Smithtown Property Tax: Pay, Lookup & Calculate Online

NEW YORK PROPERTY TAX SUFFOLK COUNTY · SMITHTOWN

Smithtown Property Tax: Pay Online, Search Your Tax Bill and Calculate Property Taxes

Looking for your Smithtown property tax bill, payment history, tax map number, assessment or annual tax rate? The Town of Smithtown provides an official online tax lookup where owners can search by bill number, tax map number, property address or owner name.

This guide explains the exact search formats, online payment fees, 2025–2026 tax rates, payment deadlines, STAR benefits, assessment appeals, and how to handle unpaid taxes after the town’s collection period ends.

2025–26 First Half Jan. 10 Regular statutory date
2026 Second Half June 1 Weekend-adjusted deadline
Online eCheck Fee $1.75 Flat processing fee
Other Card Fee 2.40% Debit has separate fee
October 2026: Which office collects your taxes now?

The town’s 2025–2026 collection period has ended. If you still owe taxes for that period or an earlier year, contact the Suffolk County Comptroller at 631-852-3000 or use the county’s official prior-year property tax portal. Do not attempt to pay a delinquent balance through an old town payment link.

Official Suffolk County Delinquent-Tax Payment Options ↗

The next town tax cycle ordinarily begins December 1, 2026, with new bills distributed around mid-December. New 2026–2027 rates and any adjusted 2027 installment dates should be confirmed when the town publishes that bill.

Research reviewed October 11, 2026. Covers the Town of Smithtown, including properties in Smithtown, Kings Park, St. James, Nesconset, Commack, Hauppauge and applicable incorporated villages within the town.

01 · CHOOSE THE RIGHT SERVICE

Where Can You Look Up or Pay Smithtown Property Taxes?

The Town of Smithtown’s Receiver of Taxes collects real property taxes for the town, Suffolk County, school districts and other applicable taxing authorities during the regular town collection period.

The Receiver does not set the tax rates or decide property assessments. The right office depends on what you need.

TAX SEARCH

Find a Tax Bill

Search the town’s property tax database by bill number, tax map, address or owner name.

Search instructions →
TAX PAYMENT

Pay Property Taxes

Pay current-cycle taxes through the town during its collection period, or older balances through Suffolk County.

Payment options →
VALUATION

Check an Assessment

Review the town’s assessment roll, taxable value, property classification and exemption information.

Assessment lookup →
PROPERTY TAX RATES

Estimate Your Taxes

Use the town’s published tax-code rates and your property’s actual assessed value.

Open calculator →

Who handles each property tax issue?

What You Need Responsible Office Official Contact
Current-cycle bill or payment Smithtown Receiver of Taxes 631-360-7610
Unpaid prior-year property taxes Suffolk County Comptroller 631-852-3000
Assessed value or classification Smithtown Assessor 631-360-7560
Senior, veteran and other local exemptions Smithtown Assessor 631-360-7560
New STAR credit registration New York State Tax Department 518-457-2036
School tax levy questions Applicable school district Identify district on tax bill
Fastest route: If you have your current tax bill, use the bill number or tax map number. If you do not have the bill, start with the street address and confirm the parcel.
02 · OFFICIAL ONLINE TAX LOOKUP

How to Search Smithtown Property Tax by Address, Owner or Tax Map Number

Smithtown uses a county-authorized public tax-search service hosted at taxonline.egov.basgov.com. The service is linked directly from the town’s official website.

OFFICIAL TOWN-AUTHORIZED SEARCH Smithtown Online Tax Lookup Bill # · Tax Map # · Property Address · Owner Name
Open Tax Search ↗

Four exact ways to search

Search Field What to Enter Helpful Detail
Bill # Bill number appearing at the top of your current tax bill Do not include digits after the dash.
Tax Map # Section, block and lot shown on the tax bill Example: 99.-9-99.
Property Address House number and street name Omit Rd., Ln., St. and similar street-type suffixes.
Owner Name Last name followed by first name If no match appears, try the last name only.
Important portal instruction: Fill in only one search field.

The search page explicitly asks users to enter information in one field only. Do not enter the owner’s name and address together in separate fields.

Step-by-step: Find your Smithtown tax bill

  1. Open the official tax lookup.

    Visit Town of Smithtown Tax Search . You can also reach this service through the town’s View/Pay Your Property Taxes page.

  2. Identify which information you have.

    Choose Bill #, Tax Map #, Property Address or Owner Name. If you have the physical tax bill, the bill number or tax map number is usually the most precise.

  3. Enter one search value.

    Follow the portal’s exact format. For an address, use the house number and street name without the street-type suffix.

  4. Submit the search.

    Review the matching properties returned by the system.

  5. Choose the correct tax bill.

    Compare the property address, owner information and tax map number before opening the result.

  6. Review the bill details.

    The record can display the tax year, tax map, property information, tax amounts and available payment information.

  7. Choose View Bill when you need the full statement.

    The bill details page directs users to View Bill for the property’s tax code. That tax code identifies the relevant rate in the town’s published rate sheet.

  8. Check the current collection status.

    Current-year payment actions are available only during the authorized collection cycle. If the account is delinquent or belongs to a prior year, use Suffolk County’s payment service.

  9. Save the information.

    Keep a PDF or printed copy of the statement, and record the bill number or tax map number for future searches.

