New York property tax appeals

Deadline

Outside New York City the grievance goes to the board of assessment review on Grievance Day, Tuesday 25 May 2027 in most assessing units. (RPTL 512(1) and 512(1-a))

First level

Board of assessment review (RPTL 512, 524) outside New York City

Next levels

New York City Tax Commission inside the city, which admits paid agents under 21 RCNY 2-01(a); Small Claims Assessment Review (RPTL 730), residential only, closed to commercial; Article 7 proceeding in Supreme Court, which is attorney work

General information, not legal or tax advice. The notice and local rules control.