2018 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.

 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.
 1 Notice of Property Value (NOPV) Public Workshop in Manhattan
David N. Dinkins Municipal Building, 1 Centre Street, Mezzanine North
10:00am – 12:00pm and 6:00pm - 8:00pm
 5 Real Property Income and Expense (RPIE)
Filing period commences.
 6 Notice of Property Value (NOPV) Public Workshop in Staten Island
Staten Island Borough Hall
10 Richmond Terrace, Room 125, 10:00am – 12:00pm
 7
Notice of Property Value (NOPV) Public Workshops
10:00am-12:00pm
Bronx Borough President Office
851 Grand Concourse, Rotunda
Bronx, NY 10451

6:00pm-8:00pm
Atlas Park Mall - 71-19 80th Street
3rd Floor Community Room
Glendale, NY 11385
 8
Notice of Property Value (NOPV) Public Workshops
10:00am-12:00pm
Queens Borough Hall
120-55 Queens Blvd, Room 213
Queens, NY 11385

4:00pm-6:00pm
Kew Gardens Community Center
80-02 Kew Gardens Road #202
Kew Gardens, NY 11415
 9
Notice of Property Value (NOPV) Public Workshops
10:00am-12:00pm
221-15 Horace Harding Expressway
Bayside, NY 11364
13 Notice of Property Value (NOPV) Public Workshops
10am-12:00pm
Brooklyn Borough Hall
209 Joralemon Street
Brooklyn, NY 11201

4:00pm-6:00pm
Health Essential Association
2336 86th Street
Brooklyn, NY 11214
15 Notice of Property Value (NOPV) Public Workshops
10:00am-12:00pm
Faith Assembly Church
120-13 101st Avenue
Richmond Hill, NY 11419

6:00pm-8:00pm
Queens Borough Hall
120-55 Queens Blvd
2nd floor, Room 213
Queens, NY 11424
15 Cigarette Tax
Monthly return by dealers and agents due.
15 Cooperative/Condominium Forms Due
Cooperative and Condominium Tax Abatement Application due
15 Cooperative/Condominium Forms Due
Cooperative and Condominium Abatement Renewal and Change Forms due
19 Revised Notice of Property Value
Statutory deadline for notices reflecting increases in class 1 and class 2 properties.
20 Notice of Property Value (NOPV) Public Workshop
6:00pm-8:00pm
Shorefront Y
3300 Coney Island Avenue
Brooklyn, NY 11235
21 Notice of Property Value (NOPV) Public Workshops
6:00pm-8:00pm
Brooklyn Borough Hall
209 Joralemon Street
Brooklyn, NY 1120
22 Notice of Property Value (NOPV) Public Workshop
5:00pm-7:00pm
St. Gabriel's Episcopal Church
331 Hawthorne St
Brooklyn, NY 11225
25

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

26 Notice of Property Value (NOPV) Public Workshops
1:00pm-3:00pm
Riverdale Neighborhood House
5521 Mosholu Avenue, Library
Bronx, NY 10471

6:00pm-8:00pm
Bronx Business Center
3030 Third Avenue, 2nd floor
Bronx, NY 10455
27 Notice of Property Value (NOPV) Public Workshops
1:00pm-3:00pm
Rambling House
 4292 Katonah Avenue, Community Room
Bronx, NY 10470

6:00pm-8:00pm
Staten Island Borough Hall
10 Richmond Terrace, Room 125
Staten Island, NY 10301
February 28, 2018
6:00pm-8:00pm
C.W. Mixon Center
112-50 Springfield Blvd
Queens, NY 11429

 

