Kings County Property Tax Grievance, New York

Travis Bunn·Updated July 24, 2026

Kings County is coextensive with the Borough of Brooklyn in New York City and is the most populous county in New York State, with an estimated population of 2.56 million as of 2023. The median home value in Kings County is approximately $1,094,000, with an effective property tax rate of 0.67%, which is significantly lower than the national median of 1.02%. Despite the lower rate, the median annual tax bill of $6,747 is substantially higher than the national median of $2,400, making property tax grievances particularly important for Brooklyn homeowners seeking to reduce their tax burden. The county's high property values mean that even small percentage overassessments can result in thousands of dollars in overpayment each year.

Notable cities: Brooklyn

Median Home

$1,094,000

Tax Rate

0.67%

Annual Tax

$6,747

Population

2,560,000

On the typical Kings County home, valued near $1,094,000 at the county’s effective tax rate of 0.67%, 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; March 1, 2026 for Class 2, 3, and 4 properties

For Class 1 properties (most one- to three-family homes), the deadline is March 15, 2026. For all other property classes (Class 2, 3, and 4), including larger residential buildings, condos, utilities, and commercial properties, the deadline is March 1, 2026. These deadlines are strictly enforced by the New York City Tax Commission, and missing the deadline means you lose the right to challenge your assessment for that tax year.

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Row of classic New York brownstones. Kings County grievance guide.

How Kings County Assesses Property

100%of market value

Assessed by: New York City Department of Finance

Assessment cycle: annual

Notices typically mailed: January (Tentative Roll published)

In Kings County, the NYC Department of Finance determines market value annually, but assessed value differs based on property tax class. Class 1 properties (one- to three-family homes) are assessed at 6% of market value, while Class 2, 3, and 4 properties are assessed at 45% of market value. For example, if your Class 1 home's market value is $1,094,000 (the county's median), at the 6% assessment ratio your assessed value would be $65,640, resulting in approximately $6,747 in annual taxes at the county's effective rate of 0.67%.

The Grievance Process

Appeals are heard by the NYC Tax Commission. The Tax Commission conducts administrative review of assessment grievances throughout the year. You have the right to attend a hearing and present statements and documentary evidence to support your claim that your property is overassessed.

Step 1: Review your assessment notice from the NYC Department of Finance, which is typically published in January on the Tentative Assessment Roll.

Step 2: Before filing a formal grievance, consider requesting an informal review with the NYC Department of Finance to correct factual errors such as incorrect square footage, lot size, or property characteristics.

Step 3: Gather evidence to support your grievance, including recent comparable sales within the last 2 years, photographs of property condition issues, repair estimates for damage or defects, and professional appraisals if available.

Step 4: Complete and submit the Tax Commission (TC) Form - Application for Correction of Assessment by the deadline (March 15 for Class 1 properties, March 1 for all other classes). File online through the NYC Tax Commission website or in person/by mail to One Centre Street, Room 2400, New York, NY 10007.

Step 5: The Tax Commission conducts administrative review throughout the year and may schedule a hearing from March through May. You have the right to attend the hearing and present statements and documentary evidence to support your case.

Step 6: The Tax Commission issues decisions before June 1. If your grievance is denied or the reduction is insufficient, you can file an Article 7 tax certiorari petition in New York State Supreme Court (typically requires an attorney).

Step 7: For small owner-occupied 1-3 family homes, you may be eligible to file a Small Claims Assessment Review (SCAR) petition as an alternative to Article 7, which has lower filing costs and simplified procedures.

Required form: Tax Commission (TC) Form - Application for Correction of Assessment

Filing Methods

online:File online through the NYC Tax Commission website (preferred method)

in-person:One Centre Street, Room 2400, New York, NY 10007

mail:NYC Tax Commission, One Centre Street, Room 2400, New York, NY 10007

Evidence to Bring

Recent comparable sales within the last 2 years in your neighborhoodPhotographs documenting property condition issues or defectsRepair estimates or contractor quotes for structural problemsProfessional appraisal report (optional but helpful)Income and expense statements (for Class 2 and 4 commercial/rental properties)Documentation of factual errors in property records (square footage, lot size, etc.)

Kings County Assessor Contact

New York City Department of Finance

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

Online Portal: https://www.nyc.gov/site/taxcommission/index.page

Hours: Monday-Friday 8:30am-4:30pm (Closed public holidays)

Tax Exemptions in Kings County

STAR (School Tax Relief) - Basic

$30,000 reduction in school taxable value

Reduces the school district portion of property taxes for owner-occupied primary residences. Basic STAR reduces school taxable value by $30,000.

