page-background02

NYCOM Calendar of Dates "Checklist" Village Budgeting and Real Property Tax Administration


This calendar of deadline dates is applicable to villages with a fiscal year beginning on June 1.  For villages with a fiscal year beginning on a date other than June 1, adjust the dates below by the difference in the number of months between the beginning of your fiscal year and June 1.  For example, if your fiscal year begins on March 1, and a deadline date listed below for June villages is May 15th, then you would adjust the date to February 15th for your village purposes.

The requirements listed below pertaining to preparation of a village assessment roll do not apply to villages which have terminated their assessing unit status by adoption of a local law pursuant to Real Property Tax Law § 1402(3).

For all cities and the twelve villages that operate pursuant to a charter, you must consult your charter for the appropriate deadline dates.

PLEASE NOTE:  This calendar is intended only as a summary of requirements in effect as of January 2016. -- Please review applicable sections of state law referenced after each deadline for the specific requirements.  Also, pursuant to Section 25-a of the General Construction Law, when a deadline date falls on a Saturday, Sunday or a public holiday (as defined in Section 24 of the General Construction Law), the deadline may be extended to the next succeeding business day.  With respect to the payment of taxes, refer to § 925-a of the Real Property Tax Law.

- Jan. 1

TAXABLE STATUS DATE - Real property is assessed for village purposes according to its condition and ownership as of this date.  NOTE:  For villages which have terminated their assessing unit status, the town (or county, if in Nassau or Tompkins County) taxable status date of March 1 of the prior year applies.  (Real Property Tax Law § 1400 & § 1402)

- by Feb. 1

PREPARATION AND FILING OF COMPLETED TENTATIVE ASSESSMENT ROLL - Assessor shall prepare tentative assessment roll for upcoming tax levy, undertake an oath, and file roll with clerk.  (Real Property Tax Law § 1406(2))

- by Feb. 1

RETURN OF TAX ROLL AND WARRANT AND REPORT OF UNPAID TAXES - The tax collecting officer returns the tax roll and warrant to the board of trustees, and delivers to the board of trustees an account of the unpaid property taxes.  NOTE: Where the county collects unpaid village taxes for the village, the return of the tax roll to the board of trustees must be by the prior November 1st, and the account of unpaid taxes, as certified by the board of trustees, must be transmitted to the county within fifteen days after the return of the roll.  (Real Property Tax Law §§ 1426(2), 1436)

- by Feb. 8

PUBLISH NOTICE OF COMPLETED TENTATIVE ASSESSMENT ROLL - Notice shall be published in the official newspaper of the village regarding completion and availability of tentative assessment roll, and grievance day.  From this date until grievance day, the village clerk shall make the tentative assessment roll available for public inspection. (Real Property Tax Law § 1406(3))

- by Feb. 8

REQUEST FOR BUDGET ESTIMATES - The budget officer shall give written notification to the head of each administrative unit requiring submission of budget estimates, schedules and statements.  (Village Law § 5-502(1))

- by Feb. 15

BOARD'S FILING OF TAX ROLL AND WARRANT WITH CLERK - Within fifteen days after the tax roll and warrant have been returned by the treasurer to the board of trustees, the board shall file the tax roll and warrant in the office of the village clerk, where it shall be permanently retained as a public record.  (Real Property Tax Law § 1436(3))

- 3rd Tuesday in February

GRIEVANCE DAY - The board of review will meet to hear complaints regarding tentative assessments for at least four consecutive hours.  The board of review may adjourn from time to time, but not beyond the fifteenth day of the following month.  (Real Property Tax Law §§ 1406(4), 1408)

- by Mar. 1

BUDGET ESTIMATES SUBMITTED TO BUDGET OFFICER - The head of each administrative unit shall submit to the budget officer an estimate of revenues and expenditures of such administrative unit for the ensuing fiscal year.  (Village Law § 5-502(2))

- by Mar. 1

COMPLETION AND NOTICE OF INVENTORY - Villages that have retained their assessing unit status and which do not base their assessment rolls on the town or county roll, must complete an inventory of all the real property located in the village.  Notice shall be published in a newspaper having general local circulation at least once each week for two consecutive weeks, and not later than March 1, stating the availability of the data for review.   (Real Property Tax Law §§ 500, 501)

- by Mar. 10

NOTICE OF TAX SALE - Notice regarding public sale by the village of tax liens on properties with unpaid taxes shall be published by the village treasurer in the official newspaper of the village, once each week for three successive weeks, the last publication to be on or before March 10.  Within three days after the last publication of such notice, proof of publication of the notice shall be made and filed by the newspaper in the office of the village clerk or treasurer. (Real Property Tax Law § 1452)

NOTE:  Villages in Nassau and Westchester counties may elect to sell tax liens in accordance with the requirements listed in Real Property Tax Law §§ 1452(4) or 1455, respectively.

