Back to Property and Casualty Insurance Companies main page
Insurance companies must submit both their data file and electronic payment through the Fire Tax Payment application on the DFS Portal.
Insurance companies should use the DFS Fire Tax Data Template to upload fire tax data.
Note:
- Fire tax data must conform with the Data Template for the submission to be accepted.
- A separate Template should be used for one data file per company (NAIC number).
- Insurance Groups will have the option to submit a separate data file and payment for each NAIC number or may upload multiple data files for each NAIC number in the group and make a single electronic payment for all data files.
- Stock Insurance companies are required to submit all payments to fire codes 1409 and 6079-6083 directly to the City of Buffalo and the NYC Fire Department (FDNY), respectively, in accordance with New York Insurance Law section 9104. The system will not accept fire tax data assigned to these fire codes from Stock Insurance companies.
- Mutual Insurance companies will be able to submit Zero Filings through this new system.
- The system will not accept a submission where the amount attributable to fire code 9999 exceeds 3% of the total amount for that NAIC number.
Once payment is submitted, a notification will be sent to the registered email address with the details of the transaction. You can track payments with the information in that email.
Getting started
Those conducting business on behalf of a regulated entity must use DFS ID to access the DFS Portal.
Users must receive an invitation to DFS ID from their Entity Administrator. You will use DFS ID credentials and multi-factor authentication (MFA) to log in, so be sure to have or download an authenticator app (e.g., Google or Microsoft Authenticator) to an available mobile device before getting started.
To get started, use the DFS Portal button below and sign in using your DFS ID credentials:
- Learn more about DFS ID.
Once you can access the DFS Portal, use the Ask for Apps tab and ask for FireTax Payment Application. Enter either the Company Name(s) or NAIC Number(s). You may enter multiple Company Name(s) or NAIC Number(s) in one request. A menu will appear containing the Company Name(s) that you entered; click on the desired Company Name(s), then click Submit. You will receive a message stating your request has been received and an email when the request is approved. Once access has been granted, you will see a link to the FireTax Payment Application in the My Apps tab.
Report of Fire Tax Paid
Foreign and alien stock and mutual insurance companies authorized to transact fire insurance business in New York State are required to pay an annual fire insurance premium tax of 2% on premiums written on property located in the State for any insurance against loss or damage by fire.
Foreign and alien stock companies, pursuant to Insurance Law § 9104, must file and make payments by March 1, or next business day when the due date falls on a weekend, for amounts due related to the preceding calendar year. Foreign and alien stock companies, pursuant to Insurance Law § 9105, must file and make payments by February 15, or next business day when the due date falls on a weekend, for amounts due related to the preceding calendar year. Late filings are subject to penalty and interest pursuant to Insurance Law §9109.
Filings and payment are to be submitted through the new secure Fire Tax Payment and Data Submission Portal in the DFS website.
Distribution of Funds and Direct Deposit
DFS requires participation in the direct deposit program for distribution of foreign fire tax funds that are payable on or before July 1 of each year.
If you received the prior year distribution by direct deposit and the bank account information remains the same for the current year, no action is necessary. If your bank account information has changed from last year, in addition to completing a new Direct Deposit Authorization Form with the updated information, please also provide a copy of a voided/cancelled check or other bank documentation so that the routing and account numbers can be verified.
The completed form and supporting account documentation are required to be submitted by June 15th of the distribution year to [email protected].
FAIR Plan Information
On January 9, 2026, the New York Property Insurance Underwriting Association sent to all member companies reports for the calendar year ended December 31, 2025. The following is a summary of this information for inclusion in the Report of Premiums.
- Line A01a = 2025 company participation percentage times 15,989,287
- Line B02a = 2025 company participation percentage times 20,855,599
- Line A01b = 2024 company participation percentage times -218,295
- Line B02b = 2024 company participation percentage times -449,151
Company participation rates are available on the Property Insurance Plans Service Office website at https://www.pipso.com. Questions about the above figures or a company’s participation rate should be directed to the New York Property Insurance Underwriters Association by email to [email protected] or by calling (212) 208-9700
Street Listings
Fire Department/District street lists are available on the DFS Portal. Find your Fire Department/District by typing the name or code (do not hit enter) and then choosing from the dropdown menu.
Note: Please review the streets listed for accuracy. It is the responsibility of the Fire Department/District to notify the DFS of any changes or corrections to the Street Listings via email to [email protected]
Questions
Contact your Entity Administrator with questions regarding access to DFS ID. If you have questions concerning anything else, review the Fire Tax FAQs or contact DFS by email at [email protected].