AppealDesk

Queens County Property Tax Grievance, New York

Travis BunnTravis Bunn·Updated July 24, 2026

Queens County, coterminous with the New York City borough of Queens, is home to approximately 2.35 million residents, making it the second-most populous county in New York State. The county seat is Jamaica, and major population centers include Flushing, Astoria, Long Island City, and Forest Hills. Queens is notably home to both JFK International Airport and LaGuardia Airport, the only U.S. county containing two major international airports. Property tax grievances are particularly important in Queens County because while the effective tax rate of 0.88% is lower than the state average, the high median home value of $699,200 means homeowners still pay a median annual tax bill of $6,130, significantly above the national median of $2,400. Even a 10% assessment error costs the typical Queens homeowner over $600 annually, making a successful grievance a substantial financial opportunity.

Notable cities: Jamaica, Flushing, Astoria, Long Island City, Forest Hills

Median Home

$699,200

Tax Rate

0.88%

Annual Tax

$6,130

Population

2,349,330

On the typical Queens County home, valued near $699,200 at the county’s effective tax rate of 0.88%, 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 1, 2026 for Class 2, 3, and 4 properties; March 15, 2026 for Class 1 properties (1-3 family homes, condos, and co-ops)

Queens County operates on New York City's unique grievance calendar. Class 1 properties (most single-family homes, condos, and co-ops) must file by March 15. Class 2, 3, and 4 properties (larger residential buildings, utilities, and commercial properties) have an earlier deadline of March 1. These are strict deadlines with no extensions, missing your deadline means you cannot challenge your assessment for that tax year regardless of how overvalued your property may be.

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

How Queens County Assesses Property

100%of market value

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

Assessment cycle: annual

Notices typically mailed: January (typically mid-January)

Queens County assesses property at 100% of market value, meaning your assessed value and the city's estimate of your home's market value are identical. For example, if your home's market value is $699,200 (Queens County's median), at New York's 100% assessment ratio your assessed value would be $699,200, resulting in approximately $6,153 in annual taxes at the county's effective rate of 0.88%. Unlike many counties that use fractional assessment ratios, Queens County homeowners can directly compare their assessed value to recent comparable sales when preparing a grievance.

The Grievance Process

Appeals are heard by the NYC Tax Commission (not Board of Assessment Review). After filing, the NYC Tax Commission reviews your evidence and may schedule an informal hearing where you can present your case and answer questions. The Commission will issue a written determination either granting a reduction, denying the request, or requesting additional information. The process typically concludes several months after filing.

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Step 1: Review your Notice of Property Value (NOPV) mailed in January to verify your property's assessed value and property class

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Step 2: Research comparable sales - gather evidence of recent sales (within the past 12 months) of similar properties in your neighborhood that sold for less than your assessed value

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Step 3: Complete the appropriate NYC Tax Commission complaint form for your property class (TC-201 for Class 1, TC-202 for Class 2, etc.) with supporting documentation including comparable sales, photographs, repair estimates, or professional appraisals

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Step 4: File your grievance with the NYC Tax Commission by March 1 (Classes 2-4) or March 15 (Class 1) via online portal, mail, or in-person delivery

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Step 5: The Tax Commission will review your application and may schedule a hearing or request additional information - you will receive a determination notice with their decision

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Step 6: If the Tax Commission denies your grievance or grants an insufficient reduction, you may file a Small Claims Assessment Review (SCAR) petition for owner-occupied 1-3 family homes ($30 filing fee, within 30 days of final roll) or an Article 7 tax certiorari proceeding in New York State Supreme Court for other properties

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Step 7: If unsuccessful at SCAR or Supreme Court, further appeals may be made to the Appellate Division, though most homeowners resolve their cases at earlier stages

Required form: NYC Tax Commission complaint form (form varies by property class - TC-201 for Class 1, TC-202 for Class 2, etc.)

