AppealDesk

Westchester County Property Tax Grievance, New York

Travis BunnTravis Bunn·Updated July 24, 2026

Westchester County is located in southeastern New York, immediately north of New York City, with White Plains serving as the county seat. The county has a population of approximately 1,022,000 residents spread across 48 municipalities, including major cities such as Yonkers (the largest with over 212,000 residents), White Plains, New Rochelle, Mount Vernon, and Scarsdale. Property tax grievances are critically important in Westchester County because residents face some of the highest property taxes in the entire nation, the county is ranked #1 in New York State for property tax burden. The median annual tax bill of $9,003 is nearly four times the national median of $2,400, making assessment challenges a vital tool for homeowners seeking financial relief.

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

Median Home

$556,900

Tax Rate

1.62%

Annual Tax

$9,003

Population

1,022,321

On the typical Westchester County home, valued near $556,900 at the county’s effective tax rate of 1.62%, 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: Third Tuesday in June (June 16, 2026) for most towns and cities; varies by municipality

The majority of Westchester County municipalities (22 of 30 assessing jurisdictions) have a grievance deadline on the third Tuesday in June, which falls on June 16, 2026. However, several villages including Bronxville, Buchanan, Croton-on-Hudson, Larchmont, New Rochelle, Pleasantville, Sleepy Hollow, and Tuckahoe have Grievance Day on the third Tuesday in February. The City of White Plains has a unique January 1-21 grievance period, and the City of Yonkers has a November 15 deadline. Property owners must confirm their specific municipal deadline as it varies by jurisdiction.

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How Westchester County Assesses Property

100%of market value

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

Assessment cycle: annual

Notices typically mailed: June 1 (for most towns and cities); varies by municipality

In Westchester County, properties are assessed at 100% of market value, meaning your assessed value should equal the full market value of your home. This differs from many other New York counties that assess at lower percentages. For example, if your home's market value is $556,900 (the county median), at Westchester's 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 direct one-to-one relationship between market value and assessed value makes it easier to identify potential over-assessments by comparing your assessment to recent comparable sales.

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 who have general knowledge of property values. 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.

1

Review your tentative assessment roll when it becomes available (typically June 1 for most towns). Compare your assessed value to recent comparable sales of similar homes in your area.

2

Gather supporting evidence including recent comparable sales (ideally 3-5 properties), photographs of your property showing any defects or damage, recent appraisals, repair estimates for needed work, and documentation of any factors that reduce your property's value.

3

Complete Form RP-524 (Complaint on Real Property Assessment), available from the NYS Tax Department website or your local assessor's office. Include your property information, the assessed value you're challenging, and your opinion of correct value based on evidence.

4

Schedule an optional informal review with your local assessor before Grievance Day to discuss your assessment and potentially reach a stipulated agreement (settlement) that reduces your assessment without a formal hearing.

5

File your completed RP-524 form and supporting documentation with your local assessor or Board of Assessment Review before Grievance Day. Submit the required number of copies (typically 3-7 depending on municipality). If mailing, it must be received by the deadline, postmarks do not count.

6

Attend the Board of Assessment Review hearing on or shortly after Grievance Day (or file as a non-appearance case). Present your evidence, explain why your assessment should be reduced, and answer questions from the 3-5 member board. The assessor will also attend and may present counter-evidence.

7

Receive the Board of Assessment Review decision by mail around September 15 when the Final Assessment Roll is published. If granted, your new assessed value will be applied to the following year's tax bills.

8

If denied or dissatisfied with the Board's decision, 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). The filing fee is $30. SCAR provides an informal hearing before a hearing officer for residential properties.

9

If SCAR does not provide sufficient relief, pursue a formal Tax Certiorari proceeding in New York State Supreme Court. This is a more formal legal process and hiring an attorney experienced in property tax appeals is strongly 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, postmarks do not count.
in-person:Deliver directly to your local assessor's office or Board of Assessment Review during business hours before the deadline.
email:Some municipalities accept email submissions in PDF format (e.g., Rye Town accepts grievance@ryetownny.gov). Contact your local assessor to confirm if email filing is available.
online:Form RP-524 can be downloaded from the NYS Tax Department website at tax.ny.gov. Some municipalities may offer online submission portals, contact your local assessor.

Evidence to Bring

Recent comparable sales (3-5 similar properties sold within the past 6-12 months)Professional appraisal or Comparative Market Analysis from a licensed real estate agentPhotographs documenting property condition, defects, or damageRepair estimates or contractor quotes for needed workDocumentation of factors reducing value (flood zone, easements, zoning issues, etc.)

