Manhattan property tax appeals
Notices here are mailed when your assessed value changes. If you received one, your deadline runs from its date. You can seek formal review while your assessment is on the tentative roll.
Appeals go to New York City Tax Commission.
New York assesses your home at a percentage of its market value, and you can grieve the assessment if it is too high. Most towns hear challenges on Grievance Day, the fourth Tuesday in May, while New York City and Nassau County run their own winter windows. An appeal makes sense when recent comparable sales show your value is too high; it usually will not help if your bill rose only because the tax rate went up.
- Recent comparable sales show your home's market value, times your community's assessment ratio, is below your assessment.
- You bought recently for clearly less than the market value your assessment implies.
- Your town assesses at a low ratio, which can magnify even a small over-assessment.
- Your bill went up but your assessment is fair. A higher bill often comes from the tax rate or the budget, not the value.
- You just think your taxes are too high, with no evidence the assessed value is wrong. The board reviews value, not the size of the bill.
Read the full explanation
In New York, your assessor estimates your home's market value, and outside New York City and Nassau County that value is assessed at a uniform percentage of market value each year. You compare your assessment to your home's market value times that percentage, and you can grieve it if it is too high, or challenge a wrong classification or a denied exemption. In most communities you file Form RP-524 by Grievance Day, the fourth Tuesday in May, with your local Board of Assessment Review. New York City uses the City Tax Commission with a March deadline set by the City Charter, and Nassau County uses its own Assessment Review Commission on a winter window. An appeal helps when recent comparable sales show your market value, times the local assessment ratio, is below your assessment. It usually will not help just because your tax bill went up, since a higher bill can come from the tax rate or the budget, not your assessment. This is general information, not tax advice.
Source: New York State Department of Taxation and Finance (fair assessments) · checked 2026-07-16. In Florida we run the numbers for you. In New York we give you the deadline, where to file, and the rules, verified against official sources.
- Filing window:
- You file with the New York City Tax Commission, not a town board. The deadline is March 15 for a class 1 home (one to three families) and March 1 for the other classes, and it moves to the next business day when it lands on a weekend. These dates are set by the City Charter and cannot be extended. Your home is valued as of the January 5 taxable status date, and the tentative roll is published in mid January. The winter 2026 window has closed; the next one opens in early 2027.
- Where to file:
- New York City Tax Commission
- Phone:
- (212) 669-4410
- County portal:
- www.nyc.gov/site/taxcommission/index.page
Verified against official sources, approved 2026-07-16.
In New York City you appeal to the NYC Tax Commission, not a town board. The deadline is March 15 for tax class 1 (one, two, and three family homes) and March 1 for tax classes 2, 3, and 4; when a date falls on a weekend it moves to the next business day. These dates are set by the City Charter and are not extended.
Source: official schedule · checked 2026-07-14. We update exact dates when the official schedule is published.
When we launch in Manhattan, you will look up your property by its borough-block-lot (BBL).