DOF Request for Review and NYC Assessment Corrections

MGNY Consulting prepares and files NYC Department of Finance Requests for Review and coordinates them with Tax Commission appeals where appropriate. A review starts with what is wrong on the Notice of Property Value: the valuation, the descriptive record, or an assessment, tax-class or exemption determination. Those issues can require different forms.

Request a review of your property notice or call (212) 343-1111 with the notice and property address.

The wider picture, both tracks and the whole calendar, is set out in our guide to the property tax appeal process in New York City.

What is a DOF Request for Review?

A Request for Review (RFR) asks DOF to reconsider the valuation behind the Notice of Property Value using supporting information. It is reviewed by the same agency that issued the notice. Use the form for the property’s tax class and explain the particular valuation issue.

The RFR does not provide a general route to contest every tax issue. DOF directs owners to a Request to Update (RTU) for descriptive information such as property characteristics. An RFR may also address a ministerial clerical or descriptive error, or a mistaken factual conclusion that meets DOF’s evidence requirements. The assessment and valuation forms page explains those limits and the separate Request for Administrative Review for eligible clerical or factual errors. Tax Commission applications independently address assessed value, tax class and qualifying exemption claims.

Issue	Route to review
Disagreement with the valuation behind the notice	DOF Request for Review for the applicable tax class
Incorrect descriptive property information	DOF Request to Update
Assessed value, tax class or exemption claim	Timely Tax Commission application on the correct form
Eligible clerical or factual error in assessment or tax	DOF Request for Administrative Review; not a challenge to valuation methodology

These routes have different purposes. A submission to DOF does not extend the Tax Commission deadline or take the place of its application.

When is the Request for Review deadline?

For the 2026/27 annual assessment cycle, DOF’s RFR deadlines were March 16, 2026 for Tax Class 1, March 2, 2026 for Tax Class 2 and April 1, 2026 for Tax Class 4. These dates have passed. Use DOF’s instructions for the applicable cycle to confirm the relevant form and dates. A revised notice or a different correction request requires its own review; do not apply the annual RFR calendar to every DOF submission.

The class a property is in is printed on the notice itself, and our guide to the tax classes explains how New York City sorts property into them.

What can an RFR actually fix?

The RFR is used to present evidence about the valuation, such as the financial information or comparable sales relevant to the property and its tax class. The form and supporting records should identify the exact point being disputed. Building measurements, use and occupancy may help identify a problem, but a descriptive correction can require an RTU rather than an RFR.

DOF’s class-specific forms state that review can increase, decrease or leave the property’s market value or classification unchanged. A lower figure or an immediate tax saving is not guaranteed. Any approved change must be checked against the resulting assessment record and tax bill.

Preserving the independent appeal

A DOF Request for Review does not substitute for a timely Tax Commission Application for Correction. The Tax Commission route preserves access to independent administrative review and, where applicable, later judicial review through counsel.

MGNY coordinates the filings where both routes are appropriate. Each application still needs its own grounds, evidence and deadline. Waiting for a DOF response does not extend the Tax Commission calendar.

How does MGNY handle a Finance Department appeal?

MGNY reads the notice against the building’s records, assembles evidence for the valuation issue, prepares the RFR and tracks DOF’s response. Where independent review is needed, the Tax Commission application is coordinated on its own calendar. Our RPIE practice helps keep the income and expense record consistent across related filings.

Records to bring to the review

• The current Notice of Property Value, any revised notices and the property address or borough-block-lot.
• A short description of the figure or property information you believe is wrong.
• Documents supporting that concern, such as relevant income and expense records, a rent roll, sale information or building records.
• Previous DOF requests, Tax Commission applications and decisions concerning the property.

Contact MGNY about a valuation or property-record issue. Bring the notice so the discussion starts with the appropriate correction route.

Frequently asked questions about DOF appeals

What is a Request for Review?

A DOF Request for Review asks Finance to reconsider the valuation behind the Notice of Property Value using supporting information and the form for the property’s tax class. Descriptive property updates and Tax Commission assessment, tax-class or exemption claims can require separate forms.

When are the RFR deadlines?

The 2026/27 annual RFR deadlines were March 16, 2026 for Class 1, March 2, 2026 for Class 2 and April 1, 2026 for Class 4. These dates have passed. Confirm the dates and form for the applicable cycle with DOF; other correction requests may follow different timing.

Is there a board of equalization in NYC?

Owners arriving from other states often look for one. New York City does not use that name: the working forums are Finance’s own Request for Review and, for independent review, the NYC Tax Commission.

Does MGNY handle appeals in every borough?

MGNY handles DOF Requests for Review across Manhattan, Brooklyn, Queens, the Bronx and Staten Island. The applicable form and deadline depend on the property’s tax class and the type of request.

What happens if Finance does not act on the RFR?

A pending DOF request does not extend the Tax Commission filing deadline. Where a Tax Commission claim is appropriate, its application must be filed on time so independent review is preserved regardless of the DOF response.

Reading the Notice of Property Value that this review answers, and what the judicial stage called tax certiorari involves, are covered separately.

Our borough pages provide local property-tax context for Brooklyn, the Bronx, Queens, Manhattan and Staten Island. Use the current RFR form for submission instructions: DOF recommends online filing, and the Tax Class 2 form gives a central mailing address for paper submissions.

Our guide to the NYC Department of Finance names the business centers, the portals and the deadlines a Request for Review runs on, and the property tax bill page shows where a correction lands.

Official references: DOF assessment and valuation forms and the 2026 Tax Class 2 RFR instructions, which explain the review limits and the separate Tax Commission application.