Due to COVID-19, we are not accepting tax payments in person. Please pay your taxes here.

Senior Citizen Tax Exemption

Filing for Senior Citizen tax exemption is extended through June 15, 2020.  Standard exemption conditions apply. See Chapter 177 of our City Code for details. Please contact the Assessor at assessor@ryeny.gov or 914-967-7565.

COVID-19 TAX RELIEF INFORMATION

 To all Rye Property Owners,

In response to the extraordinary economic circumstances related to the COVID-19 crisis, Governor Cuomo issued an Executive Order and a temporary order has been adopted by the Westchester County Board of Legislators, both of which allow the City to take local action to offer certain forms of tax relief to its residents. Pursuant to the authority delegated in the Executive Order, Mayor Cohn announced that the City of Rye would allow for late payment of County taxes without any penalties until July 15 as long as the individual or business meets the hardship criteria and submit the necessary documentation outlined below. In addition, since the County’s action in reducing the penalties owed for late payment of County taxes does not directly apply to the City of Rye, the Rye City Council adopted its own resolution providing for similar relief.  Under these two programs, relief is provided as set forth in the attached documents and as summarized below.    

In addition, the filing for the Senior Citizen Tax Exemption has been extended through June 15, 2020 for this year only. 

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 “Hardship Certification” affidavit is submitted, then no penalties will be assessed.

  • For those who do not qualify for the Hardship Waiver, pursuant to the Rye City Council’s resolution, penalties will be applied at a reduced rate. For this year (2020 only) the penalties have been reduced as follows:
    • From June 2 up until July 15, 2020 - one percentum (1%);
    • If paid from July 16, 2020 until July 31, 2020 - five percentum (5%);
    • If paid during the months of August and September - seven percentum (7%).
    • Beyond the month of September, FULL penalties apply

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 issue by the federal, state or local government that have closed or restricted the operations of their business,
  • The business had less than $1 million in 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.

***Guidance for Determination of Taxpayer Economic Hardship***

 

***Individual Taxpayer Certification Form***

 

***Business Entity Taxpayer Certification Form***

 

***Rental Property Taxpayer Certification Form***