What if the property is not found?

Search with the last name only
Remove street suffixes such as Road or Lane
Check the tax map punctuation
Remove digits after the bill-number dash
Confirm the property lies in Smithtown
Check whether the correct tax year is available
Try the bill number instead of an owner name
Contact the Receiver for account assistance

The town’s system explains that payments and adjustments during the authorized town collection period are generally updated within 24 hours after the Receiver processes them. After that period, the Suffolk County Comptroller maintains the relevant outstanding-tax information.

03 · TAX STATEMENT EXPLAINED

How to View, Print and Understand a Smithtown Property Tax Bill

Smithtown mails real property tax bills once per year, normally around mid-December. The tax year runs from December 1 through November 30.

One consolidated town bill generally includes applicable Suffolk County, school district, town, fire district, library, lighting and other local taxes or charges.

How to find a PDF or printable bill

  1. Search the property.

    Use the official Smithtown Tax Search link.

  2. Select the matching bill.

    Confirm the address, tax map number and tax year.

  3. Choose View Bill.

    Open the available full tax statement.

  4. Review the tax code and line items.

    Identify the school district, assessments, charges and installments.

  5. Print or save the document.

    Use your browser’s print or PDF-saving option.

Important fields on a Smithtown tax bill

Bill Field Meaning What to Check
Bill Number Identifier for the annual tax bill Useful for an exact online search
Tax Map Number Parcel section, block and lot identifier Matches the property being taxed
SWIS Code Statewide Information System jurisdiction identifier Useful in state or county records
Tax Code Combination of applicable local taxing districts Determines the published total rate category
Assessed Value Assessment used by the town’s property tax system Not necessarily the home’s market price
Taxable Value Value used for an applicable tax after qualifying adjustments Can vary by tax component
School Taxes Tax for the applicable school district School district and STAR treatment
Town and County Taxes Charges distributed to general governmental functions Correct town and village status
Special Districts Fire, library, water, lighting or related district taxes Whether the parcel is within each district
Refuse / Disposal Applicable waste collection or disposal charge May be a flat amount rather than a mill rate
STAR Savings Existing STAR exemption savings when shown on the bill Do not confuse with a separate state STAR credit
Installments Amount due for each scheduled payment Confirm penalties and previous payments
The tax code is especially important. Two houses with a Smithtown mailing address can have different school, fire, ambulance or library districts and therefore different property tax rates.

Can you review older Smithtown tax bills?

The Smithtown search service provides access to available previous tax collections. It currently lists historical tax years in the bill-details system.

However, viewing an old bill is not the same as paying a past-due balance. The town’s payment service does not process prior-year taxes. For updated outstanding amounts, use Suffolk County.

04 · OFFICIAL PAYMENT METHODS

How to Pay Smithtown Property Taxes Online

During the town’s regular property-tax collection period, Smithtown accepts electronic property tax payments through its authorized online service.

Available payment methods include electronic check, debit card and major credit cards. A processing fee is charged by the payment service.

TOWN-AUTHORIZED PAYMENT ENTRY View / Pay Your Property Taxes Town of Smithtown Receiver of Taxes
Open Official Payment Page ↗
Current-cycle versus overdue taxes

As of October 2026, the 2025–2026 collection period has ended. Its remaining unpaid taxes are handled by Suffolk County. The following town-payment steps apply when a new town collection cycle is open.

Smithtown online payment micro-steps

  1. Open the town’s View/Pay Property Taxes page.

    Use the official Smithtown government page rather than an unfamiliar search-result payment link.

  2. Select VIEW/PAY TAXES.

    The official page links to the town’s authorized property tax service.

  3. Find your tax bill.

    Search with Bill #, Tax Map #, Property Address or Owner Name. Fill in only one field.

  4. Open the correct property result.

    Compare the tax map number, address, owner and applicable tax year.

  5. Review the available bill-details and payment options.

    Check the current amount and any payments already received. Payment actions are available only when that collection cycle is open.

  6. Select the authorized payment action.

    Follow the current portal instructions. Do not attempt to process a prior-year balance through an older town bill.

  7. Choose a payment method.

    Select eCheck, debit or an accepted card payment method offered on the screen.

  8. Check the processing fee.

    Review the fee and final transaction total before authorizing the payment.

  9. Submit the payment.

    Complete the transaction through the authorized processor.

  10. Save your confirmation.

    Retain the receipt, transaction reference, payment date and tax bill number.

  11. Check that the payment posts.

    Allow for normal processing time. Contact the Receiver before attempting an unnecessary duplicate transaction.

Smithtown online property tax processing fees

The current Smithtown tax portal lists the following charges on its bill-details payment screen.

Method Processing Fee Illustration on $2,000 Payment
Electronic check $1.75 flat fee $2,001.75
Debit card $3.95 flat fee $2,003.95
Other accepted cards 2.40% $2,048.00

Fees were verified from the town-authorized tax service. The checkout screen controls the fee for your actual transaction.

Calculate the online processing fee

Estimated Processing Fee $1.75
Estimated Transaction Total $2,001.75

This estimates the currently listed online processing charges. It does not access your account, calculate penalties, or submit a payment.

Can you pay Smithtown property taxes by telephone?

The Receiver of Taxes publishes an automated telephone payment option during the authorized collection period.

