NYC property tax records are public, free, and searchable online through the Department of Finance. Enter an address or the property’s Borough-Block-Lot number on the city’s portals and you can see the current market and assessed value, the tax class and rate, any exemptions or abatements, the payment history, and the recorded deeds and mortgages behind the title.
Identify the Property First
Every parcel in the city has a three-part identifier called the BBL: a one-digit borough code (1 Manhattan, 2 Bronx, 3 Brooklyn, 4 Queens, 5 Staten Island), a block number, and a lot number.1New York City Department of City Planning. File Layout for Selected Facilities and Program Sites in New York City Together they act as a fingerprint for the property.
You don’t need the BBL to start. The Department of Finance’s search tools will convert a street address to the correct BBL. If you already have a prior tax bill, deed, mortgage, or closing package, the BBL is printed on it. Use the BBL when you can. Address-only searches sometimes return the wrong result where buildings share similar addresses or sit across multiple lots.
The Two Department of Finance Portals
DOF runs two separate tools, and picking the right one saves time.
Property Tax Search: Bills, Values, and Payments
The Property Tax Search portal is where you look up financial records. It pulls the Notice of Property Value, quarterly or semi-annual bills, payment history, current market value, assessed value, exemptions and abatements in effect, and any outstanding balance.2New York City Department of Finance. Property Tax Bills It covers all five boroughs. Select a borough, enter an address or BBL, and the record loads.
ACRIS: Deeds, Mortgages, and Liens
The Automated City Register Information System holds the legal documents recorded against a property. Deeds, mortgages, liens, and other title instruments from 1966 forward are searchable by BBL, address, party name, or document type, and you can view and print scanned images of the originals at no cost.3Department of Finance. ACRIS
One boundary matters here. ACRIS does not cover Staten Island. Recorded documents for Staten Island parcels are kept by the Richmond County Clerk, not the City Register, so deed and mortgage searches for those properties go through the Clerk’s office.4NYC Department of Finance. Recording Property-Related Documents Tax bills and assessment data for Staten Island are still on the DOF portal.
Reading the Valuation Numbers
A tax record shows three different values, and they don’t mean the same thing.
Market value is the city’s annual estimate of what the property would sell for, based on comparable sales, rental income, or construction costs depending on property type. It is not an appraisal you commissioned.
Assessed value is a fixed percentage of market value: 6% for Class 1 (small homes), and 45% for Class 2 (larger residential) and Class 4 (commercial).5NYC311. Property Value and Assessment State law caps how quickly assessed value can rise. Class 1 cannot climb more than 6% in a single year or 20% over five years. Class 2 buildings with ten or fewer units are capped at 8% per year or 30% over five years.6NYC Department of Finance. NYC Residential Property Taxes Class 1 Guide Those caps don’t apply to increases from new construction or renovation.
Taxable value is the number the bill is actually calculated on. It equals assessed value minus any exemptions the property qualifies for.
The Four Tax Classes
Every parcel falls into one of four classes:7NYC Department of Finance. Definitions of Property Assessment Terms
- Class 1: most residential property up to three units, including small homes with an attached store or office and condos of three stories or fewer.
- Class 2: other primarily residential property, including rental buildings, co-ops, and larger condos.
- Class 3: most utility property.
- Class 4: commercial and industrial property, including offices, retail, and factories.
For fiscal year 2026, Class 1 carries the highest headline rate at roughly 20.6%, while Classes 2 through 4 fall between about 10.8% and 12.3%. That Class 1 figure looks alarming until you remember it applies to assessed value, which is only 6% of market value. A home valued at $600,000 has an assessed value of $36,000, so the effective bite is much smaller than the headline suggests. Rates are published each year on the DOF website and the NYC Open Data portal.8NYC Open Data. Property Tax Rates by Tax Class
Exemptions and Abatements on the Record
The record lists every exemption and abatement the property receives. Each one cuts the bill in a different way, and each has its own eligibility rules.
STAR (School Tax Relief). Basic STAR reduces school taxes on an owner-occupied primary residence for households with incomes up to $500,000 for the credit or $250,000 for the exemption, calculated on the first $30,000 of full value. Enhanced STAR goes to owners 65 and older with qualifying incomes of $110,750 or less for the 2026–2027 school year, calculated on the first $88,500 of full value.9New York State Department of Taxation and Finance. Types of STAR New applicants register through New York State, not the city.
Senior Citizen Homeowners’ Exemption (SCHE). A city exemption for owners of a one-, two-, or three-family home, condo, or co-op where all owners are 65 or older (or one qualifying spouse or sibling meets the age rule) and combined household income is $58,399 or less.10NYC Department of Finance. Senior Citizen Homeowners’ Exemption (SCHE) The reduction slides from 5% to 50% of assessed value, with the full 50% going to households earning $50,000 or less.11NYC311. Senior Citizen Homeowners’ Exemption (SCHE) The March 15 deadline sets benefits to start the following July 1.
