2009 Tax Calendar

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2009 Tax Calendar

January
February
March
April
May
June

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

January

2	Property Tax Second half or third 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 instead 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 instead 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 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 Second 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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