2017 Department of Finance Calendar

January February March
April May June
July August September
October November December

NOTE: If a legal payment due date or filing deadline falls on a weekend or national holiday, the tax will be due on the following business day.

January 

 1

Non-IDA PILOT
Non-Industrial Development Agency Payment in Lieu of Taxes (PILOT) payments due.

 1

Property Tax
Second half or third quarter real property tax installment due.
 5 ICIP Renewal Deadline for tax year 2017/2018
 5 Not for Profit Renewal Deadline for tax year 2017/2018
15

Tentative Assessment Roll Published
Annual Notices of Property Value and Tentative Assessment Roll published.

15

Property Tax Grace Date
Property tax grace date for properties with an assessed value of $250,000 or less.

15 Cigarette Tax
Monthly return by dealers and agents due.
15 Unincorporated Business Tax
Estimated tax installment due. Declaration or amended declaration due.
15 Biotechnology Tax Credit (GCT/COR/UBT)
Application for tax year 2016 due
25 Utility Tax
Monthly and semiannual return and payment due.
25 E-911 Surcharge
Monthly return and payment due.
31 Cigarette Tax
Annual Wholesale Dealers Licenses expire.

 

February

 1 Cooperative and Condominium Comparables
Listing of cooperative and condominium parcels parcels and their comparables valued by income.
 7 Notice of Property Value (NOPV) Public Workshop in the Bronx
3030 Third Avenue, 2nd Floor (East 156th Street), 10:00am – 12:00pm
 7 Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Council Member Eric A. Ulrich, Ave Maria Catholic Academy Gymnasium,
158-20 101st St, Howard Beach, NY 11414, 6:30pm – 8:30pm
 8
Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Queens Borough President Melinda R. Katz
Queens Borough Hall, 120-55 Queens Blvd, 2nd Floor, Kew Gardens, 10:00am – 12:00pm
 8
Notice of Property Value (NOPV) Public Workshop in Brooklyn
Sponsored by Senator Jesse Hamilton, Brooklyn Public Library (Schenectady Branch)
1044 Eastern Pkwy, Brooklyn, 6:30pm-8:30pm
 9 Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Council Member I. Daneek Miller
Alpha Phi Alpha Senior Center, 220-01 Linden Blvd, Cambria Heights, 11:00am-1:00pm
 9 Notice of Property Value (NOPV) Public Workshop in Manhattan
David N. Dinkins Municipal Building, 1 Centre Street, North Mezzanine, New York, 6:00pm - 8:00pm
10 Notice of Property Value (NOPV) Public Workshop in Staten Island
Staten Island Business Center, 350 St. Marks Place, 4th Floor, 400 (Hyatt Street), 10:00am - 12:00pm
13 Notice of Property Value (NOPV) Public Workshop in Queens
144-06 94th Avenue, 1st Floor (Sutphin Boulevard), Jamaica, 6:00pm - 8:00pm
13 Real Property Income and Expense (RPIE)
Filing period commences.
14 Notice of Property Value (NOPV) Public Workshop in Manhattan
David N. Dinkins Municipal Building, 1 Centre Street, North Mezzanine, New York, 10:00am – 12:00pm
15 Notice of Property Value (NOPV) Public Workshop in the Bronx
Bronx Business Center, 3030 Third Avenue, 2nd Floor (East 156th Street), 6:00pm - 8:00pm
15 Cigarette Tax
Monthly return by dealers and agents due.
16 Lien Sale Outreach
Manhattan Business Center, 66 John Street, 2nd Floor, New York, NY, 5:00pm to 7:00pm
16 Notice of Property Value (NOPV) Public Workshop in Brooklyn
Sponsored by Brooklyn Borough President Eric L. Adams,
209 Joralemon Street, Brooklyn Borough Hall, Court Room, 6:00pm – 8:00pm
17 Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Council Member Donovan Richard
American Legion Post 483, 240-08 135th Ave, Rosedale, NY 11422, 3:00pm–5:00pm
19 Revised Notice of Property Value
Statutory deadline for notices reflecting increases in class 1 and class 2 properties.
21 Lien Sale Outreach
Brooklyn Business Center – 210 Joralemon Street, 1st Floor, Brooklyn, NY, 5:00pm to 7:00pm
22 Notice of Property Value (NOPV) Public Workshop in Staten Island
Lou Caravone Community Service Building, 460 Brielle Avenue, Staten Island, 6:00pm - 8:00pm
23 Notice of Property Value (NOPV) Public Workshop in Brooklyn
Sponsored by Brooklyn Borough President Eric L. Adams,
Brooklyn Borough Hall, 209 Joralemon Street, Brooklyn  Court Room, 10:00am – 12:00pm
23 Lien Sale Outreach
Bronx Business Center, 3030 Third Avenue, 2nd Floor, Bronx, NY, 5:00pm to 7:00pm
25

