Prepayment of 2018 Taxes

This notice is posted following close of business on December 29, 2017.  Town offices will not re-open until 8:30 AM on Tuesday, January 2, 2018.  There are two remaining options for those who wish to pay taxes in 2017. 

  • PAY TAXES ONLINE: Please note that for the payment of provisional 2018 County & Town, the online system will shut down immediately after 11:59 PM on Sunday, December 31, 2017. Though the online system will otherwise remain open, if you wish to prepay second half 2017-18 school taxes, you still may pay them online but must do so prior to midnight on December 31, 2017 if you intend to have them credited as a 2017 payment. Please click here to make a payment and follow the prompts to pay online using a credit card or ACH (also known as “eCheck”)
  • PAY TAXES BY MAIL Please use the online system described above, print the page identifying the amount to be paid, make your check in such amount payable to Amy Pectol, Receiver of Taxes, and mail the check and page to 321 Bedford Road, Bedford Hills, NY 10507 being sure it is postmarked on or before December 31, 2017. Payments which are mailed will be recorded as a 2017 payment provided the envelope is postmarked no later than Sunday, December 31, 2017. As post offices are closed nationwide on December 31, you must get to the post office no later than Saturday, December 30 to obtain a valid postmark.  You might also consider obtaining a date-stamped proof of mailing, though not required.
  • EXPECT ADJUSTMENTS IN 2018: As the Town did not receive a Tax Warrant from Westchester County, we were unable to determine the actual 2018 County and Town property taxes which will be due.  As such, your prepayment may be less than or more than what ultimately is determined to be owed.  We will be issuing property tax statements in 2018 to reconcile such differences.  They will be issued in accordance with the normal schedule provided under law (the suspensions under the Governor’s Executive Order referenced below expire after December 31, 2017).
  • NO TAX OPINION Although the Town is allowing the prepayment of provisional 2018 County and Town taxes as permitted under the Executive Order, we offer no opinion concerning the deductibility of any taxes paid for federal tax purposes.  Property owners should consult with their own tax professionals for guidance with regard to the federal tax implications associated with these payments.

Background:

  • The Governor’s Executive Order: On Friday, December 22, 2017, Governor Cuomo issued Executive Order No.  172-2017, which temporarily suspends the application of certain provisions of the New York Real Property Tax Law (RPTL) and the Westchester County Tax Law (County Tax Law) governing the levy and collection of real property taxes and replaces them with interim authorization with respect to the prepayment in the remaining days of 2017 of certain property taxes which otherwise would become due in 2018.  The Executive Order was issued in response to federal tax law changes signed into law on December 22, 2017 that will limit the amount of state and local tax deductions in 2018.  As made clear in the preamble of the Executive Order, its intent is to facilitate the prepayment of 2018 real property taxes by property owners in Westchester County.
  • Town of Bedford Tax Warrant:  Pursuant to the Governor’s Executive Order, the RPTL and the County Tax Law, the Bedford Town Supervisor on December 26, 2017 issued a Provisional 2018 Town of Bedford Tax Warrant.

The full text of the Governor’s Executive Order can be found here.

For a list of frequently asked questions and answers, please click here.

A copy of the Provisional 2018 Town of Bedford Tax Warrant can be accessed by clicking here.

A copy of the Provisional 2018 Town Tax Roll can be accessed by clicking here.

The advisory opinion issued by the IRS on December 27 may be viewed by clicking here.