Property taxes in Pelham, NY are the sum of four or five separate levies — Westchester County, the Town of Pelham, the Pelham Union Free School District, and either the Village of Pelham or the Village of Pelham Manor — with the school district accounting for roughly half of a typical bill. What you pay depends on your assessed value, which village you live in, and whether your property is classified as homestead (one-, two-, and three-family homes) or non-homestead (commercial, vacant land, larger multifamily).
Who Sends You a Tax Bill
Five taxing authorities can appear on your bill. Westchester County funds regional services. The Town of Pelham levies a general town tax across every property in the town. The Pelham Union Free School District sets its own rate each year through the budget vote typically held in May. On top of those, each of the two incorporated villages — Pelham and Pelham Manor — adopts its own budget and levies a separate village tax, and that line item is the main reason total bills differ between the two communities.1Town of Pelham. Town of Pelham County sewer district charges also show up as separate line items, calculated from assessed value.
Homestead and Non-Homestead Classification
Pelham is an “approved assessing unit” under New York State law, so properties are split into two classes with different rates. Homestead covers one-, two-, and three-family residential homes. Non-homestead covers commercial buildings, vacant land, and larger multifamily structures. The non-homestead rate is higher in every taxing jurisdiction.
For the 2024 assessment year, the school district charged $15.88 per $1,000 of assessed value on homestead property and $21.42 on non-homestead.2Pelham Union Free School District. Pelham Union Free School District 2026-27 Proposed Budget The town general tax ran $0.775 per $1,000 for homestead versus $1.043 for non-homestead.3Westchester County Government. 2025 City Town and Tax Rates A standard single-family home pays the lower rate; a commercial building or large apartment property in the same town pays more per thousand dollars of value.
Current Rates
Rates reset every year as each jurisdiction adopts its budget, so any snapshot ages quickly. The school district homestead rate for the 2024 assessment year was $15.88 per $1,000.2Pelham Union Free School District. Pelham Union Free School District 2026-27 Proposed Budget The town general homestead rate was $0.775 per $1,000.3Westchester County Government. 2025 City Town and Tax Rates Pelham Manor residents have historically paid a higher village rate than Village of Pelham residents because the two villages fund different service levels and carry different debt. For current village and county rates, call the Town of Pelham Receiver of Taxes at (914) 738-1642 or check the Westchester County property tax rates page, which publishes updated rate sheets each year.
How to Calculate Your Bill
The math is simple once you have your assessed value and the rate. Divide your assessed value by 1,000, then multiply by the rate for that jurisdiction. A home assessed at $800,000 at a school homestead rate of $15.88 owes $12,704 in school taxes alone. Repeat for county, town, and village to get the total.
The Town Assessor keeps assessments at a 100% level of assessment, so your assessed value should closely track market value.4Town of Pelham. Assessor That matters when a tax crosses municipal lines, like the school and county levies: New York uses equalization rates to divide those burdens proportionally between towns, and Pelham’s 100% level keeps the adjustment from distorting a Pelham owner’s numbers.5New York State Department of Taxation and Finance. Equalization Rates
Payment Deadlines
Pelham sends three separate bills on three different schedules. Each has its own penalty-free deadline.
- Town and county taxes are due April 1, with the last day to pay without penalty on April 30.6Town of Pelham. Receiver of Taxes
- School taxes are due September 1 and can be split into two installments: the first half by September 30, the second half due January 1 with a deadline of January 31.6Town of Pelham. Receiver of Taxes
- Village taxes are due June 1, with the last day to pay without penalty on June 30.6Town of Pelham. Receiver of Taxes
Late Penalties Differ by Village
The two villages do not use the same penalty schedule. For 2026 village taxes, the Village of Pelham imposes a 5% penalty starting in July and adds 1% each month through March, reaching 13%. The Village of Pelham Manor starts at 2% in July and adds 1% each month, reaching 10% by March.7Town of Pelham. From The Receiver of Taxes
For town, county, and school taxes, New York State law sets the minimum interest rate on late payments at 12% per year, calculated monthly. The actual rate is set annually by the Commissioner of Taxation and Finance and applies to warrants issued for collection periods beginning on or after September 1.8New York State Senate. New York State Real Property Tax Law 924-A – Interest Rate on Late Payment of Taxes and Delinquencies Penalties are not negotiable.