Utility Tax and E-911 Surcharge
Monthly return and payment due.

28 Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Council Member Eric A. Ulrich
Broad Channel Veterans of Foreign Wars – Post 260, 713 Shad Creek Rd, Broad Channel, 6:00pm - 8:00pm


 

March 

 1 Annual Report of Fire Tax Premiums for Foreign and Alien Insurers
Return and payment of tax due.
 1 Cooperative/Condominium Forms Due
Application for new Cooperative and Condominium developments are due
 1 Last Day to File Tax Comm. Application for Class 2, 3 & 4
Last day to file Tax Commission Application for Correction for Class 2, 3, and 4 properties.
 1 Lien Sale Outreach
Staten Island Business Center – 350 St. Marks Place, Staten Island, NY, 5:00pm to 7:00pm
 2
Notice of Property Value (NOPV) Public Event in Manhattan
1 Centre Street North Mezzanine, New York, NY, 6:00pm-8:00pm
 3
Notice of Property Value (NOPV) Public Event in Queens
Sponsored by Council Member I. Daneek Miller
Alpha Phi Alpha Senior Center - 220-01 Linden Blvd, Cambria Heights, NY, 11:00am-1:00pm
 6
Notice of Property Value (NOPV) Public Event in Staten Island
Sponsored by Council Member Joe Borelli
Mount Loretto - 6581 Hyland Blvd, Staten Island 10309, 6:00pm-8:00pm
 7 Lien Sale Outreach
Queens Business Center 144-06 94th Avenue, Jamaica, NY, 5:00pm to 7:00pm
 8
Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Council Member Peter Koo
Flushing Library, 141-17 Main Street Queens, NY, 4:30pm–6:30pm
 9
Notice of Property Value (NOPV) Public Workshop in Queens
Sponsored by Senator J. Addaddo
Ridgewood Youth Council, 55-03 Summerfield Street, Ridgewood, Queens, 6:00pm–8:00pm
10 Cooperative/Condominium Forms Due
2016/2017 Cooperative Tax Benefit Change Form due
15 Last Day to File Exemption Application
Last day to file applications for STAR, Clergy, Disabled Crime Victim, Disabled Homeowner, Senior Citizen, and Veterans Property Tax Exemptions.
15 Lien Sale Outreach
CM Maisel Lien Sale Outreach Session PS 276
1070 East 83 Street in Canarsie, Brooklyn, 6:00PM-8:00PM
15 Cigarette Tax 
Monthly return by dealers and agents due.
15 General Corporation Tax, Banking Corporation Tax, and Unincorporated Business Tax for Partnerships
Annual returns or extensions and payments, by calendar year taxpayers are due.
15 Business Corporation Tax
Mandatory First Installment of Estimated Tax due by calendar year taxpayers
15 Last Day to File Tax Comm. Application for Class 1
Last day to file Tax Commission Application for Correction for Class 1 property.
17 Property Tax
Request for Review of Property Value for Tax Class 1, 2 Properties deadline.
20 Hotel Room Occupancy Tax
Return and payment for quarterly period ending on the last day of February is due. Annual return and payment due for those filing on an annual basis.
20 Commercial Rent Tax 
Return and payment for quarterly period ending on the last day of February is due.
21 Lien Sale Outreach
CM Greenfield’s Lien Sale Outreach Session
Georgie Ballroom - 4424 16th Avenue, Brooklyn, NY 3:00PM to 5:00PM
22 Lien Sale Outreach
CM Deutsch Lien Sale Outreach Session
District Office - 2401 Avenue U, Brooklyn, NY, 6:00PM to 8:00PM
23 Lien Sale Outreach
Manhattan Business Center, 66 John Street, 2nd Floor, New York, NY, 5:00pm to 7:00pm
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
28 Lien Sale Outreach
Brooklyn Business Center – 210 Joralemon Street, 1st Floor, Brooklyn, NY, 5:00pm to 7:00pm
30 Cooperative/Condominium Forms Due
2017/2018 Cooperative Tax Benefit Change Form due