AUTOMATED TELEPHONE PAYMENT 877-690-3729

Enter jurisdiction code 4227. The telephone payment service may charge a processing fee. Confirm that your tax year is still eligible for town collection.

How to pay in person

Visit the Receiver of Taxes at:

Town of Smithtown Receiver of Taxes

99 West Main Street
Smithtown, NY 11787

Regular office hours: Monday–Friday, 9:00 AM–5:00 PM.
Payment window closes at 4:30 PM.

Summer office hours are generally 9:00 AM–4:00 PM.

The Receiver lists cash, checks, money orders and accepted card payments as available in-person methods. Debit card payments have a listed $3.95 fee.

How to pay by mail

Mail current-cycle payments to:

Deanna Varricchio
Receiver of Taxes
P.O. Box 708
Smithtown, NY 11787

Make the check payable to Deanna Varricchio, Receiver of Taxes. Include the district, section, block and lot numbers on the check so the town can identify the parcel.

The Receiver says taxpayers who want a receipt by mail should include the entire current tax bill. Otherwise, a canceled check may serve as evidence of payment.

Postmarks matter.

Smithtown’s published FAQ states that USPS postmarks are used to determine timely mailed payments and that metered postmarks are not acceptable. Near a deadline, follow the Receiver’s certified or registered mail guidance.

Does Smithtown have a payment drop box?

Yes. The Receiver describes a secure tax payment drop box at the side entrance of Smithtown Town Hall, available during the two main collection periods. Verify its current availability and cutoff rules before relying on it close to a deadline.

05 · PAYMENT CALENDAR

Smithtown Property Tax Due Dates for 2025–2026

Smithtown’s tax year begins on December 1 and ends November 30 of the following year. Property tax bills are usually mailed once, around mid-December.

The bill can be paid in full or, when permitted, in two installments.

FIRST INSTALLMENT January 10 Regular penalty-free date
SECOND INSTALLMENT June 1, 2026 Adjusted 2026 date

Why is the 2026 second-half deadline June 1?

The regular second-half date is May 31, but May 31, 2026 was a Sunday. The town’s tax page explicitly identifies June 1, 2026 as the adjusted penalty-free deadline for the 2025–2026 tax year.

There is a practical complication: the town’s online payment page still states that town online payments are unavailable after May 31. For a borderline transaction, taxpayers should confirm the accepted payment channel and cutoff with the Receiver rather than assuming the online portal remains open.

When will the next Smithtown tax bill arrive?

Following the town’s normal annual cycle, the next tax year starts December 1, 2026, and bills are generally mailed around mid-December.

The regular first-half statutory date is January 10, but January 10, 2027 falls on Sunday. Verify any officially adjusted 2027 deadline when the town publishes the new bill rather than assuming the standard date is the final legal cutoff.

What happens if your payment is late?

There is no general grace period beyond the applicable legal deadline. Penalties and interest may apply according to the installment and the collection period.

After the town’s annual collection closes, responsibility for outstanding balances transfers to Suffolk County.

Suffolk County states that delinquent taxes are subject to a 5% penalty plus interest of 1% per month calculated from February 1, under the applicable county collection rules. The county’s official calculator is preferable to manually estimating a delinquent payoff.

AFTER THE TOWN COLLECTION CLOSES Suffolk County Property Tax Calculator Estimate an outstanding balance for a payment date
Open County Calculator ↗
06 · OFFICIAL 2025–2026 TAX RATES

Smithtown Property Tax Rates by Tax Code and School District

Smithtown publishes a detailed annual rate sheet. Its tax rates are stated per $1,000 of assessed or applicable taxable value, not simply as a percentage of a home’s estimated market value.

Your actual tax code determines which school, fire, police, library, lighting, ambulance, water or other districts apply.

Data year: The following figures come from the 2025–2026 Smithtown Tax Rate Sheet, dated December 2, 2025. They are not estimates of unpublished 2026–2027 rates.

Selected total rates by Smithtown tax code

Tax Code Applicable School / District Description 2025–26 Total Rate per $1,000
25 / 26Smithtown school, Smithtown fire combination2,668.169
40Kings Park school, Kings Park fire and applicable water2,581.311
41Smithtown school, Smithtown fire and applicable water2,687.202
44Commack school, Commack fire and ambulance2,728.211
45Sachem school, Nesconset fire and applicable library2,343.137
48Smithtown school, Smithtown fire2,668.169
49Smithtown school, St. James fire and water district2,721.774
51Commack school, Smithtown fire2,734.013
53Smithtown school, Nesconset fire2,680.565
54-HHauppauge homestead with Hauppauge ambulance2,098.174
54-HHauppauge homestead with Commack ambulance2,084.680
54-NHHauppauge non-homestead with Commack ambulance2,699.518
54-NHHauppauge non-homestead with Hauppauge ambulance2,713.012
55Smithtown school and Hauppauge-area special districts2,704.558
56-HHauppauge homestead, Smithtown fire2,048.291
56-NHHauppauge non-homestead, Smithtown fire2,663.129
57-HHauppauge homestead, Commack fire and ambulance2,042.489
58Sachem school, Nesconset fire2,343.137
73-HHHead of the Harbor, Smithtown school, applicable water2,176.457
74-HHHead of the Harbor, Three Village school2,239.955
77Kings Park school, Commack fire and ambulance2,542.273
78Commack school, Kings Park fire2,748.216

These are selected rows from the official total-rate table. Some tax codes, including Hauppauge’s homestead and non-homestead variations, require additional district detail. Use the exact row matching your bill.

