New York County Property Tax Grievance — New York

Rob Hartley·Updated February 15, 2026

New York County has a median home value of $5,233,000, significantly higher than the national average. The county's median effective property tax rate is 5.41%, substantially higher than the national median of 1.02%. This results in a median annual property tax bill of $16,162, which is $13,762 higher than the national median of $2,400. Tax bills in the county vary significantly, ranging from lower amounts in the Bronx to higher amounts in Manhattan.

Notable cities: New York City (Manhattan), The Bronx

Median Home

$5,233,000

Tax Rate

5.41%

Annual Tax

$16,162

Population

1.7 million

2026 Grievance Deadline: March 15 for Class One properties and March 1 for all other properties

In New York City, the Assessment Review Commission meets throughout the year, but complaints must be filed by March 15 for Class One properties and March 1 for all other properties.

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

How New York County Assesses Property

100%of market value

Assessed by: New York City Department of Finance

Assessment cycle: annual

Notices typically mailed: middle of March

In New York County, residential properties (Class 1) are assessed at only 6% of market value, though the tax rate is 20.085% of assessed value. For example, if your home's market value is $5,233,000 (the county median), at New York's 100% assessment ratio your assessed value would be $313,980 (6% of market value), resulting in approximately $63,031 in annual taxes at the county's effective rate of 20.085% on assessed value.

The Grievance Process

Appeals are heard by the Board of Assessment Review. You have the right to attend the hearing and present statements and/or documentation in support of your grievance.

Check your assessment on the tentative assessment roll to ensure it's accurate and review any exemptions you've applied for

Determine the market value of your property based on comparable sales and calculate your requested assessment reduction

Complete and file Form TC with the Tax Commission before the deadline

If requested, attend a hearing to present your case on a first-come, first-serve basis

If dissatisfied with the decision, seek judicial review via Article 7 proceeding in New York State Supreme Court

Required form: TC form filed to The Tax Commission

Filing Methods

in-person:The Tax Commission, One Centre Street, Room 2400, New York 10007

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

in-person:Department of Finance business centers, based on your borough

Evidence to Bring

comparable salesproperty photosappraisal reportsrepair estimates

New York County Assessor Contact

New York City Department of Finance

Phone: (212) 639-9675

Address: One Centre Street, Room 2400, New York, NY 10007

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

Tax Exemptions in New York County

School Tax Relief (STAR)

varies based on income

Offers property tax relief to eligible New York homeowners as either a credit from the state or tax exemption from the city

Eligibility: Owners with annual income of $500,000 or less for credit; owners of houses, co-ops, and condos with annual income of $250,000 or less for exemptionDeadline: March 15 (for E-STAR with Department of Finance)

Senior Citizen Homeowners' Exemption

varies based on income

Reduces assessed value for qualifying senior homeowners

Eligibility: Owners 65 or older with annual income of $58,399 or lessDeadline: March 15

Veterans Exemption

varies by service and disability

Property tax exemption for qualifying veterans

Eligibility: Veterans who served during specific wartime periodsDeadline: varies

Disabled Homeowners' Exemption

varies based on income

Property tax exemption for homeowners with disabilities

Eligibility: Homeowners with documented disabilities and income limitationsDeadline: March 15

Official Resources

NYC Department of Finance Property Information →

Official NYC property tax information, assessment data, and exemption applications

NYC Property Tax Commission →

File property tax grievances and appeals with the NYC Tax Commission

New York State STAR Program →

Apply for STAR credit and learn about eligibility requirements from NY State

Check Your New York County Assessment

Enter your address to see if your New York County property is overassessed.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to grieve my property taxes in New York County?

In New York County, the deadline to file a property tax grievance depends on your property class. For Class One properties (one to three-family homes), the deadline is March 15. For all other property classes, including larger residential buildings and commercial properties, the deadline is March 1. The Assessment Review Commission meets throughout the year to hear complaints, but you must file by these specific deadlines.

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

New York County property owners must file their grievance using Form TC, which can be submitted in person or by mail to The Tax Commission at One Centre Street, Room 2400, New York 10007. You can also file at Department of Finance business centers based on your borough. Unlike some other New York counties, New York City does not currently offer online filing for property tax grievances, so you'll need to submit your paperwork physically.

What is the School Tax Relief (STAR) exemption worth in New York County?

The STAR exemption in New York County provides property tax relief with two options. If you're eligible for the credit, it's available to owners with annual income of $500,000 or less. If you qualify for the exemption through the Department of Finance, it's available to owners of houses, co-ops, and condos with an annual income of $250,000 or less. The exact dollar amount varies based on your income level and property type, but it can result in significant savings on your school tax portion.

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

With New York County's median effective property tax rate of 5.41% and median annual tax bill of $16,162, even a modest reduction in your assessed value can lead to substantial savings. Tax bills in the county range from $10,304 at the 25th percentile to $27,742 at the 75th percentile, with some reaching as high as $46,006 at the 90th percentile. If your grievance results in a 10% assessment reduction on the median property, you could save approximately $1,616 annually.

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

For a successful property tax grievance in New York County, you should provide comparable sales of similar properties that sold for less than your property's assessed value. Recent property appraisals showing your property's value is substantially less than its listed value are also strong evidence. Additionally, photos documenting property conditions, repair estimates for any damage, and documentation of any errors in your property description can strengthen your case. The more concrete evidence you provide, the better your chances of a reduction.

What happens at a Board of Assessment Review hearing in New York County?

At a New York County Board of Assessment Review hearing, you have the right to attend and present statements and documentation supporting your grievance. Hearings are scheduled on a first-come, first-serve basis after you file your grievance petition and request a hearing. You may appear personally with or without an attorney, or authorize a representative to appear on your behalf. The assessor is required to attend all formal hearings and has the right to be heard on any complaint.

Can seniors get additional property tax exemptions in New York County?

Yes, seniors in New York County can qualify for the Senior Citizen Homeowners' Exemption if they are 65 or older with an annual income of $58,399 or less. This exemption reduces the assessed value of their property, resulting in lower property taxes. Additionally, seniors may qualify for the Enhanced STAR exemption if they meet income requirements. These exemptions can be combined for maximum savings, though you must apply separately for each and meet all eligibility criteria.

How does New York County's property tax rate compare to other NYC boroughs?

New York County has the highest median effective property tax rate among NYC boroughs at 5.41%, significantly higher than the national median of 1.02%. Within the county, the highest median tax bill is found in Manhattan at $16,181, while the Bronx has the lowest median tax bill of $5,761. Despite high published rates, NYC assesses residential property at only 6% of market value for Class 1 properties, making the effective rate around 0.88-1.2% of market value, which is relatively low compared to upstate New York.

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)Kings County (Brooklyn)Nassau County (Mineola)Queens County (Long Island City)Suffolk County (Babylon)

← All New York property tax grievance info

Sources: https://www.tax.ny.gov/pit/property/contest/grievproced.htm | https://www.ownwell.com/trends/new-york/new-york-county | https://www.nyc.gov/site/finance/property/property-assessments.page | https://www.nyc.gov/site/finance/property/residential-properties-exemptions.page

Last verified: 2026-02-15