Westchester County Assessor Contact

Westchester County Tax Commission

Phone: (914) 995-4325

Address: 110 Dr. Martin Luther King Jr. Blvd., Room L-346, White Plains, NY 10601

Website: https://www.westchestercountyny.gov/tax-commission

Hours: 8:30 AM to 4:30 PM, Monday through Friday

Tax Exemptions in Westchester County

Basic STAR (School Tax Relief)

$30,000 exemption on assessed value for school taxes

Reduces school district taxable value for owner-occupied primary residences

Eligibility: All homeowners with primary residence and combined income up to $250,000 (or $500,000 for the credit version). New applicants since 2015 receive a STAR credit check rather than an exemption on the tax bill.Deadline: Register at tax.ny.gov/star; exemption applications vary by municipality (typically March 1)

Enhanced STAR (Senior School Tax Relief)

$88,500 exemption on assessed value for school taxes (2026-2027 school year)

Provides larger school tax reduction for eligible seniors

Eligibility: At least one resident owner age 65+ by December 31, combined income of all resident owners and spouses up to $98,700 (for 2026). Starting in 2026, Basic STAR recipients are automatically upgraded to Enhanced STAR when they turn 65.Deadline: March 1 in most municipalities; register through NYS Tax Department Income Verification Program (IVP)

Senior Citizens' Homeowners' Exemption (SCHE)

Up to 50% reduction in assessed value with sliding scale based on income

Reduces assessed value by up to 50% for income-qualified seniors; separate from and stacks with Enhanced STAR

Eligibility: Age 65+, combined household income typically not exceeding $58,399 for full 50% exemption (thresholds vary by locality as each municipality must separately adopt SCHE). This is an optional local exemption adopted by most Westchester jurisdictions.Deadline: March 1 in most municipalities; apply with local assessor

Alternative Veterans Exemption

15% for wartime service (up to $12,000); additional 10% for combat zone service (up to $8,000); additional reduction equal to 50% of disability rating (up to $40,000 cap) for service-connected disabilities

Reduces assessed value for veterans based on service period and disability rating

Eligibility: Veterans who served during wartime with honorable discharge. Must be adopted by local municipality. Disability portion available for veterans with VA service-connected disability rating.Deadline: March 1 in most municipalities; file Form RP-458-a with municipal assessor

100% Disabled Veterans Full Exemption

100% exemption from all property taxes on primary residence

Complete property tax exemption for veterans with 100% service-connected disability, mandatory statewide as of October 2026

Eligibility: Veterans rated 100% disabled by U.S. Department of Veterans Affairs, or deemed individually unemployable, or permanently and totally disabled as result of military service. Must be honorably discharged. Applies to primary residence only.Deadline: Effective for assessment rolls with taxable status dates on or after October 1, 2026; apply with local assessor

