New York property tax appeal · deadlines, forms & how to file
How to appeal your New York property taxes
Most New York homeowners file a grievance (Form RP-524) with their town or city Board of Assessment Review on Grievance Day, commonly the fourth Tuesday in May. If the BAR denies relief, owners may pursue Small Claims Assessment Review (SCAR). New York City and Nassau County use their own separate processes and earlier deadlines.
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See how the New York process worksNew York appeal deadline
Filing deadlineNext deadline: around May 25, 2027
Grievance Day, in most of the state the fourth Tuesday in May, but it varies by municipality.
Outside New York City and Nassau County, you file Form RP-524 on your municipality's Grievance Day, commonly the fourth Tuesday in May, but towns set their own dates. New York City (NYC Tax Commission) and Nassau County (Assessment Review Commission) run entirely separate systems with earlier deadlines. Always confirm with your local assessor.
How a New York appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? New York has 9 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Non-resident owner's information request and deferred hearing date (statewide, outside NYC/Nassau)
A property owner who does not reside in the municipality may file a written request for a list of their property, the assessed value, and the time and place for hearing grievances; the assessor must mail the information no later than five days after completion of the tentative roll. A non-resident owner may also request a hearing date AFTER Grievance Day, but must still submit Form RP-524 on or before the regularly scheduled Grievance Day; the BAR must set a date no later than 21 days after Grievance Day.
When:
primary source · verified
Petition to the BAR for correction of a FINAL assessment roll (RPTL §553)
Before adjourning the grievance hearing, the chair of the board of assessment review must designate the dates on which the BAR will reconvene to review petitions filed under RPTL §553 for the correction of FINAL assessment rolls. This is a limited post-roll correction remedy (clerical errors, unlawful entries, errors in essential fact) — it is NOT a substitute for a timely grievance.
NYC — Request for Review (RFR) with the Department of Finance
Separate from the Tax Commission. Used to ask DOF to reconsider the TENTATIVE ASSESSED VALUE where there is an error in valuation, or a clerical/descriptive error that is ministerial in nature or the result of a mistaken conclusion of fact (a mistaken conclusion of fact is correctable only if it can be unambiguously resolved using documents or information created by a City agency as of January 5, the taxable status date). An RFR CANNOT correct errors resulting from discretionary judgment (other than valuation errors) or errors based on interpretation of law, regulation or policy. FILING AN RFR IS NOT A SUBSTITUTE FOR A TIMELY TAX COMMISSION APPLICATION.
When:
primary source · verified
NYC — Request to Update (RTU) property description
Corrects descriptive property information shown on the most recent Notice of Property Value (property characteristics, classification, descriptive data). Timing determines which roll is updated: filed August 31 through mid-April, approved updates appear on the FINAL roll published in June; filed mid-April through August 30, approved updates appear on the TENTATIVE roll published the following January. Separate forms exist for vacant land and for Tax Classes 1, 2 and 4. Not a substitute for a Tax Commission application.
When:
primary source · verified
NYC — Request for Administrative Review (Clerical Error Remission)
Corrects clerical errors (transcription or computational mistakes that are purely ministerial) and factual errors that can be unambiguously resolved using documents or information created by a City agency as of January 5 of the applicable tax year. Cannot be used to challenge valuation methodology. Form: pro-1608.
When:
primary source · verified
NYC — personal exemption appeals to the Tax Commission
Forms TC600PE, TC106A (senior and disabled person exemptions), TC106CV (clergy or veterans' exemptions) and TC106S (STAR / Enhanced STAR). These are separate from a value claim: to also have the ASSESSED VALUE reviewed, a separate TC108/TC101/TC109 must be filed by the March 1 / March 15 deadline.
When:
primary source · verified
NYC — Non-Primary Residence Surcharge Appeal
A distinct NYC Tax Commission appeal track (Form TC107SUP, Supplemental Surcharge Application) noted on the Tax Commission homepage and Forms pages.
