Finance Calendar

Department of Finance


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2024 Department of Finance Calendar

NOTE: If the payment or filing deadline falls on a weekend or holiday, the payment or filing 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
2nd half semi-annual or 3rd quarter real property tax installment due.

5
Not-for-Profit Renewal Deadline for tax year 2022/2023

15

Interest Free Grace Period Expires for Third Quarter Property Taxes
Property tax grace date for properties with an assessed value of $250,000 or less.

16
Cigarette Tax
Monthly return by dealers and agents due.

16
Unincorporated Business Tax
Estimated tax installment due. Declaration or amended declaration due.

17

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

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.

31
J51 Certificate of Eligibility
Submission Deadline for April 1, 2022 Abatement Effective Date

February

15
Cooperative and Condominium Comparables
Listing of cooperative and condominium parcels and their comparables valued by income.

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

26

Real Property Income & Expense (RPIE)
Filing period commences.

27

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

27
4th Quarter Property Tax Bills Issued

March

1
Annual Report of Fire Tax Premiums for Foreign and Alien Insurers
Return and payment of tax 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.

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.

15
Property Tax
Request for Review of Property Value for Tax Class 1 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.

27
Utility Tax and E-911 Surcharge
Monthly return and payment due.

April

1
Property Tax
Request for Review of Property Value for Tax Class 2 and 4 Properties deadline.

1
Property Tax
4th quarter real property tax installment due.

15
Interest Free Grace Period Expires for Fourth Quarter Property Taxes
Property tax grace date for properties with an assessed value of $250,000 or less.

17
Cigarette Tax
Monthly return by dealers and agents due.

18
Unincorporated Business Tax for Individuals and Business Corporation Tax
Annual returns or extensions and payments due.

18
Unincorporated Business Tax
Declaration and first installment of estimated tax due.

25
Utility Tax and E-911 Surcharge
Monthly return and payment due.

28
Revised Notice of Property Value
Statutory deadline for notices reflecting increases in class 4 properties.

30
J51 Certificate of Eligibility
Submission Deadline for July 1, 2022 Abatement Effective Date
Submission Deadline for July 1, 2022 Exemption Effective Date

May

1
Real Property Income & Expense (RPIE)
Request for Waiver from Electronic Filing of RPIE due.

14
MCI Application Deadline
Deadline to Submit MCI Online Application for July 1,2022 Abatement Effective Date

15
Solar Electric Generating Systems (SEGS) Solar Abatement Deadline
Deadline for Department of Buildings Abatement Approval for July 1, 2022 Abatement Effective Date.

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.

1
Storefront Registry
Storefront Registration electronic E-filing deadline.

5
1st Quarter Property Tax Bill Issued

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
Annual Medallion Taxi Commercial Motor Vehicle Tax Payment Due

20
Annual Commercial Motor Vehicle Tax Payment Due

26
Utility Tax and E-911 Surcharge
Monthly return and payment due.

26
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.

1
Deadline to submit the CRP/CEP Renewal

15

Interest Free Grace Period Expires for First Quarter Property Taxes
Property tax grace date for properties with an assessed value of $250,000 or less.

17
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.

31
J51 Certificate of Eligibility
Submission Deadline for October 1, 2022 Abatement Effective Date

August

8
Storefront Registry
Supplemental Storefront registration electronic E-filing deadline.

15
Cigarette Tax
Monthly returns by dealers and agents due.

25
Utility Tax and E-911 Surcharge
Monthly return and payment due.

28

2nd Quarter Property Tax Bill

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

Interest Free Grace Period Expires for Second Quarter Property Taxes
Property tax grace date for properties with an assessed value of $250,000 or less.

16
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.

20
3rd Quarter Property Tax Bill

27
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.

26
Utility Tax and E-911 Surcharge
Monthly return and payment due.

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