How to Appeal Your NYC Property Assessment

To appeal an NYC property assessment, file an application with the NYC Tax Commission by March 15 for Class 1 homes or March 1 for Classes 2, 3 and 4, using the form for your property type. If the problem is a factual error, such as wrong square footage, also ask the Department of Finance (DOF) to fix it with a Request to Update or Request for Review, but that doesn’t replace a Tax Commission appeal.

The deadlines can’t be extended, and the Commission must receive your application by then. Filing is in person or by mail; the Commission says it is not accepting email filings this year.

Find the right route

Click through to see which filing fits your problem.

Read your Notice of Property Value first

DOF publishes the tentative assessment roll in mid-January (January 15 in 2026) and sends each owner a Notice of Property Value. Challenges can be filed from January 15. Check four things:

• Tax class. See NYC property tax classes 1–4.
• Building facts: units, square footage, year built, building class.
• Market value and effective market value. If your notice lists an effective market value, DOF says you must prove your property is worth less than that to win. See market value vs assessed value.
• Exemptions you expect, such as a senior or veterans exemption.

The yearly timeline

1. Mid-January

   Tentative roll and Notices of Property Value

   Published January 15, 2026 for FY2027. Filing opens.

2. March 1 (March 2, 2026)

   Tax Commission deadline for Classes 2, 3 and 4

   Also DOF’s Request for Review deadline for Class 2 for the 2026–27 roll. 5 PM, received, not postmarked.

3. March 15 (March 16, 2026)

   Tax Commission deadline for Class 1

   Also DOF’s Request for Review deadline for Class 1 for the 2026–27 roll.

4. April 1

   DOF Request for Review deadline for Class 4

   For the 2026–27 roll.

5. May

   Final assessment roll

   DOF finalizes values; personal exemption appeals are due May 31.

6. June – July 1

   New bills; fiscal year starts

   DOF uses the final roll for the new year’s bills; FY2027 began July 1, 2026.

7. Before October 25

   Small claims review (SCAR) petition

   For eligible owner-occupied homes, after a Tax Commission decision.

Which Tax Commission form

The Commission’s general instructions are in Form TC600, which it says to read carefully before filing.

Build your evidence

1. 1

   Class 1 homes: comparable sales

   DOF values Class 1 from sales of similar nearby homes, so your best evidence is recent sales of comparable homes that sold for less. Pull them from Roofy’s NYC sales data or ACRIS (see finding sale prices on ACRIS), and add an appraisal if you have a recent one.
2. 2

   Document condition

   Dated photos, contractor estimates and inspection reports showing defects the comparables don’t have.
3. 3

   Fix the facts with DOF

   If DOF has the wrong square footage or unit count, send the evidence (a survey, plans, the certificate of occupancy) to DOF with a Request to Update or Request for Review. The Tax Commission says it can’t change property details like these, so file both if the error also inflates your value.
4. 4

   Income-producing buildings: real numbers

   Rentals file a TC201 income and expense statement; co-op and condo boards file a TC203. If the assessed value is $5.4 million or more (2026/27 threshold), add a TC309 certified accountant’s statement. Use real figures you can document.
5. 5

   Compare with your effective market value

   Before you file, make sure your evidence points to a value below the effective market value, if your notice shows one. Otherwise a win won’t change the bill.

Co-ops and condos: the board usually files

A co-op building is one tax lot, so its value is challenged for the whole building, typically by the board or managing agent on Form TC101 with a TC203 income and expense statement. Condo units are taxed individually, but a condo board can apply for the units (TC109, with a TC203 income and expense statement when the board is the applicant). If you own an apartment, ask the managing agent whether the building files each year and who its representative is. Any reduction a co-op wins lowers the building’s tax, which flows through maintenance. Buyers can ask about this in co-op due diligence.

After the Tax Commission

The Commission can review whether a property is overvalued, unequally assessed, misclassified or wrongly denied an exemption. It can’t review the tax rates the City Council sets. If you disagree with its result:

• Small Claims Assessment Review (SCAR): under state law, owners of a one-, two- or three-family owner-occupied home used only as a residence can petition after first filing an administrative complaint. In a city of a million or more, the petition is due before October 25, and the fee is $30. The home’s equalized value must be $450,000 or less, or the reduction you ask for can’t exceed 25% of the assessed value (RPTL §730).
• Court review: other owners can bring a court proceeding under Article 7 of the Real Property Tax Law, which normally means hiring a lawyer.

Is it worth appealing? Check the math

A reduction saves assessed value times your tax rate. For a Class 1 home, cutting $3,000 off taxable assessed value saves about $595 a year at the FY2026 rate of 19.843%. Try your own numbers:

For the whole picture, read how your NYC property tax bill is calculated. This is general information; the Tax Commission and DOF pages linked above are the official rules.