Article 78 review of a SCAR hearing officer's decision
A SCAR decision is final and binding, except that it may be reviewed in a proceeding under CPLR Article 78. Separately, if the SCAR hearing officer determines that the petitioner was NOT eligible to file a SCAR petition, the petitioner is allowed 30 days in which to file a petition under RPTL Article 7, Title 1.
When:
primary source · verified
Assessment stipulation with the assessor (statewide, outside NYC/Nassau)
On or prior to Grievance Day the owner and the assessor may stipulate to a reduced assessment by completing and signing Part Six of Form RP-524. WARNING — this FORECLOSES further relief: after stipulating you may not ask the BAR for a further reduction, and if the agreed assessment appears on the final roll, 'no review of the assessment shall be allowed pursuant to article seven' (RPTL §524(3)). Always obtain a copy of the signed stipulation.
When:
primary source · verified
What evidence wins in New York
New York gives the homeowner TWO independent statutory theories, and RPTL §524(2) permits pleading both (plus 'unlawful' and 'misclassification'). (1) EXCESSIVE ASSESSMENT — RPTL §701(4)(a): the assessed valuation on the roll EXCEEDS the FULL VALUE of the property. This is the straightforward overvaluation claim: prove market value with comparable SALES, a purchase price, an appraisal, an offering price, construction cost, or insured value. (2) UNEQUAL ASSESSMENT — RPTL §701(8)(a): the assessment is 'made at a higher proportionate valuation than the assessed valuation of other real property on the same roll by the same officers' (in a SPECIAL assessing unit — NYC and Nassau — the comparison is to other property IN THE SAME CLASS on the same roll, §701(8)(b)). THE MATH THAT DRIVES NY APPEALS: assessment ÷ level of assessment = the assessor's implied estimate of market value; conversely the correct assessment = your proven market value × the applicable ratio. NYS Tax Dept. states the formula directly: 'assessment ÷ level of assessment = assessor's estimate of market value.' THE RATIO: the RESIDENTIAL ASSESSMENT RATIO (RAR) is determined by the Commissioner 60 days before the tentative roll date and equals the level of assessment of RESIDENTIAL property as measured in the market value survey used to compute the State equalization rate (RPTL §738(1)(a)-(b)), adjusted for any change in level of assessment. The RAR is made available at the offices of the county director of real property tax services, the county clerk and the assessor (in NYC, the office of the city tax commissioner) and is distributed to SCAR hearing officers (§738(1)(c)). RARs are published through the NYS Municipal Profiles tool. MANDATORY CONSIDERATION: RPTL §525(3)(a) requires that where a complainant claims unequal assessment and the property is a one-, two- or three-family residence, 'in addition to other evidence presented, the board of assessment review SHALL CONSIDER the residential assessment ratio determined pursuant to section seven hundred thirty-eight.' SPECIAL ASSESSING UNITS: NYC and Nassau use the assessing-unit-wide CLASS ONE class ratio as the RAR instead of a separately computed RAR. NYC's Class 1 target assessment ratio is 6% for 2026 (TC108: multiply your estimated market value by 6% and compare to the assessed value on the Notice of Property Value; TC708 confirms the class ratio 'has been close to the target assessment ratio for class one'). ASSESSMENT COMPARABLES: PERMITTED, with different rules by forum. At the BAR: Form RP-524 Part Three A.2 lets you support a claimed percentage of value with the State equalization rate, the RAR, an assessor's statement, or 'other'; Part Three B.1.c invites a 'list of parcels upon which complainant relies.' In SCAR: the petition (Part II.C.2(c)) expressly permits 'a sample of market values of recent sales prices AND ASSESSMENTS of comparable residential properties on which petitioner relies for objection.' In an ARTICLE 7 trial the unequal-assessment proof is STATUTORILY CONSTRAINED by RPTL §720(3)(b) to: (1) the selected-parcels method by stratified random sample (methods, parcels, and number of witnesses agreed by the parties or set by a court-appointed expert), (2) actual sales of real property within the assessing unit occurring during the year in which the assessment under review was made, or (3) 'other methods' — and, whether or not parcels are selected, either party may always put in the State equalization rate (non-special assessing units), the applicable class ratio (special assessing units, rolls after 12/31/1981), or the uniform percentage of value stated on the tax bill. NYC Tax Commission Rule 21 RCNY §4-10(k) requires a representative or self-represented applicant alleging a ratio other than 6% to give at least 10 days' notice before the hearing that RPTL §720(3)-conforming evidence will be offered. REMEDY LIMITS: an assessment may not be reduced below the amount requested in the petition (RPTL §720(1)(b), except in cities over one million); a SCAR petition may not request less than was requested before the BAR/Tax Commission (§730(1)(d)); and if the equalized value exceeds $450,000 the requested reduction may not exceed 25% of assessed value (§730(1)(c)). INCOME APPROACH: required for income-producing property (RP-524 Part Two item 6; NYC Forms TC201/TC203, with a TC309 accountant's certification once AV reaches $5,400,000 for 2026/27).
