AppealDesk

New York County Property Tax Grievance, New York

Travis BunnTravis Bunn·Updated July 24, 2026

New York County, also known as Manhattan, is one of the five boroughs of New York City and serves as the economic and cultural heart of the city. With some of the highest property values in the nation, property tax grievances are critically important here because residents face extraordinary property tax burdens. The county's median home value of approximately $5,099,500 is dramatically higher than both the state median of $312,500 and the national median. Despite New York City's unique assessment system that caps Class 1 residential assessments at 6% of market value, the median annual tax bill of $16,932 is over seven times the national median of $2,400, making assessment challenges a valuable tool for potential savings.

Notable cities: Manhattan (New York City)

Median Home

$5,099,500

Tax Rate

5.03%

Annual Tax

$16,932

On the typical New York County home, valued near $5,099,500 at the county’s effective tax rate of 5.03%, 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 16, 2026 for Class 1 properties (1-3 family homes); March 2, 2026 for Class 2, 3, and 4 properties

New York County (Manhattan) uses the NYC Tax Commission system, not a traditional Board of Assessment Review. Deadlines are set by the City Charter and cannot be extended for any reason. Class 1 properties (most 1-3 family homes) have a March 16, 2026 deadline (March 15 falls on Sunday in 2026, so it moves to Monday). Class 2, 3, and 4 properties have a March 2, 2026 deadline. Applications must be RECEIVED by these dates, postmarks do not count.

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How New York County Assesses Property

100%of market value

Assessed by: New York City Department of Finance

Assessment cycle: annual

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

New York County (Manhattan) assesses property at 100% of market value in theory, but in practice NYC uses a complex class-based system. For Class 1 properties (1-3 family homes), the assessed value is capped at 6% of market value, and annual increases are limited to 6% per year or 20% over five years. For example: if your home's market value is $1,000,000, at NYC's 6% assessment ratio for Class 1 your assessed value would be capped at $60,000. At the county's effective rate of 5.03% applied to the full market value, this would result in approximately $50,300 in annual taxes. However, due to the assessment cap and phase-in rules, actual bills are typically lower for longtime owners.

The Grievance Process

Appeals are heard by the NYC Tax Commission (not a Board of Assessment Review). The NYC Tax Commission reviews your evidence and compares your property to similar properties in your neighborhood. Your assessment can be reduced or stay the same, it will not increase due to your appeal. Most decisions are issued before the final assessment roll is published in May.

1

Step 1: Review your Notice of Property Value (NOPV) received in mid-January showing your property's market value, assessed value, and exemptions for the upcoming tax year

2

Step 2: Gather evidence to support your grievance, including recent comparable sales of similar properties in your neighborhood, photos of any property damage or issues, repair estimates, and income/expense statements if applicable

3

Step 3: Complete the appropriate NYC Tax Commission form - Form TC108 for Class 1 properties (1-3 family homes) or the applicable form for other property classes

4

Step 4: File your completed application with the NYC Tax Commission by the deadline - March 16, 2026 for Class 1 or March 2, 2026 for Classes 2-4. Online filing is preferred, or submit by mail or in-person (must be RECEIVED by deadline)

5

Step 5: Attend your hearing before the Tax Commission if scheduled, presenting your evidence and comparable sales data to support your claim

6

Step 6: Receive the Tax Commission's decision, which will be incorporated into the final assessment roll published in May

7

Step 7: If denied or dissatisfied with the Tax Commission decision, file a Small Claims Assessment Review (SCAR) petition for owner-occupied 1-3 family homes ($30 fee, within 30 days of final roll) or an Article 7 tax certiorari proceeding in NYS Supreme Court for other properties

Required form: Form TC108 for Class 1 properties (1-3 family homes) or Form TC201 for Class 2, 3, and 4 properties

Filing Methods

online:NYC Tax Commission accepts online applications (preferred method) - visit www.nyc.gov/site/taxcommission/
mail:Tax Commission of the City of New York, 1 Centre Street, Room 2400, New York, NY 10007 (must be RECEIVED by deadline)
in-person:Tax Commission office at 1 Centre Street, Room 2400, New York, NY 10007

Evidence to Bring

Recent comparable sales of similar properties in your neighborhoodPhotos documenting property condition, damage, or defectsRepair estimates or contractor invoices for needed workIncome and expense statements (for income-producing properties)Appraisal reports or broker price opinionsDocumentation of any assessment errors (incorrect square footage, lot size, etc.)

