New York's property tax appeal system is decentralized and complex — each of the state's 1,000+ assessing units (cities, towns, and villages) runs its own assessment roll and appeal process. The centerpiece is Grievance Day, an annual event where property owners can challenge their assessments.
New York Assessment Calendar
| Date | Event |
|---|---|
| January 1 (most jurisdictions) | Taxable status date — ownership and exemptions determined |
| March 1 (most jurisdictions) | Tentative assessment roll filed |
| Fourth Tuesday in May (most towns) | Grievance Day |
| July 1 (most jurisdictions) | Final assessment roll filed |
| September–October | Tax bills mailed |
Filing a Grievance
File Form RP-524 (Complaint on Real Property Assessment) with your local Board of Assessment Review (BAR) on or before Grievance Day. You can file in person on Grievance Day or mail the form in advance. The form asks you to state the grounds for your complaint and your estimate of the correct assessment.
Appearing Before the Board of Assessment Review
The BAR is a five-member panel appointed by the local government. You present your evidence — comparable sales, a recent appraisal, condition photos — and the board considers your complaint. The BAR must notify you of its decision within 30 days.
Small Claims Assessment Review (SCAR)
If the BAR denies your grievance, you can file a Small Claims Assessment Review (SCAR) petition in Supreme Court. SCAR is designed for residential properties with an assessed value under $450,000 (in most counties). The filing fee is $30, and hearings are conducted by a hearing officer rather than a judge. SCAR is relatively accessible for pro se petitioners.
NYC-Specific Process
New York City has its own assessment appeal process through the Tax Commission. File Form TC201 (for income-producing properties) or TC108 (for 1–3 family homes) with the NYC Tax Commission by March 15. The Tax Commission can reduce your assessment administratively or schedule a hearing.
NYC properties are divided into four tax classes with different assessment ratios and rate structures. Class 1 (1–3 family homes) is assessed at 6% of market value; Class 2 (apartments) at 45%; Class 4 (commercial) at 45%. Understanding your class is essential for calculating your correct assessment.