Westchester County Department of Finance

Please review the questions and answers below before contacting us.  You may find your answer here.

1. How do I register a new hotel?
Per Westchester County Room Occupancy Tax Law, within three days after commencement or opening of a hotel or room occupancy business, every operator shall register with the county by completing these forms:

• Application for Certificate of Authority to Collect Room Occupancy Tax
• Information Verification for Online Filing and Payments

Once the registration is complete, the Certificate of Authority will be issued so that the tax may be collected.

2. When is the Room Occupancy Tax return due?
All Westchester County hotels and rented rooms must file quarterly room occupancy tax returns by the 20th of the following month ending the quarter. If the 20th falls on a weekend or bank holiday, the return is due the next business day. The quarters are:

1. December January and February: Due March 20
2. March April and May: Due June 20
3. June July and August: Due Sept. 20
4. September October and November: Due Dec. 20

3. What is the Room Occupancy Tax rate?
The county room occupancy tax rate is three percent per occupied room rental.

4. What happens if the tax payment is not made on time due to a change in our banking information or for some other reason?
If we receive the tax payment after the due date it is considered a late payment and will be assessed interest of one percent a month or a fraction of a month up to 12 percent a year per return and a penalty of 5 percent a month or a fraction of a month up to 25 percent a year per return. We will notify you if the ACH placed is returned to us. If the banking information is changed please notify us immediately to avoid interest and penalties.

5. Our hotel has no sales this quarter? Do we still need to file a return?
Yes. All hotels that are registered to collect Westchester County Room Occupancy Tax must complete and file a return each quarter whether or not there have been room rentals.

6. How do I contact the Room Occupancy Tax Division if I have a question?
The Room Occupancy Tax Division phone number is (914) 995-3462. We are available from 9 a.m. to 5 p.m., Monday - Friday.

7. Is there a specific purpose assigned to the Room Occupancy Tax revenue collected by Westchester County?
The Room Occupancy Tax Law specifies that all revenue from this tax is allocated, with 85% of the tax used to meet the needs of the homeless, and 15 percent used for the purpose of tourism.

The Westchester County Finance department, per IRS regulations, issues yearly 1099-NEC statements to all eligible contractors and vendors who provide goods or services to the county during the preceding year. The 1099 statement is issued when total payment made during the preceding year is in excess of $600.

You may wish to visit the Internal Revenue Service to learn more about the 1099-NEC.

This page explains where to pay a motorist fine and where to file a mechanic's lien. It also explains the real estate tax method for County taxes and explains who to contact for property tax lien sales.

Auto Tax
The New York State Department of Motor Vehicles collects auto registration fees, not the county.
Residents of Westchester County pay a Vehicle Use Tax when they register a new vehicle or renew an existing registration. The New York State Department of Motor Vehicles collects the taxes for the county and remits the payments on a monthly basis. Currently the fees for Vehicle Use Tax are:

• Passenger vehicles: $30 every two years
• Commercial vehicles: $60 every two years

Motorist Driving and Parking Violations
All of the following fines are paid to the local city or town where the ticket was issued. Motorists should read the instructions on the ticket to respond in a timely manner. Refer to this Roster of Principal Municipal Officials for contact information.

• Motorist driving violations, such as speeding, defective vehicle equipment and expired safety inspections
• Overtime parking fines, such as expired parking meters or parking at municipal garages and any fines for tickets issued by any police departments or local enforcement officer. 

Mechanic's Liens
A mechanic’s lien is a legal document describing a financial claim that a subcontractor may have for unpaid services rendered or materials furnished related to a public improvement contract awarded by Westchester County. It is the subcontractor’s responsibility to comply with the New York State Lien Law and regulations.

Mechanic’s liens should be filed with and received by the Westchester County Finance Department as well as with the county department or bureau in charge of the construction or demolition. The Finance Department’s accounts payable unit records the receipt of the lien, and then forwards the notice of lien to the Westchester County Law Department to await further instructions.

The Law Department determines whether or not the mechanic’s lien conforms to the New York State Lien Law and regulations and advises the Finance Department regarding the county’s payment obligations relating to the notice.

Real Estate Property Taxes
Please note that the 25 cities and towns in Westchester collect all real estate taxes, not the county. The cities and towns in Westchester also bill and collect the County property taxes. The cities and towns in Westchester guarantee and forward the total amount of County taxes to the Westchester County Finance Department. The cities and towns pursue collection actions, if required, against delinquent property owners.

The county does not compute or maintain property tax records for assessments or tax bills for individual homeowners or businesses. The individual property assessment data, tax record history, and tax bills are produced and kept by the 25 cities and towns. Please contact the local municipality for property tax information. Most municipalities allow sending an e-mail to expedite communications. See a listing of the cities and towns in Westchester to contact them if you are interested in assessment or tax information.

Real Estate Tax Liens
The County of Westchester does not conduct delinquent real estate property tax lien sales. These occasional sales or auctions are conducted by the 25 cities and towns in Westchester where the property is located. Please contact the local municipality for property tax information. Most municipalities allow sending an e-mail to expedite communications.  See a listing of the cities and towns in Westchester to contact them if you are interested in lien sales. 

Current sales tax rates - effective Aug. 1, 2019

To learn what items are taxed, refer to the New York State Taxation and Finance Department.

*Metropolitan Transportation Authority:  funding for regional public transportation services in SE New York, SW Connecticut counties including Westchester.

**Except for these cities

See the information below for allocation of the local tax to county, local government and school districts. Localities and school districts’ share is determined by the percentage of population in the locality or school district to the whole area.