- by Mar. 20

CONDUCT OF TAX SALE - Subsequent to the final publication of notice, the village treasurer shall begin a public auction of outstanding tax liens to discharge the tax, interest and other charges which may be due upon delinquent properties at the time of the sale.  The sale must be completed not more than ten days after the last date of publication of notice of the sale.  Each purchaser of a tax sale certificate must pay the amount of the bid to the treasurer within ten days after the sale. (Real Property Tax Law §§ 1452(1), 1454)

NOTE:  Pursuant to the tax enforcement system enacted by Chapter 602 of the Laws of 1993, village tax lien sales are no longer  authorized for taxes which shall become liens on or after January 1, 1995.  However, Chapter 532 of the Laws of 1994 authorized any village which had a tax lien sale in 1993 to adopt a local law by September 1, 1994, opting out of the tax enforcement system, thereby authorizing the continued use of tax lien sales for liens created in 1995, 1996 and 1997.  This authorization has been extended every three years, most recently by Chapter 512 of the Laws of 2015, providing tax lien sale authority for liens created in 2016, 2017 and 2018. 

- by Mar. 20

PREPARATION AND FILING OF TENTATIVE BUDGET - The budget officer shall prepare a tentative budget, provide each member of the board of trustees with a copy, and reproduce as many copies as he or she deems necessary for public distribution.  On or before March 20th the budget officer shall file in the office of the village clerk, the tentative budget, the budget message, if any, the tax exemption report (new), and the estimates, schedules and statements submitted by the heads of the administrative units.  (Village Law § 5-504)

- by Mar. 31

PRESENTATION OF TENTATIVE BUDGET TO BOARD - The village clerk shall present the tentative budget to the board of trustees at a regular or special meeting, at which time the board of trustees shall review the tentative budget and make such changes as it shall consider advisable.  (Village Law § 5-508)

- by Apr. 1

VERIFICATION AND FINAL FILING OF ASSESSMENT ROLL - When the tentative assessment roll has been changed after the hearing and determination of all complaints, the assessor (or a majority of them) shall undertake an oath and attach the oath to the roll. The completed and verified assessment roll shall be filed with the village clerk, where it shall be retained as a public record for a minimum of ten years from the date of completion of the roll. (Real Property Tax Law §§ 1410, 1412)

- by Apr. 1

COUNTY RETURN OF DELINQUENT VILLAGE TAXES - In counties where the county has elected to collect unpaid village taxes, the county treasurer shall pay to the village treasurer the amount of unreturned delinquent village taxes remaining unpaid, including interest accumulated to the time of the return of the tax roll and warrant by the village treasurer to the village board of trustees.  (Real Property Tax Law §§ 1442(4), 1436(4)(a))

- by Apr. 10

NOTICE OF PUBLIC HEARING ON THE TENTATIVE BUDGET -Notice of such hearing shall be published at least once in the official newspaper (and in such other newspapers and for such other additional times as the board of trustees, by resolution, may direct). At least five days shall elapse between the date of the first publication of notice of the public hearing on the tentative budget in the official newspaper and the date specified for the hearing.  (Village Law § 5-508(3))

- by Apr. 15

PUBLIC HEARING ON THE TENTATIVE BUDGET - A public hearing shall be held on the tentative budget, as changed by the board of trustees.  The hearing may be adjourned from day to day, but not beyond April 20.  (Village Law § 5-508(3))

- by Apr. 15

NOTICE OF FILING OF COMPLETED ASSESSMENT ROLL - The village clerk shall publish a notice of the filing of the completed assessment roll at least once in the official newspaper, within fifteen days of the filing of such roll.  Such notice shall specify the date of the filing of the roll and state that the roll will remain on file subject to inspection for fifteen days from the date of the notice.  (Real Property Tax Law § 1410)

- by Apr. 20

FILING OF CONSTITUTIONAL TAX LIMIT FORM - At least ten days prior to the adoption of the village budget, the chief fiscal officer must file a completed "village constitutional tax limit" form with the Office of the State Comptroller.  (State Finance Law § 54-a(3))

- prior to budget adoption

FILING OF TAX CAP CALCULATION – Prior to adopting the budget, every local government, regardless of whether it intends to override, must submit to the Office of the State Comptroller on the required form, the information necessary for calculating their tax levy limit..-(General Municipal Law § 3-c)