primary source · verified 2026-08-12
The appeal ladder, in New York's own terms
- 1
Local assessor (informal review / stipulation)
Deadline: No statutory deadline. Informal discussion with the assessor is optional and must occur before Grievance Day; a stipulation to a reduced assessment must be signed on or prior to Grievance Day (Part Six of Form RP-524). A complaint may be filed with the assessor at any time prior to the BAR hearing.
Clock starts: Grievance Day (the date fixed by law for the board of assessment review to hear complaints)
RPTL §524(1); NYS Tax Dept. 'Grievance procedures' (Stipulating to an assessment reduction) · primary source · verified 2026-08-12
Form: RP-524 (Part Six for stipulation) — Complaint on Real Property Assessment official form
primary source · verified 2026-08-12
Fee: $0
NYS Tax Dept.: 'There is no cost to grieve an assessment, and it does not require you to hire a lawyer.' · primary source · verified 2026-08-12
- 1
NYC Department of Finance — Request for Review (RFR)
Deadline: RFRs may be filed beginning January 15 each year. Published deadlines for the 2026/27 tax year: Tax Class 1 — March 16, 2026; Tax Class 2 — March 2, 2026; Tax Class 4 — April 1, 2026. CRITICAL: an RFR is NOT a substitute for a timely Tax Commission Application for Correction; filing an RFR does not preserve Tax Commission or judicial rights.
Clock starts: Publication of the tentative assessment roll / mailing of the Notice of Property Value on or about January 15
Administrative (NYC Dept. of Finance); no RPTL section cited on the DOF page · primary source · verified 2026-08-12
Form: RFR (separate versions for Tax Class 1, Tax Class 2, Tax Class 4) — Request for Review official form
primary source · verified 2026-08-12
Fee: $0
No fee stated on the NYC DOF assessment and valuation forms page · primary source · verified 2026-08-12
- 1
Nassau County Assessment Review Commission (ARC) — Application for Correction of Assessment
Deadline: Standing rule per NYS Tax Dept.: 'Nassau County — the Assessment Review Commission meets throughout the year, but complaints must be filed by MARCH 1.' ARC publishes the operative window each year. PUBLISHED DATES AS OF THIS RESEARCH (2026-08-12): for the 2027/28 tax year (tentative roll published January 2, 2026), the ARC filing period was JANUARY 2, 2026 to MARCH 2, 2026 (11:59 PM for mail postmark and for AROW online filing), AND the ARC homepage states 'ARC filing period has been extended to March 31, 2026.' *** THAT WINDOW HAS CLOSED — it relates to the 2027/28 assessment. The next filing window opens when the Department of Assessment publishes the next tentative roll on or about January 2, 2027. *** Historical published grievance deadlines from ARC's own table: Mar. 1, 2022 (2023/24); Mar. 1, 2023 (2024/25); Mar. 1, 2024 (2025/26); Mar. 3, 2025 (2026/27); Mar. 2, 2026 (2027/28). Nassau is a county-wide assessing unit for towns (cities and villages in Nassau remain independent assessing units with their own calendars).