Exemptions That Reduce Your Bill
Several exemptions can shrink your taxable assessed value, and they can be worth thousands a year. You have to apply — none are automatic.
STAR
The School Tax Relief program reduces the school portion of your bill. Basic STAR is available to any owner-occupied primary residence, with no age or income restriction tied to it. Enhanced STAR provides a larger reduction for homeowners 65 and older with household income of $110,750 or less for the 2026–2027 school year.9New York State Department of Taxation and Finance. Types of STAR New applicants receive the benefit as a credit check from New York State rather than a reduction on the bill itself. The savings are the same, but you have to register.
Senior Citizens Exemption
Separate from Enhanced STAR, municipalities and school districts can offer a senior citizens exemption that reduces assessed value by up to 50% for homeowners 65 and older. Each local government sets its own income threshold anywhere between $3,000 and $50,000 for the full 50% reduction. A sliding scale may let seniors with somewhat higher incomes qualify for a smaller reduction, down to 5% for incomes up to $58,400.10New York State Department of Taxation and Finance. Senior Citizens Exemption Because each Pelham jurisdiction sets its own limits, call the Town Assessor to confirm what applies to your property.
Veterans, Disability, and Other Exemptions
Veterans who served during qualifying periods of conflict can receive partial assessment reductions. Homeowners with disabilities and owners of properties with certain energy-efficiency improvements may also qualify. Most of these require you to have owned and occupied the property for at least 12 consecutive months before the filing date, and many require annual renewal or periodic income recertification.10New York State Department of Taxation and Finance. Senior Citizens Exemption The Town Assessor’s office keeps the full list.
Challenging Your Assessment
If your assessed value looks too high next to what your home would actually sell for, you can file a formal challenge. The window is narrow.
File Form RP-524 (Complaint on Real Property Assessment) with the Town Assessor or Board of Assessment Review. In Westchester County, the board meets on the third Tuesday in June, and that is your filing deadline.11New York State Department of Taxation and Finance. Grievance Procedures If you mail the form, it must be received by that date, not just postmarked. Miss it and you lose the right to challenge for the entire year. The strongest grievances include recent comparable sales for similar homes, a professional appraisal, or evidence that the assessor’s records of your property’s condition are wrong.
If the board denies your grievance, owners of one-, two-, or three-family homes can escalate to Small Claims Assessment Review (SCAR) through the county court system. SCAR is less formal and less expensive than a full Article 7 proceeding. You must have filed with the Board of Assessment Review first. If your property’s equalized value exceeds $450,000, the reduction you request cannot exceed 25% of assessed value. The SCAR petition is filed with the County Clerk, with copies served on the school district clerk, the county treasurer, and the assessor within ten days.
What Happens if You Fall Behind
Interest starts accumulating the day after the penalty-free deadline, at the statutory minimum of 12% per year.8New York State Senate. New York State Real Property Tax Law 924-A – Interest Rate on Late Payment of Taxes and Delinquencies Westchester County does not run its own delinquent tax lien sales; the individual municipalities do.12Westchester County Department of Finance. Taxes and Liens
Prolonged nonpayment under New York’s Real Property Tax Law can lead to tax lien enforcement and ultimately an in rem foreclosure, where the municipality takes title. Homeowners have a redemption period to pay the back taxes, interest, and penalties, but once the process starts it keeps moving. Between the 12% minimum interest, monthly penalty increments, and any legal fees added by the municipality, one year of unpaid taxes can grow by 20% or more before the next bill arrives.
The SALT Cap on Your Federal Return
If you itemize on your federal return, Pelham property taxes are deductible as part of the state and local tax (SALT) deduction, but the deduction is capped. For the 2026 tax year, the cap is $40,400 for most filers and $20,200 for married filing separately, as set by the One Big Beautiful Bill Act signed in July 2025. The cap also phases down for taxpayers above certain income thresholds. A Pelham home assessed at $1 million can easily generate $25,000 or more in annual property taxes before New York State income tax enters the picture, so many Pelham owners hit the cap well before they have deducted everything they paid. Anything above the cap provides no federal benefit.