Bronx County Property Tax Grievance, New York

Travis BunnTravis Bunn·Updated July 24, 2026

Bronx County, commonly known as the Bronx, is one of New York City's five boroughs with a population of approximately 1.4 million residents. The county seat is Bronx, which is also the only New York City borough that is primarily located on the mainland. Major population centers include Riverdale, Fordham, Pelham, and Mott Haven. Bronx County homeowners face unique property tax challenges, with a median home value of $704,000 and an effective tax rate of 0.85%, resulting in a median annual tax bill of $5,572, significantly above the national median of $2,400. Despite having a lower effective tax rate than the national median of 1.02%, the high property values in this NYC borough mean homeowners pay substantially more in absolute dollars, making successful property tax grievances critical for reducing the tax burden in this densely populated urban area.

Notable cities: Bronx, Riverdale, Fordham, Pelham, Mott Haven

Median Home

$704,000

Tax Rate

0.85%

Annual Tax

$5,572

Population

1,400,000

On the typical Bronx County home, valued near $704,000 at the county’s effective tax rate of 0.85%, an over-assessment of even 10% means you are overpaying year after year until you grieve it. Here is how to find out if yours qualifies.

2026 Grievance Deadline: March 15, 2026 for Class 1 properties (1-3 family homes); March 1, 2026 for Class 2, 3, and 4 properties

Bronx County follows NYC Tax Commission procedures with fixed annual deadlines. Class 1 properties (one-, two-, and three-family homes) must file by March 15, 2026. All other property classes (Class 2, 3, and 4) must file by March 1, 2026. If the deadline falls on a weekend or holiday, it extends to the next business day. These deadlines are set by the City Charter and cannot be waived or extended for any reason.

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How Bronx County Assesses Property

100%of market value

Assessed by: New York City Department of Finance, Assessment Division

Assessment cycle: annual

Notices typically mailed: January (Notice of Property Value mailed mid-January)

Bronx County, as part of New York City, uses a unique four-class assessment system where properties are assessed annually by the NYC Department of Finance. For Class 1 properties (1-3 family homes), the assessment ratio is only 6% of market value, while other property classes use a 45% ratio. However, the assessment ratio of 100% applies to the assessed value once determined. For example, if your Class 1 home has a market value of $704,000, it would be assessed at approximately $42,240 (6% of market value), resulting in approximately $5,984 in annual taxes at the borough's effective rate of 0.85% applied to the full market value equivalent.

The Grievance Process

Appeals are heard by the NYC Tax Commission (not Board of Assessment Review, NYC has a unique system). Tax Commission hearings are conducted by experienced Hearing Officers who are professional appraisers and assessors. You will present your evidence, including comparable sales and documentation of property issues, and the officer will personally evaluate your case. Decisions are typically rendered within weeks of the hearing.

1

Step 1: Review your Notice of Property Value (NOPV) mailed in mid-January. Verify all property details including square footage, year built, building class, and market value are accurate.

2

Step 2: Gather supporting evidence including recent comparable sales of similar properties in your neighborhood that sold for less than your assessed value, photographs documenting property condition or defects, repair estimates for any structural issues, and income/expense records if applicable to your property class.

3

Step 3: Complete the appropriate Tax Commission form, Form TC-101 for Class 1 properties (1-3 family homes) or Form TC-201 for other property classes. Forms are available at www.nyc.gov/taxcommission or at Department of Finance business centers.

4

Step 4: File your completed application with all supporting documentation by the deadline: March 15, 2026 for Class 1 properties or March 1, 2026 for Classes 2, 3, and 4. You may file in person at One Centre Street, Room 2400, by mail to the same address, or at DOF business centers.

5

Step 5: Attend your hearing before a Tax Commission Hearing Officer. The hearing is typically scheduled several weeks after filing and provides an opportunity to present your evidence and explain why your assessment should be reduced. Officers are experienced appraisers who review each case individually.

6

Step 6: Receive the Tax Commission's determination, typically within weeks of your hearing. If you accept the reduction offered, it becomes effective July 1 and you may apply for a tax refund for any overpayment.

7

Step 7: If unsatisfied with the Tax Commission decision, you may file a petition for judicial review in New York State Supreme Court under Article 7 of the Real Property Tax Law, or for Class 1 owner-occupied properties, file a Small Claims Assessment Review (SCAR) petition within 30 days of the final assessment roll.