 

April 

 1 Property Tax
Request for Review of Property Value for Tax Class 4 Properties deadline.
 1 Property Tax
Request to Update Property Description for Tax Class 1 Properties deadline.
 1 Property Tax
Request to update Vacant Land Description for Tax Class 1 and Class 4 deadline.
 1 Property Tax
4th quarter real property tax installment due.
 4 Lien Sale Outreach
Bronx Business Center, 3030 Third Avenue, 2nd Floor, Bronx, NY, 5:00pm to 7:00pm
 5 Lien Sale Outreach
CM Jumaane Williams Lien Sale Outreach Session
St. Therese of Lisieux Church/School - 4402 Avenue D, Brooklyn, 6:00PM to 8:00PM
 6 Lien Sale Outreach
Staten Island Business Center – 350 St. Marks Place, 1st Floor, Staten Island, NY, 5:00pm to 7:00pm
11 Lien Sale Outreach
CM Darlene Mealy Lien Sale Outreach Session
Calvary AME Church - 790 Herkimer Street, Brooklyn NY 11233, 6:00PM to 8:00PM
13 Lien Sale Outreach
West Harlem Group Assistance, Inc Lien Sale Outreach Session
City College of New York - 160 Convent Avenue - North Academic Center (NAC), New York, NY 10031, 4:00PM to 7:00PM
15 Cigarette Tax
Monthly return by dealers and agents due.  
15 Property Tax Grace Date
Property tax grace date for properties with an assessed value of $250,000 or less.
15 Unincorporated Business Tax for Individuals and Business Corporation Tax
Annual returns or extensions and payments due.
15 Unincorporated Business Tax
Declaration and first installment of estimated tax due.
18 Lien Sale Outreach
Queens Business Center 144-06 94th Avenue, Jamaica, NY, 5:00pm to 7:00pm
19 Lien Sale Outreach
CM Daneek Miller Lien Sale Outreach Session
Majority Baptist Church – 115-21 Farmers Blvd, St. Albans, NY 11412
6:00PM to 8:00PM
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
25 Lien Sale Outreach
CM Cornegy Lien Sale Outreach Session
Restoration Plaza - 1368 Fulton Street (Bet. Brooklyn and NY Avenues)
6:00PM to 9:00PM
26 Lien Sale Outreach
CM Donovan Richards Lien Sale Outreach Session
Snap Brookville Center - 1 Cross Island Plaza, Queens Village, NY 11427
6:00PM to 9:00PM
27 Lien Sale Outreach
CM Barron Lien Sale Outreach Session
P.S. 13 - 557 Pennsylvania Avenue (Bet Livonia and Riverdale), Brooklyn
6:00PM to 8:00PM
28 Revised Notice of Property Value
Statutory deadline for notices reflecting increases in class 4 properties.

 

May 

 1 ICIP Renewal Deadline Extension for tax year 2015/2016
 1 Not for Profit Renewal Deadline Extension for tax year 2015/2016
 1 Lien Sale Outreach
CM Espinal Lien Sale Outreach Session
Cypress Hills - Fulton St. Senior Center 3208 Fulton Street, Brooklyn, NY
6:00PM to 8:00PM
 2 Not-For-Profit
Last day to file for Not-For-Profit Renewal
 2 Lien Sale Outreach
Senator Hamilton Lien Sale Outreach Session
Bethany United Methodist Church - 1208 St Johns Place, Brooklyn, NY 11213 (bet Albany and Troy Ave)
5:30PM to 8:00PM
 2 Real Property Income & Expense (RPIE)
Request for Waiver from Filing of RPIE due.
 3 Lien Sale Outreach
CM Donovan Richards Lien Sale Outreach Session
Beach 41st Street Cornerstone Community Center - 426 Beach 40th Street, Far Rockaway, NY 11691
6:00PM to 8:00PM
 4 Lien Sale Outreach
CM Andy King Lien Sale Outreach Session
Williams Bridge NAACP Early Childhood Education Center - 680 East 219th St Bronx, NY
6:00PM to 8:00PM
11 Lien Sale
The last day to pay your debt or enter into a payment agreement
12 2016 Lien Sale
15 Cigarette Tax
Monthly returns by dealers and agents due.

