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 recordsHow appeals work in New York
| Rule | What applies |
|---|---|
| What you argue | Market 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 assessed | Set locally and published by NYS Office of Real Property Tax Services (residential assessment ratio per municipality) |
| Deadline | 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. |
| First appeal to | Board of Assessment Review |
| What the notice shows | Often 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 limit | 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. |
| Sale prices public | Yes |
| Statutes | Grounds: RPTL §522, §524(2). Filing: RPTL §512, §524. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every New York county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Kings County | Not yet published | — | — | Scan from recent sales |
| Queens County | Not yet published | — | — | Scan from recent sales |
| New York County | Not yet published | — | — | Scan from recent sales |
| Suffolk County | Not yet published | — | — | Scan from recent sales |
| Nassau County | Not yet published | — | — | Scan from recent sales |
| Bronx County | Not yet published | — | — | Scan from recent sales |
| Westchester County | Not yet published | — | — | Scan from recent sales |
| Erie County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Richmond County | Not yet published | — | — | Scan from recent sales |
| Onondaga County | Not yet published | — | — | Scan from recent sales |
| Orange County | Not yet published | — | — | Scan from recent sales |
| Rockland County | Not yet published | — | — | Scan from recent sales |
| Albany County | Not yet published | — | — | Scan from recent sales |
| Dutchess County | Not yet published | — | — | Scan from recent sales |
| Saratoga County | Not yet published | — | — | Scan from recent sales |
| Oneida County | Not yet published | — | — | Scan from recent sales |
| Niagara County | Not yet published | — | — | Scan from recent sales |
| Broome County | Not yet published | — | — | Scan from recent sales |
| Ulster County | Not yet published | — | — | Scan from recent sales |
| Schenectady County | Not yet published | — | — | Scan from recent sales |
| Rensselaer County | Not yet published | — | — | Scan from recent sales |
| Chautauqua County | Not yet published | — | — | Scan from recent sales |
| Oswego County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Ontario County | Not yet published | — | — | Scan from recent sales |
| St. Lawrence County | Not yet published | — | — | Scan from recent sales |
| Tompkins County | Not yet published | — | — | Scan from recent sales |
| Putnam County | Not yet published | — | — | Scan from recent sales |
| Steuben County | Not yet published | — | — | Scan from recent sales |
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Chemung County | Not yet published | — | — | Scan from recent sales |
| Sullivan County | Not yet published | — | — | Scan from recent sales |
| Clinton County | Not yet published | — | — | Scan from recent sales |
| Cattaraugus County | Not yet published | — | — | Scan from recent sales |
| Cayuga County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Warren County | Not yet published | — | — | Scan from recent sales |
| Livingston County | Not yet published | — | — | Scan from recent sales |
| Otsego County | Not yet published | — | — | Scan from recent sales |
| Columbia County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Herkimer County | Not yet published | — | — | Scan from recent sales |
| Genesee County | Not yet published | — | — | Scan from recent sales |
| Fulton County | Not yet published | — | — | Scan from recent sales |
| Montgomery County | Not yet published | — | — | Scan from recent sales |
| Tioga County | Not yet published | — | — | Scan from recent sales |
| Allegany County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Greene County | Not yet published | — | — | Scan from recent sales |
| Cortland County | Not yet published | — | — | Scan from recent sales |
| Chenango County | Not yet published | — | — | Scan from recent sales |
| Delaware County | Not yet published | — | — | Scan from recent sales |
| Orleans County | Not yet published | — | — | Scan from recent sales |
| Wyoming County | Not yet published | — | — | Scan from recent sales |
| Essex County | Not yet published | — | — | Scan from recent sales |
| Seneca County | Not yet published | — | — | Scan from recent sales |
| Schoharie County | Not yet published | — | — | Scan from recent sales |
| Lewis County | Not yet published | — | — | Scan from recent sales |
| Yates County | Not yet published | — | — | Scan from recent sales |
| Schuyler County | Not yet published | — | — | Scan from recent sales |
| Hamilton County | Not yet published | — | — | Scan from recent sales |
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.
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- RPTL §305 (uniform percentage of value)
- RPTL §301 / §302 (valuation and taxable status dates)
- RPTL §510 (notice of increase)
- RPTL §512 (grievance day)
- RPTL §522 (definitions: excessive, unequal)
- RPTL §524 (complaint)
- RPTL §730 (SCAR)
- RPTL §1805 (special assessing unit limits)
- RPL §333(1-e) (RP-5217 sales price on recording)
- ORPTS, residential assessment ratios
- ORPTS, grievance procedures
- ORPTS, completing the RP-524
- NYC DOF, Notice of Property Value
- NYC Tax Commission, challenging the NOPV
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).