Property Tax Appeal Process in New York City

Updated September 2026. Applications for the current cycle closed in March; the next filing window opens when the tentative roll is published on or around January 15, 2027, with deadlines of March 1 and March 15, 2027. If you received a non-primary residence surcharge notice, that clock is separate, and the response deadline is October 6, 2026: see the surcharge, explained.

In New York City you do not appeal your property tax bill. You appeal the assessment behind it: the value the Department of Finance assigned to your property, the tax class it was placed in, or an exemption that was denied or left off. Get the assessment corrected and the tax follows.

Two separate tracks exist for doing that, and they are often confused. This guide walks through both, the calendar they run on, the forms, and what happens after you file.

MGNY prepares NYC property tax appeals and coordinates Department of Finance review requests where appropriate. Start with the notice, property address and the issue you want reviewed. Discuss an assessment review with MGNY before deciding which filing route applies.

The two ways to challenge a NYC assessment

The Tax Commission appeal is the one with teeth, and it is what people usually mean by a New York property tax appeal. The Request for Review is a lighter administrative correction, useful for clear factual errors, and the two can run in parallel.

The annual calendar

The whole process keys off the tentative assessment roll, published on or around January 15 each year. That is when your Notice of Property Value (NOPV) arrives, showing the market value and assessed value Finance intends to use for the tax year that begins July 1.

• On or around January 15: tentative roll and NOPVs published.
• March 1: Tax Commission deadline for tax class 2, 3 and 4 properties.
• March 15: Tax Commission deadline for tax class 1 properties.
• January 15 to May 25: the Change by Notice period, during which Finance may revise the roll; most properties revised in this window receive their new notice before their hearing date.
• May 25: the roll becomes final, and the tax year beginning July 1 is billed on it.

The deadlines are received-by deadlines, not postmark deadlines, and the Tax Commission does not extend them. An application that arrives March 2 is an application that waits a year.

How do you appeal, step by step?

1. Read the NOPV. Check the market value, the assessed value, the tax class, and the exemptions listed. Each of those is a separate ground for review. The way Finance turns market value into assessed value, including the 6% and 45% assessment ratios, is covered in Assessment Basics, Part II.

2. Pick the correct application form. The Tax Commission is strict about this:

• TC108: valuation claims for all tax class 1 properties
• TC101: valuation claims for class 2 or 4 properties other than condominium units
• TC109: valuation claims for condo units in class 2 or 4
• TC106: claims about tax classification or nonprofit and commercial exemptions (J-51, 421-a); if you file TC106, all valuation claims go on that same form

3. Attach the schedules the form requires. Income-producing properties file a statement of income and expenses: TC201 for rentals, TC203 for cooperatives and condominiums where the board is the applicant. If the assessed value is $5 million or more, an accountant’s certification on TC309 is required. The TC600 instructions govern the whole package, and an application missing its schedules is an application the Commission can refuse to review.

4. File so it is received by the deadline. In person or by mail at the Tax Commission, One Centre Street, Room 2400, or at a Department of Finance Business Center in any borough (addresses below).

5. The hearing. Hearings are scheduled by property type through the year. The record you kept is the case you have: rent rolls, operating expenses, and any vacancy or condition that cost you revenue, documented and explained. A recent purchase or an appraisal helps where the numbers support your claim.

6. The offer. The Tax Commission may offer a reduction, or none. An accepted offer is applied to the assessment; if the roll has already gone final, the correction comes back through a revised bill or refund. Declining an offer keeps your further options open.

What documents are needed for a property tax appeal?

The foundation of a successful appeal is record keeping through the year, not a scramble in February. For income-producing buildings: monthly rental revenue, operating expenses, leases and the rent roll, with vacancies tracked and every revenue loss documented. For any property: the NOPV itself, photographs of physical condition, and a closing statement or appraisal if the property recently traded. Larger properties add the TC201 or TC203 schedule and, at $5 million or more of assessed value, the TC309 accountant’s certification. Much of this is the same data an owner already assembles for the annual RPIE filing.

Deadline exceptions worth knowing

• If Finance issues a Revised NOPV dated after February 1 that raises the assessed value or removes or reduces an exemption, you get 20 calendar days from the date of the revised notice, even though the March deadline has passed.
• If Finance sends a decision about a personal exemption dated after May 1, you have 30 calendar days from the date on the notice.
• Personal exemption appeal forms (senior, disabled, clergy, veteran, STAR) run on their own May 31 deadline, but a value claim still must be filed by March 1 or March 15.
• If you are asking for a different tax class, the deadline that applies is the one for the class printed on your NOPV, not the class you want.

