AppealDesk

Kings County Property Tax Grievance — New York

Rob HartleyRob Hartley·Updated February 16, 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, Brooklyn is the largest of New York City's five boroughs. The county has a median home value of approximately $1,094,000 and 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.

Notable cities: Brooklyn

Median Home

$1,094,000

Tax Rate

0.67%

Annual Tax

$6,747

Population

2,561,225

2026 Grievance Deadline: March 15, 2026 for Class 1 properties; March 1, 2026 for all other property classes

New York City uses property classification to determine grievance deadlines. Class 1 properties (most one- to three-family homes) have a deadline of March 15, while Class 2 (larger residential buildings and condos), Class 3 (utilities), and Class 4 (commercial properties) have a March 1 deadline. These deadlines are strictly enforced, and missing the deadline means losing the right to challenge your assessment for that tax year.

Property in Kings County, New York — local tax assessment and grievance guide

How Kings County Assesses Property

100%of market value

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

Assessment cycle: annual

Notices typically mailed: Spring (mid-March)

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, 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 New York City 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 documentation supporting your grievance, either personally or through an attorney or representative. The Commission will issue a written determination explaining the reasons for their decision.

1

Step 1: Review your Notice of Property Value, which is mailed in spring (typically mid-March). Verify your property's market value, assessed value, and tax class for accuracy.

2

Step 2: Consider requesting an informal review with the NYC Department of Finance to correct factual errors such as incorrect square footage, unit count, building classification, or missing exemptions before filing a formal grievance.

3

Step 3: Gather supporting evidence including recent comparable sales of similar properties in your neighborhood, photographs documenting property condition, repair estimates for defects, income and expense statements for rental properties, and professional appraisals if available.

4

Step 4: Complete and file the Tax Commission (TC) Form - Application for Correction of Assessment by the applicable deadline (March 15 for Class 1 properties or March 1 for all other classes). File in person at the Tax Commission office or Department of Finance business center, or submit by mail.

5

Step 5: The Tax Commission will review your application and may schedule a hearing where you can present evidence supporting your claim. You have the right to attend and present documentation, with or without an attorney.

6

Step 6: Receive the Tax Commission's determination in writing. If you disagree with the decision, you may pursue judicial review through Small Claims Assessment Review (SCAR) for eligible owner-occupied properties or Article 7 tax certiorari proceedings in New York State Supreme Court within 30 days of the final assessment roll filing.

7

Step 7: If pursuing further appeals, consider consulting with a property tax attorney for SCAR or Article 7 proceedings, as court review is more formal and often requires legal representation.

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

Filing Methods

in-person:The Tax Commission, One Centre Street, Room 2400, New York, NY 10007
mail:The Tax Commission, One Centre Street, Room 2400, New York, NY 10007
in-person:Department of Finance business centers (borough-specific locations)

Evidence to Bring

Recent comparable sales of similar properties in your neighborhoodPhotographs documenting property condition and defectsRepair estimates and contractor invoices for property damage or needed repairsIncome and expense statements or rent rolls for income-producing propertiesProfessional appraisal reportsSurvey, permits, and deed records to verify property characteristics

Kings County Assessor Contact

New York City Department of Finance, Assessment Division

Phone: (212) 504-4080

Address: 66 John Street, New York, NY 10038

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

Tax Exemptions in Kings County

School Tax Relief (STAR) Program - Basic STAR

$30,000 exemption from assessed value (approximately $293 in annual savings)

Provides property tax relief for school taxes on primary residences. Basic STAR exempts $30,000 from the assessed value of the home for school district taxes only.

Eligibility: All homeowners with combined household income of $500,000 or less who use the property as their primary residence. No age requirement.Deadline: Apply through New York State Department of Taxation and Finance. Visit https://tax.ny.gov or call(518) 457-2036.

School Tax Relief (STAR) Program - Enhanced STAR

Approximately $650 in annual savings

Provides enhanced property tax relief for school taxes on primary residences of eligible seniors. Offers greater savings than Basic STAR.