Disabled Homeowners’ Exemption (DHE). Same structure as SCHE for owners with qualifying disabilities. Same income limits, same sliding scale, same March 15 deadline.12NYC Department of Finance. Disabled Homeowners’ Exemption (DHE) You cannot receive both DHE and SCHE; owners who qualify for both receive SCHE.
Veterans exemptions. The Alternative Veterans Exemption reduces assessed value for eligible veterans, their spouses, surviving spouses, and Gold Star parents on a primary residence. Three tiers can stack: 15% for wartime service, an additional 10% for combat zone service, and a further reduction based on service-connected disability rating.13NYC Department of Finance. Veterans Exemptions March 15 deadline, July 1 start.
Co-op and condo abatement. For unit owners using the unit as a primary residence. The building’s board or management applies on behalf of all eligible units; individual owners don’t file. For 2026–2027, the abatement runs from 17.5% to 28.1% depending on the unit’s average assessed value.14NYC311. Co-Op and Condo Property Tax Abatement
421-a and J-51. Properties that received 421-a benefits for qualifying new construction or J-51 benefits for qualifying rehabilitation carry exemptions that can cut the bill for years or decades.15NYC Department of Finance. 421a Exemption If you’re looking up records on a property you plan to buy, check the expiration date on the Property Tax Search portal. When one of these abatements expires, the tax jumps to the full unabated amount, and buyers who don’t catch it in the record can be blindsided by thousands of dollars in new annual costs.
Payment Status and Due Dates
The record shows the balance and payment history for every billing cycle. The billing cycle depends on assessed value.16NYC.gov. Property Tax Due Dates Parcels assessed at $250,000 or less pay quarterly on July 1, October 1, January 1, and April 1. Parcels assessed above $250,000 pay semi-annually on July 1 and January 1.
Quarterly payers have a grace period through the 15th of each due-date month with no interest. Semi-annual payers do not. If taxes are paid through a mortgage escrow, the owner won’t get a mailed bill but can still confirm payments on the portal.2New York City Department of Finance. Property Tax Bills
Interest on late payments compounds daily. From July 2025 through June 2026 the rates are 6% annually for assessed values of $250,000 or less, 9% for $250,001 to $450,000, and 16% above $450,000.17NYC Department of Finance. Late Payments Miss the grace period on a quarterly bill and interest runs back to the original due date, not the 15th.
Sustained nonpayment triggers a lien sale. The city sells the debt to a private lienholder when it reaches certain thresholds: $5,000 and three years overdue for an owner-occupied one-family home, or $1,000 and one year overdue for most other property. Once sold, the debt is owed to the new lienholder, who adds a 5% surcharge plus their own interest and roughly $300 in administrative costs. Foreclosure can begin as soon as one year after the sale date if the debt isn’t resolved.18NYC Department of Finance. NYC Property Tax Lien Sale
If the Record Is Wrong or the Valuation Is Too High
Every January, DOF mails a Notice of Property Value showing the assigned market and assessed value for the coming fiscal year.19NYC Department of Finance. Notice of Property Value (NOPV) Two different problems have two different fixes.
For descriptive errors on the record itself, like wrong square footage, incorrect building class, or a misspelled name, use a Request to Update through DOF.20NYC Department of Finance. Assessment and Valuation Forms Submissions between late August and mid-April land on the final assessment roll published in June; later submissions roll to the following tentative roll in January. Clerical mistakes that can be shown against city agency records go through a Request for Administrative Review, which covers only the current year and the two preceding years.
For a valuation you believe is too high, the appeal goes to the NYC Tax Commission, an independent agency separate from DOF. Deadlines for 2026–2027 are firm and cannot be extended: March 16, 2026 for Class 1, and March 2, 2026 for Classes 2, 3, and 4.21NYC Tax Commission. NYC Tax Commission If page three of your NOPV lists an “effective market value,” you’ll need to show the actual market value is below that figure to win.22NYC Department of Finance. Challenge Your Assessment Evidence usually means comparable sales, an independent appraisal, or income-and-expense data for rentals. Properties with an assessed value of $2 million or more on the NOPV pay a $175 application fee, added to the next tax bill rather than paid upfront.23NYC.gov. Forms – Tax Commission
One trap worth knowing. Filing a Request to Update with DOF does not preserve your right to appeal the valuation. If you think the value is wrong, file with the Tax Commission before the deadline no matter what other correction requests you’ve submitted.
Getting Certified Copies of Recorded Documents
Printouts from ACRIS or the tax portal are fine for personal review, but mortgage refinancing, court proceedings, and title insurance transactions often require certified copies with an official seal. In Manhattan, Brooklyn, Queens, and the Bronx, the City Register charges $4.00 per page for certified copies and $1.00 per page for uncertified copies. UCC financing statements are $10.00 per document.24NYC Department of Finance. ACRIS Recording Fees and UCC Statements Staten Island certified copy requests go to the Richmond County Clerk, which sets its own fees.4NYC Department of Finance. Recording Property-Related Documents Requests can be made in person at a borough office or by mail; mail runs longer, so plan ahead if a closing or court date is fixed.