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THERE IS NO GRIEVANCE DAY IN MAY IN NEW YORK CITY

THE DEADLINE FOR APPEALING YOUR ASSESSMENT FOR THE 20/21 TAX YEAR HAS PASSED

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Warning About Phishing Phone Calls

Do not provide personal or financial information over the phone to anyone claiming to call from the NYC Tax Commission.

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    Do not provide personal or financial information over the phone to anyone claiming to call from the NYC Tax Commission. The Tax Commission will not call you to request personal or financial information.
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The NYC Tax Commission

About Tax Commission
    In accordance with New York State and local law, the Tax Commission reviews and determines annual applications for correction of assessment filed by owners and other parties with a sufficient legal interest in properties they claim are incorrectly assessed or improperly denied an exemption from real property tax.
    Learn more.

Our office is open but with very limited staff.  If you are dropping off papers, please come to Room 2400.

FILING DEADLINES -EXTENDED/TOLLED DUE TO COVID-19

Statement of Income and Expenses

The March 24, 2020 deadline for filing a duly verified statement of income and expenses is  extended to a date no earlier than thirty (30) days after the termination or expiration of the State of Emergency (See, Mayor’s Emergency Executive Order No. 102 §11 regarding the deadline and Mayor’s Emergency Executive Orders No. 98, No. 106, No. 112 and No. 123 regarding the State of Emergency).

Personal Exemptions - (STAR, Senior, Disabled, Veteran or Clergy)

The June 1, 2020 deadline for filing personal exemption appeals has been extended to July 6, 2020 in light of Governor’s Executive Orders 202.8, 202.14, 202.28 and 202.38. 

If  you received a notice from the Department of Finance dated after May 10, 2020 stating that an appeal has to be filed with the NYC Tax Commission within 20 days of the date of such notice, such an appeal does not have to be filed as long as the State of Emergency is still in effect (See, Mayor’s Emergency Executive Order No. 102 §12 regarding the tolling of the 20-day time period  for the duration of the State of Emergency and Mayor’s Emergency Executive Orders No. 98, No. 106, No. 112 and No. 123 regarding the State of Emergency).

Nonprofit exemption, Commercial exemption, Notice of apportionment or of an increase in assessed value

If you received a notice from the Department of Finance dated after February 1, 2020 concerning a denial or revocation of a Nonprofit or Commercial exemption or an apportionment or an increase in assessed value and stating that an appeal has to be filed with the NYC Tax Commission within 20 days of the date of such notice, such an appeal does not have to be filed as long as the State of Emergency is still in effect (See, Mayor’s Emergency Executive Order No. 102 §12 regarding the tolling of the 20-day deadline for the duration of the State of Emergency and Mayor’s Emergency Executive Orders No. 98, No. 106, No. 112 and No. 123 regarding the State of Emergency).

Denial of First Time Application for Exemption by New Nonprofit Owner 

The 30-day time period set forth in RPTL §494-a.4 is tolled until July 6, 2020 in light of Governor’s Executive Orders 202.8, 202.14, 202.28 and 202.38.

Applications must be received by the extended deadline.  They may be filed by mail or in person. Since all applications require an original signature, they may not be filed by Fax, E-mail or other electronic means.


Welcome to the NYC Tax Commission

The Tax Commission is the City of New York's forum for independent administrative review of real property tax assessments set by the Department of Finance.

The Tax Commission reviews and determines annual applications for correction of assessment filed by owners and other parties with sufficient legal interest in properties they claim are incorrectly assessed or improperly denied an exemption from real property tax.

The New York City Council has passed intro 1038-A-2018. As a result, starting with applications for the 2019/2020 tax year, income and expense statements filed on Form TC201 must be certified by a certified public accountant only if the assessed value is equal to or greater than $5 million and the gross income is at least $100,000.

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Challenging Your Notice of Property Value