OFFICIAL RATE DOCUMENT Town of Smithtown 2025–2026 Tax Rate Sheet All tax codes, school rates, special district rates and comparisons
View Full Tax Rate PDF ↗

2025–2026 school district tax rates

School taxes are a significant component of many Smithtown bills. The town’s published school district rates are:

School District School Code Rate per $1,000
Smithtown Central School District4734011,881.690
Kings Park Central School District4734051,761.596
Sachem School District4722051,527.668
Three Village School District4722011,947.188
Hauppauge School District — Homestead4728061,261.812
Hauppauge School District — Non-homestead4728061,876.650
Commack School District4726101,947.534
Do not add a school rate to an already-combined total rate.

The total tax-code rates above already include the applicable school rate. Adding it again would double-count that levy.

Other rates and charges shown in the official sheet

Service or District Published 2025–26 Rate per $1,000
Suffolk County10.556
Suffolk Community College Tax1.255
Suffolk County District Court5.359
General Town156.394
Suffolk County Police — applicable areas298.525
Smithtown Library66.999
Smithtown Fire District82.065
St. James Fire District132.035
Kings Park Fire District96.268
Nesconset Fire District94.461
Commack Fire District64.900
Hauppauge Fire District105.267

Not all the listed components apply to one property. The bill’s tax code and district information identify which levies belong to that parcel.

Why does a property in a village have a different rate?

Smithtown includes incorporated villages such as Nissequogue, Head of the Harbor and the Village of the Branch.

Some town-outside-village levies do not apply to properties within particular villages, and village taxes may be billed separately under applicable local procedures. This creates differences even when properties have similar market values.

07 · PROPERTY TAX CALCULATOR

Smithtown Property Tax Calculator Using Published Tax-Code Rates

This calculator uses selected official 2025–2026 total tax-code rates. Enter your property’s applicable assessed or taxable value and select the exact tax code shown on your bill.

The calculator gives a preliminary levy illustration. It is not a substitute for the town’s actual tax bill, because exemptions, different taxable bases, refuse charges and other adjustments can affect the final amount.

Smithtown Property Tax Estimator Official 2025–2026 selected tax-code rates
Local assessed-value model
Use the amount from your local assessment or tax bill. Do not enter the home’s full market price unless the tax system actually uses that figure.
The same code may have separate rate variants. Match the school, homestead and ambulance details.
Auto-filled for listed tax codes. Use custom mode for another verified rate.
Optional. Enter a separately billed refuse/disposal or other fixed charge only if it actually applies.
Enter only reductions not already reflected in the value or rate. A separate NYS STAR credit payment is not an on-bill reduction.
Rate Used per $1,000 2,668.169
Preliminary Rate-Based Tax $10,672.68
Illustrative Annual Tax and Charges $10,672.68
Half of the Modeled Annual Total $5,336.34
Illustrative Monthly Budget $889.39

Annual modeled amount divided by 12. This is not a Smithtown payment-installment schedule.

How to interpret this result

This simplified model multiplies one entered value by a published combined tax-code rate. A real Smithtown bill can use different taxable values for individual taxing authorities. Property exemptions, STAR, district-specific adjustments, separate refuse charges and other items may change the exact calculation.

Do not apply the same exemption twice. Do not subtract a STAR credit that New York State issues separately from the property tax bill. Do not treat these 2025–2026 rates as 2026–2027 rates.

For an actual payment, use the current account maintained by the responsible government collector.

Worked example using official Smithtown tax code 48

Suppose a hypothetical property has an applicable taxable assessment of $4,000 and tax code 48. The town’s published 2025–2026 total rate for this code is $2,668.169 per $1,000.

Illustrative taxable assessment $4,000
Town tax code 48
Published total rate per $1,000 2,668.169
Calculation 4 × 2,668.169
Preliminary rate-based tax $10,672.68

This illustration excludes any additional flat refuse/disposal charges and parcel-specific exemptions or adjustments.

Why is the assessed value much lower than the home’s market value?

Smithtown is not necessarily assessing property at 100% of estimated market value. A local level of assessment is used to relate assessed values to full market values.

A homeowner must identify the assessment and relevant assessment percentage for the correct roll year. It would be incorrect to assume that a home with a $700,000 estimated market value is taxed on $700,000 at the town’s published per-$1,000 assessed-value rate.

New York State describes the general relationship as assessed value divided by level of assessment equals the assessor’s estimate of full market value. The applicable level must be obtained from the correct official assessment record.

Why actual taxes can exceed the preliminary rate calculation

Smithtown’s published tax-rate sheet separately includes refuse pickup and disposal charges based on applicable service categories, as well as special district levies.

As a result, a simple mill-rate calculation cannot necessarily reconstruct the full bill without those items.

Why school taxes are different in Kings Park, Commack and Smithtown

Each school district has its own tax levy and applicable tax base. Smithtown’s 2025–2026 rate sheet includes different school rates for Smithtown Central, Kings Park, Commack, Sachem, Hauppauge and Three Village.