New York County Assessor Contact

New York City Department of Finance

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

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

Hours: Monday-Friday, business hours (call 311 for specific borough office hours)

Tax Exemptions in New York County

Basic STAR (School Tax Relief)

Exemption on first $30,000 of assessed value for school taxes (new applicants receive as income tax credit/check)

Reduces school district portion of property taxes for primary residence owners

Eligibility: Owner-occupied primary residence with household income up to $500,000Deadline: Register at tax.ny.gov/star

Enhanced STAR

Exemption on approximately $88,050 of assessed value for school taxes (2026, indexed annually), typically saving $650+ per year

Larger school tax reduction for senior homeowners

Eligibility: All property owners must be age 65 or older with household income of $98,700 or less (2026 limit, adjusted annually)Deadline: Register at tax.ny.gov/star by March 1 or ongoing for new applicants

Senior Citizens Homeowners' Exemption (SCHE)

Up to 50% reduction in assessed value depending on income level; available to seniors with income of $58,399 or less

Reduces assessed value for all property taxes (county, city, and school) for NYC senior homeowners

Eligibility: Owner age 65+ of 1-3 family home, condo, or co-op used as primary residence with qualifying incomeDeadline: File with NYC Department of Finance; ongoing applications accepted but file early for current tax year benefit

Veterans Exemption

Varies by disability rating and service period under RPTL Section 458-a

Partial property tax exemption for qualified veterans based on service record and disability status

Eligibility: Honorably discharged veterans who served during qualifying periods; higher benefits for disabled veteransDeadline: March 15 annually with NYC Department of Finance

Disabled Homeowners' Exemption (DHE)

Reduction in assessed value based on income level, similar structure to SCHE

Reduces assessed value for homeowners with disabilities

Eligibility: Disabled homeowners of 1-3 family homes, condos, or co-ops used as primary residence with qualifying income and disability documentationDeadline: File with NYC Department of Finance; March 15 for current tax year

