed by the chairman and clerk thereof, authorizing and directing the collecting officer of the city or town to collect, not later than the following April first, from the several persons and corporations named on such roll, the amounts listed opposite their respective names, together with any interest or penalties thereon prescribed by law. The assessment roll of each city and town shall, at the time the warrant is annexed thereto, or filed therewith, become the tax roll thereof and it or a certified copy thereof shall be delivered to the collecting officer not later than the thirty-first day of December in each year.
2. The warrant shall further direct the payment of all amounts collected not later than one week from the date of expiration of the warrant, in the case of a collecting officer of a city, to the treasurer of the county and in the case of a collecting officer of a town (a) to the supervisor thereof, an amount equal to the sum levied for town purposes and such other amounts as may be required by law to be paid to the supervisor and (b) to the county treasurer, the residue of the amount collected.
3. If the amounts levied for a special purpose in a city or town are required by law to be paid to any person other than those named in this section, the warrant shall be varied accordingly.