Clock starts: Publication of the Nassau County Department of Assessment tentative assessment roll on or about January 2
RPTL §523-b (assessment review commission); NYS Tax Dept. 'Grievance procedures' · primary source · verified 2026-08-12
Form: AR1 (residential); AR2 (all other property types); AR3 (tax class or exemption claims); AR10 (authorization to represent an individual taxpayer); AR12 (withdrawal of paper applications) — AR1 — Application for Correction of Property Tax Assessment, for claims relating to the valuation of an exclusively residential 1, 2 or 3 family home (or a Class 1 condominium unit) official form
primary source · verified 2026-08-12
Fee: $0
Nassau County ARC: 'There is no fee to file with ARC.' ARC also states 'You are not required to use an attorney' and 'The Assessment Review Commission will never increase the assessment.' · primary source · verified 2026-08-12
- 2
Board of Assessment Review (BAR) — 'Grievance Day'
Deadline: Grievance Day. Default rule: the fourth Tuesday in May, 'or such other date as is established by city charter, county charter, county tax act or other special law.' The complaint must be RECEIVED by the assessor or BAR no later than Grievance Day; any complaint filed on or before the date established by law for the BAR hearing is deemed timely. VERIFIED EXCEPTIONS published by NYS Tax Dept.: (a) cities and towns that share an assessor may adopt a different Grievance Day between the fourth Tuesday in May and the second Tuesday in June (RPTL §512(1-a)); (b) Suffolk County — town BAR meets the THIRD TUESDAY IN MAY; (c) Westchester County — town BAR meets the THIRD TUESDAY IN JUNE; (d) villages that assess property — BAR typically meets the THIRD TUESDAY OF FEBRUARY, but dates vary; (e) other cities — dates vary, confirm with assessor/city clerk. A village-assessed property requires a SEPARATE Form RP-524 filed with both the town and the village. Only the assessment on the CURRENT tentative roll may be grieved.
Clock starts: Statutory default is a fixed calendar date (fourth Tuesday in May); the tentative assessment roll must be completed and filed on or before May 1 in most communities (RPTL §506(1)), and the roll is available for inspection until the fourth Tuesday of May (RPTL §506(2)).
RPTL §512(1), §512(1-a), §524(1), §506 · primary source · verified 2026-08-12
Form: RP-524 — Complaint on Real Property Assessment official form
primary source · verified 2026-08-12
Fee: $0
NYS Tax Dept. 'Grievance procedures' · primary source · verified 2026-08-12
- 2
New York City Tax Commission (Application for Correction of Assessment)
Deadline: Deadlines differ BY TAX CLASS and the application must be RECEIVED (not merely mailed) by the Tax Commission — 'DEADLINES CANNOT BE EXTENDED.' Standing rule: MARCH 1 for Tax Classes 2, 3 and 4; MARCH 15 for Tax Class 1 (1–3 family homes and other Class 1 property). For the 2026/27 tax year the Tax Commission published: Classes 2, 3, 4 — received by 5:00 PM MARCH 2, 2026; Class 1 — received by 5:00 PM MARCH 16, 2026. DEADLINE EXCEPTIONS: (a) if you receive a REVISED Notice of Property Value dated after February 1 that INCREASES assessed value or reduces/removes an exemption, the deadline is 20 CALENDAR DAYS after the date of the revised notice; (b) if Finance issues a personal-exemption decision dated after May 1, file within 30 CALENDAR DAYS of the notice date; (c) personal exemption forms (TC600PE, TC106A, TC106CV, TC106S) are due MAY 31, but a value claim still requires a separate timely March 1/March 15 filing. If requesting a tax class change, the deadline is the one for the class shown ON the Notice of Property Value, not the class requested. NOTE: NYS Tax Dept. corroborates 'complaints must be filed by March 15 for Class One properties and March 1 for all other properties' (it mislabels the NYC body as the 'Assessment Review Commission').
