NYC Property Tax Records: Lookup, NOPV, and Exemptions

To look up NYC property tax records, use the Department of Finance’s Property Information Portal, enter a street address or the property’s Borough-Block-Lot (BBL) number, and the portal returns the parcel’s full tax profile: market and assessed values, tax class, active exemptions, quarterly bills, and payment history. Every parcel in the five boroughs has a record, and the lookup is free and public.

Which City Portal to Use

The city runs several overlapping systems, and picking the right one saves time.

  • Property Information Portal (PIP) is the broadest tool and the right starting point for most searches. It shows assessed values, exemptions, building descriptions, lot history, and ownership changes, and it links directly to your tax bill and assessment challenge options.1NYC Department of Finance. Property Information Portal
  • Property Tax Bills lookup is a narrower tool for viewing and downloading current and past quarterly statements.2NYC Department of Finance. Property Tax Bills
  • ACRIS (Automated City Register Information System) covers recorded documents rather than tax data — deeds, mortgages, and liens for properties in Manhattan, Queens, the Bronx, and Brooklyn, going back to 1966. Staten Island records are handled separately.3NYC Department of Finance. Automated City Register Information System

Use PIP when you want to know what a property is worth to the city and what it owes. Use ACRIS when you need ownership documents or want to trace a chain of title. Both accept address searches, and both will resolve an address to its BBL if you don’t already have it.

Finding the BBL

Every NYC parcel is identified by a ten-digit Borough-Block-Lot code: one digit for the borough, five for the block, four for the lot.4NYC311. Borough-Block-Lot (BBL) Lookup You don’t need to know it in advance. Any city portal will convert a street address to the correct BBL, and once you have it, later searches move faster.

What the Records Show

A property tax record is a financial profile of a single parcel. Once you’re inside the record you’ll see:

  • The city’s estimated market value.
  • The assessed value used to calculate the actual tax bill. These two numbers are almost never the same.
  • The property’s tax class, which drives the rate.
  • Every active exemption or abatement — STAR, Senior Citizens Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE), and others — shown as line-item reductions to taxable assessed value.
  • A running ledger of what was billed, what was paid, and when.
  • Any outstanding balance with accrued interest.
  • Any liens or pending enforcement action.

You can generate PDF copies of the account history directly from the portal, which is often what mortgage lenders and title companies ask for. Buyers and title agents lean on the payment history to gauge a property’s financial health before closing.

Making Sense of the Valuation

The gap between market value and assessed value is where most confusion starts. The city does not tax the full market value. It applies an assessment ratio to arrive at the smaller assessed value, and the tax rate applies to that.

NYC divides every property into one of four tax classes:5NYC Department of Finance. Definitions of Property Assessment Terms

    li>Class 1: most residential properties with up to three units, including small homes and most condos of three stories or fewer.
  • Class 2: all other primarily residential property, including rental buildings, co-ops, and larger condos.
  • Class 3: utility property.
  • Class 4: commercial and industrial properties.

Class 1 is assessed at 6% of market value. Classes 2, 3, and 4 are assessed at 45%.6NYC Department of Finance. Determining Your Assessed Value So a Class 1 home the city values at $800,000 carries an assessed value of just $48,000.

For the 2026 tax year, the rates are:7NYC Department of Finance. Property Tax Rates

  • Class 1: 19.843%
  • Class 2: 12.439%
  • Class 3: 11.108%
  • Class 4: 10.848%

The Class 1 rate looks high, but it applies to only 6% of market value. A Class 4 commercial building assessed at 45% of market value often owes more in absolute dollars despite the lower rate.

The Two Documents Behind the Records

Notice of Property Value (NOPV)

Every January, the Department of Finance mails an NOPV to each owner. It shows the city’s updated market value and assessed value for the tax year that begins the following July, and it reflects the property’s status as of January 5.8NYC Department of Finance. Notice of Property Value9NYC311. Property Value and Assessment The NOPV is a preliminary assessment, not a bill. If the numbers look wrong, you have a limited window to challenge them before they harden into your tax liability for the year.

