NEW YORK

State Characteristics
Assessment Ratio: Varies locally (NY City-45% policy)
Fiscal Tax Year: 1/1-12/31 (NY City-7/1-6/30)
Valuation Authority: City, Town or Village (NY City-City Department of Finance
Collection Authority: County, Town, Village & School (NY City- City Department of Finance)
Level One Appeal Name: Board of Assessors (NY City-City Tax Commission)
RE Rendition Required: No (only in NY City)
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 5
Value Notices Issued: Apr-May
Appeal Deadline:
Tax Bills Issued: June 1
Tax Returns Due: Sept 1                               Financial rendition filing deadline
Tax Bills Due: July 1 (1st half installment), Jan 1 (2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.