Deadlines are fixed by law and cannot be extended. Applications must be received at the Tax Commission ( and not  just postmarked) by the deadline. The deadline depends on what you are appealing and the property's tax class.

If you’re not sure which tax class your property is in, you can find out on the Property Value and Assessment page. 

The deadlines to file an appeal of assessed value, tax class, or denied commercial and not-for-profit exemptions were:

• Class 1 properties: March 15, 2024
• All other properties: March 1, 2024

To appeal the assessed value and/or tax class of your property, or the denial or revocation of a not-for-profit exemption, you must file a completed "Application for Correction" appeal form and any other forms or information to the NYC Tax Commission in person or by mail by the deadlines.

If you're thinking about appealing your property assessment, you should first read the brochure How to Appeal a Tentative Assessment (TC600).

Completing the Application for Correction

Your appeal may be denied if your application isn’t completed properly, so be sure to use the correct form, read the questions, answer all questions completely, and provide any necessary proof. Be sure to type or write your email address, or your telephone number clearly on your application to avoid delays in contacting you.

Make sure that you:

• Identify the property
• State your relationship to the property or the property owner
• Enter your estimate of your property's market value
• Don’t leave out any information or fail to complete required fields
• Fill out the application in ink or type, not pencil
• Don’t submit a duplicate application
• Sign the application (must be original signature)
• Have the form notarized (with original signature) (Not required for tax class 1 properties)
• File a complete, correct Tax Commission Income and Expense (TCIE) form by the deadline, if required, as well as any other supplemental forms and documents the Tax Commission instructions require

If you don’t follow the application directions, your appeal may be denied.

To learn more, read the brochure How to Appeal a Tentative Assessment (TC600).

Fee

The Tax Commission charges a $175 fee for each assessment review held for properties with an assessed value of 2 million dollars or more. The charge will appear on your property tax bill.

Submitting the Application

The Tax Commission accepts appeal applications by mail or in person.

By Mail

Your mailed application must be received at the Tax Commission—not just postmarked—by the deadline.

Make sure to complete the right "Application for Correction of Assessed Value" for the type of appeal you wish to file.

If you're delivering your appeal in person, you should also complete and bring form TC10. The Tax Commission will stamp the TC10, so that you can keep it as your receipt to prove you filed your application on time. If you mail your appeal, include a self-addressed stamped TC10. If you email your appeal, you will be emailed an acknowledgment of receipt, which does not mean that your submission has been reviewed and deemed complete.

You can download the forms online or pick them up in person at the Tax Commission Office or a DOF Business Center.

Online

Get Tax Commission forms and instructions.

On your Application for Correction, you can choose whether to request that your appeal bebe heard with or without a formal hearing.

If you want an opportunity to present your case to a hearing officer, you can request a hearing either:

• In person at the Municipal Building in Manhattan
• By phone
• Virtually using Microsoft Teams
  • Microsoft Teams is similar to Zoom. You don't need to have Teams on your computer to use it for the hearing.

If you prefer not to have a hearing, you can request that the hearing officer make a decision after reviewing your completed application and any supporting documentation you may have submitted.

The Tax Commission will review your application and determine whether to grant you a hearing. Hearing decisions are based on the application, documentation, and other proof you submit. Your hearing request may be denied if the application is not completed properly.

The Tax Commission will send their determination on your appeal to you by email (if you have provided a legible email address). Otherwise, they will attempt to send it by regular mail.

In-Person, Phone, or Virtual Hearings

If you are granted an in-person, phone, or virtual hearing, the Tax Commission will notify you of the scheduled date and time. You don’t need a lawyer to file an appeal and can send a representative to the hearing for you. If no one appears at the scheduled hearing, your appeal will be denied.

You’ll be notified when the Tax Commission has completed its review of your appeal.

If you haven’t received an email or a letter from the Tax Commission about your appeal by August 1, you can contact them for a status.

Email

For questions about an appeal that you already filed, send your questions be email to applications@oata.nyc.gov for a faster response.

Otherwise, general questions should be sent to tcinfo@oata.nyc.gov.

After receiving your application, the Tax Commission may deny your hearing request for any or some of the following reasons:

• The property wasn’t properly identified
• The application was filed late
• The application was completed in pencil
• A duplicate application wasn’t withdrawn
• Your appeal was related to the denial of an abatement
• You were required to file a Real Property Income and Expense (RPIE) form but didn’t file it or filed it late
• You were required to file a Tax Commission Income and Expense (TCIE) form as part of your appeal but didn't
• Your TCIE form was late, incomplete, defective, or old
• You left out information on your application or your application was incomplete
• No reason was given for applying or no error was claimed on the application
• You didn’t state what you think the property is worth
• Your application for a Class 2, 3, or 4 property wasn’t notarized
• Your signature and/or the notary's signature wasn’t an original
• You aren’t the property's owner or aren’t responsible for paying the entire building's property tax
• You lack the authority or power of attorney
• You have a defective or old power of attorney
• The application was signed by an agent who has no personal knowledge of the property
• Your relationship to the property or the property owner wasn’t stated

If you receive a "Notice of Offer and Acceptance Agreement" from the Tax Commission and would like to accept the terms of the offer listed, you must sign and return it within the stated time period (usually 45 days).

It usually takes about two weeks from the time that the Tax Commission enters any agreed upon change until you receive a Revised Notice of Property Value from the Department of Finance. You may receive a Revised NOPV anytime between the issuance of your Notice of Property Value in mid-January and the posting of the Final Assessment Roll, which happens at the end of May. For more information about the Revised NOPV, go to the Property Value and Assessment page.

Tax Commission determinations granting an exemption that the Department of Finance had denied or revoked are valid only for the one year appealed. You must go back to the Department of Finance and reapply for the exemption the following year.

If you accepted, signed, and mailed the Notice of Offer and Acceptance Agreement letter back to the Tax Commission more than 30 days ago and haven’t received a response, you can request the status from the Department of Finance.

You can appeal the Tax Commission's decision if you filed a valid appeal application on time and:

• Received a denial from the Tax Commission, or
• Received an offer but chose not to accept it

Owner-Occupied 1-, 2-, or 3-Family Homes

If you own and live in a 1-, 2-, or 3-family home, you may appeal the Tax Commission's determination by filing a Small Claims Assessment Review Petition (SCARP) in New York State Supreme Court.

SCARP forms are available at City County Clerk’s offices, which are located inside the borough Supreme Court buildings. Visit the County Clerk page for locations.

After completing the form, you must pay a filing fee before filing your SCAR petition.

You may be able to do this online instead of going to the Supreme Court in the borough where the property is located to submit it. You must also serve a copy of the petition on the Tax Commission.

In 2024, petitions must be filed in person or postmarked by October 24.

You can learn more about SCARP proceedings in the brochure that the Tax Commission included with their decision (TC708). You can also download a copy online.

Get Tax Commission forms and instructions.

All Other Properties

For class 2 and 4 properties, as well as 1-, 2-, or 3-family homes you don’t live in, you may file an Article 7 Petition in New York State Supreme Court. You can learn more about Article 7 Petitions by reading Form TC707.

Get Tax Commission forms and instructions.

NOPV Information and Assistance

To learn about NOPVs and how the City assesses your property and calculates your taxes, view a glossary of terms, and access other resources visit the Property Value and Assessment page.

You can learn about your NOPV at a virtual outreach session. Learn more and get the list of events on the Department of Finance Public Events page.