Westchester County Property Tax Grievance — New York

Rob Hartley·Updated February 16, 2026

Westchester County is located in the Lower Hudson Valley region of New York State, with White Plains serving as the county seat. Major population centers include Yonkers (the county's largest city), New Rochelle, Mount Vernon, White Plains, and numerous affluent suburban towns like Scarsdale, Rye, and Bedford. Property tax grievances are critically important in Westchester County because residents face some of the highest property taxes in the entire nation, with a median tax bill significantly exceeding the national median. The county's high property values combined with elevated tax rates create substantial financial burdens for homeowners, making assessment challenges a valuable tool for potential savings.

Notable cities: White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale

Median Home

$556,900

Tax Rate

1.62%

Annual Tax

$9,003

Population

approximately 1,000,000

2026 Grievance Deadline: Third Tuesday in June (June 16, 2026) for most towns and cities; Third Tuesday in February for certain villages

For most Westchester County towns, Grievance Day falls on the third Tuesday in June each year. However, some villages including Bronxville, Buchanan, Croton-on-Hudson, Larchmont, New Rochelle, Pleasantville, Sleepy Hollow, and Tuckahoe have a Grievance Day on the third Tuesday in February. The City of White Plains has a January 1-21 grievance period. If you mail your grievance, it must be received by the assessor or Board of Assessment Review no later than Grievance Day—postmarks do not count.

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

How Westchester County Assesses Property

100%of market value

Assessed by: Local Municipal Assessors (each town, city, and assessing village has its own assessor)

Assessment cycle: annual

Notices typically mailed: May-June (Tentative Roll published June 1 in most municipalities)

In Westchester County, properties are assessed at 100% of market value, meaning your assessed value should equal the full market value of your home. For example, if your home's market value is $556,900 (the county median), at the 100% assessment ratio your assessed value would be $556,900, resulting in approximately $9,003 in annual taxes at the county's effective rate of 1.62%. This differs from many other New York counties that assess at lower percentages of market value.

The Grievance Process

Appeals are heard by the Board of Assessment Review. The Board of Assessment Review consists of 3-5 members appointed by your local government. At the hearing, you can present your evidence and explain why your assessment should be reduced. The assessor will also attend and may present counter-evidence. You can appear personally or have an attorney or representative appear on your behalf.

Step 1: Obtain your assessment information from the Tentative Assessment Roll published June 1 (available at your municipal assessor's office or online)

Step 2: Research your property's market value using recent comparable sales, appraisals, or a Comparative Market Analysis (CMA) from a licensed real estate agent to determine if your assessment is too high

Step 3: Complete Form RP-524 (Complaint on Real Property Assessment), available from the NYS Department of Taxation and Finance website or your local assessor. Include property details, current assessment, and your estimated market value.

Step 4: Gather supporting evidence including comparable property sales, professional appraisal reports, photographs showing property condition, repair estimates for defects, or other documentation proving your property's value is lower than assessed

Step 5: File your completed RP-524 form and supporting documentation with your local assessor or Board of Assessment Review before Grievance Day. Submit multiple copies (typically 3-7 depending on municipality and whether you want a hearing).

Step 6: Optional - Attend the Board of Assessment Review hearing on Grievance Day to present your case in person, or file as a non-appearance case if your evidence is sufficient

Step 7: Receive the Board of Assessment Review decision by mail around September 15 when the Final Assessment Roll is published

Step 8: If denied by the Board of Assessment Review, you may file a Small Claims Assessment Review (SCAR) petition with Westchester County Supreme Court within 30 days of the Final Roll publication (deadline typically October 15), with a $30 filing fee

Step 9: If SCAR does not provide relief, you may pursue a formal Tax Certiorari proceeding in New York State Supreme Court (attorney recommended)

Required form: Form RP-524 (Complaint on Real Property Assessment)

Filing Methods

mail:Submit to your local assessor's office or Board of Assessment Review. Must be received by Grievance Day.

in-person:Deliver to assessor's office or Board of Assessment Review on or before Grievance Day

email:Some municipalities accept email submissions. Contact your local assessor to confirm availability.

