New York

New York property tax appeals, 2027

In New York, you appeal a property assessment to the Board of Assessment Review, and the deadline is grievance day, usually the fourth Tuesday in May (New York City: March 15 for Class 1). Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 62 counties, state and county records
Rules

How appeals work in New York

New York property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of July 1 of the year before the taxable status date (RPTL §301); taxable status date March 1 (RPTL §302) in most municipalities; uniformity is also recognized (RPTL §522(9)(c), §524(2))
How homes are assessedSet locally and published by NYS Office of Real Property Tax Services (residential assessment ratio per municipality)
DeadlineFile Form RP-524 with the assessor before or at grievance day, the fourth Tuesday in May unless a charter or special law sets another date (RPTL §512, §524(1)); NYC Tax Commission by March 15 for class 1; Nassau ARC by March 1.
First appeal toBoard of Assessment Review
What the notice showsOften no market value; assessed value as “Assessed Value”. Mails: Outside NYC: only when the assessment rises, at least 10 days before grievance day (usually April to May). NYC: Notice of Property Value in January.
Assessment limitSpecial assessing units (population 1,000,000+, i.e. NYC): class one assessments may rise no more than 6% a year or 20% over five years, excluding physical improvements (RPTL §1805(1)). None elsewhere.
Sale prices publicYes
StatutesGrounds: RPTL §522, §524(2). Filing: RPTL §512, §524.
Data as of 20 Oct 2026 · New York statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every New York county

New York counties by population; 62 in all
CountyDeadlineAppeal rateLoweredCoverage
Kings CountyNot yet published——Scan from recent sales
Queens CountyNot yet published——Scan from recent sales
New York CountyNot yet published——Scan from recent sales
Suffolk CountyNot yet published——Scan from recent sales
Nassau CountyNot yet published——Scan from recent sales
Bronx CountyNot yet published——Scan from recent sales
Westchester CountyNot yet published——Scan from recent sales
Erie CountyNot yet published——Scan from recent sales
Monroe CountyNot yet published——Scan from recent sales
Richmond CountyNot yet published——Scan from recent sales
Onondaga CountyNot yet published——Scan from recent sales
Orange CountyNot yet published——Scan from recent sales
Rockland CountyNot yet published——Scan from recent sales
Albany CountyNot yet published——Scan from recent sales
Dutchess CountyNot yet published——Scan from recent sales
Saratoga CountyNot yet published——Scan from recent sales
Oneida CountyNot yet published——Scan from recent sales
Niagara CountyNot yet published——Scan from recent sales
Broome CountyNot yet published——Scan from recent sales
Ulster CountyNot yet published——Scan from recent sales
Schenectady CountyNot yet published——Scan from recent sales
Rensselaer CountyNot yet published——Scan from recent sales
Chautauqua CountyNot yet published——Scan from recent sales
Oswego CountyNot yet published——Scan from recent sales
Jefferson CountyNot yet published——Scan from recent sales
Ontario CountyNot yet published——Scan from recent sales
St. Lawrence CountyNot yet published——Scan from recent sales
Tompkins CountyNot yet published——Scan from recent sales
Putnam CountyNot yet published——Scan from recent sales
Steuben CountyNot yet published——Scan from recent sales
Wayne CountyNot yet published——Scan from recent sales
Chemung CountyNot yet published——Scan from recent sales
Sullivan CountyNot yet published——Scan from recent sales
Clinton CountyNot yet published——Scan from recent sales
Cattaraugus CountyNot yet published——Scan from recent sales
Cayuga CountyNot yet published——Scan from recent sales
Madison CountyNot yet published——Scan from recent sales
Warren CountyNot yet published——Scan from recent sales
Livingston CountyNot yet published——Scan from recent sales
Otsego CountyNot yet published——Scan from recent sales
Columbia CountyNot yet published——Scan from recent sales
Washington CountyNot yet published——Scan from recent sales
Herkimer CountyNot yet published——Scan from recent sales
Genesee CountyNot yet published——Scan from recent sales
Fulton CountyNot yet published——Scan from recent sales
Montgomery CountyNot yet published——Scan from recent sales
Tioga CountyNot yet published——Scan from recent sales
Allegany CountyNot yet published——Scan from recent sales
Franklin CountyNot yet published——Scan from recent sales
Greene CountyNot yet published——Scan from recent sales
Cortland CountyNot yet published——Scan from recent sales
Chenango CountyNot yet published——Scan from recent sales
Delaware CountyNot yet published——Scan from recent sales
Orleans CountyNot yet published——Scan from recent sales
Wyoming CountyNot yet published——Scan from recent sales
Essex CountyNot yet published——Scan from recent sales
Seneca CountyNot yet published——Scan from recent sales
Schoharie CountyNot yet published——Scan from recent sales
Lewis CountyNot yet published——Scan from recent sales
Yates CountyNot yet published——Scan from recent sales
Schuyler CountyNot yet published——Scan from recent sales
Hamilton CountyNot yet published——Scan from recent sales
Questions

New York questions

When is the property tax appeal deadline in New York?

File Form RP-524 with the assessor before or at grievance day, the fourth Tuesday in May unless a charter or special law sets another date (RPTL §512, §524(1)); NYC Tax Commission by March 15 for class 1; Nassau ARC by March 1. Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in New York?

The Board of Assessment Review hears the first appeal (RPTL §512, §524).

How is a home assessed in New York?

At set locally and published by NYS Office of Real Property Tax Services (residential assessment ratio per municipality), valued as of July 1 of the year before the taxable status date (RPTL §301); taxable status date March 1 (RPTL §302) in most municipalities. Special assessing units (population 1,000,000+, i.e. NYC): class one assessments may rise no more than 6% a year or 20% over five years, excluding physical improvements (RPTL §1805(1)). None elsewhere.

What does a New York assessment notice show?

Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: Outside NYC: only when the assessment rises, at least 10 days before grievance day (usually April to May). NYC: Notice of Property Value in January.

Your home

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Sources
  1. RPTL §305 (uniform percentage of value)
  2. RPTL §301 / §302 (valuation and taxable status dates)
  3. RPTL §510 (notice of increase)
  4. RPTL §512 (grievance day)
  5. RPTL §522 (definitions: excessive, unequal)
  6. RPTL §524 (complaint)
  7. RPTL §730 (SCAR)
  8. RPTL §1805 (special assessing unit limits)
  9. RPL §333(1-e) (RP-5217 sales price on recording)
  10. ORPTS, residential assessment ratios
  11. ORPTS, grievance procedures
  12. ORPTS, completing the RP-524
  13. NYC DOF, Notice of Property Value
  14. NYC Tax Commission, challenging the NOPV
  15. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  16. U.S. Census Bureau, county population estimates (2024).