2026 fiscal calendar
Know the tax date before it becomes a penalty date.
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The verified record below separates published figures from dates that require confirmation with New York City Department of Finance (Property Division).
Effective rate
2026 tax-year rates: Class 1 19.843%; Class 2 12.439%; Class 3 11.108%; Class 4 10.848%.
Statement mailing
2026-2027 bills are generally mailed about one month before the July 1, October 1, January 1, or April 1 due date; semiannual bills are mailed before January 1 and July 1.
Payment deadline
2026 NYC quarterly due dates: July 1, October 1, January 1, and April 1; semiannual properties are due July 1 and January 1. Quarterly payments have a 15-day interest-free grace period.
Valuation protest
2026-2027 NYC Tax Commission appeal deadlines: March 16, 2026 for Tax Class 1; March 2, 2026 for Tax Classes 2, 3, and 4. DOF Request for Review deadlines are March 16 for Class 1, March 2 for Class 2, and April 1 for Class 4.
Critical payment warning
Do not assume a grace period.
The verified county record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat the published payment deadline as a hard operational date and retain your receipt or confirmation number.
Read the calendar in order
From assessment to collection
1. Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
2. Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
3. Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.