NYC property tax appeal
In New York City you challenge the assessed value or tax class on the January Notice of Property Value by filing an Application for Correction with the NYC Tax Commission, which must receive it by March 1, 2027 for tax classes 2, 3 and 4 and by March 15, 2027 for tax class 1 (one- to three-family homes). The deadlines cannot be extended.
How to file (official route)
NYC Tax Commission. You file directly with this office, by its deadline.
- The Department of Finance mails the Notice of Property Value on or about January 15; it applies to the tax year that begins July 1.
- The Tax Commission must receive the Application for Correction by March 1 for tax class 2, 3 and 4 properties and by March 15 for tax class 1. Deadlines cannot be extended.
- Forms: TC108 for tax class 1, TC101 for class 2 or 4 other than condominium units, TC109 for condominium units.
- Wrong facts on the notice (square footage, units, floors) are corrected by the Department of Finance; that request does not replace a timely Tax Commission application.
- The Tax Commission charges a $175 fee only on applications where the assessed value on the notice is $2 million or more (2026/27 forms).
The evidence pack
For one NYC parcel, from official assessment records: the Department of Finance market, assessed and taxable values for each roll, the building facts on the roll, the Tax Commission reductions on record for the lot, rolling sales in the same ZIP and building class, a class 1 ratio check, and the deadline for the lot's tax class. Data only: the pack compiles public assessment and sales records. It is not an appraisal or an opinion of value, not legal or tax advice, and HeritageDeed does not file appeals or represent property owners.
Questions
When is the NYC property tax appeal deadline?
The Tax Commission must receive the application by March 1 for tax classes 2, 3 and 4 and by March 15 for class 1: next March 1, 2027 and March 15, 2027. A Revised Notice of Property Value dated after February 1 that raises the value gives 20 days from the revised notice.
Which form do I use?
TC108 for any tax class 1 property, TC101 for class 2 or 4 property other than condominium units, TC109 for condominium units in class 2 or 4, and TC106 for tax class and exemption claims.
Is there a fee?
The Tax Commission charges $175 only where the assessed value on the Notice of Property Value is $2 million or more; below that, the forms page lists no fee.
What if the facts on my notice are wrong?
Square footage, units or floors are corrected by the Department of Finance, not the Tax Commission. A Finance request for review does not replace a timely Tax Commission application.
Do sales prices help for a condo or co-op?
Not directly: Finance values class 2 property, and by law condominiums and co-ops, by income as if they were rentals, so the evidence pack runs the sale-price ratio check for class 1 only and lists comparable sales for context.
Also free: property history lookup, recently sold homes and the zoning lookup. Buying a property? Order a title search: owner, deeds, mortgages and liens, $49 per report.