To appeal theassessed value and/or tax class of your property, orthe denial or revocation of a not-for-profit exemption, you must file a completed "Application for Correction"appeal form andany other forms or informationto the NYC Tax Commission in personor by mail by the deadlines.
If you're thinking about appealing your property assessment, you should first read the brochure How to Appeal a Tentative Assessment (TC600).
Completing the Application for Correction
Your appeal may be denied if your application isn’t completed properly, so be sure to use the correct form, read the questions, answer all questions completely, and provide any necessary proof.Be sure to type or write your email address, or your telephone number clearly on your application to avoid delays in contacting you.
Make sure that you:
- Identify the property
- State your relationship to the property or the property owner
- Enter your estimate of your property's market value
- Don’t leave out any information or fail to complete required fields
- Fill out the application in ink or type, not pencil
- Don’t submit a duplicate application
- Sign the application (must be original signature)
- Have the form notarized (with original signature)(Not required for tax class 1 properties)
- File a complete, correct Tax Commission Income and Expense (TCIE) form by the deadline, if required, as well as any other supplemental forms and documents the Tax Commission instructions require
If you don’t follow the application directions, your appealmay be denied.
To learn more, read the brochureHow to Appeal a Tentative Assessment (TC600).
Fee
The Tax Commission charges a $175 fee for each assessment review held for properties with an assessed value of 2 million dollars or more. The charge will appear on your property tax bill.
Submitting the Application
The Tax Commission accepts appeal applications by mailor in person.
By Mail
Your mailed application must be received at the Tax Commission—not just postmarked—by the deadline.
NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007
In Person
Bronx DOF Business Center
3030 Third Avenue, 2nd Floor (between East 155 and East 156 Streets)
Bronx, NY 10455
Monday to Friday, 8:30 AM to 4:30 PM
Brooklyn DOF Business Center
210 Joralemon Street (between Court and Adams Streets)
Brooklyn, NY 11201
Monday to Friday, 8:30 AM to 4:30 PM
Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM
Queens DOF Business Center
144-06 94th Avenue (between Liverpool Street and Sutphin Boulevard)
Jamaica, NY 11435
Monday to Friday, 8:30 AM to 4:30 PM
Staten Island DOF Business Center
350 St. Marks Place, 1st Floor (between Hyatt Street and Victory Boulevard)
Staten Island, NY 10301
Monday to Friday, 8:30 AM to 4:30 PM
NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007
Monday to Friday, 9 AM to 5 PM