Evidence to Bring

Recent comparable property sales (within past year, similar properties in your neighborhood)Professional appraisal report from NYS certified appraiserComparative Market Analysis (CMA) from licensed real estate brokerPhotographs showing property condition or defectsRepair estimates or contractor invoices for needed repairsDocumentation of property characteristics affecting value

Westchester County Assessor Contact

Westchester County Tax Commission (County-level coordination; each municipality has its own assessor)

Phone: ((914) 995-4325

Address: 110 Dr. Martin Luther King Jr. Blvd., Room L-221, White Plains, NY 10601

Website: https://www.westchestergov.com/tax-commission

Hours: Monday-Friday, 8:30 AM - 4:30 PM (varies by municipality; contact your local assessor)

Tax Exemptions in Westchester County

School Tax Relief (STAR) Exemption

Basic STAR for all homeowners with income under $500,000; Enhanced STAR for seniors 65+ with income under $107,300 (amounts vary by school district)

Provides property tax relief to eligible homeowners on their school taxes

Eligibility: Owner-occupied primary residence. Basic STAR has no age requirement. Enhanced STAR requires homeowner be 65+ by December 31.Deadline: Apply through NYS Tax Department at https://www.tax.ny.gov or call(518) 457-2036

Senior Citizens Exemption (Age 65+)

Up to 50% reduction in assessed value depending on income level. Westchester municipalities set income limits up to $58,400 (varies by locality).

Reduces assessed value by up to 50% for qualifying senior homeowners on a sliding scale based on income

Eligibility: Must be 65+ years old (or spouse/sibling if co-owners), own and occupy property as primary residence for at least 12 consecutive months, and meet local income requirementsDeadline: May 1 (contact your local assessor to confirm)

Alternative Veterans Exemption

Varies by municipality; provides reduction in assessed value with additional exemptions for disabled veterans equal to 50% of their service-connected disability rating

Partial property tax exemption for veterans who served during wartime or received expeditionary medals

Eligibility: Veterans with honorable discharge who served during designated wartime periods or received expeditionary medals. Property must be primary residence.Deadline: March 1 (most municipalities)

Cold War Veterans Exemption

Basic exemption of 10-15% of assessed value (as adopted by municipality), plus additional exemption for disabled veterans equal to 50% of disability rating

Property tax exemption for veterans who served during the Cold War period (September 2, 1945 - December 26, 1991)

Eligibility: Veterans who served during Cold War period with honorable discharge. Must be adopted by municipality. Limited to 10 years for basic exemption (no limit for disability portion).Deadline: March 1 (most municipalities)

Exemption for Persons with Disabilities and Limited Incomes

Up to 50% reduction in assessed value on sliding scale basis. Income limits set by municipality (between $3,000-$58,400).

Reduces assessed value for homeowners with disabilities who meet income requirements

Eligibility: Homeowners with qualifying disability (SSI, SSDI, or VA disability) who meet income limits and use property as primary residenceDeadline: May 1 or June 1 (Westchester towns vary; contact assessor)

Official Resources

Westchester County Tax Commission Official Website →

Official county resource for property tax information, assessment rolls, and contact information for local assessors

NYS Department of Taxation and Finance - Grievance Procedures →

Official New York State guidance on property tax grievance procedures, deadlines, and Form RP-524

Westchester County Clerk - SCAR Petitions (Small Claims Assessment Review) →

Information and electronic filing system for Small Claims Assessment Review petitions after Board of Assessment Review denial

NYS Form RP-524 - Property Tax Grievance Form →

Official complaint form for filing property tax grievances in Westchester County and throughout New York State

Check Your Westchester County Assessment

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Frequently Asked Questions

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

For most Westchester County towns and cities, the grievance deadline is the third Tuesday in June, which falls on June 16, 2026. However, deadlines vary by municipality. Several villages including Bronxville, Larchmont, New Rochelle, Pleasantville, and Sleepy Hollow have their Grievance Day on the third Tuesday in February. The City of White Plains has a January 1-21 grievance period. You must file Form RP-524 with your local assessor or Board of Assessment Review by the deadline. If mailing your grievance, it must be received by Grievance Day—postmarks do not count, so plan accordingly.

How do I file a property tax grievance in Westchester County?

To file a property tax grievance in Westchester County, you must complete Form RP-524 (Complaint on Real Property Assessment), available from the NYS Tax Department website or your local assessor's office. The form requires your property information, current assessment, and your estimate of market value. You'll need to attach supporting documentation such as comparable property sales, a professional appraisal, or a Comparative Market Analysis from a real estate agent. Submit the completed form and evidence to your local assessor or Board of Assessment Review before Grievance Day (third Tuesday in June for most towns). Most municipalities require 3-7 copies depending on whether you want to appear at a hearing. You can submit in person, by mail (must be received by deadline), or by email if your municipality accepts electronic filing.

What happens after I file my property tax grievance in Westchester County?