You cannot determine the correct school tax from a postal ZIP code alone. Use the school district recorded on the actual tax bill.

08 · OVERDUE PROPERTY TAXES

How to Look Up and Pay Delinquent Smithtown Property Taxes

When the town’s annual property tax collection period ends, outstanding balances are handled through the Suffolk County Comptroller.

This is especially important in October 2026. You may still be able to see a historical Smithtown bill online, but that does not mean the town is authorized to accept its delinquent payment.

OFFICIAL PRIOR-YEAR PROPERTY TAX PAYMENTS Suffolk County Comptroller Outstanding taxes, payment portal and payoff guidance
Open County Tax Payments ↗

Steps to pay an outstanding Smithtown bill

  1. Find the original tax bill.

    Search the Smithtown tax portal and record the bill number, tax map number and tax year.

  2. Open the Suffolk County Comptroller’s Payment Options.

    Use the official county service for prior-year and overdue taxes.

  3. Select the county tax portal for prior-year taxes.

    Do not select unrelated payment programs.

  4. Locate the correct account.

    Follow the county’s parcel ID, bill or property search instructions.

  5. Check the updated balance.

    Review outstanding taxes, penalties, interest and other applicable charges.

  6. Verify prior payments.

    Confirm any payment made to the town or county was credited correctly.

  7. Review available payment methods.

    Suffolk County lists eCheck and major card payment options for outstanding taxes. Applicable fees are shown during checkout.

  8. Submit and retain your receipt.

    Keep proof of payment and confirm posting with the county.

What if you do not know your Suffolk County parcel ID?

The county provides a Parcel ID Calculator. It uses information such as the town, district/SWIS number, bill item and Suffolk County tax map section, block and lot.

Suffolk County Parcel ID Calculator ↗

Can you pay only part of your delinquent property taxes?

Smithtown allows qualifying partial payments of at least $200 during its authorized collection period. The town states that penalties are imposed only on the unpaid balance after the deadline.

Suffolk County likewise describes a $200 minimum partial-payment option for outstanding property taxes. Partial payments reduce an outstanding balance but do not automatically resolve collection or tax-lien issues.

Delinquent tax account or possible tax lien?

Contact the Suffolk County Comptroller at 631-852-3000. Confirm the legal status and exact payoff rather than relying on an old tax statement or a general online estimate.

09 · SCHOOL TAX RELIEF

Smithtown STAR Property Tax Exemption and STAR Credit

New York’s School Tax Relief program, commonly called STAR, provides school property tax relief to eligible primary-residence homeowners.

There are two different ways a homeowner may receive the benefit:

STAR Exemption

An existing exemption reduces the qualifying school property tax bill.

The exemption program is generally closed to new applicants. Existing recipients may retain the exemption if they continue meeting the applicable requirements.

STAR Credit

New homeowners and first-time applicants generally register with New York State.

The credit is paid separately as a check or direct deposit rather than automatically reducing every line of the town’s tax bill.

Basic and Enhanced STAR eligibility

Benefit 2026–2027 School-Year Rules Key Detail
Basic STAR Credit Qualifying primary residence; income generally $500,000 or less Available to qualifying registered homeowners
Existing Basic STAR Exemption Qualifying primary residence; income generally $250,000 or less Only for eligible continuing exemption recipients
Enhanced STAR Qualifying resident owner age 65 or older; income $110,750 or less for 2026–2027 Additional eligibility and verification requirements apply

Beginning in 2026, New York State updated certain Enhanced STAR eligibility and automatic-upgrade procedures. The state says it can automatically upgrade qualifying Basic STAR recipients who satisfy the age, income and other requirements.

How to register for the STAR Credit

  1. Open New York State’s STAR website.

    Use the official New York STAR resource center .

  2. Choose STAR registration.

    Open the state’s credit registration or Homeowner Benefit Portal.

  3. Review homeowner eligibility.

    Confirm that the home is your primary residence and that your income meets the applicable limit.

  4. Prepare property and owner information.

    Follow the state’s identification, address and ownership requirements.

  5. Complete the state registration.

    Submit through the authorized state system.

  6. Keep your registration confirmation.

    Review any further state notices or requests for information.

  7. Check your STAR benefit separately.

    If you receive a STAR credit, remember that it is distinct from an exemption printed directly on a school tax bill.

OFFICIAL NEW YORK STATE BENEFIT STAR Resource Center Register, check eligibility and review credit information
Open NYS STAR ↗

For STAR registration questions, New York State publishes 518-457-2036.

Why does the town’s rate sheet include STAR information?

The 2025–2026 Smithtown tax rate sheet notes that school net levy amounts include money paid by New York State through the STAR program.

Smithtown also publishes annual district-specific STAR savings documents. The amount varies by school district, benefit type and applicable state rules.

Use your own tax bill or state benefit notice to determine the correct STAR amount for your property.

10 · OTHER EXEMPTIONS

Smithtown Property Tax Exemptions for Seniors, Veterans and Other Owners

The Smithtown Assessor administers local property tax exemptions authorized under New York State Real Property Tax Law.

Qualifying for an exemption depends on the specific benefit’s ownership, use, income, disability, service or other statutory conditions.

Senior Citizen Exemption

Available to qualifying older homeowners who satisfy the applicable local income and ownership requirements.

