How to File a New York City Property Tax Protest

To file a NYC property tax protest, submit an Application for Correction to the NYC Tax Commission, an independent agency separate from the Department of Finance that sets assessments. For the 2026/27 tax year, Class 2, 3, and 4 applications must be received by 5:00 p.m. on March 2, 2026, and Class 1 applications by 5:00 p.m. on March 16, 2026. These deadlines are set by the City Charter and cannot be extended for any reason.1NYC Tax Commission. Forms – Tax Commission

Confirm You Have a Valid Ground

You can’t protest just because the bill feels high. Your application has to fit one of four recognized grounds.

  • Overvaluation (excessiveness). The assessed value exceeds what the property would sell for on the taxable status date (January 5 of the tax year). This is the most common argument.
  • Misclassification. The property is in the wrong tax class — for example, a three-family home placed in Class 2 that belongs in Class 1.
  • Inequality. Your property is assessed at a higher percentage of market value than comparable properties in the same class and neighborhood. You don’t have to prove the assessment is above market value, only that it’s disproportionate.
  • Illegality. An exemption you qualify for was wrongly denied or revoked. Non-profits and properties with commercial exemptions see this most often.2NYC311. Property Value Appeal

One limit worth knowing up front: you can’t use this process to dispute the property description on your record, and you can’t attack the market value figure in isolation without tying it to an excessive assessed value. The assessed value is what the Tax Commission reviews.2NYC311. Property Value Appeal

Pick the Right Form for Your Property

Your tax class and whether your property produces rent determine which form you file. Filing the wrong one is one of the fastest ways to have a protest rejected before anyone reads it.

  • Form TC108 — Class 1 properties only: one-, two-, and three-family homes, and qualifying condominiums in buildings no taller than three stories. The form asks for your estimate of market value, physical details (bedrooms, bathrooms, stories, year built), and any recent sale or refinancing.3NYC Tax Commission. TC108 Application and Instructions
  • Form TC101 — Class 2 and Class 4 properties, except condominiums.
  • Form TC201 — Rent-producing properties of any class. Requires detailed income and expense data.4Tax Commission. Application Forms – Tax Commission

If someone other than the owner is filing, Form TC200 establishes that person’s authority to act as a representative. The application itself must be filed by the owner or someone responsible for paying the full property tax.2NYC311. Property Value Appeal

Gather Your Evidence Before You File

Every application starts with your Borough, Block, and Lot number (BBL), the city’s unique parcel identifier. It appears on the Notice of Property Value mailed each January by the Department of Finance.5Department of Finance. Notice of Property Value If you can’t find yours, the city’s online lookup tool accepts a street address.6NYC311. Borough-Block-Lot (BBL) Lookup

For a Class 1 home, preparation is relatively straightforward. The TC108 asks for your estimate of market value, comparable sales if you have them, and details on any recent purchase or refinancing. A recent arm’s-length sale price is strong evidence. So is documentation of structural defects, flood zone status, or zoning restrictions that limit how the property can be used.3NYC Tax Commission. TC108 Application and Instructions

Income-Producing Properties

Filing a TC201 means reporting actual rental income, vacancy losses, operating expenses, and maintenance costs. The Tax Commission cross-references these figures against the Real Property Income and Expense (RPIE) statement you file separately with the Department of Finance. The RPIE-2025 filing deadline is June 1, 2026, covering the calendar year January 1 through December 31, 2025.7New York City Department of Finance. Real Property Income and Expense (RPIE) Statements Any inconsistencies between your RPIE and your TC201 will undermine your case.

CPA Certification for Larger Properties

If your property has a tentative assessed value of $5,400,000 or more and income exceeding $100,000, you must also file Form TC309, an independent CPA’s certification of the income and expense data on your TC201. The accountant has to sign in their own name, not the firm’s, and the TC309 must be attached to the application. Filing it separately makes it invalid. For consolidated properties with multiple tax lots, the $5,400,000 threshold applies to each lot individually, not the combined total.8Rosenberg & Estis, P.C. NYC Tax Commission Raises the TC309 Threshold to $5.4 Million for 2026/27

How and Where to File

For the 2026/27 tax year, the Tax Commission accepts applications in person or by mail only. Email filing is not accepted this year.9NYC Tax Commission. NYC Tax Commission If you mail, use certified mail and keep the receipt. The filing date is based on when the Tax Commission receives the application, not when you drop it in the mailbox, so leave a buffer.