March 

 1 Annual Report of Fire Tax Premiums for Foreign and Alien Insurers
Return and payment of tax due.
 1 Notice of Property Value (NOPV) Public Workshop
10:00am-12:00pm
Boulevard Gardens Assembly Hall
5142 30th Avenue
Queens, NY
 1 Lien Sale Outreach Event
5:00pm-7:00pm
66 John Street, 2nd Floor
New York, NY 10038
 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.
 5 Lien Sale Outreach Event
5:00pm-7:00pm
3030 Third Avenue, 2nd Floor
Bronx, NY 10455
 5 Notice of Property Value (NOPV) Public Workshop
4:00pm-7:00pm
Jewish Center of Jackson Heights
37-06 77th Street
Jackson Heights, NY
 6 Notice of Property Value (NOPV) Public Workshop
10:00am-12:00pm
Knights of Columbus
333 Beach 90th Street
Rockaway Beach, NY
 6 Notice of Property Value (NOPV) Public Workshop
6:00pm-8:00pm
Christian Heritage Church
4121 Avenue J
Brooklyn, NY
 7 Notice of Property Value (NOPV) Public Workshop
6:00pm-8:00pm
Madison High School, Library
3787 Bedford Avenue
Brooklyn, NY
 8 Notice of Property Value (NOPV) Public Workshop
6:00pm-8:00pm
Brooklyn Public Library
New Lots Branch
665 New Lots Avenue
Basement Auditorium
Brooklyn, NY 11207
 8 Lien Sale Outreach Event
5:00pm-7:00pm
210 Joralemon Street, 1st Floor
Brooklyn, NY 11201
 9 Notice of Property Value (NOPV) Public Workshop
2:00pm-5:00pm
AM Nily Rozic District Office
159-16 Union Turnpike
Flushing, NY 11366
 12 Lien Sale Outreach Event
5:00pm-7:00pm
350 St Marks Avenue, 1st Floor
Staten Island, NY 10301
 13 Notice of Property Value (NOPV) Public Workshop
10:00am-12:00pm
Atlas Park Mall
Community Room (above Home Goods)
71-19 80th Street, 3rd Floor
Glendale, NY 11385
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 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.
20 Lien Sale Outreach Event
5:00pm-7:00pm
144-06 94th Avenue, 1st Floor
Queens, NY 11435
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
 27 Lien Sale Outreach Event
5:00pm-7:00pm
66 John Street, 2nd Floor
New York, NY 10038
 28 Lien Sale Outreach Event
5:00pm-7:00pm
3030 Third Avenue, 2nd Floor
Bronx, NY 10455

 

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.
 9 Lien Sale Outreach Event
6:00pm-8:00pm
Christian Heritage Church
4121 Avenue J
Brooklyn, NY 11201
 10 Lien Sale Outreach Event
5:00pm-7:00pm
144-06 94th Avenue, 1st Floor
Queens, NY 11435
 11 Lien Sale Outreach Event
5:00pm-7:00pm
350 St Marks Avenue, 1st Floor
Staten Island, NY 11301
 12 Lien Sale Outreach Event
5:00pm-7:00pm
Community Board 12 Office
5910 13th Ave
Brooklyn, NY 11219
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.
16 Lien Sale Outreach Event
5:00pm-7:00pm
210 Joralemon Street, 1st Floor
Brooklyn, NY 11201
17 Lien Sale Outreach Event
6:00pm-8:00pm
Majority Baptist Church
115-21 Farmers Blvd
Queens, NY 11412
 18 Lien Sale Outreach Event
6:00pm-8:00pm
Bethany Methodist Church
1208 St Johns Place
Brooklyn, NY 11213
19 Lien Sale Outreach Event
6:00pm-8:00pm
P.S. 13 - Roberto Clemente School Cafeteria
557 Pennsylvania Avenue
Brooklyn, NY 11207
23 Lien Sale Outreach Event
6:00pm-8:00pm
Richi Rich Palace
110-19 Atlantic Avenue
Richmond Hill, NY 11418
25 Lien Sale Outreach Event
6:00pm-8:00pm
Restoration Plaza
1368 Fulton Street
1st Floor Multipurpose Room
Brooklyn, NY 11216
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
26 Lien Sale Outreach Event
6:00pm-8:00pm
P.S. 276
1070 East 83 Street
Brooklyn, NY 11236
28 Revised Notice of Property Value
Statutory deadline for notices reflecting increases in class 4 properties.
30 Lien Sale Outreach Event
6:00pm-8:00pm
Cypress Hills-Fulton St. Senior Center
3208 Fulton St
Brooklyn, NY 11208

 

May 

 1 Lien Sale Outreach Event
6:00pm-8:00pm
Friends of Crown Heights
671 Prospect Place
Brooklyn, NY 11216
 2 Real Property Income & Expense (RPIE)
Request for Waiver from Electronic Filing of RPIE due.
 2 Lien Sale Outreach Event
6:00pm-8:00pm
444 Thomas S Boyland Street
Brooklyn, NY 11212
 3 Lien Sale Outreach Event
6:00pm-8:00pm
Challenge Prep Academy
710 Hartman Lane
Far Rockaway, NY 11691
 7 Lien Sale Outreach Event
6:00pm-8:00pm
Grace Gospel Tabernacle
96-09 Springfield Blvd.
Queens Village, NY 11429
 8 Lien Sale Outreach Event
6:00pm-8:00pm
Rosedale American Legion
240-08 135th Avenue
Rosedale, NY 11422
 10 Lien Sale Outreach Event
6:00pm-8:00pm
Williamsbridgge ECEC NAACP
680 East 219th Street
Bronx, NY 10467
15 Cigarette Tax
Monthly returns by dealers and agents due.
18 2018 Lien Sale

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.
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.