The Department of Finance is responsible for the accounts payable, purchasing, employee payroll, debt management, pension administration, revenue investment, tax collection, certiorari tax judgment processing and employee benefit functions of the Westchester County government. Established in 1938, it succeeded earlier types of financial administration by means of a Comptroller and County Treasurer.
|Herbert Gerlach (Westchester County Executive 1941-1953) from an earlier time when he served on the Westchester County Board of Supervisors.|
Tax Sales and Tax Registers, 1862-1914 (gaps)
In the mid-1800s, as part of a national trend towards local government involvement in property tax collection, Westchester County enacted a law to encourage timely payment of property taxes. Under this law, property for which no tax had been paid by a certain date was sold at auction by the county. After one year, if the original owner had not redeemed his or her property (by paying the original taxes plus interest and additional fees), the purchaser had the right to lease it. Transactions made under the Westchester County Tax Sale Law were recorded in the County Treasurer’s Office. These volumes vary slightly in format but are organized by locality and contain the taxpayers’ names, tax amounts (before and after interest), lot descriptions, sale dates, purchasers’ names, sale prices, and lease durations.