Miss the deadline and you lose the right to challenge your assessment for the entire fiscal year. There is no waiver.

  • Class 2, 3, and 4 properties: received by 5:00 p.m. on March 2, 2026.
  • Class 1 properties: received by 5:00 p.m. on March 16, 2026.1NYC Tax Commission. Forms – Tax Commission

Filing Fees

Most owners pay nothing. A $175 fee applies when the assessed value on the Notice of Property Value is $2 million or more. For condominiums filing multiple units on a single application, the fee applies if the combined assessed value hits that threshold. You don’t send the fee with the application; it gets added to your property tax bill. An unpaid fee can lead to denial of the application or revocation of any offer of correction.1NYC Tax Commission. Forms – Tax Commission

What Happens After You File

Once the filing period closes, the Tax Commission assigns a hearing officer. On your application you choose how the review is handled: paper-only, in-person hearing, telephone hearing, or video conference.3NYC Tax Commission. TC108 Application and Instructions Paper review works for straightforward cases with strong documentation. For a complicated property, or one where the condition is hard to convey on paper, a live hearing lets you walk the officer through the details and answer questions.

If the hearing officer is persuaded, the Tax Commission issues a Notice of Offer with a reduced assessed value. You then have a limited window — at least ten days — to sign the acceptance agreement.10American Legal Publishing. NYC Rules Section 4-12 Offer and Acceptance Once signed and delivered, the agreement binds you to the proposed assessment and gives up your right to seek judicial review of that assessment for the tax year.11Justia. 45 Great Jones Apt. Corp. v Tax Commission of the City of NY

If you reject the offer, or no offer comes, the original assessment stays on the final tax roll. The next step moves out of the administrative process and into court.

Getting Your Money Back After a Win

A reduction doesn’t automatically produce a check. The Department of Finance usually applies the resulting credit to your next property tax bill. If you want cash back, submit a Property Tax Refund Request form or use the city’s online refund tool. Processing takes about eight weeks.12NYC Department of Finance. Property Refunds and Credits

Credit balances must be used or refunded within six years. After that, any remaining credit becomes the property of the City of New York. If someone other than the owner made the original payment, only that person can receive the refund; the Department will not pay third parties, though a Power of Attorney can designate a representative.12NYC Department of Finance. Property Refunds and Credits

If the Protest Fails: Court Options

Two court paths exist, and which one you can use depends on the property.

Small Claims Assessment Review (SCAR)

SCAR is the simpler, cheaper option, built for homeowners. Only owner-occupied one-, two-, or three-family homes used exclusively for residential purposes qualify. Condominiums are eligible only if they meet the Class 1 definition. Four-family houses, cooperatives, unoccupied buildings, properties owned by corporations, and any property containing a store or office are excluded.13NYC Tax Commission. Small Claims Assessment Review

You must have already filed an Application for Correction with the Tax Commission by the original deadline. The SCAR petition must be filed in person or postmarked by October 23, 2026 (two days before the October 25 deadline). The filing fee is $30. If your property’s equalized value exceeds $450,000, the assessed value you claim in the SCAR petition cannot be less than 75% of the original assessment.13NYC Tax Commission. Small Claims Assessment Review

Tax Certiorari (Article 7 Proceeding)

For commercial properties, larger residential buildings, and anyone pursuing a more aggressive challenge, the alternative is a Tax Certiorari proceeding under Article 7 of the Real Property Tax Law, filed in New York State Supreme Court.14New York State Office of Real Property Services. Understanding Real Property Tax Assessment Review Proceedings in New York State This route generally requires an attorney, involves formal discovery and possibly expert appraisals, and takes considerably longer than the administrative process. The petition must be filed within the statutory window after the final assessment roll is published.

Filing a Tax Commission protest is a prerequisite for SCAR but not strictly required for a certiorari proceeding, though doing so preserves your options and builds an administrative record that can strengthen a court case. Whichever path you may want later, the move that keeps every door open is filing your Application for Correction on time in March.