Filing Methods

online:File through the NYC Tax Commission website at https://nyc.gov/taxcommission - available 24/7 during the filing period
mail:NYC Tax Commission, 1 Centre Street, Room 936, New York, NY 10007
in-person:NYC Tax Commission, 1 Centre Street, Room 936, New York, NY 10007

Evidence to Bring

Comparable sales (recent sales of similar properties in your neighborhood)Professional appraisal reportPhotographs showing property condition or defectsRepair estimates or contractor invoicesIncome and expense statements (for income-producing properties)Documentation of property characteristics (square footage, lot size, age)

Queens County Assessor Contact

New York City Department of Finance, Assessment Division

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

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

Hours: Monday-Friday 8:30 AM - 4:30 PM (Queens Assistance Center: Tuesday and Thursday only)

Tax Exemptions in Queens County

Basic STAR (School Tax Relief)

$30,000 reduction in taxable value (typically saves a few hundred dollars annually, varies by school district)

Reduces the school district portion of your property tax bill for primary residences

Eligibility: Owner-occupants with total household income below $500,000Deadline: Register at tax.ny.gov/star - new applicants receive STAR as a credit check rather than upfront exemption

Enhanced STAR

Larger reduction than Basic STAR (varies by school district, can save $1,000+ annually)

Larger school tax reduction for senior homeowners

Eligibility: Homeowners age 65+ with household income below $110,750 (2026 limit based on 2024 income)Deadline: Register at tax.ny.gov/star by March 1

Senior Citizen Homeowners' Exemption (SCHE)

5% to 50% reduction in assessed value (maximum 50% for income $50,000 or less, can save $3,000+ annually)

Reduces assessed value by 5% to 50% based on income for NYC seniors

Eligibility: Homeowners age 65+ owning 1-3 family homes, condos, or co-ops with combined household income of $58,399 or lessDeadline: March 15 annually (renewal required every 2 years)

Alternative Veterans Exemption

Up to 15% of assessed value capped at $48,000, plus additional exemption up to $160,000 for service-connected disabilities

Property tax exemption for veterans of foreign wars, expeditionary medalists, and Cold War veterans

Eligibility: Veterans who served during designated wartime periods (WWI, WWII, Korean War, Vietnam, Cold War, Gulf War, etc.) with honorable discharge; also available to spouses and Gold Star parentsDeadline: March 15 to NYC Department of Finance

100% Disabled Veterans Exemption

100% exemption (complete elimination of property taxes)

Complete property tax exemption for veterans with 100% service-connected disability

Eligibility: Veterans with 100% permanent and total disability rating from U.S. Department of Veterans Affairs on their primary residenceDeadline: March 1 (confirm with assessor); effective for assessment rolls with taxable status dates on or after October 1, 2026

Disabled Homeowners' Exemption (DHE)

5% to 50% reduction in assessed value based on income (similar structure to SCHE)

Property tax reduction for homeowners with disabilities

Eligibility: Homeowners with disabilities as certified by appropriate authorities, owning 1-3 family homes, condos, or co-opsDeadline: March 15 to NYC Department of Finance

