Updated September 2026. DOF published a supplemental market value roll on July 24, 2026 for the new non-primary residence surcharge, exemption applications are due October 6, 2026, and the first charges land on the bill due January 1, 2027. DOF’s old about-dof address now 404s; the live About page is nyc.gov/site/finance/about/about-us.page.

The New York City Department of Finance, DOF for short, decides what your building is worth, bills you for it, records your deed and collects your business taxes and your parking tickets. This page is a signpost: the right page for each job, what DOF will not do, and the line between it and the body that hears appeals. The arithmetic sits in how NYC property tax works.

What is the NYC Department of Finance (DOF)?

In its own words DOF “collects the revenues that make every city service possible.” The scale, from its About page as updated July 24, 2026: $56 billion collected, approximately 1.1 million taxable properties carrying a total market value of more than $1.7 trillion, and a $10 billion treasury. Property tax alone was 41% of every city tax dollar collected in fiscal year 2026.

Underneath, DOF is six businesses sharing a logo:

• Property valuation, assessment and billing. It values every lot yearly, publishes the roll, mails the Notice of Property Value and bills.
• The City Register and ACRIS. DOF “records and maintains public property records,” meaning deeds and mortgages.
• Business and excise taxes. Commercial rent, hotel room occupancy, unincorporated business, mortgage recording and real property transfer tax.
• Parking tickets and camera violations. DOF collects and processes the payments, and adjudicates parking tickets.
• The Sheriff’s Office and the courts desk. Through the Sheriff DOF “acts as the City’s chief civil law enforcer”: warrants, auctions, civil law enforcement. Cash bail and court and trust funds sit in a separate DOF unit.
• Exemptions and abatements. The co-op and condo abatement, SCHE, DHE, veterans, non-profit, ICAP, Rent Freeze.

Which DOF page do you actually need?

Searches for “dof nyc” usually want one specific page, so here is the short list with live addresses:

What does DOF do for a property owner during the year?

January, the tentative roll and the notice. The tentative roll is published in January and the annual notice is mailed the same month. DOF is blunt about it: “The NOPV is not a bill, and no payment is required.” It carries the values for the tax year starting the following July, and every appeal argues with it. Our walk-through is the Notice of Property Value, explained.

May, the final roll. It is published in May, and a value changed since January produces a Revised Notice of Property Value.

June, the bills. The fiscal year runs July 1 to June 30, and bills are posted “about a month before your taxes are due,” so the July 1 bill reaches you in June. Assessed value of $250,000 or less bills quarterly, on July 1, October 1, January 1 and April 1; above that, semi-annually on July 1 and January 1.

March 15, the main homeowner exemptions. SCHE is the pattern: every owner 65 or older unless they are spouses or siblings, combined income no more than $58,399, and you “must apply or renew by March 15.”

June 1, RPIE. Owners of income-producing property with an actual assessed value above $40,000 on the tentative roll must file an income and expense statement or a claim of exclusion, and filers whose actual assessed value is $750,000 or more add a rent roll. RPIE-2025 was due June 1, 2026, DOF uses it to value the property for the next tax year, and the non-filing penalty runs from $300 to $100,000 by assessed value, while a missed claim of exclusion is $100 the first year. See RPIE filing.

New this cycle, the surcharge roll. Read DOF’s caveat: “The listing of property on this roll does not mean that it is subject to the surcharge,” and “the vast majority of listed properties will not receive such a notice.” For tax years 2026-27 and 2027-28 it may reach one-, two- and three-family homes DOF values at more than $5 million and condo or co-op units DOF values at $1 million or more. Details in the surcharge, explained.

How do you look up a NYC property on a DOF portal?

Two portals, different jobs. The Property Tax Public Access portal is the tax account: “look up information about a property, including its tax class and market value,” “view your property tax bills, annual notices of property value (NOPV), and other important statements,” and apply for exemptions. It runs an address search, a BBL search and an REUC search. The Property Information Portal, which DOF reaches through a stub named digitaxmaps, is the map side of the same lot. The Public Access portal takes an address or a BBL, first digit the borough:

For the deed rather than the tax account, use ACRIS, which covers records and document images “for Manhattan, Queens, Bronx, and Brooklyn from 1966 to the present.” Two traps: Staten Island deeds go to the Richmond County Clerk, though the transfer tax return is still filed through ACRIS with paper on top; and ACRIS caps daily bandwidth at 400 MB, with DOF warning it “may deny future access to IP addresses that violate this policy,” so bulk downloading risks losing access.

How do you pay a NYC property tax bill, and where?

Online is the default: “Property tax payments can be made online at CityPay.” Tickets, business and excise taxes and OATH ECB judgments go through e-Services. On a mailed payment DOF counts “the postmark date on your envelope.” Quarterly payers get a grace period to the 15th; past it, interest runs from the original due date and compounds daily. Paying ahead earns a discount: 0.50% of the full year’s tax if you pay it all by the July due date, 0.33% on the last three quarters if you pay the remainder in October, or 0.17% on the last six months if you pay the balance by the January due date.