Clock starts: NYC Dept. of Finance publishes the tentative assessment roll and mails the Notice of Property Value on or about January 15 for the tax year beginning July 1
NYC Tax Commission Rules of Practice; corroborated at tax.ny.gov 'Grievance procedures' · primary source · verified 2026-08-12
Form: TC108 (the form a 1–3 family NYC homeowner actually files); TC101 for Class 2/4 non-condo valuation; TC109 for Class 2/4 condo units; TC106 for tax classification and nonprofit/commercial exemption claims; TC150 supplemental application; TC159 affidavit in support; TC200 standing; TC244 agent's authority; TC10 receipt/proof of timely filing — TC108 — Application for Correction of Assessed Value for One, Two or Three-Family House or Other Class One Property Only (instructions: TC108INS) official form
primary source · verified 2026-08-12
Fee: $175 — imposed ONLY where the assessed value on the Notice of Property Value for 2026/27 is $2,000,000 or more (aggregate AV if multiple condo units file on one application). No fee if the applicant or representative waives review before the application is scheduled for review. The fee is billed on the property tax bill; do NOT pay it with the application. Therefore a typical 1–3 family Class 1 homeowner pays NO fee. (cap)
Rule adopted by the NYC Tax Commission (announced on its 2026/27 Forms page and in Form TC108 instructions). Related threshold: NYC Admin. Code §11-216.b(2)(d) sets the TC309 accountant's-certification AV threshold at $5,400,000 for 2026/27. · primary source · verified 2026-08-12
- 2
Small Claims Assessment Review or RPTL Article 7 proceeding, NYS Supreme Court (Nassau County Clerk)
Deadline: 30 days after the filing of the FINAL assessment roll. In Nassau the final roll is published April 1, so ARC publishes the judicial-review deadline as APRIL 30. ARC's published table: petitions due Apr. 30, 2025 (2025/26 roll), Apr. 30, 2026 (2026/27 roll, final roll Apr. 1, 2026), Apr. 30, 2027 (2027/28 roll, final roll Apr. 1, 2027). ARC labels April 30 as the 'Last day to file for judicial review of assessments, including Small Claims Assessment Review.' UCS SCAR instructions independently confirm that in towns in Erie and Nassau Counties the final roll must be filed no later than April 1. Jurisdictional prerequisite: a timely ARC application. NOTE: Nassau Class 1 condominium units ARE SCAR-eligible (unlike condos elsewhere), per RPTL §1802(1) and the UCS SCAR instructions.
Clock starts: Filing of the final Nassau County assessment roll on April 1 (or the later date on which notice of filing is given)
RPTL §730(3) (SCAR); RPTL §702(2) (Article 7) · primary source · verified 2026-08-12
Form: RPTL 730-A / UCS 900 (SCAR); no official form for Article 7 — Small Claims Assessment Review (SCAR) Petition — Counties Outside New York City official form
primary source · verified 2026-08-12
Fee: $30 (SCAR, RPTL §730(3)); Article 7 requires a Supreme Court index number fee (see statewide Article 7 entry) (statutory)
RPTL §730(3) · primary source · verified 2026-08-12
- 3
Small Claims Assessment Review (SCAR), NYS Supreme Court (hearing officer appointed under RPTL §731); petition filed with the County Clerk
Deadline: Petition must be FILED (in person or mailed/postmarked) within 30 DAYS after the completion and filing of the FINAL assessment roll containing the assessment. For this purpose the roll is not 'finally completed and filed' until the last day provided by law for filing OR until notice of filing has been given as required by law, WHICHEVER IS LATER. Failure to file within the time is a complete defense and the petition MUST be dismissed. Final roll dates (per UCS SCAR instructions): most towns July 1; towns in Suffolk County no later than September 1; towns in Westchester County no later than September 15; towns in Erie and Nassau Counties no later than April 1; cities vary by charter; most villages April 1 (varies). Petitioner must also mail/deliver copies within 10 days of filing (certified mail RRR or personal delivery to the clerk of the assessing unit; regular mail to school district clerk, county treasurer, assessor, and certain village clerks).
