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How property taxes are apportioned and collected are the functions of the Town Assessor and the Receiver of Taxes.
The Assessor determines the taxable value of all real property within the Town in a fair and equitable manner and maintains the Town Assessment Roll, the list valuing the more than 72,500 parcels within the Town and its incorporated villages. The Town Assessment Roll determines how the annual Tax Warrant – the amount to be collected in property taxes for the Town, Suffolk County, villages, school districts and other taxing jurisdictions – is apportioned.
The Receiver of Taxes sends out the tax bills, based on the Tax Warrant and Assessment Roll, and collects the money paid in taxes. The Tax Receiver is also responsible for the collection of Dix Hills Water District payments. The Tax Receiver maintains tax rolls to include change of ownership and a listing of taxes in arrears and calculates taxes on apportionments and erroneous assessments. The office sends out tax bills once a year. The first half payment is due January 10th, and the second half payment is due May 31*.
The Town Board appoints the Assessor. The Receiver of Taxes is elected.
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