Assessment and valuation forms

Property owners have the right to challenge the Department of Finance’s assessments and correct inaccurate information related to their properties. The following forms are available for this purpose:

• Request for Review (RFR): Submit this form to request a reassessment of your property’s tentative value based on factors such as financial data, comparable sales, building use or classification, physical development, or structural features.
• Request to Update (RTU): Use this form to update descriptive property data or correct information listed on your most recent Notice of Property Value (NOPV).
• Request for Administrative Review (Clerical Error Remission): This form is used to correct errors in your property assessment or property tax. Please note this form cannot be used to challenge your property’s market valuation.

After submitting your application, you will receive a notification with the Department of Finance's decision. To receive a faster response, we strongly encourage filing your application online.

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Request for Review:

The Request for Review (RFR) application may be used to correct (1) an error in the tentative valuation of a property, (2) a clerical error that is purely ministerial in nature, or (3) an error of description of a property that is purely ministerial in nature, or the result of a mistaken conclusion of fact. Such errors based on a mistaken conclusion of fact may be remedied through the RFR process only if they can be unambiguously resolved by reference to documents or information created by a City agency as of the taxable status date of the applicable tax year. However, RFRs cannot be used to correct clerical errors or errors of description that are result of a discretionary act, or an act based in whole or in part on an individual’s judgment. RFRs also cannot be used to correct any error that is a result of an interpretation of law, regulation, or policy.

RFRs allow NYC property owners to challenge the tentative assessed value of their properties as of January 15 each year. Please note that any events occurring before January 15, 2026, cannot be used as a basis for filing an RFR application for the 2026-27 tax year. RFR deadlines:

• Tax Class 1 Properties
  (Deadline: March 16, 2026)
• Tax Class 2 Properties
  (Deadline: March 2, 2026)
• Tax Class 4 Properties
  (Deadline: April 1, 2026)

Request to Update:

The Request to Update (RTU) application is for property owners who need to update descriptive property data or correct information listed on their most recent Notice of Property Value. This form allows you to address inaccuracies related to property characteristics, classification, or other details to ensure the accuracy of your property assessment.

Key filing periods and impact on rolls

• August 31 to Mid-April: If you submit your RTU during this period and the requested changes are approved, the updates will appear on the final assessment roll, published in June. You will also receive a notification letter, which will be sent between January and June, confirming the changes.
• Mid-April to August 31: If you submit your RTU during this period and the changes are approved, the updates will appear on the tentative assessment roll, published the following January.

By submitting your RTU promptly, you can help maintain accurate property records and avoid inaccuracies in your property’s assessment.

Request for Administrative Review (Clerical Error Remission):

Use the Administrative Review (Clerical Error Remission) application to correct clerical errors or inaccuracies in your property’s assessment or tax. This form cannot be used to challenge your property’s assessed value.

Eligible errors include:

• Clerical errors (such as transcription or computational mistakes that are ministerial in nature)
• Factual mistakes that can be unambiguously resolved by references to documents or information created by a City agency as of the taxable status date of the applicable tax year

This form cannot be used for overvaluation or valuation method disputes.

The Department of Finance will only correct eligible errors that occurred during the tax year in which an application for correction of errors was submitted, the two directly preceding tax years, or any combination of such tax years.

The forms for Request for Review, Request for Update, and Request for Administrative Review (Clerical Error Remission) are available for download:

Request for Review:

• Tax Class 1 Properties
  (Deadline: March 16, 2026)
• Tax Class 2 Properties
  (Deadline: March 2, 2026)
• Tax Class 4 Properties
  (Deadline: April 1, 2026)

Request to Update:

• Update Vacant Land Description
• Update Property Description for Tax Class 1 Properties
• Update Property Description for Tax Class 2 Properties
• Update Property Description for Tax Class 4 Properties

Request for Administrative Review (Clerical Error Remission)

• Administrative Review