Eligibility: Homeowners age 65 or older by December 31 of the benefit year with combined household income of $107,300 or less for 2026 benefits or $110,750 or less for 2026 benefits. For jointly owned property, only one spouse or sibling must be 65 or older.Deadline: Apply through New York State Department of Taxation and Finance via the Homeowner Benefit Portal at https://tax.ny.gov or call(518) 457-2036.

Senior Citizen Homeowners' Exemption (SCHE)

Sliding scale reduction based on income, ranging from 5% to 50% of assessed value

Provides a property tax exemption for senior homeowners that reduces the assessed value before calculating property taxes. Can be combined with STAR benefits.

Eligibility: Homeowners age 65 or older with annual income of $58,399 or less. All owners must be at least 65 years old (with certain exceptions for spouses).Deadline: March 15 annually. Apply with NYC Department of Finance.

Disabled Homeowners' Exemption (DHE)

Sliding scale reduction based on income, ranging from 5% to 50% of assessed value

Provides property tax relief for disabled homeowners on their primary residence. Similar to SCHE but for disabled property owners.

Eligibility: Homeowners who are disabled as defined by federal Social Security or Railroad Retirement disability programs. Income limits apply.Deadline: March 15 annually. Apply with NYC Department of Finance.

Veterans Exemptions

Varies by type of exemption and disability rating

Various exemptions available for eligible veterans, including exemptions for service-connected disabilities and combat zone veterans.

Eligibility: Honorably discharged veterans who served during qualifying periods. Specific eligibility varies by exemption type.Deadline: March 15 annually. Apply with NYC Department of Finance.

New York State Homestead Exemption (Judgment Protection)

$204,825 in equity protection from judgment creditors

Protects home equity from certain creditor judgments, not a property tax reduction. In Kings County, this protects up to $204,825 in home equity from creditor claims.

Eligibility: Homeowners who use the property as their primary residence. The property must be a primary residence including single-family homes, condos, co-ops, or mobile homes.Deadline: Automatically applied; no separate application needed for property tax purposes, but may need to be claimed in bankruptcy or legal proceedings.

Official Resources

NYC Department of Finance - Property →

Official NYC Department of Finance website for property assessments, tax bills, exemptions, and online property search tools.

NYC Tax Commission →

The Tax Commission is NYC's independent administrative review body for property tax assessment grievances and exemption appeals.

New York State STAR Program →

Official New York State resource for the School Tax Relief (STAR) program, including eligibility information and application portal for property tax exemptions.

NYS Property Tax Grievance Information →

New York State's comprehensive guide to property tax grievance procedures, forms, deadlines, and property owner rights.

