Office of the Receiver of Taxes
34 Fifth Avenue Town Hall
Pelham, New York 10803
Phone: (914) 738-4594
Phone: (914) 864-1152
Fax: (914) 813-1855
Email: [email protected]
Office Hours: Monday-Friday, 9:00 am-4:00 pm
Receiver of Taxes
Phone: (914) 738-1642
Fax: (914) 813-1855
Deputy Receiver of Taxes
Phone: (914) 738-4594
The Receiver of Taxes is an elected official charged with collecting taxes for the Town, County, Villages and the School. The Receiver is elected to a four-year period. The office includes an appointed Deputy Tax Receiver with both individuals listed above.
Re: COVID-19-Governor's Executive Order
Tax Relief to Residents
Dear Pelham Neighbors,
In response to the extraordinary economic circumstances relating to the COVID-19 crisis, an Executive Order has been issued by Governor Cuomo and a temporary order has been enacted by the Westchester County legislature which would allow towns the ability to offer certain forms of tax relief to its residents. The Town of Pelham has decided to opt into these programs regarding the payment of County and Town taxes for 2020 in the event that any of our residents experience significant economic hardship as a result of COVID-19. Under these programs, relief is provided as set forth in the attached documents, and which is summarized below:
For residents (non-businesses), there are two programs:
1) Pursuant to the Governor’s Executive Order, and in accordance with the requirements set forth in the attached “Guidance for Determination of Taxpayer Economic Hardship”, including that residents seeking relief must be STAR eligible and not pay their taxes through an escrow account:
If payment is not received until July 15th and the attached "Hardship Certification" affidavit is submitted, then no penalties will be assessed.
2) For those who do not qualify for the Hardship Waiver, pursuant to the temporary County Legislative Order, penalties will be applied at a reduced rate, as outlined in the attachment. For this year (2020) only, if taxes are paid during the month of May, one half percentum will be assessed (v. typically two percentum); if paid during the months of June and up until July 15, 2020, one percentum will be assessed (typically five percentum). Therafter, if paid from July 16, 2020 until July 31, 2020, five percentum will be assessed (typically seven percentum); and if paid during the months of August and September, seven percentum will be assessed.
For those self-employed or businesses, pursuant to the Governor’s Executive Order, and in accordance with the requirements set forth in the attached “Guidance for Determination of Taxpayer Economic Hardship,” including:
- the individual taxpayer has suffered a loss of substantial income as a result of the Coronavirus state of emergency or orders issued by the federal, state or local government that have closed or restricted the operations of their business,
- the business had less than $1 million net income in the prior year, and
- taxes are not paid through escrow accounts
Then, if payment is not received until July 15th and the attached "Hardship Certification" affidavit is submitted, no penalties will be assessed.
For individual taxpayers who own rental properties, see the attached “Guidance for Determination of Taxpayer Economic Hardship,” for details regarding tax relief.
WHEN TOWN HALL IS CLOSED TAX PAYMENTS CAN BE PLACED IN THEMAILSLOT OUTSIDE OF TOWN HALL (left side of front door)
Yearly Collection Times
The Tax office is opened from 9:00 a.m. to 4:00 p.m., Monday through Friday. If you have questions pertaining to your Taxes, please feel free to call (914) 738-1642. To familiarize you with our tax collection periods, please note the following:
|Town/County Tax:||Due April 1, last day to pay without penalty April 30th|
|Village Tax:||Due June 1, last day to pay without penalty June 30th|
|School Tax:||Option permits Payment in two halves as follows:|
|First Half: Due Sept. 1, last day to pay without penalty Sept. 30th|
|Second Half: Due Jan. 1, last day to pay without penalty Jan. 31st|
STAR – School Tax Relief Program
What is it? STAR is a school tax relief program that provides a partial exemption from school property taxes for owner-occupied, primary residences such as homes, condominiums, cooperative apartments, mobile homes and farm homes.
All New Yorkers who own and live in their one, two or three-family home, condominium, cooperative apartments, mobil home or farm home are eligible for a STAR Exemption on their primary residence, regardless of age and your income is $500,000.00 or less. This is known as the Basic STAR Exemption. Basic STAR works by exempting the first $84,970.00 (for 2019/2020 tax year) of the full value of a home from school taxes. ** Please note the 2019/2020 school levies, increases in STAR savings will be capped at 2% of the prior years savings. The State Office of Real Property Tax Service (ORPTS) now publishes maximums for Basic and Enhanced STAR for each school district municipal segment. **
***RECENT LAW CHANGES TO THE STAR PROGRAM***
New applicants who qualify for the STAR will now be required to register with NY State (www.tax.ny.gov) instead of applying with the Assessor's Office. If they qualify, they will receive a star credit in the form of a check rather than a property tax exemption. The dollar value of the credit will be the same as the property tax exemption.