Statement of Account

The actual billing document is the quarterly or semi-annual Statement of Account. Properties assessed at $250,000 or less receive quarterly bills; properties assessed above $250,000 are billed twice a year.10NYC.gov. Property Due Dates The statement shows the tax rate applied to your assessed value after exemptions, the amount due for the period, and any interest carried forward from late payments. Both documents appear inside the records you pull up online.

Payment History, Grace Periods, and Interest

The fiscal year runs July 1 through June 30. Quarterly installments are due July 1, October 1, January 1, and April 1; semi-annual payments are due July 1 and January 1. Each due date carries a 15-day grace period. Pay by the 15th and no interest accrues. If the grace period ends on a weekend or federal holiday, it extends to the next business day.10NYC.gov. Property Due Dates For mailed payments, the postmark counts.

Miss the grace period and interest accrues from the original due date, not from the day the grace period ended. The default interest rates in the NYC Administrative Code are tiered by assessed value:11New York City Administrative Code. NYC Administrative Code 11-224.1 – Interest on Unpaid Real Property Tax

  • Assessed value $250,000 or less: 7% per year.
  • $250,001 to $450,000: 13% per year.
  • Over $450,000: 15% per year.

The City Council can adopt different rates each year, so check the rate shown on the actual bill.

When Unpaid Taxes Become a Lien

If unpaid taxes accumulate long enough, the city can sell the debt as a tax lien. For most owner-occupied residential properties, the threshold is $5,000 in debt that has been overdue for at least three years. For commercial and other non-residential properties, the threshold drops to $1,000 overdue for one year.12NYC Department of Finance. Lien Sale Eligibility Chart Once a lien is sold, the buyer can eventually foreclose. Owners already behind may qualify for the Property Tax and Interest Deferral (PT AID) program, which caps interest at 2.5% on the deferred balance for eligible Class 1 residences.13NYC Department of Finance. Property Tax and Interest Deferral (PT AID) Program

Exemptions You’ll See on the Record

Active exemptions appear as line-item deductions on the record. Losing one in a given year will cause a sharp jump in the next bill, so it’s worth checking that everything you expect to see is actually there.

STAR (School Tax Relief) reduces the school tax portion of the bill on a primary residence. Basic STAR is available up to $500,000 of combined income for the STAR credit, or $250,000 if you still receive the older STAR exemption.14New York State Department of Taxation and Finance. STAR Eligibility Enhanced STAR is a larger benefit for owners 65 and older with household income of $110,750 or less.15New York State Department of Taxation and Finance. Historical Enhanced STAR Income Limits

SCHE and DHE each reduce assessed value by up to 50%. Both share an income ceiling of $58,399 in combined annual income for all owners. SCHE requires at least one owner to be 65 or older; DHE requires documented disability.16ACCESS NYC. Disabled Homeowners Exemption (DHE)

One trap after a purchase: exemptions do not transfer with the property. A new owner must reapply and independently meet eligibility. Forgetting to reapply for STAR after buying is one of the most common and costly oversights NYC homeowners make.

If the Numbers Look Wrong

If the market value on the NOPV overstates what the property is actually worth, you can file an appeal with the NYC Tax Commission, an independent agency separate from the Department of Finance.17NYC Department of Finance. Challenge Your Assessment The burden is on you to show the city’s estimate exceeds actual market value, typically with comparable sales, an independent appraisal, or evidence of physical conditions that reduce value.

Deadlines are firm and vary by tax class. The standard statutory dates are March 15 for Class 1 and March 1 for Classes 2, 3, and 4, shifting when those dates land on a weekend.18Tax Commission. Challenging Notice of Property Valuation For the 2026 tax year, Class 1 owners had until March 16, 2026, and Class 2, 3, and 4 owners faced a March 2, 2026 deadline.19NYC311. Property Value Appeal Late appeals are rejected outright. When the NOPV arrives in January, the clock is already running.