Below, please find a notice issued by the Town of Pelham Supervisor concerning the payment of real property taxes before December 31. All school district residents are encouraged to review this important information. Please note that it contains direction concerning the payment of remaining 2017-18 school district taxes before the end of the year.
Message From the Town Supervisor Concerning Payment of 2018 Taxes
On Friday, December 22, 2017, Governor Cuomo issued Executive Order No. 172-2017, which suspends the application of provisions contained in the New York Real Property Tax Law and the Westchester County Tax Law governing the levy and collection of real property taxes.
The Executive Order was issued in response to federal tax law changes that will limit the amount of state and local tax deductions in 2018. As made clear in its preamble, the intent of the Executive Order is to facilitate the payment of certain real property taxes - including those that would ordinarily be levied, billed and collected in 2018 - before the end of this year.
The Town of Pelham intends to take steps permitted under existing law and the Executive Order to allow its property owners to make real property tax payments that would ordinarily be billed in 2018.
Please note that these payments are limited to Town taxes only. County taxes may also be included depending upon whether a County tax warrant is issued or further clarification concerning the Executive Order is received. The Town will monitor this situation and issue additional guidance as soon as it can.
Please note that payment of Village and Pelham Union Free School District (PUFSD) taxes to be levied in 2018 will not be accepted before the end of this year. These taxes relate to future fiscal years that run from June 1, 2018 to May 31, 2019 (for the Villages of Pelham and Pelham Manor) and July 1, 2018 to June 30, 2019 (for the PUFSD). Budgets for these taxing jurisdictions have yet to be adopted.
The Tax Receiver will accept the second half of the levied 2017-18 PUFSD taxes before December 31, 2017, in accordance with standing practice and procedure.
Due to the timing of the Executive Order, the Town will not be able to issue tax bills. In order to take advantage of the Executive Order, property owners may tender the amount of Town taxes that were paid in April 2017. These will be credited against taxes ordinarily due on April 30, 2018. If County taxes can be included, they may be tendered in the 2017 amount as well. However, as mentioned, the ability to pay County taxes in this manner is still unresolved.
Under the Executive Order, these taxes may be paid and accepted in person at Town Hall until the close of business (5:00 p.m.) on Friday, December 29, 2017 or by mail (payments to be sent to the Tax Receiver) provided they are postmarked as of December 31, 2017.
If you escrow taxes through a financial institution or mortgage servicer, you are encouraged to contact your lender to make arrangements relative to payment of these taxes as provided in the Executive Order.
Although the Town of Pelham is proceeding with tax collection as permitted in the Executive Order, it offers no opinion concerning the ultimate deductibility of any taxes paid for federal tax purposes. Property owners should consult with their own tax professionals for guidance with regard to the federal tax implications associated with these payments.
This is a rapidly evolving situation, and the Town will provide updates as warranted.