Tax Code Reference
Effective Rate: 1.3%
New York
Property Tax Code
New York Real Property Tax Law (RPTL) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in New York.
Quick Facts
Assessment Authority
Local Assessor (city/town/village)
Appeal Board
Board of Assessment Review
Assessment Ratio
Varies by municipality (often 100% in NYC, varies elsewhere)
Assessment Cycle
Annual
Appeal Deadline
Grievance Day (4th Tuesday in May for most municipalities); New York City is excluded — March 1 / March 15
Assessment System
Governing CodeNew York Real Property Tax Law (RPTL)
Assessment AuthorityLocal Assessor (city/town/village)
Assessment RatioVaries by municipality (often 100% in NYC, varies elsewhere)
Assessment CycleAnnual
Appeal System
Appeal BoardBoard of Assessment Review / Small Claims Assessment Review (SCAR)
Appeal DeadlineGrievance Day (4th Tuesday in May for most municipalities); New York City is excluded — March 1 / March 15
Key Notes for New York
New York's Grievance Day is the fourth Tuesday in May for most municipalities. SCAR provides a low-cost option for owner-occupied 1-3 family homes. NYC has a separate assessment and appeal system.
Hearing Types Available
1
Board of Assessment Review (Grievance Day)2
SCAR (residential)3
Tax Certiorari (Article 7)4
Appellate DivisionValid Grounds for Appeal
Overvaluation
Unequal assessment
Unlawful assessment
Denial of exemption