Property Data Updates and Assessment Review Requests

Corrections to Property Data - Class 1 Only
Request for Assessment Review - Class 2 & 4 Only
Update Vacant Property Data - Vacant Land Only
Tax Commission Appeals - For All Tax Classes
Appealing Tax Commission Rulings

Physical Property Corrections - Class 1 Only
Notice of Property Value (NOPV) letters of information about each parcel are sent annually.  If the descriptive information about your property is incorrect, Class 1 homeowners should file Finance's Request to Update Property Data Form by April 23rd.  This allows us to correct the data so the taxes can be accurately figured by the new tax year beginning July 1st.

You can notify us about incorrect Building Class or square footage. Changes in your property information may, or may not, affect Finance's estimate of market value or the assessed value of your property.

Request to Update Property Data
 Download Form

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Request to Finance for Assessment Review - Class 2 & 4 Only
Class 2 and 4 owners may believe the tax class, gross income, gross expenses, or gross square footage shown on your notice is incorrect.   These owners may file Finance's Request for Property Tax Assessment Review Form by April 23rd.

Request for Review of Property Tax Assessment
 Download Form

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If you do not agree with Finance’s ruling, you may file an application for correction with the New York City Tax Commission.

Tax Commission Appeals - For All Tax Classes
You should file an application for correction with the NYC Tax Commission by March 1st (Classes 2, 3, and 4) and March 15th (Class 1 only). Your application must be received by the deadline because the law does not permit an extension.

The Tax Commission can change your tax class, reduce your assessment, or adjust the exemption. You do not need an attorney to file with the Tax Commission, and you are not required to attend a personal hearing (unless you wish to do so).

Visit Tax Commission website

For Homeowners with fewer than 11 Units
Use the chart below to determine if you should file with the Tax Commission or Finance.

Use the following chart as a guide:

Forms & Publications
Read Form TC600, "How to Appeal a Tentative Assessment," carefully before you decide to file an application for correction with the Tax Commission. This form and instructions can be found on the Tax Commission website.

Contact Information
NYC Tax Commission
1 Centre Street, Rm. 936
New York, NY 10007

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Appealing a Tax Commission Ruling
Taxpayers who do not agree with the Tax Commission’s ruling may appeal by filing a Petition for Review.  Owners of one-, two- and three-family homes may appeal through the Small Claims Assessment Review Program (SCARP). Form TC 600 – “How to Appeal a Tentative Assessment” – is recommended reading for taxpayers who plan to file an appeal.

• A Petition for Review is a lawsuit against the City that taxpayers may file under Title 1 of Article 7 of the New York City Real Property Tax Law. Corporations must be represented by an attorney. Non-corporate petitioners may use an attorney or act as their own attorneys, but they must be familiar with and comply with all rules of procedure. Petitions for Review of the assessment are only for the current tax year.
  
• Owners of one-, two-, and three-family homes used for residential purposes may appeal through SCARP, the Small Claims Assessment Review Program. The assessment must be contested on the grounds of inequality, overvaluation, or improper denial of a partial exemption

Visit Tax Commission website

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