You can file a Request to Update (RTU) to correct or update the description of your property that appears on the Notice of Property Value (NOPV). If your property is Tax Class 1 and 4, you can also request an update to your vacant land description.

Even if the Department of Finance agrees to change your property or vacant land description, it may not change the amount of taxes you owe. Visit the Property Value Appeal page to learn how to challenge your assessed value. 

There is no deadline for requesting an update to a property or vacant land description.

You can file a Request to Update (RTU) your property description online or by mail.

Online

If you file online, a response from DOF will be faster, and you will get a confirmation number to track your request.

File a request.

By Mail

To file by mail, you need to complete the Request to Update Property Data Application.

Download the application to request an update to:

Call 311 or 212-NEW-YORK (212-639-9675) to request a copy.

If you filed more than four weeks ago and haven't received a response yet, you can request the status.

Call 311 or 212-NEW-YORK (212-639-9675) for help.

If you think the Department of Finance made a clerical mistake or error in description in determining your property’s assessed value or market value, you can file a Request for Administrative Review for up to 6 years in the past.

If you want to challenge the latest assessed value or market value on your Notice of Property Value, requesting an administrative review isn't the best option. A Tax Commission appeal, Request for Review (RFR), or Request to Update (RTU) property data may be more appropriate.

Learn how to file a Request for Administrative Review.

Tax Classes

Every property in New York City is assigned to a tax class based on the property's size and how it is used.

Tax Class 1Tax Class 2

1-, 2-, and 3-family homes

Condo buildings that are 3 stories or less

Small stores or offices with 1-2 apartments attached

Vacant land that is zoned for residential use

Property that isn't in Class 1 and is mostly residential

Primarily residential property with 4 or more units

Co-op and condo buildings that are 4 stories or higher

Small stores or offices with 2 or more apartments attached

Tax Class 3Tax Class 4

Property with equipment owned by a gas, telephone, or electric company

All other commercial and industrial property, such as offices and factories

Vacant land that is not zoned for residential use

Vacant Land

All vacant land in Manhattan is classified as Tax Class 4 property, regardless of use.

In the City's other boroughs, the vacant land tax class depends on how it's used. If it's zoned for commercial use, it is taxed as commercial property. If zoned for residential use, it is taxed as residential property.

The market value is based on comparable sales of other vacant land.

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 learn about your NOPV at a virtual outreach session. Learn more and get the list of events on the Department of Finance Public Events page.

General Information and Assistance

Online

Contact the Department of Finance.

In Person

Visit a DOF Business Center.

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