Clock starts: Completion and filing of the FINAL assessment roll (later of the last day allowed by law for filing, or the date the assessor publishes/posts notice of filing)
RPTL §730(3); RPTL §730(1)(a)-(d) eligibility · primary source · verified 2026-08-12
Form: RPTL 730-A / UCS 900 — Small Claims Assessment Review (SCAR) Petition — Counties Outside New York City (one petition per parcel) official form
primary source · verified 2026-08-12
Fee: $30 (statutory)
RPTL §730(3): 'A fee of thirty dollars shall be paid upon filing of each petition, which shall be the sole fee required for petitions filed pursuant to this title.' County clerk outside NYC retains $5. Confirmed by UCS SCAR page and by NYS Tax Dept. ('Requires $30 filing fee'). · primary source · verified 2026-08-12
- 3
Small Claims Assessment Review, NYS Supreme Court (petition filed with the County Clerk of the borough/county where the property is located)
Deadline: In a city with a population of one million or more, the SCAR petition must be filed BEFORE THE TWENTY-FIFTH DAY OF OCTOBER following the time when the determination sought to be reviewed was made — i.e., on or before October 24. NYC Tax Commission Form TC708 (2026/27) instructs: 'In 2026, petitions must be filed in person or postmarked before October 25th (i.e. no later than October 23rd)' — October 24 and 25, 2026 fall on a Saturday and Sunday. One copy must be served on the NYC Tax Commission no later than 10 days after filing. Jurisdictional prerequisite: a timely Application for Correction must have been filed with the Tax Commission (usually by March 15 for 1–3 family homes). If you accept a Tax Commission offer of reduction you may NOT commence SCAR or any judicial proceeding.
Clock starts: Fixed date tied to the NYC tax year; the underlying trigger is the Tax Commission determination for the tax year beginning July 1
RPTL §730(3) (NYC branch); NYC Tax Commission Form TC708 (2026/27) · primary source · verified 2026-08-12
Not confirmed from a primary source: TC708 states SCAR petition forms 'may be obtained at the County Clerk's offices in each of the counties within New York City' and that forms are NOT available from the Tax Commission. A direct URL for the NYC-county SCAR petition PDF was not located on nycourts.gov; only the 'Counties Outside New York City' petition (24_SCAR-ONYC_Petition.pdf) was verified. Check the official page before relying on this.Fee: $30 (statutory)
RPTL §730(3); NYC Tax Commission Form TC708: 'The filing fee is $30.' · primary source · verified 2026-08-12
- 4
New York State Supreme Court (tax certiorari proceeding under RPTL Article 7, Title 1)
Deadline: Proceeding must be COMMENCED within 30 DAYS after the final completion and filing of the assessment roll containing the assessment. The roll is not 'finally completed and filed' until the last day set by law for filing OR notice thereof has been given as required by law, whichever is later. Untimely filing/service is a complete defense and the petition must be dismissed. Venue: a special term of Supreme Court in the judicial district where the assessment was made.
Clock starts: Final completion and filing of the assessment roll
RPTL §702(1)-(3); §704, §740 (service/filing) · primary source · verified 2026-08-12
Form: No official statewide form — an attorney-drafted verified petition prepared per RPTL Article 7 and the Uniform Rules for the Trial Courts (22 NYCRR §202.60)
primary source · verified 2026-08-12
Fee: $210 Supreme Court index number fee (verified for NYC counties; CPLR 8018 is a statewide fee statute but its application outside NYC was not independently verified in this pass) (statutory)
CPLR §8018 (index number fee), cited via NYC Tax Commission Form TC707 (2026/27): 'By law, the petition must bear an index number when served. The fee is $210.' · primary source · verified 2026-08-12
- 4
New York State Supreme Court (RPTL Article 7, Title 1 proceeding against the City)
Deadline: The proceeding must be COMMENCED BEFORE OCTOBER 25th (i.e., no later than October 23rd for the 2026/27 year) within the tax year to which the assessment applies. Per NYC Tax Commission Form TC707 (2026/27): 'Proceedings to review an assessment must be commenced before October 25th (i.e. no later than October 23rd) within the tax year to which the assessment applies. This deadline cannot be waived or extended by the Tax Commission.' Form TC600A refers to it as 'the October 24th statutory deadline' and notes the Commission will generally consent to commencement within 30 days nunc pro tunc after October 24th in audit-affected cases. Complete ALL steps before the last day: purchase the index number, serve the Tax Commission, and file with the County Clerk. Jurisdictional prerequisite: a properly filed Application for Correction with the Tax Commission.
