Guidance for Taxpayers during the COVID‐19 Crisis for the Payment of Town and County Taxes
As a result of Governor Cuomo’s Executive Order 202.22, Westchester County has created a two-tier plan to provide individuals and businesses with property tax relief in 2020 by reducing or eliminating penalties for late payment. Tax payments are still due on April 30th; however, there are two alternative penalty schedules based on whether you meet the hardship criteria defined by the County.
This chart outlines the program:
Type of Taxpayer
| Hardship Program: Taxes due April 30th. No late penalty through July 15th (Example: $5000 in taxes. Due April 30th, Pay $5000 by July 15th)
| Non-Hardship Program: Taxes Due April 30th. Penalty reduced for late payments to .5% through May 30th and 1% through July 15th. (Example: $5000 in taxes. Due April 30th. Pay $5,025 if received by May 30th, Pay $5,050 by July 15th)
|
Individual
| - Enrolled in STAR;
- Not paying taxes using escrow; and You must certify COVID-19 impact to income using certification form.
| No requirements; all taxpayers are eligible.
|
Business Entity
| - Net income under $1M in 2019.
- Certification of significant loss in income from COVID 19.
- Greater than $1M cannot apply.
|
| No requirements; all taxpayers are eligible.
|
Rental Property
| - 6 or fewer rental units.
- Must certify that 50% of rents not paid.
- Certify loss of rent is result of tenants’ loss of employment due to COVID19;
- You are not paying taxes through escrow.
|
| No requirements; all taxpayers are eligible.
|
Hardship Requirements: If you are an individual property taxpayer, the owner of a rental property or a business entity and experiencing an economic hardship due to COVID19, you may be eligible for no late payment penalty charges of your taxes through July 15. Please review and complete the appropriate Certification Form. Please return your signed form with your payment. The form and your payment must be received by the New Castle Tax Office, 200 S. Greeley Avenue, Chappaqua, NY 10514, by July 15, 2020 or bear a U.S. Postal Service postmark of July 15, 2020 or earlier to be eligible for this program.
Non-Hardship Requirement: If you are not eligible for a waiver under the requirements of the hardship program described above, you can still take advantage of the reduced penalty schedule for Town and County property tax payments. The penalty schedule is reduced through July 15, after which the regular penalty applies:
- 0.5% if taxes are paid in May 2020.
- 1% if the taxes are paid between June 1 and July 15, 2020
- 5% if the taxes are paid between July 16 and July 31, 2020
- 7% if the taxes are paid in August or September of 2020
Your payment must be received by the New Castle Tax Office, 200 S. Greeley Avenue, Chappaqua, NY 10514, by July 15, 2020 or bear a U.S. Postal Service postmark of July 15, 2020 or earlier to be eligible for the non-hardship requirement reduced penalties.
NOTE: This tax penalty schedule only applies to the 2020 Town and County taxes due by April 30, 2020. There is no refund allowed for previously paid taxes. If you do not qualify for the hardship payments and the forms are provided to and reviewed by the Town after April 30, you will be charged the Non Hardship penalties on the unpaid taxes.
Question? Please contact the Tax Office at Taxes@MyNewCastle.Org.
