2014 Finance Calendar

 

January
February
March
April
May
June

July
August 
September
October
November
December 

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

January 

 2

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

 2

Property Tax
Second half or third quarter real property tax installment due.
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
Application for tax year 2013 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

 4

Notice of Property Value (NOPV) Workshop in Queens
144-06 94th Avenue, 2nd Floor (Sutphin Boulevard), Jamaica, 10:00am – 12:00pm

 5 Notice of Property Value (NOPV) Workshop in Manhattan
1 Centre St, Rm 923 (Chambers Street), 10:00am – 12:00pm
11 Notice of Property Value (NOPV) Workshop in the Bronx
3030 Third Avenue, 2nd Floor (East 156th Street), 10:00am – 12:00pm
12 Notice of Property Value (NOPV) Workshop in Brooklyn
345 Adams Street, 7th Floor Training Room, 10:00am – 12:00pm
12 Notice of Property Value (NOPV) Workshop in Brooklyn
Brooklyn Business Center, 210 Joralemon Street,  6:00pm – 8:00pm
13 POSTPONED - Notice of Property Value (NOPV) Workshop in Staten Island
350 St. Marks Place, 4th Floor, Room 400 (Hyatt Street), 10:00am – 12:00pm
15 Cooperative/Condominium Forms Due
Cooperative Tax Benefit Change Form and the Condominium Property Tax Renewal Appl. due
15 Cigarette Tax
Monthly return by dealers and agents due.
19 Revised Notice of Property Value
Mailing of Class 2 Revised Notices of Property Value.
21 Notice of Property Value (NOPV) Workshop in Staten Island
350 St. Marks Place, 4th Floor, Room 400 (Hyatt Street), 10:00am – 12:00pm
25

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

 

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
 3 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.
 3 Property Tax
Request to Update Vacant Land Description for Tax Class 1 deadline.
 6 Revised Notice of Property Value
Mailing of Class 1 Revised Notices of Property Value.
10 Annual Lien Sale Outreach Session
CM Alan Maisel (CD #46), Hebrew Educational Society (HES),
9502 Seaview Avenue, Brooklyn, 5:00pm - 8:00pm
12 Annual Lien Sale Outreach Session
Manhattan Business Center, 66 John Street, 2nd Floor, New York, 5pm - 7pm
13 Annual Lien Sale Outreach Session
CM Costa Constantinides (CD #22), Councilman’s Office,
31-09 Newtown Ave. Suite 209, Astoria, 5:30pm - 7:30pm
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
Annual returns or extensions and payments, by calendar year taxpayers are due.
17 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.
19 Annual Lien Sale Outreach Session
Brooklyn Business Center, 210 Joralemon Street, 1st Floor, Brooklyn, 5pm - 7pm
20 Annual Lien Sale Outreach Session
Staten Island Business Center, 350 St. Marks Place, 1st Fl., Staten Island, 5pm - 7pm
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.
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
25 Annual Lien Sale Outreach Session
Queens Business Center, 144-06 94th Avenue, 1st Floor, Jamaica, 5pm - 7pm
26

Annual Lien Sale Outreach Session
CM Darlene Mealy (CD #41), Calvary AME Church
790 Herkimer Street, Brooklyn, (btw Rochester Ave. & Suydam  Pl.),
 4:30pm - 7:30pm

27 Annual Lien Sale Outreach Session
Asian Americans for Equality (AAFE), 133-04 39th Avenue, Flushing, 11:00am - 3:00pm

 

April 

  1 Property Tax
Request to Update Property Description for Tax Class 1 Properties deadline.
  1 Property Tax
Request for Review of Property Value for Tax Class 4 Properties deadline.
  1 Property Tax
Request to Update Vacant Land Description for Tax Class 4 deadline.
  1 Annual Lien Sale Outreach Session
CM Andy King (CD #12)
Williamsbridge NAACP Office
680 East 219th Street, Bronx, 6:00pm to 8:00pm
  2 Annual Lien Sale Outreach Session
Bronx Business Center, 3030 Third Avenue, 2nd Floor, Bronx, 5:00pm - 7:00pm
  2 Property Tax
4th quarter real property tax installment due.
  9 Annual Lien Sale Outreach Session
Queens Borough President Melinda Katz.Queens Borough Hall
120-55 Queens Blvd, 2nd Floor, Rm 213, Kew Gardens, 4:00pm - 8:00pm
10 Annual Lien Sale Outreach Session
CM Annabel Palma (CD #18)
Kips Bay for Girls & Boys
1930 Randall Avenue, Bronx, 6:30pm - 8:30pm
14 Annual Lien Sale Outreach Session
CM Donovan Richards (CD #31). CD #31’s Far Rockaway Office
1931 Mott Avenue – Suite #410, Far Rockaway, 5:00pm - 8:00pm
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.
16