Westchester 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 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, Westchester has 30 separate assessing jurisdictions with varying deadlines. Several villages including Bronxville, Buchanan, Croton-on-Hudson, Larchmont, New Rochelle, Pleasantville, Sleepy Hollow, and Tuckahoe have their Grievance Day on the third Tuesday in February. The City of White Plains has a unique January 1-21 grievance period, and Yonkers has a November 15 deadline. You must confirm your specific municipality's deadline and file Form RP-524 by that date, postmarks do not count, so the form must be received by the deadline.
How do I file a property tax grievance in Westchester County?
To file a grievance, complete Form RP-524 (Complaint on Real Property Assessment) available from the NYS Tax Department website or your local assessor's office. Gather supporting evidence such as recent comparable sales (3-5 similar properties), photos of your property, professional appraisals, or repair estimates. Submit your completed form and evidence to your local assessor or Board of Assessment Review before your municipality's Grievance Day deadline. Most municipalities require 3-7 copies depending on whether you want a hearing. You can file in person, by mail (must be received by deadline), or by email if your municipality accepts electronic submissions. Consider scheduling an informal review with your assessor before the deadline to potentially reach a stipulated settlement.
What happens at a Board of Assessment Review hearing in Westchester County?
The Board of Assessment Review consists of 3-5 volunteer community members appointed by your local government. At the hearing, which typically occurs on or shortly after Grievance Day, you present your evidence explaining why your assessment is excessive or unequal. You can show comparable sales, appraisals, photos, and other documentation supporting a lower value. The assessor will also attend the hearing and may present counter-evidence defending the current assessment. You can appear personally or have an attorney or representative appear on your behalf. The Board reviews all evidence and issues a written decision that you'll receive by mail around September 15 when the Final Assessment Roll is published. If you disagree with the Board's decision, you have 30 days to file a Small Claims Assessment Review (SCAR) petition with Westchester County Supreme Court.
How much can I save by grieving my property taxes in Westchester County?
Potential savings depend on how much your property is over-assessed. With Westchester's median home value at $556,900 and effective tax rate of 1.62%, even a 10% assessment reduction would save approximately $900 annually, and those savings continue year after year until the next revaluation. For a home assessed at $700,000 when comparable sales support a $600,000 value, a successful grievance reducing your assessment by $100,000 would save approximately $1,620 per year at the county's average rate. Given that Westchester has some of the highest property taxes in the nation (median bill of $9,003 versus national median of $2,400), assessment challenges provide meaningful opportunities for tax relief. Commercial property owners and those with higher-value homes often see reductions of thousands or tens of thousands of dollars annually.
What evidence do I need for a successful Westchester County property tax grievance?
The strongest evidence is recent comparable sales, ideally 3-5 properties similar to yours (same neighborhood, similar size, age, and features) that sold within the past 6-12 months for less than your assessed value. A professional appraisal from a licensed New York State appraiser or a Comparative Market Analysis (CMA) from a real estate agent provides expert valuation support. Photographs documenting property defects, needed repairs, or unfavorable conditions strengthen your case. Contractor estimates or repair quotes demonstrate deferred maintenance costs. Documentation of factors reducing value such as flood zone designation, easements, environmental issues, or zoning limitations can support your grievance. Westchester County assesses at 100% of market value, so your evidence must demonstrate that your property's actual market value is lower than your assessed value to succeed.
Can I grieve my property taxes in Westchester County if my assessment didn't increase?
Yes, you can and should grieve even if your assessment remained unchanged. Westchester County assesses properties at 100% of market value, so if the real estate market declined or remained flat while your assessment stayed the same, you may be over-assessed. Each assessment year is independent, being denied previously has no impact on your current year's grievance because property values and market conditions change annually. The key question is whether your current assessed value exceeds the actual market value of your property today, regardless of whether your assessment increased, decreased, or stayed the same. Many successful grievances involve properties whose assessments didn't change but whose market values declined due to changing market conditions, property deterioration, or neighborhood factors.
What is the STAR exemption and how much can I save in Westchester County?
STAR (School Tax Relief) is New York's primary property tax relief program that reduces the school tax portion of your bill. Basic STAR provides a $30,000 exemption on assessed value for school taxes for homeowners with income up to $250,000 (or $500,000 for the credit version). Enhanced STAR provides an $88,500 exemption for seniors age 65+ with income up to $98,700. In Westchester County, where school taxes typically comprise 60-70% of your total property tax bill, Basic STAR saves approximately $600-$900 annually for most homeowners, while Enhanced STAR saves approximately $1,800-$3,000 annually depending on your school district's tax rate. Starting in 2026, Basic STAR recipients are automatically upgraded to Enhanced STAR when they turn 65. New applicants since 2015 receive a STAR credit check from the state rather than an exemption on their tax bill. Register at tax.ny.gov/star to enroll.
If my Board of Assessment Review grievance is denied in Westchester County, what are my appeal options?
If your grievance is denied or you're unsatisfied with the Board's decision, you have two appeal options. First, you can file a Small Claims Assessment Review (SCAR) petition with Westchester County Supreme Court within 30 days of the Final Assessment Roll publication (typically by October 15). SCAR is an informal, accessible process designed for residential property owners with a $30 filing fee, where a hearing officer reviews your evidence. SCAR petitions must be filed electronically through the Westchester County Clerk's Office NYSCEF system, and you must serve copies on the school district clerk, County Commissioner of Finance, and your local assessor within 10 days. If SCAR doesn't provide sufficient relief, you can pursue a formal Tax Certiorari proceeding in New York State Supreme Court, which is more complex and typically requires hiring an attorney experienced in property tax litigation.

Official Resources

Westchester County Tax Commission Official Website →

Official county resource for property tax information, assessment rolls, equalization rates, and assessor training resources.

NYS Form RP-524 Grievance Application →

Official New York State Complaint on Real Property Assessment form required to file a property tax grievance in Westchester County.

New York State Property Tax Grievance Procedures →

NYS Department of Taxation and Finance official guide to the grievance process, deadlines, and requirements statewide.

Westchester County Clerk SCAR Petitions →

Information and electronic filing instructions for Small Claims Assessment Review petitions with Westchester County Supreme Court.

Westchester County Municipal Tax Parcel Viewer →

Online property search tool to look up assessment information, parcel data, and tax maps for properties throughout Westchester County.

New York STAR Program Registration →

Official portal to register for Basic or Enhanced STAR school tax relief exemptions and credits from the NYS Tax Department.

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.mondaq.com/unitedstates/property-taxes/1796894/majority-of-westchester-property-owners-face-june-16-2026-tax-appeal-deadline | https://www.tax-rates.org/new_york/westchester_county_property_tax | https://www.westchestercountyny.gov/tax-commission | https://www.appealdesk.com/appeals/new-york/westchester | https://www.tax.ny.gov/pit/property/contest/grievproced.htm | https://worldpopulationreview.com/us-counties/new-york/westchester-county | https://www.tax.ny.gov/pit/property/star/starcalculation.htm | https://cck-law.com/blog/new-york-state-veterans-benefits-guide/

Last verified: 2026-07-24