New York

NYC 2012 Tax Calendar

January 12, 2012

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

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January

3	Property Tax Second half or third quarter real property tax installment due.
17	Tentative Assessment Roll Published Annual Notices of Property Value and Tentative Assessment Roll published.
17	Property Tax Grace Date 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.
17	Unincorporated Business Tax Estimated tax installment due. Declaration or amended declaration due.
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.

February

2	NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment One Centre Street, Room 926, (Chambers St) Manhattan, 10am
8	NYC Finance and Tax Commission Public Briefing on Understanding Your Notice of Value, and How to Protest Your Tax Assessment 144-06 94th Avenue, 2nd Floor, (Sutphin Blvd) Queens, 10am
9	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
15	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
15	Property Tax New Applications and Corrections/Updates for Cooperative and Condominium Tax Abatement due.
15	Cigarette Tax Monthly return by dealers and agents due.
16	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
17	Revised Notice of Property Value Mailing of Class 2 Revised Notices of Property Value.
27	Utility Tax and E-911 Surcharge Monthly return and payment due.

March

1	Property Tax Last day to file Tax Commission Application for Correction for Class 2, 3, and 4 properties.
1	Annual Report of Fire Tax Premiums for Foreign and Alien Insurers Return and payment of tax due.
3	Revised Notice of Property Value Mailing of Class 1 Revised Notices of Property Value.
15	Property Tax Last day to file applications for STAR, Clergy, Disabled Crime Victim, Disabled Homeowner, Senior Citizen, and Veterans Property Tax Exemptions.
15	Property Tax Last day to file Tax Commission Application for Correction for Class 1 property.
15	Cigarette Tax Monthly return by dealers and agents due.
15	General Corporation Tax & Banking Corporation Tax Annual returns or extensions and payments, by calendar year taxpayers are 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.
20	Commercial Rent Tax Return and payment for quarterly period ending on the last day of February is due.
26	Utility Tax & E-911 Surcharge Monthly return and payment due.

April

2	Property Tax 4th quarter real property tax installment due.
16	Cigarette Tax Monthly return by dealers and agents due.
16	Unincorporated Business Tax Annual returns or extensions and payments due.
16	Unincorporated Business Tax Declaration and first installment of estimated tax due.
25	Utility Tax & E-911 Surcharge Monthly return and payment due.
28	Revised Notice of Property Value Mailing of Class 4 Revised Notices of Property Value.

May

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

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 & Banking Corporation Tax Installment of estimated taxes due for calendar year corporations. Declaration or amended declaration due.
20	Hotel Room Occupancy Tax Return and payment for quarterly period ending May 31st is due.
20	Commercial Rent Tax Annual return and payment due for the year ending May 31st.
20	Commercial Motor Vehicle Tax Annual non-medallion return and payment due.
25	Utility Tax & E-911 Surcharge Monthly return and payment due.
25	Wine and Liquor License Tax Annual retail return and payment due.

July

2	Property Tax 1st half or 1st quarter real property tax installment due.
16	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

1	Real Property Income & Expense (RPIE) Request for Waiver from Filing of RPIE due.
15	Cigarette Tax Monthly returns by dealers and agents due.
25	Real Property Income & Expense (RPIE) New RPIE Commercial Rent Roll Spreadsheet due.
27	Utility Tax & E-911 Surcharge Monthly return and payment due.

September

4	Real Property Income & Expense (RPIE) Real Property Income & Expense (RPIE) electronic E-filing deadline. Utility form filing deadline.
17	Cigarette Tax Monthly returns by dealers and agents due.
17	General Corporation Tax , Unincorporated Business Tax, & Banking Corporation 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 & 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.
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 & E-911 Surcharge Monthly return and payment due.

November

15	Cigarette Tax Monthly returns by dealers and agents due.
26	Utility Tax & E-911 Surcharge Monthly return and payment due.

December

17	General Corporation Tax & Banking Corporation Tax Installment of estimated taxes due for calendar year corporations. Declaration or amended declaration due.
17	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.
26	Utility Tax & E-911 Surcharge Monthly return and payment due.

Tags: NYC 2012 Tax Calendar