Eligibility: Owner-occupants with household income up to $500,000Deadline: Register at tax.ny.gov/star; new applicants receive STAR credit as a state check

STAR (School Tax Relief) - Enhanced

Larger reduction than Basic STAR (varies by school district)

Provides larger school tax reduction for senior citizens age 65 and older. Enhanced STAR offers significantly greater savings than Basic STAR.

Eligibility: Homeowners age 65+ (all owners must qualify) with household income below approximately $98,700 (2026 limit)Deadline: Register at tax.ny.gov/star annually

Senior Citizens' Homeowners' Exemption (SCHE)

Up to 50% reduction in assessed value

Reduces assessed value for county, town, and school taxes by up to 50% for qualifying senior citizens. This exemption stacks with Enhanced STAR.

Eligibility: Seniors age 65+ with combined household income not exceeding $58,399 for full 50% exemption; partial benefits available up to approximately $66,000 incomeDeadline: File Form RP-467 with NYC Department of Finance annually; deadline typically March 15

Disabled Homeowners' Exemption (DHE)

Up to 50% reduction in assessed value

Provides up to 50% reduction in assessed value for homeowners with qualifying disabilities (typically eligibility for SSD, SSI, or similar programs).

Eligibility: Homeowners with documented disabilities meeting state requirements; income limits similar to SCHEDeadline: File with NYC Department of Finance annually; contact assessor for specific forms and deadlines

Alternative Veterans Exemption

15% reduction for wartime service; additional percentage for combat veterans

Available to eligible veterans of foreign wars, expeditionary medalists, veterans with honorable discharges, spouses/widow(er)s of veterans, and Gold Star parents. Provides percentage reduction in assessed value.

Eligibility: Veterans who served in designated conflicts (WWII, Korea, Vietnam, Gulf War, Cold War, etc.) and their qualifying family membersDeadline: Contact NYC Department of Finance for application forms and specific deadlines

New York Homestead Exemption (Bankruptcy Protection)

$204,825 equity protection for Kings County (married couples can double to $409,650)

Protects home equity from creditors in bankruptcy proceedings. This is not a property tax reduction but protects equity value.

Eligibility: Primary residence owners; does not protect against mortgage foreclosure or property tax liensDeadline: Applied through bankruptcy proceedings, not through the assessor

Kings County Grievance Statistics

Avg Reduction

$2,117

Kings County Grievance Packet · $49

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Frequently Asked Questions

What is the deadline to grieve my property taxes in Kings County for 2026?

The deadline to file a property tax grievance in Kings County (Brooklyn) depends on your property's tax class. For Class 1 properties, which include most one- to three-family homes, the deadline is March 15, 2026. For all other property classes (Class 2, 3, and 4), including larger residential buildings, condos, cooperatives, utilities, and commercial properties, the deadline is March 1, 2026. These deadlines are strictly enforced by the New York City Tax Commission, and missing your deadline means you lose the right to challenge your assessment for that tax year, even if your property is clearly overassessed.

How do I file a property tax grievance in Kings County online?

To file a property tax grievance in Kings County online, visit the NYC Tax Commission website and complete the Tax Commission (TC) Form - Application for Correction of Assessment. The online filing method is preferred by the Tax Commission and allows you to submit your application electronically along with supporting documentation. You'll need your property's borough, block, and lot number (BBL), details about why you believe your assessment is incorrect, and evidence such as comparable sales data or photos of property issues. The online portal streamlines the filing process and provides confirmation of receipt, making it easier to track your grievance status throughout the review process.

What is the homestead exemption worth in Kings County?

Kings County does not have a traditional 'homestead exemption' that directly reduces property taxes like some other states. Instead, New York offers the STAR (School Tax Relief) program, which reduces school taxes only. Basic STAR reduces school taxable value by $30,000 for homeowners with income up to $500,000, typically saving several hundred dollars annually depending on your school district's tax rate. Enhanced STAR for seniors age 65+ with income below $98,700 provides a larger reduction. Additionally, Kings County residents can claim the Senior Citizens' Homeowners' Exemption (SCHE), which reduces assessed value by up to 50% for seniors with income under $58,399, potentially saving thousands of dollars per year. The bankruptcy homestead exemption protects $204,825 in home equity from creditors but does not reduce property taxes.

What happens at a NYC Tax Commission hearing in Kings County?

