Receiver of Taxes Office
Responsibilities of the Tax Receiver's Office
The Receiver of Taxes is an elected official who administers and oversees the collection of yearly tax payments. The Receiver of Taxes Office is not a policy making office and does not determine tax rates. The office is responsible for collecting all real property taxes levied by the town, county and school districts. Taxes are collected in accordance with New York State Real Property Tax Laws and the Suffolk County Tax Act. The Receiver of Taxes is elected to a four-year term by voters from the entire Town.
The tax year begins on December 1 and ends of November 30 of the following year. Tax bills are mailed once a year around mid-December pending approval from Suffolk County. They can be paid in total or in two installments:
- 1st half: payable by January 10th without penalty
- 2nd half: payable by May 31st without penalty
The Tax Office is open Monday – Friday, from 9:00AM – 4:30PM, please note that no payments are taken after 4:00PM. The office has expanded weekday and special Saturday hours in advance of the 1st and 2nd half collection deadlines. Payments can be made online or in-person, either in the Tax Office, at the drive-up collection booths at Town Hall or through secure drop box located inside Town Hall outside of the Tax Office.
December 2023 & January 2024 expanded hours are:
Saturday, December 30, 2023, 8:00AM - 12:00PM, January 2nd - January 10th, Monday - Friday, 8:00AM - 6:00PM, and Saturday, January 6th, 8:00AM-12:00PM. Expanded office hours includes the drive-up collection booths in the west parking lot at Town Hall. Please note that the Receiver of Taxes Office will be CLOSED on December 22, 25, 29, 2023 and January 1, 2024
School budgets are set by your local school districts. Every year you have the opportunity to vote on the school budget. This determines the amount of taxes you will pay for schools in your district.
School Tax Note:
Through the School Tax Relief Plan (STAR) tax exemption program, New York State pays taxes on a portion of your home assessment to provide you with tax relief. In prior years, the STAR exemption for which you qualified rose along with the rate of your tax increase. The New York State Legislature capped its share at a 2% increase above the amount paid last year. If the taxpayer’s school tax rises more than 2% above the previous year, they will be paying additional taxes on that portion.
County taxes are set by a county budget, approved by the County Executive and the Suffolk County Legislature.
Town taxes are set by a town budget, approved by the Supervisor and Town Board. Public hearings are set for school, county, and town budgets.
Town Tax Note:
New York State Law requires each county to reimburse out-of-county community colleges for the difference between resident and non-resident tuition rates. Suffolk County has, in the past, included these costs in their annual general fund budget, which would be covered by your Suffolk County general fund tax rate. This tax line appears on your tax bill as the out-of-county tuition tax. Any questions regarding this tax should be directed to your county or state representatives.
Tax Receiver FAQs
- What period does the tax year cover?
The period your tax bill covers is a fiscal year that begins on December 1 and ends on November 30 of the following year.
- When are tax bills mailed?
The Town Receiver of Taxes mails tax bills by the second week of December. You should receive a bill no later than December 20th of each year. If you do not receive your bill by that date, you should contact the Tax Office at 631-957-3001
- Who gets a tax bill?
The property owner will receive a bill each year in December. If the property owner pays the taxes directly, the bill is a payment copy sent with payment instructions and a return envelope. If the property owner has an escrow account with a mortgage company, the owner receives an “Informational Only” copy of the bill, and the mortgage company receives the payment information directly. Senior citizens or disabled persons may designate a third party to receive copies of their bills.
- Does my mortgage company know about my star or other exemptions?
Yes. Your mortgage company receives information regarding the payment due. All exemptions are reflected in the amount provided to the mortgage company.
- When are taxes due?
Taxes are payable to the Receiver of Taxes from December 1 to May 31. Taxes may be paid in two installments. The first half is due by January 10. The second half is due by May 31.
- What happens if I pay my taxes late?
After January 10, there is a 1% per month penalty charge added to the unpaid first half tax amount until May 31.