Queens 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 Queens County for 2026?
The Queens County property tax grievance deadline depends on your property class. Class 1 properties, which include most single-family homes (1-3 family), condos, and co-ops, must file their grievance with the NYC Tax Commission by March 15, 2026. Class 2, 3, and 4 properties (larger residential buildings, utilities, and commercial properties) have an earlier deadline of March 1, 2026. These are strict, non-negotiable deadlines with no extensions granted, missing your deadline means you lose the right to challenge your assessment for that entire tax year, regardless of how much your property may be overvalued.
How do I file a property tax grievance in Queens County online?
Queens County property owners can file their tax grievances online through the NYC Tax Commission website at https://nyc.gov/taxcommission. You'll need to complete the appropriate complaint form for your property class (TC-201 for Class 1, TC-202 for Class 2, etc.) and upload supporting documentation such as comparable sales data, photographs of your property, repair estimates, or professional appraisal reports. The online filing system is available 24 hours a day, 7 days a week during the filing period, making it the most convenient option for most homeowners. You'll receive a confirmation number once your grievance is successfully submitted.
What is the STAR exemption worth in Queens County?
In Queens County, the Basic STAR exemption provides a $30,000 reduction in your home's school taxable value if your household income is below $500,000 annually. For a typical Queens County home valued at $699,200, this translates to approximately $237 in annual school tax savings, though the exact amount varies by school district. Senior citizens age 65 and older with income under $110,750 may qualify for Enhanced STAR, which provides a larger benefit, typically saving $1,000 or more per year. Note that new homeowners (those who purchased after the STAR program switch in 2015-2016) receive STAR as a credit check from New York State rather than an upfront reduction on their tax bill.
How much can I save by grieving my property taxes in Queens County?
The savings from a successful Queens County property tax grievance depends on how much your property is overassessed. With Queens County's median home value of $699,200 and effective tax rate of 0.88%, even a modest 10% assessment reduction would save approximately $615 annually. If your property is overassessed by 20%, a successful grievance could save you over $1,230 per year. These savings continue year after year until the next reassessment, so a successful grievance can save thousands of dollars over time. The average successful property tax grievance in New York State saves homeowners $2,847 annually, making it one of the most valuable financial actions a homeowner can take.
What evidence do I need for a Queens County property tax grievance?
The most persuasive evidence for a Queens County property tax grievance includes recent comparable sales, sales of similar properties in your neighborhood that occurred within the past 12 months and sold for less than your assessed value. You should also provide photographs documenting your property's condition, especially any defects, needed repairs, or functional obsolescence. Other valuable evidence includes contractor repair estimates, professional appraisal reports, documentation of property characteristics (accurate square footage, lot size, age), and for income-producing properties, income and expense statements. The NYC Tax Commission gives the most weight to actual sale prices of comparable properties, so focus your evidence packet on finding the best comparable sales data available.
Can I grieve my property taxes in Queens County if I'm paying through an escrow account?
Yes, you can absolutely grieve your property taxes in Queens County even if you pay through a mortgage escrow account. Having an escrow account does not affect your right to file a grievance or your eligibility for a reduction. If your grievance is successful and your assessment is lowered, your property tax bill will decrease, which will eventually reduce your monthly escrow payment once your mortgage servicer recalculates your escrow requirements. You don't need permission from your mortgage lender to file a grievance. The tax savings from a successful grievance will benefit you whether you pay taxes directly or through escrow.
What happens after I file my property tax grievance with the NYC Tax Commission?
After you file your Queens County property tax grievance with the NYC Tax Commission, the Commission will review your complaint and supporting evidence. They may accept your grievance based on the submitted documents alone, or they may schedule an informal hearing where you can present your case in person and answer questions about your property and evidence. The Commission typically issues written determinations several months after filing, either granting a reduction in your assessed value, denying your request with an explanation, or requesting additional information. If you're dissatisfied with the Tax Commission's decision, you have the right to appeal to Small Claims Assessment Review (SCAR) for owner-occupied 1-3 family homes or file an Article 7 tax certiorari proceeding in New York State Supreme Court.
Does Queens County use the same assessment ratio as the rest of New York State?
Yes, Queens County officially assesses properties at 100% of market value, which is New York's statutory requirement. However, Queens County is part of New York City, which uses a unique classification system that applies different assessment ratios to different property classes for tax calculation purposes. Class 1 properties (1-3 family homes) are assessed at approximately 6% of market value for tax purposes, while Class 2, 3, and 4 properties use a 45% ratio. This means that while your Notice of Property Value shows 100% of estimated market value, your actual tax bill is calculated using these lower class-specific ratios. When filing a grievance, you should compare your property's stated market value to recent comparable sales, not the transitional assessed value used for calculating taxes.

Official Resources

NYC Tax Commission - File Property Tax Grievance →

Official online portal for filing property tax grievances in Queens County and all NYC boroughs.

NYC Department of Finance - Property Tax Information →

Official NYC Department of Finance website with assessment information, exemptions, and property tax resources.

New York State Department of Taxation and Finance - Property Tax Grievance Guide →

Official New York State guidance on property tax grievance procedures, forms, and deadlines statewide.

NYC Property Tax Benefits and Exemptions →

Comprehensive guide to all NYC property tax exemptions including STAR, SCHE, veterans exemptions, and disability exemptions with application instructions.

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://propertytaxrates.org/counties/new-york/queens-county/ | https://www.appealdesk.com/appeals/new-york/queens | https://nyc.gov/taxcommission | https://www.nyc.gov/site/finance/property/residential-properties-exemptions.page | https://worldpopulationreview.com/us-counties/new-york/queens-county | https://www.tax.ny.gov/pit/property/contest/ | https://veterans.ny.gov/property-tax-exemptions-veterans

Last verified: 2026-07-24