Required form: Form TC-101 for Class 1 properties; Form TC-201 (with Income and Expense Schedule) for other classes

Filing Methods

mail:NYC Tax Commission, One Centre Street, Room 2400, New York, NY 10007
in-person:NYC Tax Commission, One Centre Street, Room 2400, New York, NY 10007, or NYC Department of Finance business centers throughout the Bronx

Evidence to Bring

Recent comparable sales (properties similar to yours that sold for less)Photographs documenting property condition, defects, or issuesRepair estimates or contractor bids for structural problemsIncome and expense statements (for income-producing properties)Appraisal reports (if available)Building permits or certificates of occupancy

Bronx County Assessor Contact

New York City Department of Finance, Assessment Division

Website: https://www.nyc.gov/site/finance/index.page

Hours: Contact 311 for business center locations and hours

Tax Exemptions in Bronx County

Senior Citizen Homeowners' Exemption (SCHE)

Up to 50% reduction in assessed value (for income up to $50,000); sliding scale up to income of $58,399

Reduces the assessed value of your property by 5% to 50% depending on income level, directly lowering your property tax bill.

Eligibility: All owners must be 65 or older (or one spouse/sibling if co-owned), combined annual income of $58,399 or less, property must be primary residence, owned for at least 12 consecutive monthsDeadline: March 15 annually

Disabled Homeowners' Exemption (DHE)

Up to 50% reduction in assessed value

Provides property tax exemption up to 50% of assessed value for homeowners with disabilities.

Eligibility: Homeowner with qualifying disability, combined annual income of $58,399 or less, property must be primary residenceDeadline: March 15 annually

Basic STAR (School Tax Relief)

Approximately $293 annual benefit (credit amount varies)

Provides school tax relief for primary residence homeowners. New applicants receive a credit check; existing exemption holders continue to receive bill reductions.

Eligibility: Primary residence homeowners with combined income of $500,000 or lessDeadline: Register anytime at www.tax.ny.gov/star (state program, no local deadline)

Enhanced STAR

Approximately $650 annual benefit

Enhanced school tax relief for senior homeowners 65 and older, providing larger benefit than Basic STAR.

Eligibility: At least one owner age 65 or older, combined income of $98,700 or less, primary residenceDeadline: Register at www.tax.ny.gov/star

Veterans Exemption

Varies based on service and disability status

Property tax exemption for eligible veterans, their unremarried surviving spouses, and Gold Star parents who own homes, condos, or co-ops.

Eligibility: Honorably discharged veterans, unremarried surviving spouses, or Gold Star parents; property must be primary residenceDeadline: March 15 annually