Veterans Exemptions

The town lists several veterans-related categories, including those under RPTL sections 458, 458-a and 458-b.

Disability and Limited Income

Qualifying property owners with disabilities may be eligible under the relevant program rules.

Firefighter and Ambulance Worker

Eligible volunteer emergency service members may qualify for a property tax exemption.

Capital Improvements

Certain qualifying improvements may receive partial property tax exemption treatment under applicable law.

Commercial and Industrial

Smithtown lists the RPTL 485-b exemption for eligible business or industrial property.

First-Time Homebuyer

The town publishes a first-time homebuyer’s exemption category, subject to the relevant application rules.

Parent or Grandparent Living Quarters

Eligible living-quarter additions for qualifying relatives may receive special assessment treatment.

Smithtown property tax exemption filing deadline

The town identifies March 1 as the annual exemption filing deadline for the applicable assessment year.

Smithtown’s guidance states that applications filed after March 1 may be effective for a following year rather than the current assessment year. Follow the specific program instructions, including any exceptions established by law.

How to apply for a local property tax exemption

  1. Open Smithtown’s Property Tax Exemptions page.

    Review the categories administered by the Assessor.

  2. Select the relevant exemption.

    For example, Senior Citizen, Veteran or Disability.

  3. Read the full requirements.

    Check ownership, residence, age, income and other criteria.

  4. Obtain the official application.

    Use the linked New York State or town-prescribed form.

  5. Prepare documentation.

    Provide only the records required by that application.

  6. Submit by the applicable deadline.

    Contact the Assessor if you are uncertain about eligibility.

  7. Check the next assessment and tax bill.

    Confirm that any approved benefit appears as expected.

View Smithtown Exemptions and Forms ↗
11 · ASSESSED VALUES

How to Find the Smithtown Property Assessment Roll

The Smithtown Assessor maintains the assessments, ownership records, property inventory and exemptions for approximately 43,000 parcels.

The town publishes its assessment rolls online, including the 2026 Final Assessment Roll.

TOWN ASSESSOR RECORDS Smithtown Assessment Rolls 2026 final and tentative rolls; prior-year final roll
Open Assessment Rolls ↗

How to locate your property on the 2026 Final Assessment Roll

  1. Identify the property’s tax map number.

    Retrieve it from the annual tax bill or Smithtown’s tax-search portal.

  2. Open the Assessment Rolls page.

    Select the official 2026 Final Assessment Roll section.

  3. Choose the correct parcel-number range.

    The town divides the roll into several downloadable sections organized by the tax map sequence.

  4. Open the relevant roll file.

    Search within the document for the parcel’s section, block and lot number.

  5. Review the assessment information.

    Check the parcel’s assessed value, classification and listed exemptions.

  6. Compare it with the prior assessment year.

    Determine whether values or exemption status changed.

2026 final assessment roll sections

Section Official Parcel-Number Range
1 1.-1-1.3 through 37.-3-20; includes the incorporated villages
2 37.-3-21 through 84.-2-49
3 87.-2-50.1 through 131.-5-10
4 131.-5-12 through 188.-1-31
5 188.-1-32 through 800.-1-183

These are the filing ranges published on Smithtown’s official 2026 Final Assessment Roll page. Some numbers are absent from the intervals because the roll follows the actual parcel sequence.

Smithtown’s annual property assessment calendar

Event Town-Published Timing
Valuation Date July 1 of the prior year
Taxable Status Date March 1
Exemption Filing Deadline March 1
Tentative Assessment Roll May 1
Grievance Day Third Tuesday in May
Final Assessment Roll July 1

The assessment roll and the town tax bill serve different purposes. The assessment establishes taxable property information; the subsequent tax warrant and levies determine the actual taxes.

Smithtown Assessment Key Dates ↗
12 · CHALLENGE AN ASSESSMENT

How to Grieve or Appeal a Smithtown Property Tax Assessment

If you believe Smithtown’s assessed value is incorrect, you can contact the Assessor for an informal review. If unresolved, you may file a formal complaint with the Board of Assessment Review.

Smithtown uses an earlier grievance date than most New York towns.

Smithtown’s Grievance Day is the third Tuesday in May, not the fourth Tuesday commonly used in many other New York municipalities.

For 2026, that was May 19. The 2026 ordinary grievance window has passed as of this article’s October 2026 review date. Check current official instructions for any other available review or appeal route.

How to prepare a Smithtown assessment grievance

  1. Get the correct assessment record.

    Open the tentative assessment roll for the year under review.

  2. Confirm the taxable status and valuation dates.

    Use the town’s annual calendar to identify the relevant property condition and valuation period.

  3. Check the assessor’s recorded details.

    Review land, improvements, square footage, classification and other factors affecting the assessment.

  4. Gather comparable sales or appraisal evidence.

    Smithtown recommends recent purchase contracts, comparable neighborhood sales or an appraisal based on the applicable valuation date.

  5. Contact the Smithtown Assessor.

    Discuss the concern at 631-360-7560.

  6. Review the formal grievance process.

    New York generally uses Form RP-524, Complaint on Real Property Assessment, for properties outside New York City and Nassau County.

  7. File with the proper local office by Grievance Day.

    Follow the town’s exact submission and documentation instructions.