25

Utility Tax and E-911 Surcharge
Monthly return and payment due.

25

Final Assessment Roll Published
Final Assessment Roll Published.

 

June 

 1 Real Property Income & Expense (RPIE)
Real Property Income & Expense (RPIE) electronic E-filing deadline.  Utility form filing deadline.
15 Cigarette Tax
Monthly returns by dealers and agents due.
15 Unincorporated Business Tax
Estimated tax installment due. Declaration or amended declaration due.
15 Banking Corporation Tax, Business Corporation Tax & General Corporation Tax
Installment of estimated taxes due for calendar year corporations. Declaration or amended declaration due.
20

IDA PILOT
Industrial Development Agency Payment in Lieu of Taxes (PILOT) payments due.

20 Hotel Room Occupancy Tax
Return and payment for quarterly period ending May 31 is due.
20 Commercial Rent Tax
Annual return and payment due for the year ending May 31.
20 Semi-Annual Medallion Taxi Commercial Motor Vehicle Tax Payment Due
20 Annual Commercial Motor Vehicle Tax Payment Due
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
25 Wine and Liquor License Tax
Annual retail return and payment due.

 

July 

 1 Property Tax 
1st half or 1st quarter real property tax installment due.
 1

Non-IDA PILOT
Non-Industrial Development Agency Payment in Lieu of Taxes (PILOT) payments due.

15 Property Tax Grace Date
Property tax grace date for properties with an assessed value of $250,000 or less.
15 Cigarette Tax
Monthly returns by dealers and agents due.
25 Utility Tax
Monthly and semiannual return and payment due.
25 E-911 Surcharge
Monthly return and payment due.

 

August 

15 Cigarette Tax
Monthly returns by dealers and agents due.
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
31

Manhattan Resident Parking Tax Exemption
Application Deadline

 

September 

15 Cigarette Tax
Monthly returns by dealers and agents due.
15 Banking Corporation Tax, Business Corporation Tax, General Corporation Tax & Unincorporated Business Tax
Installment estimated tax due from entities subject to taxes. Declaration or amended declaration due.
20 Commercial Rent Tax & Hotel Room Occupancy Tax
Return and payment for the quarterly period ending August 31st is due.
23 Event: The Intersection Between Immigration and Taxes
Sponsored by the Asian American Bar Association of NY and the NYC Taxpayer Advocate
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.

 

October 

 1 Property Tax
Second quarter real property tax installment due.
15 Property Tax Grace Date
Property tax grace date for properties with an assessed value of $250,000 or less.
15 Cigarette Tax
Monthly returns by dealers and agents due.
24 Property Tax 
Last day to appeal Tax Commission ruling via Small Claims Assessment Review Program (SCARP) (1-, 2-, and 3-family homes) or via an Article 7 Petition for Review (all other properties).
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.

 

November 

15 Cigarette Tax 
Monthly returns by dealers and agents due.
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.

 

December 

15 Banking Corporation Tax, Business Corporation Tax & General Corporation Tax
Installment of estimated taxes due for calendar year corporations. Declaration or amended declaration due.
15 Cigarette Tax
Monthly returns by dealers and agents due.
20 Commercial Rent Tax & Hotel Room Occupancy Tax
Return and payment for the quarterly period ending November 30th is due.
20

IDA PILOT
Industrial Development Agency Payment in Lieu of Taxes (PILOT) payments due.

20 Semi-Annual Medallion Taxi Commercial Motor Vehicle Tax Payment Due
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.