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The deadline to appeal a personal exemption decision notice dated before May 10, 2020 has been changed to July 6, 2020.

The deadline to appeal a personal exemption decision notice dated after May 10, 2020 stating that an appeal has to be filed with the NYC Tax Commission within 20 days has extended until July 6, 2020.

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Property Value Appeal for challenging exemption information on your NOPV

If the Department of Finance made a decision about your property tax exemption or exemption application and you disagree, you can appeal with the NYC Tax Commission.

You can appeal if:

  • Your exemption application was denied
  • You were granted an exemption, but the amount is less than you believe it should be
  • The amount of your exemption benefit is being reduced
  • Your exemption is being revoked

To appeal, you must file an application and the required documents with the Tax Commission.

The deadline to appeal a personal exemption decision notice dated before May 10, 2020 has been changed to July 6, 2020.

The deadline to appeal a personal exemption decision notice dated after May 10, 2020 stating that an appeal has to be filed with the NYC Tax Commission within 20 days has extended until July 6, 2020.

To appeal a Department of Finance (DOF) decision, you must file a completed, notarized appeal form and the required proof to the NYC Tax Commission in person or by mail. In-person hearings are not available. You don't need a lawyer to file an appeal.

Your appeal may be denied if your application isn’t completed properly, so be sure to use the correct form, read the questions, and answer all questions completely and accurately.

Mail your application or deliver in person to the Tax Commission Office. It's open Monday through Friday, 9 AM to 5 PM.

NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007

Hearings

After the Tax Commission receives your application, they will review it, hold a hearing in the order in which it was received, and then mail you their decision. There are no in-person hearings for personal exemption appeals. You must submit all of the required documentation that you want considered with your application by mail.

Hearing decisions are based on the application, required documents, and other proof you submit.  After the Tax Commission makes a decision, they will mail you a notice with their determination.

All appeal forms and instructions are available on the Tax Commission's website or at their main office after March 15th each year.

Make sure to use the correct appeal form for the correct tax year. If you use a form for the incorrect tax year, your appeal will be denied.

The form you use depends on the exemption you’re appealing.

  • SCHE and DHE appeals: TC106A
  • STAR and Enhanced STAR appeals: TC106S
  • Clergy and Veterans Exemption appeals: TC106CV

If you are appealing a STAR, E-STAR, SCHE, or DHE Exemption and the property has more than one owner, each additional owner must complete form TC106S SUP (Supplemental) and file it with the correct appeal form.

If you are appealing a Clergy exemption in addition to submitting an appeal to the Tax Commission you should also complete a renewal application and submit it to the Department of Finance as soon as possible.

If you’re delivering your appeal form in person, you should also complete and bring form TC10. The Tax Commission office will stamp it, and you can keep it as your receipt to prove you filed your application on time.

Get Tax Commission forms and instructions.

You will be notified when the Tax Commission has reviewed your appeal. Please allow several weeks for your application to be processed and a hearing to be conducted. The timing could be affected by higher than usual volume of appeals.

You can get the status of your appeal by emailing the Tax Commission or writing them a letter.

By Mail

NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007

Successful Appeals

If your appeal is successful, you will receive a letter informing you. The Tax Commission will inform the Department of Finance and the exemption will be reflected on a future property tax bill retroactive to the start of the tax year on July 1.

When the Tax Commission grants an appeal of an exemption denial or revocation, the exemption is granted to the taxpayer for one year. The taxpayer must then reapply for the exemption with the Department of Finance the following year.

Unsuccessful Appeals

If lost your exemption or your appeal was denied for the current tax year, you can reapply for the exemption as a new applicant by submitting an initial application to the Department of Finance. If you missed the deadline, you may reapply for the exemption for the next tax year.

Exemption Questions

You can contact the Department of Finance for an explanation if you have questions about:

  • Why your exemption was denied
  • Why your exemption was removed
  • Why your exemption benefit was reduced
  • Why the amount of taxes you owe has gone up

However, to restore your benefit, you must appeal with the Tax Commission. Contacting DOF for an explanation doesn’t extend the deadline to file an appeal.

Use the Property Tax Exemption Assistance page for questions about specific exemptions.

 

Appeal Questions and Application Assistance

You can contact the Tax Commission if you have questions about the appeal process or need help filling out an appeal form.

By Phone

Call 311 for assistance.

By Mail

NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007

Need more help?

If you have already contacted the Department of Finance about an issue and were unable to resolve it, visit the Taxpayer Advocate page to learn how to get help.