Clock starts: Fixed date within the NYC tax year (July 1 – June 30) to which the assessment applies
New York City Charter §166; NYC Administrative Code §11-231; RPTL Article 7 (cited as the governing law in NYC Tax Commission Form TC707) · primary source · verified 2026-08-12
Form: No official form — attorney-drafted verified petition; petitioner's name/address/phone and attorney details required
primary source · verified 2026-08-12
Fee: $210 index number fee (statutory)
CPLR §8018, per NYC Tax Commission Form TC707 (2026/27): 'the petition must bear an index number when served. The fee is $210.' More than one property may be listed on one index number. · primary source · verified 2026-08-12
Who has to prove what
The official sources reviewed do not name a formal evidentiary standard (e.g., 'preponderance' or 'substantial evidence'). The UCS SCAR instructions state flatly: 'There is a presumption under the law that the assessment made by the assessor is correct. The burden of proof is with you, the petitioner, to overcome this presumption.' NYC Form TC708 states: 'The petitioner has the burden of proving the claims on which the petition is based. Proof that an assessment is unequal depends on the establishment of the property's market value and the assessment ratio.' Practical consequence at the administrative level: under RPTL §525(2)(a), if the owner or the owner's representative willfully neglects or refuses to appear, be examined, or answer material questions, 'such person shall not be entitled to any reduction of the assessment' — the same rule is restated in the UCS SCAR instructions for hearing officers.
primary source · verified 2026-08-12
When values are set
There is NO statewide reassessment mandate. Every assessing unit (each city, town and village — except in Nassau County, where the county assesses for the towns, and Tompkins County, where the county is the assessing unit for all municipalities) prepares a TENTATIVE assessment roll and a FINAL assessment roll EVERY year, but the frequency of actual REVALUATION/REASSESSMENT is set locally. NYS ORPTS encourages and provides state aid for cyclical reassessment (Pub 1028 'Aid for cyclical reassessments'; Pub 1029 'Guidelines for non-reappraisal reassessments') and publishes a 'List of most recent reassessments by county and municipality' and a reassessment activity map — the existence of which confirms that reassessment years differ municipality by municipality. KEY DATES (most communities; confirm locally via the Municipal Data Portal): Taxable Status Date March 1; Tentative Roll Date May 1 (RPTL §506(1) requires completion on or before May 1 for cities and towns); School Budget Vote third Tuesday in May; Grievance Day fourth Tuesday in May; Final Roll Date July 1; school tax bills early September; municipal/county tax bills early January. VALUATION DATE is normally July 1 of the PRIOR year, and assessments reflect the property's condition and ownership as of Taxable Status Date but its VALUE as of Valuation Date. Nassau County: tentative roll ~January 2, final roll April 1, school tax bills October, town/county tax bills January. NYC: tentative roll and Notice of Property Value on or about January 15, tax year runs July 1–June 30.
