Need something else?

You can request an appeal with the NYC Tax Commission if you believe:

  • The assessed value (not market value) of your property is wrong
  • You were assigned to the wrong tax class
  • You were wrongly denied an exemption by the Department of Finance

To learn how the Department of Finance determines your property’s assessed value or tax class, go to the Property Value and Assessment page.

You can’t file a Tax Commission appeal if:

  • You’re disputing your property’s market value or property description
  • You’re disputing an abatement denial
  • You have an income-producing property and were required to file a Real Property Income and Expense (RPIE) form but didn’t, or if you filed it after the deadline
  • You aren’t the property's owner or aren’t responsible for paying the entire building's property tax

Deadlines are fixed by law and cannot be extended. Applications must be received (not postmarked) by the deadline. The deadline depends on what you are appealing and the property's tax class.

If you’re not sure which tax class your property is in, you can find out on the Property Value and Assessment page. 

Exemptions

  • Class 1 and 2 personal exemption denials: May 31, 2019
  • Class 1 commercial and nonprofit exemption denials: March 15, 2019
  • All other tax class commercial and nonprofit exemption denials: March 1, 2019

Assessed Value or Tax Class

  • Class 1 properties: March 15, 2019
  • All other properties: March 1, 2019

To appeal a Department of Finance (DOF) decision, you must file a completed, notarized appeal form and all necessary proof to the NYC Tax Commission in person or by mail.

Completing the Application

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

Make sure that you:

  • Identify the property
  • State your relationship to the property or the property owner
  • Give a reason for applying or explain the error
  • Don’t leave out any information or fail to complete required fields
  • Fill out the application in ink or type, not pencil
  • Don’t submit a duplicate application
  • Sign the application (must be original signature)
  • Have the form notarized (with original signature)
  • File a complete, correct Tax Commission Income and Expense (TCIE) form by the deadline, if required

If you don’t follow the application directions, your appeal hearing request may be denied.

To learn more, read the brochure How to Appeal a Tentative Assessment (TC600).

Fee

The Tax Commission charges a $175 fee for each assessment review held for properties with an assessed value of 2 million dollars or more or a market value of 4 1/2 million dollars or more. The charge will appear on your property tax bill.

Submitting the Application

The Tax Commission accepts appeal applications by mail or in person. You can’t file online.

By Mail

Your mailed application must be received—not postmarked—by the deadline.

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

In Person

Bronx DOF Business Center
3030 Third Avenue, 2nd Floor (between East 155 and East 156 Streets)
Bronx, NY 10455
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Bronx Business Center.

Brooklyn DOF Business Center
210 Joralemon Street (between Court and Adams Streets)
Brooklyn, NY 11201
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Brooklyn Business Center.

Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Manhattan Business Center.

Queens DOF Business Center
144-06 94th Avenue (between Liverpool Street and Sutphin Boulevard)
Jamaica, NY 11435
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Queens Business Center.

Staten Island DOF Business Center
350 St. Marks Place, 1st Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Staten Island Business Center.

NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007
Monday to Friday, 9 AM to 5 PM

 

If you’re thinking about appealing your property assessment, you should first read the brochure How to Appeal a Tentative Assessment (TC600)

If you decide to request an appeal, you must complete the Application for Correction of Assessed Value.

There are other forms for appealing an exemption denial or revocation:

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

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.

You can download the forms online or pick them up in person at the Tax Commission Office or a DOF Business Center.

Online

Get Tax Commission forms and instructions.

In Person

NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007
Monday to Friday, 9 AM to 5 PM

 

Bronx DOF Business Center
3030 Third Avenue, 2nd Floor (between East 155 and East 156 Streets)
Bronx, NY 10455
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Bronx Business Center.

Brooklyn DOF Business Center
210 Joralemon Street (between Court and Adams Streets)
Brooklyn, NY 11201
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Brooklyn Business Center.

Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Manhattan Business Center.

Queens DOF Business Center
144-06 94th Avenue (between Liverpool Street and Sutphin Boulevard)
Jamaica, NY 11435
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Queens Business Center.

Staten Island DOF Business Center
350 St. Marks Place, 1st Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Staten Island Business Center.

On your application, you can request that your appeal be reviewed on the information in the application without a personal hearing or you can request an in-person hearing.

The Tax Commission will review your application and determine whether to grant you a hearing. Hearing decisions are based on the application, documentation, and other proof you submit. Your hearing request may be denied if the application is not completed properly.

After the Tax Commission holds a hearing, they will mail you a notice with their determination.

In-Person Hearings

If you are granted an in-person hearing, the Tax Commission will notify you of the scheduled date and time. You don’t need a lawyer to file an appeal and can send a representative to the hearing for you. If no one appears at the scheduled hearing, your appeal will be denied.