Annual Lien Sale Outreach Session
CM Inez Barron (CD #24)
Pink Houses Community Ctr.
2702 Linden Blvd., Brooklyn, 3:00pm - 6:00pm

17

Annual Lien Sale Outreach Session
CM Jumaane Williams (CD 45)
4517 Avenue D, Brooklyn, 5:30pm - 8:30pm

21 Annual Lien Sale Outreach Session
CM Donovan Richards (CD #31)
PS / IS 270 School Auditorium
233-15 Merrick Blvd, Rosedale, 5:00pm - 8:00pm
22 Annual Lien Sale Outreach Session
CM Ruben Wills (CD #28) and CM I. Daneek Miller (CD #27)
and CM Donovan Richards (CD #31)
Queens Business Center, 144-06 94th Avenue, 1st Floor, Jamaica, 5:00pm - 7:00pm
23 Annual Lien Sale Outreach Session
CM Helen Rosenthal (CD #6)
563 Columbus Avenue, New York, 10:30am to 12:30pm
23

Annual Lien Sale Outreach Session
West Harlem Group Assistance, Inc.
The City College of New York, 160 Convent Avenue, New York, 4:00pm - 7:00pm

24 Annual Lien Sale Outreach Session
CM Deborah Rose (CD #49)
Staten Island Business Center
350 St. Marks Place, 1st Floor, Staten Island, 5:00pm - 7;00pm
25 Utility Tax and E-911 Surcharge
Monthly return and payment due.
28 Annual Lien Sale Outreach Session
Assemblyman Karim Camara (43rd District), CM Mathieu Eugene
(CD t#40) and the 20th State Senatorial District
St. Gabriel’s Episcopal Church, 331 Hawthorne Street, Brooklyn, 6:00pm - 8:30pm
28 Revised Notice of Property Value
Mailing of Class 4 Revised Notices of Property Value.
29 Annual Lien Sale Outreach Session
Manhattan Business Center, 66 John Street, 2nd Floor, New York, 5:00pm - 7:00pm
30 Annual Lien Sale Outreach Session
Brooklyn Borough President Eric Adams, Brooklyn Borough President’s Office
209 Joralemon Street, Brooklyn, 4:00pm - 8:00pm

 

May 

  1 Annual Lien Sale Outreach Session
State Senator Simcha Felder (17th District)
1412 Avenue J, 2nd Floor, Brooklyn, 4:00pm - 8:00pm
  2 Real Property Income & Expense (RPIE)
Request for Waiver from Filing of RPIE due.
  5 Annual Lien Sale Outreach Session
CM David Greenfield (CD #44) 
4424 16th Avenue, 2nd Floor, Brooklyn, 12:00pm - 3:00pm
  6 Annual Lien Sale Outreach Session
Bronx Business Center, 3030 Third Avenue, 2nd Floor, Bronx, 5:00pm - 7:00pm
  7

Annual Lien Sale Outreach Session
CM Robert Cornegy (CD #36)
Restoration Plaza, 1360 Fulton Street, Brooklyn, 5:00pm - 8:00pm

  8 Annual Lien Sale Outreach Session
CM I. Daneek Miller (CD #27)
Majority Baptist Church
115-21 Farmer’s Boulevard, St. Albans, 5:00pm to 8:30pm

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 

 2 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 General Corporation Tax & Banking 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 31st is due.
20 Commercial Rent Tax
Annual return and payment due for the year ending May 31st.
20 Commercial Motor Vehicle Tax
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.
 1

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

15 Cigarette Tax
Monthly returns by dealers and agents due.
15 General Corporation Tax , Unincorporated Business Tax, & Banking Corporation 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 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 General Corporation Tax  & 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.
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.

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