Check Your Kings County Assessment

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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, 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, even if your property is clearly overassessed.
How do I file a property tax grievance in Kings County?
To file a property tax grievance in Kings County, you must complete and submit a Tax Commission (TC) Form - Application for Correction of Assessment to the NYC Tax Commission. You can file in person at the Tax Commission office located at One Centre Street, Room 2400, New York, NY 10007, or at a Department of Finance business center specific to your borough. You may also file by mail to the same address. 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 or missing exemptions. You should gather supporting evidence including recent comparable sales, photographs, repair estimates, and professional appraisals to support your claim.
What exemptions are available to reduce my property taxes in Brooklyn?
Brooklyn homeowners can benefit from several property tax exemptions. The School Tax Relief (STAR) Program provides relief on school taxes, with Basic STAR offering approximately $293 in annual savings for homeowners with household incomes under $500,000, and Enhanced STAR providing about $650 in savings for seniors 65 and older with incomes of $110,750 or less for 2026 benefits. The Senior Citizen Homeowners' Exemption (SCHE) provides a sliding scale reduction from 5% to 50% of assessed value for seniors 65 or older with incomes of $58,399 or less. Veterans may qualify for various exemptions based on service and disability status. The Disabled Homeowners' Exemption offers similar benefits to SCHE for disabled property owners. Homeowners qualifying for SCHE automatically receive Enhanced STAR benefits, allowing you to stack exemptions for maximum savings.
How does NYC calculate my property's assessed value in Kings County?
In Kings County, the NYC Department of Finance first determines your property's market value annually based on comparable sales and property characteristics. However, assessed value differs significantly from market value based on your property's tax class. Class 1 properties (one- to three-family homes) are assessed at only 6% of market value, while Class 2 (larger residential buildings and condos), Class 3 (utilities), and Class 4 (commercial) properties are assessed at 45% of market value. For example, a Class 1 home with a market value of $1,000,000 would have an assessed value of only $60,000. State law also limits how quickly assessed values can increase to protect homeowners from sudden large tax increases, which is particularly important during periods of rapidly rising home prices in Brooklyn.
What happens after I file a property tax grievance with the NYC Tax Commission?
After you file your property tax grievance with the NYC Tax Commission, they will review your application and supporting evidence. The Tax Commission may schedule a hearing where you can present your case and provide documentation supporting your claim for a reduced assessment. You have the right to attend this hearing personally or through an attorney or representative. The Tax Commission will then issue a written determination explaining their decision and the reasons behind it. If you disagree with the Tax Commission's determination, you have the right to pursue judicial review through either Small Claims Assessment Review (SCAR) for eligible owner-occupied residential properties or Article 7 tax certiorari proceedings in New York State Supreme Court. These judicial appeals must be filed within 30 days of the final assessment roll filing, and many property owners choose to work with an attorney for court proceedings.
How much can I save by grieving my property taxes in Kings County?
The amount you can save by grieving your property taxes in Kings County depends on the extent of your property's overassessment and the strength of your evidence. With a median annual tax bill of $6,747 in Brooklyn, even a modest reduction in assessed value can result in significant annual savings. For example, if you successfully reduce your assessed value by 10%, you could save approximately $675 per year, which compounds to $3,375 over five years. Statistics show that about 25% of homes in America are overassessed and pay an average of $1,346 too much annually. The potential savings are particularly significant for Brooklyn homeowners given the high property values in the borough. Your actual savings will depend on proving your property's market value is lower than the city's assessment through comparable sales data, documentation of property condition issues, or errors in the property record.
Can I grieve my property taxes if I live in a condo or co-op in Brooklyn?
Yes, condominium and cooperative apartment owners in Brooklyn can grieve their property taxes. Condos are typically classified as Class 2 properties and are assessed at 45% of market value. For condos, you file a grievance for your individual unit with the NYC Tax Commission by March 1st using the Tax Commission (TC) Form. For co-ops, the cooperative corporation owns the building and pays property taxes on the entire property, but individual shareholders may be able to challenge the building's assessment through the cooperative's board or management. If you own a condo, you can challenge the valuation or classification with appropriate comparables or income data where relevant. Mixed-use parcels where the primary use is residential may also be eligible to file a grievance, such as a property with a small home office attached to your residence.
What evidence do I need to support my Kings County property tax grievance?
To support a successful property tax grievance in Kings County, you need compelling evidence that your property's market value is lower than the NYC Department of Finance's assessment. The most persuasive evidence includes recent, arm's-length sales of similar nearby properties with clear adjustments for differences in size, condition, and lot characteristics. You should also provide photographs documenting your property's condition and any defects, repair estimates and contractor invoices for property damage or needed repairs, and copies of permits and surveys to verify accurate property characteristics. For income-producing properties, include income and expense statements or rent rolls, along with calculations of net operating income and appropriate capitalization rates. If you believe there are factual errors in your property record, such as incorrect square footage, wrong number of units, or missing exemptions, provide documentation proving the correct information. Professional appraisal reports can also strengthen your case, though they are not required.

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

Bronx County (Bronx)Erie County (Buffalo)Nassau County (Mineola)New York County (New York City (Manhattan))Queens County (Long Island City)Suffolk County (Babylon)
← All New York property tax grievance info

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

Last verified: 2026-02-16