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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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