How do I appeal my property tax assessment in New York?
New York property assessments are governed by Real Property Tax Law (RPTL) Articles 5 and 7, with very different rules for NYC versus the rest of the state.
1. NYC Tax Commission
For Manhattan, Bronx, Brooklyn, Queens, and Staten Island, the NYC Tax Commission (NYC Charter §§ 153–168) handles initial reviews. File Form TC101 (assessed value under $750,000) or TC108 (larger) by March 1 for Class 1 (1-3 family homes) and March 15 for Classes 2-4 (apartments, commercial). Then you may file an Article 7 petition in NY Supreme Court by October 24.
2. Outside NYC — Grievance Day
Local Boards of Assessment Review (BAR) hear complaints on Grievance Day, the fourth Tuesday of May (RPTL § 512), with variations for some counties. File Form RP-524 with comparable sales, recent appraisal, photos, or proof of inequality (ratio of your assessment vs. similar properties).
3. SCAR (Small Claims Assessment Review)
After an unfavorable BAR decision, owner-occupiers of 1-3 family homes can file a SCAR petition with the County Clerk within 30 days (RPTL § 730). $30 filing fee; hearing officer is an attorney; informal rules of evidence.
4. Article 7 Tax Certiorari
For larger or commercial properties, file a tax certiorari proceeding in Supreme Court within 30 days of the final assessment roll under RPTL § 702. Discovery and trial follow civil rules.
5. STAR & Senior Exemptions
Don't overlook the STAR exemption (RPTL § 425), Enhanced STAR for seniors, and the senior citizens exemption (§ 467).
This is legal information, not legal advice.
- High-value commercial property Article 7 tax certiorari proceeding
- Complex valuation methodology dispute or condo/co-op assessment
- Court appeal after BAR or Tax Commission ruling
- N.Y. Real Prop. Tax Law § 512
- N.Y. Real Prop. Tax Law § 524
- N.Y. Real Prop. Tax Law § 702
- N.Y. Real Prop. Tax Law § 730 (SCAR)
- N.Y. Real Prop. Tax Law § 425 (STAR)
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.