A Saint James tax bill is assembled from several taxing districts, and the Town of Smithtown prints each one on the Town's rate sheet. Here is how the bill is built, when it is due and what changes after a sale for Saint James homes.
TL;DR
- The Town of Smithtown Receiver of Taxes sends one bill a year around mid-December. The first half is due January 10 and the second half May 31, with no grace periods.
- The Town's 2025-26 rate sheet lists the St. James Fire District and St. James Water District together on tax codes 49 and 76, with a total rate of 2,721.774 per $1000, up 4.22% from 2,611.681.
- The Town collects school taxes only as an agent, so questions about that line go to the district.
- Smithtown's assessment calendar runs March 1 taxable status date, May 1 tentative roll and Grievance Day on the third Tuesday in May.
- A buyer registers for the STAR credit, and the first year may carry the prior owner's STAR exemption.
Table of contents
- Who sends the bill and when it is due
- What the rate sheet shows for Saint James
- Questioning an assessment
- STAR and exemptions after a sale
- Related pages
Who sends the bill and when it is due
The Town's Receiver of Taxes page lists the payment dates: the first half is payable by January 10 without penalty, and the second half by May 31, extended to June 1 for 2026, with no grace periods. The property tax page adds that the tax year runs December 1 to November 30 and that bills go out once a year around mid-December. After the annual deadline, taxes are payable to the Suffolk County Comptroller.
The Town also answers two questions that come up around a sale. A buyer of Smithtown property is asked to contact the Receiver of Taxes for a current bill and the next due date, according to the Town's answer on new purchases. And an owner who does not receive a bill still owes it, along with any penalties and interest, per the answer on missing bills.
What the rate sheet shows for Saint James
The Town's 2025-26 tax rate sheet lists each levy and the area it applies to. A hamlet bill draws on Suffolk County, the community college and the district court as town-wide levies, then Suffolk County Police, the Town and Highway lines, the Smithtown Library district, a fire district, lighting and, where it applies, a water district. The sheet lists the St. James Fire District at 132.035 per $1000 of taxable value and the St. James Water District at 3.635. Its tax code table puts both on codes 49 and 76, with a total rate of 2,721.774 per $1000 for 2025-26 against 2,611.681 the year before, a 4.22% change.
The sheet notes that the Town collects school taxes as an agent, with questions about them going to the district. It also carries separate headings for the incorporated villages of Nissequogue and Head of the Harbor, so this guide covers the hamlet.
Questioning an assessment
According to the Assessor's key dates page, the taxable status date and the exemption filing deadline are both March 1, the tentative roll is filed May 1, Grievance Day is the third Tuesday in May, and the final roll is filed July 1. The Assessor's appeal process page says an owner who disagrees with an assessment can first ask the Assessor's Office for an informal review, and can then file a complaint with the Board of Assessment Review by the third Tuesday in May.
STAR and exemptions after a sale
The New York State Tax Department's page for new homebuyers says a buyer registers online for the STAR credit once the home is a primary residence, and that in the first year a buyer may receive the prior owner's STAR exemption instead. Other exemptions are mostly offered at the discretion of the local taxing jurisdiction, so the Assessor is the office that confirms what applies. In Smithtown, exemption applications are due by March 1.
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