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About Finance

2009 Tax Calendar


Orange Bullet Point GraphicJanuary
Orange Bullet Point GraphicFebruary
Orange Bullet Point GraphicMarch
Orange Bullet Point GraphicApril
Orange Bullet Point GraphicMay
Orange Bullet Point GraphicJune

Orange Bullet Point GraphicJuly
Orange Bullet Point GraphicAugust
Orange Bullet Point GraphicSeptember
Orange Bullet Point GraphicOctober
Orange Bullet Point GraphicNovember
Orange Bullet Point GraphicDecember

NOTE: If a statutory tax due date falls on a weekend or national holiday, the tax will be due on the first business day thereafter.

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January

2

Property Tax
2nd half or 3rd quarter real property tax installment due

15 Property Tax
Taxable Status Date: Last day to request changes to property information for 2009 Tax Year, beginning July 1, 2008
15

Property Tax
Annual Notices of Property Value and Tentative Assessment Roll published

15 Cigarette Tax
Monthly return by dealers and agents due
15 Unincorporated Business Tax
Estimated tax installment due. Declaration or amended declaration due
16

Property Tax Grace Date
Property tax grace date for properties assessed over $250,000.

25 Utility Tax
Monthly and semiannual return and payment due
25 E-911 Surcharge
Monthly return and payment due
30

Property Tax Grace Date
Property tax grace date for properties assessed under $250,000 (extended from January 15).

31 Cigarette Tax
Annual Licenses of Wholesale Dealers expire

February

3 NYC Annual Lien Sale 90-Day Notice list published 
5

NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment
One Centre Street, Room 936, (Chambers St) Manhattan, 10am-12pm

11

NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment
144-06 94th Avenue, Second Fl, (Sutphin Blvd) Queens, 10am-12pm

12

NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment
210 Joralemon Street, Room 201, (Court Street) Brooklyn, 10am-12pm

15 General Corporation Tax and Banking Corporation Tax
Return and payment of taxes may be made in lieu of declaration or amended declaration and estimated tax payments due on December 15th.
15 Unincorporated Business Tax
Return and payment of taxes may be made in lieu of declaration or amended declaration and estimated tax payments due on January 15th
15 Cigarette Tax
Monthly return by dealers and agents due
15 Property Tax
Cooperative and Condominium Tax Abatement Renewal due
18

NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment
3030 Third Avenue, 2nd Floor, (East 156th Street) Bronx, 10am-12pm

19

NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment
350 St. Marks Place, 4th Floor, Room 400, (Hyatt St.)
Staten Island, 10am-12pm

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

March

1 Hotel Room Occupancy Tax increase from 5% to 5.875% goes into effect
2 Earned Income Tax Credit (EITC) Mailing
2 Foreign and Alien Insurers Tax
Return and payment of tax due
2 Property Tax
Last day to file Tax Commission Application for Correction for Class 2, 3, and 4 properties
3 NYC Annual Lien Sale 60-Day Notice list published
3 NYC Lien Sale Bronx Community Outreach
Finance Business Center
3030 Third Avenue, 2nd Floor
5:00pm - 7:00pm
12 NYC Lien Sale Staten Island Community Outreach
Finance Business Center
350 St. Marks Place, 1st Floor
5:00pm - 7:00pm
16 Cigarette Tax
Monthly return by dealers and agents due
16 General Corporation Tax and Banking Corporation Tax
Annual returns or extensions by calendar year taxpayers and payments due
16 Property Tax
Last day to file applications for STAR, Clergy, Disabled Crime Victim, Disabled Homeowner, Senior Citizen, and Veterans Property Tax Exemptions
16 Property Tax
Last day to file Tax Commission Application for Correction for Class 1 property 
19 NYC Lien Sale Queens Community Outreach
Finance Business Center
144-06 94th Avenue, 1st Floor
5:00pm - 7:00pm
20 Commercial Rent Tax
Return and payment for quarterly period ending on the last day of February is due
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.
25 Utility Tax and E-911 Surcharge
Monthly return and payment due
26 NYC Lien Sale Manhattan Community Outreach
Finance Business Center
66 John Street, 2nd Floor
5:00pm - 7:00pm

April

1 Property Tax
4th quarter real property tax installment due
1 NYC Annual Lien Sale 30-Day Notice list published
2 NYC Lien Sale Brooklyn Community Outreach
Finance Business Center
210 Joralemon Street, 1st Floor
5:00pm - 7:00pm
15 Cigarette Tax
Monthly return by dealers and agents due  
15 Unincorporated Business Tax
Annual returns or extensions and payments due
15 Unincorporated Business Tax
Declaration and first installment of estimated tax due
22 NYC Annual Lien Sale 10-Day Notice list published
25 Property Tax
Last day for Class 1 property owners to file Request to Update Property Data with Finance
23 Property Tax
Last day for Class 2 and Class 4 property owners to file Request for Assessment Review with Finance
25 Utility Tax and E-911 Surcharge
Monthly return and payment due

May

1 NYC Annual Lien Sale last day to pay
4 NYC Annual Lien Sale
15 Cigarette Tax
Monthly returns by dealers and agents due
26 Utility Tax and E-911 Surcharge
Monthly return and payment due
26 Property Tax
Final Assessment Roll published

June

15 Cigarette Tax
Monthly returns by dealers and agents due
15 Unincorporated Business Tax
Estimated tax installment due. Declaration or amended declaration due
15 General Corporation Tax and Banking Corporation Tax
Installment of estimated taxes due for calendar year corporations. Declaration or amended declaration due
20 Commercial Rent Tax
Annual return and payment due for the year ending May 31st
20 Hotel Room Occupancy Tax
Return and payment for quarterly period ending May 31st is due
20 Commercial Motor Vehicle Tax
Semiannual payment by medallion taxi cab owners due; Annual non-medallion return and 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
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

September

1 Property Tax
Date of ownership for the 2009 property tax rebate
1 Property Tax
Real Property Income & Expense (RPIE) electronic E-filing deadline
15 Cigarette Tax
Monthly returns by dealers and agents due
15 General Corporation Tax , Unincorporated Business Tax , and Banking Corporation Tax
Installment estimated tax due from entities subject to taxes. Declaration or amended declaration due
21 Commercial Rent Tax
Return and payment for quarterly period ending August 31st is due
21 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
2nd quarter real property tax installment due
15 Cigarette Tax
Monthly returns by dealers and agents due
26 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)
26 Utility Tax and E-911 Surcharge
Monthly return and payment due

November

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

December

1 Commercial Motor Vehicle Tax
Semiannual payment by medallion taxi cab owners due
15 General Corporation Tax and Banking 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
21 Commercial Rent Tax
Return and payment for quarterly period ending November 30th is due
21 Hotel Room Occupancy Tax
Return and payment for quarterly period ending November 30th is due
28 Utility Tax and E-911 Surcharge
Monthly return and payment due

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