The DOF Request for Review

The Request for Review asks the Department of Finance to reconsider its market value estimate based on financial data, comparable sales, use or classification, or physical condition. It is filed online at nyc.gov/assessments (“Challenge Your Assessment”) or by mail to the Property Division at 66 John Street. For the 2026 roll the deadlines were March 2 (class 2), March 16 (class 1) and April 1 (class 4); the pattern repeats each year with the exact dates printed on the forms. Finance may lower, raise, or leave the value unchanged, and its decision is final: there is no appeal from a Request for Review. That is why the Tax Commission application, with its firm rights and hearing, is the track a serious challenge runs on, with the RFR alongside it when the facts fit. Our Finance Department appeals page covers when the RFR is worth filing.

What if the Tax Commission does not reduce it?

An owner who receives no offer, or declines one, can take the dispute to court: a tax certiorari proceeding in State Supreme Court for commercial and larger residential properties, or the small claims route for owner-occupied one- to three-family homes. Court review runs on a scale of years rather than months. And because each assessment year stands alone, filing again the following January costs nothing in rights: many reductions land in the second or third consecutive year of appealing, on the strength of the record built in the first.

Property tax appeals in every borough

The process is identical across Manhattan, Brooklyn, Queens, the Bronx and Staten Island: one Tax Commission, one set of forms, one calendar. The difference is the property mix, from Staten Island and Queens class 1 homes filing TC108 to Manhattan and Brooklyn rental buildings filing TC101 with a TC201 schedule. Applications can be filed in person at any Department of Finance Business Center:

• Manhattan: 66 John Street (at William Street), 2nd floor
• Brooklyn: 210 Joralemon Street
• Queens: 144-06 94th Avenue (at Sutphin Blvd), 1st floor
• Bronx: 3030 Third Avenue (at East 156th Street), 2nd floor
• Staten Island: 350 St. Marks Place (at Hyatt Street), 1st floor

Commercial property tax appeals

For commercial and large residential buildings the appeal is won or lost on the income approach: the TC201 income and expense schedule, consistency with the RPIE on file, and the accountant’s TC309 where required. Assembling that package, arguing it at the hearing, and knowing when a certiorari filing is worth the years it takes is the core of our Tax Commission appeal practice.

The judicial stage has its own name and its own clock: what tax certiorari is covers it. The document that starts the whole calendar, the January notice, is read line by line in the NYC Notice of Property Value.

Frequently asked questions about NYC property tax appeals

How long does the property tax appeal process take?

Most applications filed by the March deadline are heard and decided within the same tax year, so an accepted reduction shows up in that year’s taxes. Court review after the Tax Commission runs on a scale of years.

What is the deadline for a property tax appeal in NYC?

March 1 for tax class 2, 3 and 4 properties and March 15 for tax class 1, and the application must be received by then, not postmarked. The exceptions: a Revised NOPV dated after February 1 that hurts you gives 20 days from its date, and a personal exemption decision dated after May 1 gives 30 days.

What documents are needed for a property tax appeal?

The NOPV, the correct application form (TC108, TC101, TC109 or TC106), and its schedules: TC201 income and expenses for rentals, TC203 for co-op and condo boards, TC309 accountant’s certification at $5 million or more of assessed value, plus rent rolls, leases, and documentation of vacancies or conditions that cost revenue.

Can I file a property tax appeal myself?

Yes, especially for a class 1 home on TC108. Income-producing and higher-value properties are less forgiving: the wrong form or a missing schedule can void the review, and the hearing is an exchange with an assessor over valuation methodology. That is where representation earns its keep.

How much does a property tax appeal service cost?

Fee structures in NYC are commonly performance-based, a share of the savings actually achieved, so owners rarely pay for an appeal that produces nothing. MGNY’s consultation is free at (212) 343-1111, and you engage us only if you want the appeal handled for you.

What happens if the Tax Commission denies my appeal?

Nothing is lost. You can take the dispute to court (tax certiorari, or small claims for owner-occupied one- to three-family homes), and you can file again next January: each assessment year stands alone, and repeat filings often succeed on the record the first year built.

Sources: NYC Tax Commission, “Challenging Notice of Property Value” and the TC600 instructions, read September 2026; NYC Department of Finance Request for Review forms for the 2026 roll, read September 2026.

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