New York homeowners pay a median of $6,582 a year in property tax, an effective rate of 1.55%, the 6th highest of the 15 states we cover. The deadline to appeal: Grievance Day (usually 4th Tue in May). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026Closed for 2026 in most towns. The next windows open in 2027: villages in February, Nassau County and New York City by March, most towns on Grievance Day in May.
Outside NYC and Nassau, file Form RP-524 by Grievance Day. In most towns that is the fourth Tuesday in May. Suffolk County towns use the third Tuesday in May and Westchester towns the third Tuesday in June. Towns sharing an assessor may pick a date up to the second Tuesday in June. Villages that assess usually hold Grievance Day on the third Tuesday in February. Cities set their own dates. Nassau County: file with the Assessment Review Commission by March 1. New York City: file with the Tax Commission by March 15 for Class 1 homes and by March 1 for other property. Your form must be received by the deadline; a postmark is not enough.
The tentative assessment roll is usually filed May 1. If your assessment goes up, the assessor mails a change-of-assessment notice before Grievance Day. In NYC, the Department of Finance mails a Notice of Property Value each January.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The local assessor of your city or town (in some places also the village). Nassau and Tompkins counties assess at the county level. In New York City, the Department of Finance sets values. Homes are assessed at a uniform percentage of market value set by each community. It can be 100% or much lower, so compare your assessment to the local level of assessment (equalization rate), not to market value alone. In NYC, Class 1 homes (1-3 family) are assessed at 6% of market value. No statewide schedule. Some towns update values every year, others go many years without a reappraisal. In NYC, Class 1 assessed values can rise no more than 6% a year and 20% over five years.
Yes, informally. Call or meet the assessor after the tentative roll comes out and before Grievance Day. If you agree on a lower value, you both sign Part Six of Form RP-524 (a stipulation). If you sign, you cannot ask the board or a court for a further cut that year.
What works in New York: Recent sales of similar homes nearby that sold for less than the assessor's implied market value (assessment divided by the local level of assessment); A recent appraisal or your own purchase price if you bought recently; Assessments and sale prices of similar homes on the same roll, to show unequal assessment; Photos and repair estimates for defects the assessor did not account for; Correct property details (square footage, bathrooms, lot size) if the assessor's record is wrong.
Fill out Form RP-524 and file it with the assessor or the BAR by Grievance Day, by mail or in person. Attach your evidence. You may attend the hearing, appear in writing only, or send a representative. The BAR (3 to 5 local residents, not the assessor) decides and mails a written notice of its decision with reasons. NYC and Nassau use their own commissions and forms. Cost: No fee.
You must prove your home is over-assessed. The assessor's value stands unless your evidence shows it is too high or unequal.
Within 30 days after the final assessment roll is filed (usually July 1 in towns, May 1 in many cities), or after notice of the filing, whichever is later. In New York City, a SCAR petition must be filed by October 25 following the Tax Commission's decision. SCAR is for owner-occupied 1-, 2- or 3-family homes used only as a residence. File the SCAR petition with the county clerk and pay $30. Within 10 days, mail copies to the town or city clerk, the assessor, the school district and others listed in the instructions. A hearing officer hears the case, usually within about 45 days, and decides within 30 days. You cannot ask for a lower value than you asked for at the BAR. If your home's equalized value is over $450,000, the cut you ask for is capped at 25% of the assessment. Article 7 certiorari is a full lawsuit; a lawyer is recommended.
A BAR reduction goes on the final roll, so your next tax bills are based on the lower value. After a SCAR or court win, the taxing bodies refund or credit the extra tax you paid. A SCAR or court reduction is generally locked in for 3 years (RPTL 727/739) unless the town does a full revaluation or the property changes.
On grievance form RP-524, complete Part Four 'Unequal assessment' and show your assessment-to-market-value ratio is higher than the town's ratio for all property or for comparable residential properties. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
School tax relief for owner-occupied primary homes. Income limit $500,000 for the STAR credit ($250,000 for the older exemption). Benefit is based on the first $30,000 of full value.
For owners 65 and older with income of $110,750 or less (2026-27 school year). Benefit is based on the first $88,500 of full value.
Can cut the taxable assessment by up to 50% for owners 65+ with limited income. Each locality sets its income limit. Apply to the assessor on Form RP-467, usually by March 1.
You can file and appear on your own; no lawyer is needed for the BAR or SCAR. You can authorize a representative (lawyer or non-lawyer) in Part Four of Form RP-524. Many tax-reduction firms work for a share of the first year's savings, but you can do the same filing for free.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Outside NYC and Nassau, file Form RP-524 by Grievance Day. In most towns that is the fourth Tuesday in May. Suffolk County towns use the third Tuesday in May and Westchester towns the third Tuesday in June. Towns sharing an assessor may pick a date up to the second Tuesday in June. Villages that assess usually hold Grievance Day on the third Tuesday in February. Cities set their own dates. Nassau County: file with the Assessment Review Commission by March 1. New York City: file with the Tax Commission by March 15 for Class 1 homes and by March 1 for other property. Your form must be received by the deadline; a postmark is not enough.
With the Board of Assessment Review (BAR) - Grievance Day. Fill out Form RP-524 and file it with the assessor or the BAR by Grievance Day, by mail or in person. Attach your evidence. You may attend the hearing, appear in writing only, or send a representative. The BAR (3 to 5 local residents, not the assessor) decides and mails a written notice of its decision with reasons. NYC and Nassau use their own commissions and forms.
No fee.
Yes, informally. Call or meet the assessor after the tentative roll comes out and before Grievance Day. If you agree on a lower value, you both sign Part Six of Form RP-524 (a stipulation). If you sign, you cannot ask the board or a court for a further cut that year.
You can appeal to the Small Claims Assessment Review (SCAR) in State Supreme Court, or a tax certiorari case (RPTL Article 7). Within 30 days after the final assessment roll is filed (usually July 1 in towns, May 1 in many cities), or after notice of the filing, whichever is later. In New York City, a SCAR petition must be filed by October 25 following the Tax Commission's decision. SCAR is for owner-occupied 1-, 2- or 3-family homes used only as a residence. File the SCAR petition with the county clerk and pay $30. Within 10 days, mail copies to the town or city clerk, the assessor, the school district and others listed in the instructions. A hearing officer hears the case, usually within about 45 days, and decides within 30 days. You cannot ask for a lower value than you asked for at the BAR. If your home's equalized value is over $450,000, the cut you ask for is capped at 25% of the assessment. Article 7 certiorari is a full lawsuit; a lawyer is recommended.
A BAR reduction goes on the final roll, so your next tax bills are based on the lower value. After a SCAR or court win, the taxing bodies refund or credit the extra tax you paid. A SCAR or court reduction is generally locked in for 3 years (RPTL 727/739) unless the town does a full revaluation or the property changes.
Checked 2026-10 against official New York sources. Local deadlines and fees can differ; confirm with your assessor or board.