  8. Keep the determination and filing records.

    If further review is permitted, follow the appropriate state or judicial procedures and deadlines.

TOWN ASSESSMENT REVIEW Smithtown Assessment Appeal Process Local informal review, Grievance Day and Board of Assessment Review
Open Assessment Appeals ↗

Does appealing the assessment delay tax payment?

No automatic extension should be assumed. Assessment review concerns property valuation and classification. Tax collection deadlines are separate.

If a bill is due during an appeal, ask the collecting government how to satisfy current payment obligations.

13 · PROPERTY OWNER SITUATIONS

Common Smithtown Property Tax Problems and What to Do

I Recently Bought a House

Verify the recorded owner, mailing address and tax bill status. Check your closing statement for tax prorations.

Newly eligible homeowners should register with New York State for the STAR credit rather than assuming the seller’s existing exemption transfers.

My Mortgage Lender Pays My Taxes

Check your lender’s escrow account and the public tax payment record before paying yourself.

When you pay off the mortgage, contact the Receiver to confirm that future bills will be sent directly to you.

I Never Received a Tax Bill

Smithtown states that property owners remain responsible for paying on time even if a bill is not received.

Search the online database or call the Receiver to request the current bill information.

My Owner Name Is Incorrect

Ownership changes may require review of recorded deed information. The Assessor maintains ownership interests in the assessment record.

Contact the Assessor when the property record has not been updated following a transfer.

My Tax Bill Is Higher This Year

Compare the tax code, assessment, school levy, special district amounts, exemptions and separate fees.

A larger tax bill does not necessarily mean the assessed value increased by the same percentage.

I Own Property in an Incorporated Village

Check whether different village-related levies or billing procedures apply.

The town’s rate sheet contains separate categories for Nissequogue, Head of the Harbor and the Village of the Branch.

I Need a Tax Receipt for a Sale or Refinance

Search the town’s available historical tax collections and compare payments.

For a payoff or status involving unpaid prior-year taxes, obtain updated information from Suffolk County.

My Property Has Multiple Tax Map Numbers

Search each parcel separately and verify whether each property has its own tax bill.

Do not assume one parcel’s receipt settles taxes on an adjacent lot.

How to update the tax bill mailing address

The town’s online services page includes a specific Change of Mailing Address for Tax Bills service. Use the official process when your correspondence address changes.

  1. Open the Smithtown Online Services page.
  2. Find the Receiver of Taxes section.
  3. Select Change of Mailing Address for Tax Bills.
  4. Complete the required owner and parcel information.
  5. Submit according to the town’s instructions.
  6. Check that future statements use the corrected address.
Smithtown Online Services and Address Changes ↗
14 · GOVERNMENT CONTACTS

Smithtown Property Tax Office Addresses, Hours and Phone Numbers

BILLS · CURRENT-CYCLE PAYMENTS

Smithtown Receiver of Taxes

Deanna Varricchio
Receiver of Taxes

99 West Main Street
Smithtown, NY 11787

Phone: 631-360-7610

Fax: 631-360-0073

Monday–Friday: 9:00 AM–5:00 PM
Payment window closes at 4:30 PM.

Summer office hours: 9:00 AM–4:00 PM.

Official Receiver Website ↗
ASSESSMENTS · EXEMPTIONS · APPEALS

Town of Smithtown Assessor

Louis Necroto
Sole Assessor

40 Maple Avenue
Smithtown, NY 11787

Phone: 631-360-7560

Fax: 631-360-1704

Monday–Friday: 9:00 AM–5:00 PM
Summer hours: 9:00 AM–4:00 PM.

Official Assessor Website ↗
PAST-DUE TAXES · COUNTY COLLECTION

Suffolk County Comptroller

Department of Finance and Taxation

330 Center Drive
Riverhead, NY 11901

Phone: 631-852-3000

Published office hours: Monday–Friday, 9:00 AM–4:15 PM.

County Property Tax Payments ↗
Smithtown Town Hall

99 West Main Street
Smithtown, New York 11787

Receiver of Taxes: 631-360-7610

View Town Hall Location ↗

Check holiday closures or temporary office schedules before visiting, especially near a tax payment deadline.

15 · SOLVE COMMON ISSUES

Smithtown Tax Portal, Bill and Payment Troubleshooting

Problem Best Next Step
No result for property address Remove Road, Lane, Street and similar suffixes; try the house number and street name only.
No owner-name match Search last name first, or last name only.
Tax map search does not work Compare punctuation with the town’s section-block-lot example.
Bill number search does not work Remove any digits appearing after the dash.
Portal says fill in one field only Clear every other search input before submitting.
Cannot pay the selected tax year Check whether the town collection period ended; use Suffolk County for past-due years.
Recent payment not visible Wait for the town’s normal posting process and contact the Receiver with your confirmation.
STAR savings do not show Check whether you receive a separate NYS STAR credit rather than an on-bill exemption.
Tax code or school district seems incorrect Verify parcel and assessment data with the Assessor and the town tax bill.
Assessed value is incorrect Review the final/tentative assessment roll and the applicable grievance process.
Older bill shows Paid but a balance remains Ask Suffolk County whether later penalties, additional years or adjustments remain outstanding.
Payment request received by suspicious text or email Use the official government links rather than clicking an unsolicited payment message.
16 · FREQUENTLY ASKED QUESTIONS

Smithtown Property Tax Frequently Asked Questions

How can I look up Smithtown property taxes online?