After filing your grievance, you have the option to appear before the Board of Assessment Review on Grievance Day to present your case in person, or you can file as a non-appearance case if your evidence speaks for itself. The Board of Assessment Review, consisting of 3-5 appointed members, will review your complaint and supporting evidence. The assessor will also attend hearings and may present counter-evidence. You'll receive a written decision by mail around September 15 when the Final Assessment Roll is published. The decision must include the Board's reasoning. If your grievance is denied or you're dissatisfied with the reduction granted, you can file a Small Claims Assessment Review (SCAR) petition with Westchester County Supreme Court within 30 days, or pursue a formal Tax Certiorari proceeding.

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

Savings from a successful property tax grievance in Westchester County depend on how much your assessment is reduced. With Westchester's median effective tax rate of 1.62%, every $10,000 reduction in assessed value saves approximately $162 per year in property taxes. For example, if you successfully reduce your assessment from $600,000 to $550,000 (a $50,000 reduction), you would save approximately $810 annually. Given that Westchester has some of the highest property taxes in the nation with a median tax bill of $9,003, even a modest 10% assessment reduction could save $900 per year. These savings continue year after year until the next townwide reassessment, potentially totaling thousands of dollars over time. Many homeowners who have grieved report reductions of 5-20% when their properties were over-assessed.

What evidence do I need to prove my assessment is too high in Westchester County?

The most effective evidence for a Westchester County property tax grievance includes recent comparable property sales from your neighborhood sold within the past year that demonstrate your home's market value is lower than your assessment. A professional appraisal from a New York State certified appraiser provides strong evidence, as does a Comparative Market Analysis (CMA) from a licensed real estate broker. You should also include photographs documenting your property's condition, especially if there are defects, needed repairs, or features that diminish value. Contractor estimates or repair invoices showing significant issues like roof damage, foundation problems, or outdated systems strengthen your case. The burden of proof is on you to demonstrate your property's market value, so comprehensive documentation is essential to persuade the Board of Assessment Review.

Can I grieve my Westchester County property taxes if I already grieved last year?

Yes, you can and should file a property tax grievance every year if you believe your assessment remains too high. In Westchester County, each assessment year is independent, and being denied previously has no impact on your current year's grievance application because property values and market conditions change annually. Many successful grievance filers make it an annual practice to review their assessments and file when warranted. Even if you received a reduction last year, you may still be over-assessed this year if market conditions have declined or if your property's condition has changed. The only consequence of filing multiple years is that you cannot seek a lower assessment than what you request on your RP-524 form, so carefully calculate your requested reduction each year.

What is the difference between assessed value and market value in Westchester County?

In Westchester County, properties are assessed at 100% of market value, which means your assessed value should theoretically equal your home's full market value. Market value is the price your property would sell for on the open market between a willing buyer and seller under normal conditions. However, assessors' estimates of market value may not always reflect current market conditions or your specific property's condition. For a home worth $556,900 (the county median) at market, the assessed value should be $556,900 at Westchester's 100% assessment ratio. Your annual property tax is calculated by multiplying the assessed value by the local tax rate. If your property's actual market value is lower than the assessor's determination, you have grounds for a grievance to reduce your assessed value and thereby lower your tax bill.

What if my property tax grievance is denied by the Board of Assessment Review in Westchester County?

If your grievance is denied by the Board of Assessment Review or you're dissatisfied with their decision, you have two additional appeal options in Westchester County. First, you can file a Small Claims Assessment Review (SCAR) petition with the Westchester County Supreme Court. SCAR is available for owner-occupied residential properties and must be filed within 30 days after publication of the Final Assessment Roll on September 15 (typically by October 15). The filing fee is $30 and you must file electronically through NYSCEF. Alternatively, you can pursue a formal Tax Certiorari proceeding in New York State Supreme Court, though this typically requires an attorney. Both judicial review options allow you to present your case to a judge who can order an assessment reduction if you prove your property was over-assessed.

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)New York County (New York City (Manhattan))Queens County (Long Island City)

← All New York property tax grievance info

Sources: https://www.tax.ny.gov/pit/property/contest/grievproced.htm | https://www.aventineproperties.com/westchester-county-tax-grievance/ | https://www.ownwell.com/trends/new-york/westchester-county | https://www.tax-rates.org/new_york/westchester_county_property_tax | https://www.westchestergov.com/tax-commission | https://www.westchesterclerk.com/ | https://www.tax.ny.gov/pit/property/exemption/seniorexempt.htm

Last verified: 2026-02-16