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Frequently Asked Questions

What is the deadline to grieve my property taxes in Bronx County?
The deadline to file a property tax grievance in Bronx County depends on your property class. For Class 1 properties (one-, two-, and three-family homes), the deadline is March 15, 2026. For all other property types including Class 2, 3, and 4 properties (larger residential buildings, commercial, and industrial), the deadline is March 1, 2026. These deadlines are set by the New York City Charter and cannot be waived or extended for any reason, so missing the deadline means you must wait an entire year to challenge your assessment for the following tax year.
How do I file a property tax grievance in Bronx County?
To file a property tax grievance in Bronx County, you must submit an application to the NYC Tax Commission, not a traditional Board of Assessment Review. First, obtain Form TC-101 (for Class 1 properties) or Form TC-201 (for other classes) from www.nyc.gov/taxcommission or a Department of Finance business center. Complete the form with your property information and attach supporting evidence such as comparable sales, photographs, and repair estimates. You can file in person at the Tax Commission office at One Centre Street, Room 2400, New York, NY 10007, by mail to the same address, or at any NYC Department of Finance business center in the Bronx. Currently, online filing is not available for NYC property tax grievances.
What evidence do I need for a successful property tax grievance in Bronx County?
A successful property tax grievance in Bronx County requires strong comparable evidence showing your property is overassessed relative to its true market value. The most important evidence is recent sales data from similar properties in your neighborhood that sold for less than your assessed value, ideally properties of similar size, age, condition, and location that sold within the past year. You should also include photographs documenting any property defects, deterioration, or issues affecting value, written repair estimates from licensed contractors for structural problems, and income/expense statements if your property generates rental income. For Class 2, 3, and 4 properties over certain assessed values, you may need Form TC-309 (Accountant's Certification) to verify your income and expense data.
How much can I save by grieving my property taxes in Bronx County?
The potential savings from a successful property tax grievance in Bronx County depends on how much your property is overassessed and the county's effective tax rate of 0.85%. For example, if your home is overassessed by $100,000 and you successfully reduce the assessment, you would save approximately $850 per year in property taxes. Many Bronx homeowners save between $500 and $2,000 annually through successful grievances. The median tax bill in Bronx County is $5,572, and even a 10% assessment reduction could save you over $550 per year. These savings continue year after year, so a successful grievance can save thousands of dollars over the time you own your home.
What is the Senior Citizen Homeowners' Exemption worth in Bronx County?
The Senior Citizen Homeowners' Exemption (SCHE) in Bronx County can reduce your property's assessed value by 5% to 50% depending on your household income level. For seniors with combined household income of $50,000 or less, you receive the maximum 50% reduction in assessed value. The exemption then phases down on a sliding scale for incomes between $50,000 and $58,399. If you qualify for the maximum 50% reduction and have a typical Bronx County assessed value, you could save approximately $2,786 per year (half of the median $5,572 tax bill). You must be 65 or older, own and occupy the property as your primary residence, and apply by March 15 each year to receive this substantial tax break.
What happens at my NYC Tax Commission hearing in Bronx County?
At your NYC Tax Commission hearing for a Bronx County property, you will meet with a Tax Commission Hearing Officer who is an experienced appraiser or assessor. The hearing is less formal than a court proceeding and gives you the opportunity to present your evidence showing why your property assessment is too high. You should bring your comparable sales data, photographs, repair estimates, and any other documentation supporting your case. The Hearing Officer will review your evidence, may ask questions about your property, and will personally evaluate whether an assessment reduction is warranted. Unlike many other counties, the NYC Tax Commission provides individualized review of each case. Decisions are typically rendered within several weeks of your hearing, and if you accept the offered reduction, it becomes effective July 1 of that year.
Can I grieve my Bronx County property taxes if I just bought my home?
Yes, you can grieve your Bronx County property taxes even if you recently purchased your home, and in fact recent purchasers often have strong grounds for a grievance. If you bought your home for less than the assessed value shown on your Notice of Property Value, this is compelling evidence that the assessment is too high since your actual sale price represents the true market value. You should file a Tax Commission application by the March deadline (March 15 for Class 1 properties, March 1 for others) and include a copy of your deed and closing statement as evidence. However, be aware that the NYC Department of Finance reviews recent sales and may adjust assessments based on purchase prices, so your assessment might be corrected automatically. Still, filing a grievance ensures you receive the proper valuation if the automatic adjustment doesn't occur.
What if I miss the March grievance deadline in Bronx County?
If you miss the March grievance deadline in Bronx County (March 15 for Class 1 properties or March 1 for other classes), unfortunately you cannot file a late grievance for that tax year because the NYC Charter does not permit extensions or waivers for any reason. You will need to wait until the following year's filing period to grieve your assessment. However, you may have other options: you can file a Request for Review (RFR) with the Department of Finance if you believe property details like square footage or building characteristics are incorrect, or file a Request for Administrative Review to correct clerical errors in your assessment. These alternative mechanisms have different deadlines, typically between mid-March and early April depending on property class. Mark your calendar now for next year's deadline to ensure you don't miss the opportunity to challenge an unfair assessment.

Official Resources

For state-wide grievance information including New York's assessment ratio and deadlines, see our New York Property Tax Grievance Guide →

Considering professional help with your grievance? Compare pricing, coverage, and pros/cons in our Best Property Tax Grievance Services (2026) or browse side-by-side service comparisons →

More New York Counties

Sources: https://www.nyc.gov/site/taxcommission/index.page | https://www.nyc.gov/site/finance/index.page | https://www.ownwell.com/trends/new-york/bronx-county | https://www.appealdesk.com/appeals/new-york/bronx | https://www.nyc.gov/site/finance/property/residential-properties-exemptions.page

Last verified: 2026-07-24