- Payment Plan Guidelines
If you cannot pay your taxes in full, a payment plan can help make the balance due easier to manage. Read the guidelines below before you select the button to continue.
Minimum amount due for the State to accept a payment plan:
- For Homestead Benefit and Senior Freeze (Property Tax Reimbursement) repayments or unpaid Cigarette Taxes, you can request a payment plan for any amount you owe; or
- For all other taxes, you must owe $500 or more to request a plan.
What you should know about payment plans:
- You must file all missing State tax returns before we can approve your plan;
- You must include all unpaid balances in your plan;
- The monthly payment request must be at least $25;
- Plans range from three to 60 months. You cannot change the terms of the plan once you enter into an agreement;
- We will continue to add interest to your unpaid balance;
- You will still be subject to all set-off programs until the debt is paid in full. Set-off programs allow the State to apply your refunds, property tax relief, and other government benefits to pay off debt you may owe; and
- For businesses, if you are a responsible person you also must complete the Responsible Person Acknowledgement and Judgment Authorization to receive a payment plan.