Use the Town of Smithtown online tax-search portal. Search by Bill #, Tax Map #, Property Address or Owner Name. The portal instructs users to fill in only one field.

How do I pay Smithtown property taxes?

During the town’s authorized collection period, use its official View/Pay Taxes system. For taxes that remain unpaid after the town’s collection period ends, use the Suffolk County Comptroller’s official property tax payment service.

When were Smithtown property taxes due in 2026?

The town’s regular first-half date is January 10. The 2025–2026 second-half deadline was extended to June 1, 2026 because May 31 fell on Sunday. Confirm accepted payment methods for any adjusted deadline with the Receiver.

Where do I pay overdue Smithtown property taxes?

Contact the Suffolk County Comptroller at 631-852-3000 or use its official prior-year property tax payment portal.

How much does Smithtown charge for online tax payment?

The current town tax portal lists a $1.75 eCheck processing fee, a $3.95 debit fee, and a 2.40% fee for other accepted cards.

Can I search Smithtown tax bills by owner name?

Yes. Enter the owner’s last name followed by first name. If no record appears, try searching only the last name.

What is the Smithtown property tax rate?

Smithtown uses different tax-code rates. For example, the official 2025–2026 total rate for tax code 48 is $2,668.169 per $1,000 of applicable assessed value. Other tax codes differ.

How is Smithtown property tax calculated?

The town uses taxable assessment information and the tax rates applicable to the property’s town, county, school and special districts. Flat refuse charges, exemptions and STAR treatment can change the final bill.

Does Smithtown collect school property taxes?

Yes. The Receiver collects school property taxes as part of the town tax bill, but school districts determine their applicable budgets and levies under state law.

How can I view the 2026 Smithtown assessment roll?

Open the town’s official Assessment Rolls page, select the 2026 Final Assessment Roll and choose the document range containing your tax map parcel number.

When is Smithtown Grievance Day?

Smithtown’s normal Grievance Day is the third Tuesday in May. It was May 19 in 2026. Confirm the current year’s exact instructions with the Assessor.

How do I apply for STAR in Smithtown?

New homeowners and first-time applicants generally register for the STAR credit directly with New York State. The existing STAR exemption program is generally closed to new applicants.

Can seniors receive property tax exemptions in Smithtown?

Qualifying homeowners may be eligible for a local Senior Citizen Exemption and, separately, Enhanced STAR. Income, age, residence and ownership requirements differ by program.

Can I make a partial Smithtown property tax payment?

During the town’s authorized collection period, Smithtown allows qualifying partial payments of at least $200. Suffolk County also describes a $200 minimum partial-payment option for outstanding property taxes.

What is the Smithtown Receiver of Taxes phone number?

The Town of Smithtown Receiver of Taxes can be reached at 631-360-7610. The office is at 99 West Main Street, Smithtown, New York 11787.

Why does my tax bill have a refuse charge?

Smithtown’s published tax-rate sheet includes separate refuse pickup and disposal charges. These can be assessed independently of the regular per-$1,000 property tax rate and depend on applicable service categories.

17 · VERIFIED REFERENCES

Official Smithtown and Suffolk County Property Tax Sources

This article is based on Smithtown’s tax collection service, official 2025–2026 rate sheets, assessment records, town exemption rules and current New York State and Suffolk County guidance.

  1. Smithtown Receiver of Taxes

    Collection responsibility, deadlines, mail payments, partial payments and office hours.

  2. Smithtown View/Pay Your Property Taxes

    Official town tax payment entry page and annual supporting documents.

  3. Smithtown Authorized Tax Search

    Bill, tax map, owner-name and address search formats.

  4. Smithtown 2025–2026 Property Tax Rate Sheet

    Tax-code totals, component rates, school districts and year-over-year comparisons.

  5. Smithtown Assessment Rolls

    2026 final/tentative rolls and prior assessment records.

  6. Smithtown Assessment Key Dates

    Taxable status date, valuation date, tentative roll, grievance and final roll.

  7. Smithtown Assessment Appeal Process

    Informal reviews, grievance preparation and Board of Assessment Review.

  8. Smithtown Property Tax Exemptions

    Senior, veteran, disability and other local exemption categories.

  9. Suffolk County Comptroller — Property Tax Payment Options

    Past-due taxes, accepted payments, penalties and county collection.

  10. Suffolk County Delinquent Property Tax Calculator

    Estimate outstanding taxes using bill amount, previous payments and proposed payment date.

  11. New York State — Basic and Enhanced STAR

    STAR types, current benefit eligibility and income limits.

  12. New York State — STAR Exemption Program

    Existing STAR exemptions and new-homeowner credit registration.

  13. New York State — Contest Your Assessment

    Property valuation checks and assessment challenge guidance.

Ready to Find Your Smithtown Property Tax Information?

Start with the town-authorized tax lookup to identify the exact parcel, current bill and tax code. Use the published tax rates and assessment records to understand how the bill was calculated.

For taxes from a collection period that has already ended, obtain the current unpaid balance from Suffolk County. For property values or exemptions, contact the Smithtown Assessor.

Research reviewed October 11, 2026. Independent property tax resource published by PropertyTaxUSA.org.

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