primary source · verified 2026-08-12
How counties differ
NEW YORK HAS THREE MATERIALLY DIFFERENT REGIMES AND DEADLINES ARE SET JURISDICTION-BY-JURISDICTION. Never surface a single statewide deadline. (1) OUTSIDE NYC AND NASSAU: file Form RP-524 with the assessor or BAR by Grievance Day. Default = fourth Tuesday in May (RPTL §512(1)), but the statute itself permits 'such other date as is established by city charter, county charter, county tax act or other special law,' and NYS Tax Dept. publishes these VERIFIED exceptions — cities/towns sharing an assessor may set any date between the fourth Tuesday in May and the second Tuesday in June (§512(1-a)); SUFFOLK COUNTY town BARs meet the THIRD TUESDAY IN MAY; WESTCHESTER COUNTY town BARs meet the THIRD TUESDAY IN JUNE; VILLAGES that assess property typically meet the THIRD TUESDAY OF FEBRUARY (varies — check with the village clerk); OTHER CITIES vary. A property in a village that assesses has TWO assessments and requires TWO separate RP-524 filings (town and village) — a common and expensive trap. ALWAYS confirm the specific municipality's Grievance Day, Tentative Roll Date and Final Roll Date via the NYS Municipal Data Portal (https://www.tax.ny.gov/pit/property/munidataportal.htm, 'Assessment Roll Dates') or the local assessor. (2) NEW YORK CITY: NYC Tax Commission, deadlines split by tax class — March 15 for Class 1 (1–3 family homes), March 1 for Classes 2, 3 and 4, both rolled to the next business day in practice (March 16 and March 2 for 2026/27), application must be RECEIVED by 5:00 PM, no extensions, in-person or by mail only (no email). Judicial deadlines are calendar-fixed, not roll-relative: SCAR and Article 7 must be filed before October 25 (October 23, 2026 in practice). (3) NASSAU COUNTY: county-wide assessing unit for the towns; ARC filing window opens with the January 2 tentative roll and the statutory deadline is March 1 (rolled to March 2 or 3 when March 1 is a weekend), and Nassau has repeatedly EXTENDED it by county action — the 2027/28 window was extended to March 31, 2026. Nassau final roll April 1; SCAR/Article 7 due April 30. Nassau CITIES (Glen Cove, Long Beach) and VILLAGES remain independent assessing units with their own calendars — do not apply the county ARC dates to them. Tompkins County is a single county-wide assessing unit for the City of Ithaca and all towns and villages, with a single RAR. Erie County towns file final rolls by April 1 like Nassau.
The New York appeal process, step by step
1. Check your tentative assessment roll
Most towns publish a tentative assessment roll on May 1. Compare your assessment to recent sales of similar homes and to your municipality's residential assessment ratio.
2. File Form RP-524 by Grievance Day
File the Complaint on Real Property Assessment (Form RP-524) with your Board of Assessment Review by Grievance Day, commonly the fourth Tuesday in May, but confirm your municipality's date. There is no filing fee.
3. Board of Assessment Review
The BAR reviews your complaint and may reduce your assessment. Bring comparable sales and, if relevant, evidence of an above-ratio assessment.
4. Small Claims Assessment Review (optional)
If the BAR denies relief, owner-occupants of a one-, two-, or three-family home can file for Small Claims Assessment Review (SCAR) within 30 days of the final roll for a modest court filing fee.
5. NYC and Nassau are different
New York City files with the NYC Tax Commission (around March), and Nassau County files with the Assessment Review Commission (deadline typically in spring), both separate from the statewide Grievance Day process.
New York counties
County-specific filing notes for New York's largest markets. More counties added as we expand.
Nassau County
Mineola
Nassau uses its own Assessment Review Commission with an earlier deadline (typically spring), NOT the statewide Grievance Day. File online with ARC.
Suffolk County
Riverhead
Suffolk grievances are filed at the TOWN level (e.g., Brookhaven, Islip, Huntington) on each town's Grievance Day, commonly the third Tuesday in May. Confirm your town's date.
Westchester County
White Plains
Westchester grievances are filed with your city or town Board of Assessment Review on its Grievance Day, commonly the fourth Tuesday in May. Confirm locally.
New York property tax appeal FAQ
When is Grievance Day in New York?
In most of the state, the fourth Tuesday in May, but each municipality sets its own date, so confirm with your local assessor. New York City and Nassau County use separate, earlier deadlines.
What form do I use to grieve my New York assessment?
Form RP-524, the Complaint on Real Property Assessment, filed with your local Board of Assessment Review. There is no filing fee for the grievance itself.
What if the Board of Assessment Review denies my grievance?
Owner-occupants of a one-, two-, or three-family home can file for Small Claims Assessment Review (SCAR) within 30 days of the final assessment roll for a small court fee.
Are you missing a New York exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
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