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Property Value Appeal for challenging exemption information on your NOPV or not-for-profit or commercial exemption denial

If the Department of Finance made a decision about your property tax exemption or exemption application they will send you a notice.  If you disagree with the decision stated in the notice, you can appeal that decision with the NYC Tax Commission.

You can appeal if the notice states:

  • 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.

  • Class 1 and 2 personal exemption denials: May 31, 2021

The appeal deadline should be included on the notice that you received with DOF’s decision. If the notice is dated after May 1, 2021, you must file within 30 calendar days of the date on the notice.

Applications must be received--not mailed--by the Tax Commission by the deadline. The deadline can't be extended.

To appeal a Department of Finance (DOF) denial or revocation, you must file a completed, notarized appeal form for the correct tax year and the required proof to the NYC Tax Commission by scanning and emailing it to personalexemptionappeals@oata.nyc.gov or by filing in person or by mail.

The Tax Commission is open Monday through Friday, 9 AM to 5 PM, and its mailing address is:

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

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.

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 send 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.

Personal exemption appeal forms and instructions are available on the Tax Commission's website or at their main office after March 15th each year. The TC600PE form has general instructions specific to personal exemption appeals.

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’re delivering your appeal form in person, you should also complete and bring form TC10. The Tax Commission office will stamp the TC10, so that, and you can keep it as your receipt to prove you filed your application on time. If you mail your appeal, include a self-addressed stamped TC10. If you email your personal exemption appeal, you will be emailed an acknowledgment of receipt, which does not mean that your submission has been reviewed and deemed complete.

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 and the pandemic.

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. Contact DOF for information about when the exemption will be applied to your account.

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 seek 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 Personal 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.