You must register with the New York State Tax Department by
(1) visiting www.tax.ny.gov/star
(2) Calling 518-457-2036
Senior Citizens (age 65 and older) with yearly incomes not exceeding $86,300.00 are eligible to receive school property tax reductions on their primary residence. This is known as the Enhanced STAR. For qualifying senior citizens, the Enhanced STAR program works by exempting the first $194,59.00 (for 2019/2020 tax year) of the full value of their home from school property taxes. For property owned by a husband and wife, or by siblings, only one of them must be at least 65 years of age to qualify for the Enhanced exemption. Their combined income, however, must not exceed $86,300.00.
Applicants for the Enhanced STAR exemption need only be 65 years of age as of December 31st of the year in which the exemption will begin.
Helpful Hints on Buying/Selling Property
IF YOU REFINANCE
We need to know if your taxes will still be escrowed and with which mortgage company.
IF YOU PAY OFF YOUR MORTGAGE
Please contact the Tax Receiver’s Office immediately so that we may send all future bills directly to the homeowner.
If at any time you change your current mailing address please notify the ASSESSOR’S OFFICE so that the tax bills and receipts will be delivered properly.
According to the New York State law the property owner is responsible for all taxes and penalties, which may be applicable whether or not they receive a bill. If, for some reason, you do not receive a bill by the first week of the tax period, please contact our office and we will print you a duplicate bill.
There is a time lapse of 1-2 months from the date a deed is filed with the County until the information is recorded with the ASSESSOR’S OFFICE, therefore your input is very important.
Your Town/County, School & Village Taxes Can Be Paid on our Website by using ACH(Checking Acct.) with No Fee Or Pay by Credit Card with a 2.75% convenience fee per transaction.
****CLICK BELOW And Follow The Prompts.****
to pay your property taxes securely on-line.
If payment is made by mail, the Postal Service cancellation (Not a postage meter mark) determines date of payment.
IF YOUR TAXES ARE ESCROWED – WHO GETS THE BILL?
Your bank or mortgage company will receive a printout of the taxes on properties for which they hold escrow accounts.
WHO GETS THE RECEIPT?
A tax statement/receipt will be mailed to the homeowner the end of January or beginning of February for all taxes paid during the prior year. It is important the collector’s office has your current mailing address, especially if it is different from the legal address of the property.
A COPY OF THIS STATEMENT SHOULD BE USED FOR INCOME TAX FILING.
IF YOU’RE TAXES ARE NOT IN ESCROW - WHO GETS THE BILL?
The tax bill will go to the owner of record at the time the bills are printed.
WHO GETS THE RECEIPT?
The tax statement/receipt is always mailed to the homeowner, whether they are escrowed or direct pay.
Penalty Schedules for the Town/County, Villages and School Town/County (Taxes due by April 30th without penalty
|June & July||5%|
|August & September||7%|
|October November December||10%|
|January to Lien||12%|
|Pelham Manor Village||Pelham Village (due June 30th w/out penalty)|
|March to Lien||10%||March to Lien||13%|
School (First half due Sept. 30th & Second half due by Jan 31st w/out penalty)
|December & January||7%||None|
|February & March||10%||10%|
|April & May||12%||12%|
Third Party Notification
If you are either 65 years of age or older or disabled and you own and occupy your residence, you may designate an adult third party, with their consent, to receive duplicate copies of your tax bills and notices of unpaid taxes until further notice. Applications may be obtained from the Tax Receivers Office.
If, due to a disability, you need an accommodation or assistance to participate in paying taxes, please contact our office at (914) 738-1642.
Taxes can no longer be dropped at the Police Station. All payments received from the Police Department will be returned to the owner without being processed and penalty will apply if applicable.
THERE IS A MAIL SLOT IN FRONT OF TOWN HALL TO RECEIVE ALL TAX PAYMENTS PAYMENTS CAN BE PLACED IN THE SLOT DURING EVENING AND WEEKEND HOURS
NO CASH PLEASE