Late Payments Penalty Charges January 11 to February 10 1% February 11 to March 10 2% March 11 to April 11 3% April 12 to May 10 4% May 11 to May 31 5%
After May 31, taxes become delinquent and are payable to the Suffolk County Comptroller's Office. In addition to the tax amount due, a 5% penalty is added together with interest at the rate of 1% per month calculated from February 1. (Note: Interest is calculated on the total of tax and penalty).
- I did not receive my tax bill. Must I pay penalties and interest?
Yes. It is the responsibility of the taxpayer to pay taxes on property they own. Even though the owner does not receive a tax bill, it is the owner’s obligation to secure a tax bill and make payment. The taxpayer, therefore, is liable for all penalties and interest on late payments.
- To whom do I make the payment and where is it mailed?
Payments made between December and May are paid to Jennifer Montiglio Receiver of Taxes and mailed to:
Jennifer Montiglio Receiver of Taxes
200 East Sunrise Hwy
Lindenhurst, NY 11757
Payments made after May 31st are paid to Suffolk County Comptroller's Office and mailed to:
Suffolk County Comptroller's Office
330 Center Drive
Riverhead, NY 11901
- Are postmarks accepted or must my payment reach the office by the due date?
Tax payments sent by the U.S. mail are credited by the date postmarked on the envelope. A postage-metered postmark is not acceptable. It is suggested that a taxpayer making a tax payment by mail close to a deadline date should take the mail to the Post Office and have it hand cancelled, or send it certified or registered mail.
- May I pay my taxes in person?
Yes. The Tax Office in Town Hall is open Monday through Friday (9 a.m. to 4 p.m.) except legal holidays. We offer extended hours during collection.
Jan. 3 to Jan. 10 from 8 a.m. to 6 p.m. & May 22 from 8 a.m. to 6 p.m.
- What if I can't pay the total amount due?
Partial payments of $200 or more plus any interest and penalties are accepted both by the Town Receiver of Taxes and the Suffolk County Comptroller's Office. Additional interest and penalties are only charged against the remaining unpaid balance.
- May I pay my taxes online?
Yes, you can pay online at: ACI Payments
- All Major Credit Cards: with a convenience fee of 2.35% on the amount that is being charged (not collected by the Town of Babylon).
- E-Check; with a convenience fee of $1 (not collected by the Town of Babylon).
- My check was returned unpaid ("bounced"). Will the tax receiver re-deposit my check?
No. Any check, credit card payment or e-check returned unpaid will not be re-deposited. The tax payment will be cancelled and a $20 returned check charge will be added to the payment in addition to any appropriate penalty or interest charge.
- I have moved - who do I contact to change my address?
If you still own the property notify the Receiver of Taxes. Do not rely on the post office to forward mail indefinitely. Inform the Receiver of Taxes if you wish to have tax bills mailed to an address other than the property location. If you have sold the property and still receive a tax bill, contact the Receiver of Taxes with the name of the new owner.
- I just purchased property in the Town of Babylon. Do I need to contact anyone regarding real property taxes?
Since it is the owner’s responsibility to pay taxes on property they own, it is recommended that you immediately notify the Receiver of Taxes to obtain a current bill to ascertain the amount of the tax payment and when the payment is due.
- I have paid-off my mortgage and taxes had been escrowed by my mortgage company. Who do I notify regarding my real property tax bill?
You should contact the Receiver of Taxes to request that future bills be sent directly to you. Make sure the Receiver has your correct mailing address and advises you when the next payment is due.
- Will the Town take my property if I do not pay my taxes?
The Town is not involved in the delinquency process. If taxes remain unpaid by the date of the tax lien sale (usually in December of the current year), the Suffolk County Comptroller's Office will sell a tax lien to the County of Suffolk.
- Where do I mail my delinquent tax payment?
After May 31, you must make your check payable to the Suffolk County Comptroller's Office and mail with property information to:
Suffolk County Treasurer
330 Center Drive
Riverhead, NY 11901
- Is there a charge for the duplicate tax bill?
There is no duplicate tax bill fee for the homeowner.