If you have a sudden emergency and can’t appear, you must contact the Tax Commission by phone.

Call 311 for assistance.

You’ll be notified when the Tax Commission has reviewed your appeal.

If you haven’t gotten a letter from the Tax Commission about your appeal by July 1, you can contact them for the status.

By Mail

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

Email

tcinfo@oata.nyc.gov

After receiving your application, the Tax Commission may deny your hearing request for any or some of the following reasons:

  • The property wasn’t identified
  • The application was filed late
  • The application was filled out in pencil
  • A duplicate application wasn’t withdrawn
  • You requested an appeal on an abatement denial
  • You were required to file a Real Property Income and Expense (RPIE) form but didn’t
  • You were required to file an RPIE form, but didn’t do it on time
  • You were required to file a Tax Commission Income and Expense (TCIE) form but didn't
  • Your TCIE form was late, incomplete, defective, or old
  • You left out information on your application or your application was incomplete
  • No reason was given for applying or no error was claimed on the application
  • You didn’t state what you think the property is worth
  • Your application wasn’t signed or notarized
  • Your signature and/or the notary's signature wasn’t an original
  • You aren’t the property's owner or aren’t responsible for paying the entire building's property tax
  • You lack the authority or power of attorney
  • You have a defective or old power of attorney
  • The application was signed by an agent who has no personal knowledge of the property
  • Your relationship to the property or the property owner wasn’t stated

If you receive and choose to accept a Notice of Offer and Acceptance Agreement from the Tax Commission, you must sign and return it within the stated time period (usually 45 days).

It usually takes about two weeks from the time that the Tax Commission enters any agreed upon change until you receive a Revised Notice of Property Value from the Department of Finance. You may receive a Revised NOPV anytime between the issuance of your Notice of Property Value in mid-January and the posting of the Final Assessment Roll, which happens at the end of May. For more information about the Revised NOPV, go to the Property Value and Assessment page.

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

If you accepted, signed, and mailed the Notice of Offer and Acceptance Agreement letter back to the Tax Commission more than 30 days ago and haven’t received a response, you can request the status from the Department of Finance.

Call 311 for assistance.

You can appeal the Tax Commission's decision if you filed a valid appeal application on time and:

  • Received a denial from the Tax Commission, or
  • Choose not to accept the Tax Commission's offer

The Tax Commission charges a $175 fee for each assessment review held for properties with an assessed value of 2 million dollars or more or a market value of 4 1/2 million dollars or more. The charge will appear on your property tax bill.

Owner-Occupied 1-, 2-, or 3-Family Homes

If you own and live in a 1-, 2-, or 3-family home, you may file a Small Claims Assessment Review Petition (SCARP) in New York State Supreme Court.

SCARP forms are available at City County Clerk’s offices, which are located inside the borough Supreme Court buildings. Visit the County Clerk page for locations.

After completing the form, you must go the Supreme Court in the borough where the property is located to submit it. You must also serve a copy of the petition on the Tax Commission.

In 2019, petitions must be filed in person or postmarked by Thursday, October 24.

You can learn more about SCARP proceedings in the brochure that the Tax Commission included with their decision (TC708). You can also download a copy online.

Get Tax Commission forms and instructions.

All Other Properties

For class 2 and 4 properties, as well as 1-, 2-, or 3-family homes you don’t live in, you may file an Article 7 Petition in New York State Supreme Court. You can learn more about Article 7 Petitions in Form TC707.

Get Tax Commission forms and instructions.

NOPV Information and Assistance

To learn about NOPVs and how the City assesses your property and calculates your taxes, view a glossary of terms, and access other resources visit the Property Value and Assessment page.

You can get in-person assistance and answers to questions about your NOPV at an outreach session. Learn more and get the list of events on the Department of Finance Public Events page.

 

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.

Email

tcinfo@oata.nyc.gov

By Mail

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

By Phone

Call 311 for assistance.

 

Exemption Questions

If you need information or have question about exemptions on your NOPV, you can contact the Department of Finance. 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.

If you need help with SCHE or DHE issues, you can also go to an Assistance Center.

Online

Contact DOF.

By Mail

Write to:

NYC Department of Finance
Correspondence Unit
One Centre Street, 22nd Floor
New York, NY 10007

By Phone

Call 311 for assistance.

In Person

You can get one-on-one help with SCHE and DHE questions or issues at an Assistance Center. You can also get help with the status of applications and exemptions on your property.

Make sure to bring all necessary documents with you. You don't need an appointment.

Manhattan Assistance Center
66 John Street, 3rd Floor (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Staten Island Assistance Center
350 St. Marks Place, 4th Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM

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.