Chautauqua County will finalize and issue 2018 tax warrants to local tax collectors today. The move is in response to Gov. Andrew Cuomo’s emergency order that allows town and city collectors to accept pre-payment of 2018 property tax payments during the remainder of 2017 as soon as the tax warrant is received from the county. The town of Chautauqua tax collectors have already posted instructions on the town’s website regarding pre-payment of 2018 taxes once the county’s warrant is received by the town.

County Executive Vince Horrigan said the county has been able to expedite the release of the warrants in accordance with the governor’s order. Horrigan said it will be up to the individual to contact the tax collectors for information regarding prepayment once the county’s warrants are issued.

Horrigan said the new federal tax legislation caps property tax deduction at $10,000. The governor’s order and the early release of the tax warrants allows an opportunity for taxpayers to deduct the full amount from the 2017 taxes.

Horrigan said all property taxpayers should consult with their tax advisers regarding the deductibility of property taxes, including what method of payment will assure deductibility on their 2017 tax returns, such as online, in person, by mail and others.

The governor’s order on Dec. 22 authorized local officials to levy taxes by the end of the year, according to a release from the governor’s office. Officials were given the go-ahead to issue warrants immediate, and no later than 11:59 p.m. on Dec. 28. The expedited process allows taxpayers to pay their 2018 property taxes in 2017 so the taxpayers can deduct the full amount for 2017.

“As Washington wages an all-out assault on this state and this nation, I have authorized local governments to allow property owners to pay part or all of their taxes early,” Cuomo said. “New York has made unprecedented progress reducing the burden of taxes on our middle-class families, and we will not allow this attack to roll back all that we have achieved. This Executive Order will allow property owners to deduct either part or the full amount of their payment from their federal taxes before the GOP tax bill goes into effect.”

The order also authorized local tax collectors to accept partial payments of warranted taxes until Dec. 29, and online payments can be made until 11:59 p.m. on Dec. 31. Payments made by mail and are postmarked on or before Dec. 31 are also authorized, according to the governor’s office.