Taxpayer Information

The Liverpool Central School District Board of Education sets school tax rates in August of each year. The tax rates are based upon the total tax levy (which was part of the budget approved by voters that May) and the final municipal assessments for the towns of Clay and Salina.

School tax bill payments are handled by each town. The Liverpool Central School District does not accept school tax bill payments.

Town of Clay Tax Receivers Office

Clay Town Hall
4401 State Route 31
Clay, NY 13041

315-652-3800

Town of Salina Receiver of Taxes

Salina Town Hall
201 School Road
Liverpool, NY 13088

315-451-0840

Town of Clay Tax Rate*:

$708.74 per thousand assessed value

Town of Salina Tax Rate: 

$23.72 per thousand assessed value

Average Tax Rate Increase (both towns):

3.29 percent

* Please note that the town of Clay appraises properties at a partial value, while the town of Salina appraises properties at full value. For more information about the town of Clay’s practice, visit the town’s Web site (click here). 

Town of Clay Tax Rate*: 

$693.24 per thousand assessed value

Town of Salina Tax Rate: 

$23.15 per thousand assessed value

Average Tax Rate Increase (both towns)

2.03 percent

* Please note that the town of Clay appraises properties at a partial value, while the town of Salina appraises properties at full value. For more information about the town of Clay’s practice, visit the town’s Web site (click here). 

Town of Clay Tax Rate*: 

$682.91 per thousand assessed value

Town of Salina Tax Rate: 

$25.05 per thousand assessed value

* Please note that the town of Clay appraises properties at a partial value, while the town of Salina appraises properties at full value. For more information about the town of Clay’s practice, visit the town’s Web site (click here).