The 2024-2025 Head of the Harbor Budget is available: Click here to download a copy for your review

The 2023-2024 Head of the Harbor Budget is available: Click here to download a copy for your review

The Treasurer is appointed by the Village Board of Trustees and is charged with the responsibility of managing details related to the Village's fiscal operations. The Treasurer manages the following financial areas: Accounts Receivable and Payable, Cash Receipts and Disbursements, investment of Village funds and annual reporting to the State Comptroller. In addition to periodic audits by The State Comptroller's office, the Village's financial records are audited annually by an independent certified public accounting firm. Copies of the annual audit and the annual report to the State Comptroller are available at the Village Clerk's office.

PAYMENT OF TAXES

The Treasurer also functions as the Receiver of Taxes for the Village. Village taxes are billed annually on or about March 1st and are due by April 1st, without penalty. Payments may be received in person during the Treasurers Office hours of Monday & Wednesday from 10 AM until 2 PM. According to Real Property Law section 922, payment of taxes on a timely basis is the responsibility of the property owner even if a tax bill has not been received. The property owner will be liable for all penalties and interest on late payments. Kindly send the stub portion of the bill with your payment and be sure to include your phone number.

POST MARK DATES

It is suggested that a taxpayer paying by mail near a deadline date have the envelop date stamped at the local post office window. RPTL 925 (1) (a) states: If the postmark does not appear on such wrapper or the postmark is illegible such payment shall be deemed to have been made on the date of delivery to such collecting officer.

MORTGAGES

Most mortgages include an escrow account for payment of taxes. If a property owner satisfies a mortgage during the year, the property owner should check with the Tax Receiver to determine if the tax was paid by the bank. The bank will not necessarily forward a tax bill to the property owner after the mortgage has been satisfied. The owner will be liable for penalty and interest even if the bank did not forward a bill.

DELINQUENT TAXES

Taxes must be received in the Treasurer's office by April 1st, or be mailed with a US Postal Service cancellation stamp no later than April 1st, in order to avoid penalties, which are as follows:

Received By	PENALTY
April 1	None
April 30	5%
May 31	6%
June 30	7%
July 31	8%
Thereafter	Add 1% per month

According to New York State Law, it is the taxpayer's responsibility to pay taxes when they are due. If you do not receive a tax bill by the 5th of March, please call our office for a duplicate tax bill. Failure to receive a tax bill does not relieve the property owner of their responsibility to pay taxes in a timely manner. If taxes become delinquent, we cannot accept payment without the penalty.

TAX EXEMPTIONS

Application for property tax exemptions (Veterans, Senior Citizens, STAR, etc.) should be made to the Town of Smithtown Assessor's Office. The Village does not process assessment valuations and exemptions.

Please call the Treasurer's Office at (631) 631-584- 5596 for any additional information.