New York County Grievance Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to grieve my property taxes in New York County (Manhattan)?
The deadline to grieve your property taxes in New York County depends on your property's tax class. For Class 1 properties (most 1-3 family homes), the deadline is March 16, 2026. For Class 2, 3, and 4 properties (larger residential buildings, commercial properties, etc.), the deadline is March 2, 2026. These deadlines are set by the NYC City Charter and cannot be extended or waived for any reason. Your application must be RECEIVED by the NYC Tax Commission by the deadline, postmarks do not count. File early to ensure timely receipt and avoid missing this critical deadline.
How do I file a property tax grievance in New York County online?
To file a property tax grievance in New York County (Manhattan) online, visit the NYC Tax Commission website at www.nyc.gov/site/taxcommission/. Online filing is the preferred method and is available for all property classes. You'll need your property's Borough-Block-Lot (BBL) number, which you can find on your Notice of Property Value (NOPV) or tax bill. Complete the appropriate form, Form TC108 for Class 1 properties (1-3 family homes) or the corresponding form for other classes. Upload supporting evidence such as comparable sales, photos, and repair estimates. Submit your completed application by the deadline: March 16, 2026 for Class 1 or March 2, 2026 for Classes 2-4.
What is the Senior Citizens Homeowners' Exemption (SCHE) worth in New York County?
The Senior Citizens Homeowners' Exemption (SCHE) in New York County (Manhattan) can reduce your property's assessed value by up to 50%, depending on your income level. This exemption applies to all property taxes, county, city, and school, making it extremely valuable. To qualify, you must be age 65 or older, own a 1-3 family home, condo, or co-op as your primary residence, and have an annual income of $58,399 or less. On Manhattan's median tax bill of $16,932, a 50% SCHE reduction could save approximately $8,466 per year. You can combine SCHE with Enhanced STAR for even greater savings, potentially reducing your total property tax burden by more than half.
What happens at a NYC Tax Commission hearing in New York County?
At a NYC Tax Commission hearing in New York County, you or your representative will present evidence to support your claim that your property is overassessed. The hearing is informal and you do not need an attorney, though many property owners choose to hire one. You'll present your evidence, which typically includes recent comparable sales of similar properties in your neighborhood, photos of property conditions, repair estimates, and any documentation of assessment errors. The Tax Commission will review your evidence and compare your property to similar properties. The Commission can reduce your assessment or leave it unchanged, your assessment will never increase as a result of filing an appeal. Most decisions are issued before the final assessment roll is published in May, and the new assessment will apply to your upcoming tax bills.
How much can I save by grieving my property taxes in New York County?
The amount you can save by grieving your property taxes in New York County (Manhattan) depends on how much your property is overassessed and the strength of your evidence. With an effective tax rate of 5.03% and a median annual tax bill of $16,932, even a modest 10% reduction in assessed value could save approximately $1,693 per year. If your property is significantly overassessed, for example, by 20%, you could save $3,386 annually. These savings recur every year until the next reassessment, so over a five-year period, a 10% reduction would save $8,465. In Manhattan's high-value real estate market, successful grievances on expensive properties can result in annual savings of $5,000 to $10,000 or more. The key is providing strong comparable sales evidence showing similar properties are valued lower than yours.
What evidence do I need for a New York County property tax grievance?
For a successful New York County property tax grievance, you need strong comparable sales evidence showing that similar properties in your neighborhood recently sold for less than your assessed market value. The NYC Tax Commission relies heavily on comparable sales, so gather data on at least three to five properties similar to yours in size, age, condition, and location that sold within the past 6-12 months. Also provide photos documenting any property damage, deferred maintenance, or defects that reduce your property's value. Include repair estimates or contractor invoices for needed work. If your property generates income, provide income and expense statements. Document any factual errors in your assessment, such as incorrect square footage, lot size, or building characteristics. Professional appraisals or broker price opinions can strengthen your case but are not required.
Can I combine multiple property tax exemptions in New York County?
Yes, you can combine multiple property tax exemptions in New York County (Manhattan), and doing so can result in substantial savings. The most powerful combination for seniors is stacking the Senior Citizens Homeowners' Exemption (SCHE) with Enhanced STAR. SCHE reduces your assessed value by up to 50% for county, city, and school taxes if you're 65+ with income of $58,399 or less. Enhanced STAR provides an additional reduction of approximately $88,050 in assessed value specifically for school taxes if your income is $98,700 or less. Veterans can also combine their veterans exemption with STAR benefits. These programs are administered by different agencies, SCHE through NYC Department of Finance and STAR through NYS Department of Taxation and Finance, so you must apply separately for each. Combined, eligible seniors can reduce their total property tax burden by 50% or more.
What is the difference between market value and assessed value in New York County?
In New York County (Manhattan), the difference between market value and assessed value is crucial to understanding your property taxes. Market value is the NYC Department of Finance's estimate of what your property would sell for on the open market, determined through statistical analysis of comparable sales. Assessed value is the portion of market value used to calculate your taxes. For Class 1 properties (1-3 family homes), assessed value is capped at 6% of market value and cannot increase more than 6% per year or 20% over five years unless there's new construction. For example, if your home's market value is $1,000,000, your assessed value would be capped at $60,000 for Class 1. Your tax bill is calculated by multiplying the assessed value (after exemptions) by the tax rate. When you grieve your assessment, you're challenging the market value, which in turn affects your assessed value and final tax bill.

Official Resources

NYC Department of Finance Official Website →

Official website for property assessments, tax bills, exemption applications, and general property tax information for all NYC properties.

NYC Tax Commission →

File property tax grievances online, access forms, check application status, and learn about the appeal process for all NYC property classes.

NYC Property Tax Public Access Portal →

Look up property information, view tax bills and assessment notices, apply for exemptions, and access your property's complete tax record by address or BBL.

NYS Department of Taxation and Finance - STAR Program →

Register for Basic STAR or Enhanced STAR benefits, check your STAR status, and learn about school tax relief eligibility and income limits.

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)Kings County (Brooklyn)
← All New York property tax grievance info

Sources: https://www.nyc.gov/site/taxcommission/ | https://www.ownwell.com/trends/new-york/new-york-county | https://www.nyc.gov/site/finance/ | https://hometaxappeal.us/ny/ | https://propertytaxrates.org/blog/new-york-property-tax-guide-2026

Last verified: 2026-07-24