In person, five business centers, all open 8:30am to 4:30pm Monday to Friday, closed public holidays. The offices sharing those addresses keep their own hours: the Brooklyn Sheriff runs 9:00am to 5:00pm, and Manhattan’s Cash Bail and Court and Trust counter opens 9:00am to 4:30pm on Mondays and Tuesdays only. They “collect payments, hold parking ticket hearings, and receive deeds and mortgages for recording (except for Staten Island).” Book first at nyc.gov/dofappointments: “Unless you have a vehicle that has been booted or towed, please schedule an appointment before visiting a DOF business center.”

How do you reach the Department of Finance?

By phone, 24 hours: 311, or 212-NEW-YORK, which is 212-639-9675, from outside the city. That same number is the TTY line for general inquiries, and the business centers have a separate TTY line at 212-504-4115. The contact page lists no separate property tax hotline, and nearly every topic on it has its own online form.

By mail, general correspondence goes to the NYC Department of Finance, Correspondence Unit, 66 John Street, 13th Floor, New York, NY 10038. Two rules attach: no payments there, and “walk-ins will not be seen at this location.” Exemption applications have their own address, P.O. Box 311, Maplewood, NJ 07040-0311; every other form goes to “the mailing address indicated on the form or application.”

What does DOF not do, and who handles it instead?

DOF sets values and sends bills. It does not decide appeals of its own work. That is the New York City Tax Commission, “the City of New York’s forum for independent administrative review of real property tax assessments set by the Department of Finance,” and on appeal it “can reduce your property’s assessment, change its tax class, and adjust exemptions.”

DOF also no longer runs STAR: it “no longer administers the STAR and E-STAR benefits and does not accept STAR or E-STAR applications,” which now belong to New York State. Rent regulation is not DOF either. Its contact page routes Mitchell-Lama and Article XI co-ops to Housing Preservation and Development at 212-863-8494, and rent stabilization belongs to the state agency in our guide to DHCR. Code questions go to the Department of Buildings.

What do you do when DOF gets it wrong?

Pick the right filing, because the two are not interchangeable. A Request for Review asks DOF to reconsider how it valued the property, and it reaches a description only where the error is ministerial or a mistaken conclusion of fact; DOF’s general page gives March 15 for tax class 1 and April 1 for every other class, and its 2026-27 forms carry March 16, 2026 for class 1, March 2, 2026 for class 2 and April 1, 2026 for class 4. DOF publishes no class 3 form, and class 3 utility property falls under the general April 1 date. DOF warns that it “is not a substitute for appealing your property’s assessed value with the Tax Commission.” A stale description is corrected with a Request to Update. Our service page is Finance Department appeals.

An appeal of assessed value is an Application for Correction to the Tax Commission, due March 1 for classes 2, 3 and 4 and March 15 for class 1, and “appeals received after these dates will not be granted.” If the notice shows an effective market value, you must beat that number, not the headline one. See Tax Commission appeals, then tax certiorari.

DOF questions, answered

What does DOF stand for in NYC?

DOF is the New York City Department of Finance: property valuation and billing, business and excise taxes, the City Register, parking violations, and the Sheriff.

How do you look up a property with DOF?

Search a836-pts-access.nyc.gov/care by address or BBL, or propertyinformationportal.nyc.gov for the map view. A BBL starts with the borough digit, 1 through 5.

Where do you pay DOF in person?

At one of five business centers, one per borough, open 8:30am to 4:30pm Monday to Friday. Book at nyc.gov/dofappointments first, unless your vehicle was booted or towed.

What is the DOF phone number?

Call 311 inside the city or 212-639-9675 from outside it, 24 hours. The same number is the general-inquiry TTY line, and 212-504-4115 is the TTY line for the business centers.

What is the difference between DOF and the Tax Commission?

DOF sets the assessment and issues the bill. The Tax Commission is the independent body that reviews assessments DOF has set, and on appeal it can reduce an assessment, change a tax class or adjust exemptions.

How do you correct a wrong property tax bill?

Trace the error first. A wrong description or market value is a Request for Review with DOF. A wrong assessed value is a Tax Commission application. A missing exemption is an application to DOF, and SCHE, DHE and the veterans exemption all close on March 15.

What does it cost to ask MGNY?

Nothing. A real person answers at (212) 343-1111, right away, and the consultation is free. You engage us only if you want the work handled for you. MGNY has worked NYC property tax since 2008, with $50M+ in tax refunds secured for owners, 900+ developments with tax abatements secured and $30B+ represented in appeals.

Sources: NYC Department of Finance pages on About Us, contact us, the five business centers, business center services, appointments, bills and payments, due dates, the Notice of Property Value, assessments, assessment definitions, challenging your assessment, tax benefits, SCHE, STAR, RPIE, ACRIS, camera violations, business taxes and the surcharge; the DOF Property Tax Public Access portal; the NYC Tax Commission homepage; and the Finance data dictionary on NYC Open Data dataset 8y4t-faws. All read September 4, 2026. Quotes come from rendered page text only, not from HTML comments. MGNY Consulting is a private consulting firm and is not affiliated with the NYC Department of Finance or the NYC Tax Commission.

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