The Receiver of Taxes is not a policy making office, it is an administrative office. We do not determine the tax rates, we only collect the taxes. Taxes are collected in accordance with New York State Real Property Tax Laws and the Suffolk County Tax Act. Town, County, and School Taxes in Suffolk County cover the period from December 1st through November 30th of the following year. Taxes become a lien on December 1st of each year.
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.
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.
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.