At a NYC Tax Commission hearing in Kings County, you will have the opportunity to present your case in person to explain why your property is overassessed. The Tax Commission schedules hearings from March through May each year. You can appear yourself or have a representative such as an attorney, accountant, or tax consultant present your case. During the hearing, you should present your evidence clearly, including comparable sales data, photographs of property condition issues, appraisals, or income and expense statements for rental properties. Be prepared to answer questions about your property's condition, income potential, and why you believe the assessment is too high. The Tax Commission reviews all evidence and testimony before issuing a written decision before June 1, which will either grant a reduction, deny your grievance, or request additional information.

How much can I save by grieving my property taxes in Kings County?

The amount you can save by filing a property tax grievance in Kings County varies depending on the extent of your overassessment and the strength of your evidence. Successful grievances in Kings County save homeowners an average of $2,117 per year according to recent data. On a typical Kings County home valued near $1,094,000 with a median tax bill of $6,747, even a 10% overassessment means you're overpaying approximately $675 annually until you grieve it. For properties with more significant overassessments, such as 20% or more, savings can easily exceed $1,500 to $3,000 per year. The savings are permanent for that tax year and compound over time, making it worthwhile to grieve your assessment annually if you believe your property value has declined or comparable properties are assessed lower.

What evidence do I need for a Kings County property tax grievance?

For a successful Kings County property tax grievance, you need strong evidence proving your property is overassessed compared to its true market value. The most effective evidence includes recent comparable sales from the last 2 years of similar properties in your neighborhood that sold for less than your assessed value would indicate. Photographs documenting property condition issues, structural defects, or deferred maintenance are critical to show why your property is worth less than comparable homes. Repair estimates or contractor quotes quantifying the cost to fix problems add credibility to your claim. For rental or commercial properties (Class 2, 3, or 4), actual income and expense statements demonstrating lower income potential are essential. A professional appraisal can strengthen your case, though it's optional for most residential grievances. The burden of proof is on you to demonstrate the overassessment, so comprehensive, well-organized evidence significantly improves your chances of success.

Can I grieve my Kings County property taxes if I just bought my home?

Grieving your Kings County property taxes immediately after purchasing your home is generally very difficult because your recent sale price is considered strong evidence of the property's true market value. The NYC Tax Commission views your purchase price as the best indicator of what the property is worth, making it hard to argue the assessment is too high if you voluntarily paid that amount. However, there are limited circumstances where you may have grounds for a grievance even after a recent purchase: if you bought the property in distress or foreclosure at below-market value, if there were significant undisclosed defects discovered after closing, if market conditions have dramatically changed since your purchase, or if the assessment exceeds what you actually paid. For most recent buyers, it's better to wait until market data supports your claim or until property values decline before filing a grievance.

What is the difference between Class 1 and Class 2 properties in Kings County for property tax grievances?

In Kings County, property tax classes determine both your assessment ratio and your grievance deadline. Class 1 properties include one-, two-, and three-family homes, condominiums, and cooperatives primarily used as residential dwellings. These properties are assessed at only 6% of their market value and have a March 15, 2026 grievance deadline. Class 2 properties include all other residential properties such as apartment buildings with four or more units, cooperative buildings, and rental properties. Class 2 properties are assessed at 45% of their market value and have an earlier grievance deadline of March 1, 2026. The different assessment ratios mean that two properties with identical market values will have very different assessed values depending on their class, and the evidence required for a successful grievance differs significantly, Class 1 focuses on comparable sales, while Class 2 often requires income and expense analysis to demonstrate valuation.

Official Resources

NYC Department of Finance - Property Taxes →

Official NYC Department of Finance property assessment information, including assessment rolls, property value lookup, and tax calculation details for all five boroughs.

NYC Tax Commission - File a Grievance →

The official NYC Tax Commission website for filing property tax assessment grievances online, checking grievance status, and accessing forms and hearing information.

New York State STAR Program →

New York State's official STAR (School Tax Relief) program information, including eligibility requirements, application portal, and Enhanced STAR details for seniors.

NYC Property Information Portal →

Search property records, assessments, tax bills, and exemptions for any property in Kings County by address or borough-block-lot number.

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

Albany County (Albany)Bronx County (Bronx)Dutchess County (Poughkeepsie)Erie County (Buffalo)Genesee County (Batavia)Lewis County (Lowville)

← All New York property tax grievance info

Sources: https://www.appealdesk.com/appeals/new-york/kings | https://www.nyc.gov/site/finance/property/property-assessments.page | https://www.nyc.gov/site/taxcommission/index.page | https://www.tax.ny.gov/pit/property/star/ | https://www.ownwell.com/trends/new-york/kings-county | https://www.tax-rates.org/new_york/kings_county_property_tax

Last verified: 2026-07-24