- by May 1

FINAL ADOPTION OF BUDGET - After completion of the budget hearing, the board of trustees may further change the tentative budget.  Such budget, as so revised, shall be adopted by resolution not later than May 1.  In the event that the board of trustees shall fail to adopt a budget on or before May 1, the tentative budget, with such changes as shall have been made by resolution of the board of trustees, shall constitute the budget for the forthcoming fiscal year.  (Village Law § 5-508(4))

- by May 15

LEVY AND EXTENSION OF TAXES - The board of trustees shall levy the property tax for the ensuing fiscal year.  The tax roll shall be made in duplicate, unless the clerk is charged with the collection of taxes.  Upon completion of the tax roll the clerk shall endorse thereon the date of completion.  (Real Property Tax Law § 1420)

- by May 20

EXECUTION OF WARRANT FOR COLLECTION OF TAXES - Upon completion of the tax levy and on or before May 20, the village clerk must deliver to the treasurer one of the duplicate tax rolls.  Attached to the roll shall be a warrant signed by the mayor and attested by the clerk under the corporate seal of the village, which will command the treasurer to collect the taxes levied on the tax roll.  (Real Property Tax Law § 1426)

- by May 20

STATEMENT OF TAXES TO BE MAILED - Immediately after receipt of the tax roll and warrant, the collecting officer shall mail a statement of taxes to the tax billing address of each parcel of property on the tax roll.  (Real Property Tax Law § 1430)

- by June 1

PUBLICATION OF NOTICE OF COLLECTION OF TAXES - Upon receiving the tax roll and warrant, and on or before June 1, the collecting officer shall cause a notice to be published in the official newspaper, once a week for two successive weeks, stating that the tax roll and warrant have been delivered to the collecting officer for the collection of taxes levied on such roll.  The notice must designate where taxes can be paid, and the interest penalties for late payment.  (Real Property Tax Law § 1428)

- by June 1

FILING OF CERTIFIED COPY OF BUDGET - Within thirty days after adoption of the budget, the chief fiscal officer must file with the Office of the State Comptroller a certified copy of the village budget.  (State Finance Law § 54-a(3))

- June 1

LIEN DATE - The annual village property tax shall be a lien on real property on which it is levied from the first day of the fiscal year for which it is levied, until paid or otherwise satisfied or discharged.  (Real Property Tax Law § 1422)

- by July 1

INTEREST-FREE PAYMENT OF PROPERTY TAXES - To avoid interest penalties for delinquent payment of property taxes, payments must be made by the later of July 1 or 30 days from receipt of tax roll and warrant by the tax collecting officer.  (Real Property Tax Law § 1432(2)) NOTE: Section 925-a of the Real Property Tax Law provides that, “If the final date for the collection of taxes, or for collection of taxes without penalty, or for the collection of taxes at a lesser prescribed penalty interest rate shall fall on a Saturday, Sunday or public holiday, an extension for the collection of taxes shall automatically be in effect until the first business day following such date and the date for paying over taxes shall be extended to the following day.”

- deadline varies   by population

FILING OF ANNUAL FINANCIAL REPORT – The timeframe for filing the annual financial report with the State Comptroller depends upon the size of the village.  Villages with populations exceeding 20,000 (according to the 2000 federal census) must file within 120 days of the end of their fiscal year and cannot request an extension.  Villages with populations between 5,000 and 19,999 must file within 90 days from the end of their fiscal year and may request a 90 day extension.  Villages with populations less than 5,000 must file within 60 days from the end of their fiscal year and may request a 60 day extension.  Pursuant to authorization by the board of trustees, the treasurer's filing of the annual financial report will satisfy the requirement in Section 4-408 of the Village Law that the treasurer annually present the board with a financial statement.  The board shall, within ten days after the receipt of the statement, cause to be published in the official newspaper notice of the filing of the annual financial statement and its availability for inspection.  (General Municipal Law § 30, Village Law § 4-408(e))

- Aug. 1

 - Sep. 24

NOTICE OF UNPAID TAXES - On or after 31 days following the end of the period during which property taxes may be paid without interest, but no later than 85 days after such expiration, the collecting officer must mail a notice of unpaid taxes to the mailing address of each owner of real property upon which taxes remain unpaid, and a copy to the tax billing address, if different.  The expense of mailing such notices may, pursuant to the adoption of a resolution by the governing body, be an additional penalty of up to $2 chargeable against the parcel and added to the amount of unpaid taxes.  (Real Property Tax Law § 987)

- by Nov. 1

RETURN OF TAX ROLL AND WARRANT AND REPORT OF UNPAID TAXES - Where the county collects unpaid village taxes for the village, the return of the tax roll to the board of trustees must be before November 1st, and the account of unpaid taxes must be transmitted to the county within fifteen days after the return of the roll.  (Real Property Tax Law §§ 1426(2), 1436(4)(a), 1442)