New York City
Tax / Water / Sewer / Emergency Repair and Pest Control Assessments / Boiler & Elevator Violations
| NYC REAL ESTATE TAX | FISCAL YEAR BEGINS | DUE DATES | LIEN DATES |
|---|---|---|---|
| City Assessed Valuation of $40,000 or less* | July 1 | July 1, October 1, January 1 & April 1 | July 1, October 1, January 1 & April 1 |
| Assessed Valuation of over $40,000 | July 1 | ** July 1 & January 1 | ** July 1 & January 1 |
| Annual Water (non-metered) Annual Sewer | July 1 | June 30 | June 30 |
* = Includes real property held in cooperative form where the assessed valuation for such property divided by the number of dwelling units equals $40,000 or less.
** = Taxes are liens and are due and payable in semi-annual installments on July 1 and January 1. NOTE: Local Law requires owners of real estate assessed at more than $40,000 to pay real estate taxes in semi-annual installments while continuing quarterly payments for properties assessed at $40,000 or less.
| CITY TAX | The grace period on taxes is through the 15th day ot the month beginning with the due date. Interest from the due date is added at the rate of 9% per annum provided the property is improved and the annual tax is $2,750 or less. If the property is improved and the annual tax is more than $2,750 or if the property is vacant or unimproved land, interest is calculated at 18% per annum. |
|---|---|
| WATER METER CHARGES AND SEWER CHARGES | Water and sewer charges are now administered by the New York City Department of Environmental Protection (Bureau of Water and Energy Conservation) located at 59-17 Junction Blvd, Corona, New York, Telephone #718-595-4600. They have developed a new computer system (the Customer Information System, or CIS) for processing and issuing water and sewer charges. The charges generated through this new system will not be posted in New York City Department of Finance's computer systems, where water and sewer charges have been posted in the past. Any search for unpaid water and sewer charges must include both the Department of Finance (for charges established before CIS was implemented) and the Department of Environmental Protection (Bureau of Water and Energy Conservation). The charges are based on water meter readings. Sewer charges are calculated on the quantity of industrial wastes discharged into the sewer and become liens on the date of entry. If not paid within thirty days following the date of entry, interest at the rate of 18% per annum, from the date of entry, is added to date paid. NOTE: To obtain a special meter reading, the homeowner should contact the NYC Department of Environmental Protection (Bureau of Water and Energy Conservation) at the above address for an appointment on payment of a fee of $55.00. If for any reason the homeowner fails to keep the appointment, the fee paid is non-refundable. The homeowner will then have to make another appointment on payment of the required fee of $55.00. |
| WATER AND SEWER CHARGES (FRONTAGE) | If annual charges are not paid by the last day of the month following month of entry, interest at 18% per annum from the due date is added to date paid. |
| WATER METER CHARGES AND SEWER CHARGES (FOR QUEENS COUNTY ONLY) | In certain areas of Queens County, metered water charges are paid to the Jamaica Water Company (a Private Co.). The meter is read approximately every 90 days and a bill mailed 7 days later. To obtain a special meter reading, the homeowner should contact the Jamaica Water Company (Telephone #718-298-8100) to set up an appointment at no charge to the customer. New York City Department of Environmental Protection bills all Queens residents for sewer charges (except areas where a cesspool is located). Sewer charges are based upon a percentage of water comsumption. Jamaica Water Company supplies its Queens customers' records to the City once a year so they may bill for sewer charges. Jamaica Water Co. is not responsible for calculating any sewer charges. Any questions regarding sewer bills should be directed to the NYC Bureau of Water and Energy Conservation at 718-595-4600. NOTE: The NYC Bureau of Water and Energy Conservation now has access to Jamaica Water Co.'s computer system and therefore can readily obtain information from them. |
| ASSESSMENTS | LIEN DATE: When entered DUE DATE: When entered LAST DAY TO PAY WITHOUT PENALTY Within 90 days of entry (within 30 days on assessments for emergency repairs or services and Department of Health Pest Control charges) INTEREST PENALTY FOR LATE PAYMENT Assessments accrue penalty at the same rate as a City Tax upon the premise to which they relate (except assessments based upon emergency repairs made or services performed pursuant to Department of Housing Preservation and Development authorization which accrue penalty at the rate of 10% per annum). |
| BOILER AND ELEVATOR | LIEN DATE: When entered DUE DATE: When entered LAST DAY TO PAY WITHOUT PENALTY Within 30 days of entry. INTEREST PENALTY FOR LATE PAYMENT Interest on all Boiler and Elevator charges accrue penalty at the rate of 18% per annum. |