Property Tax Appeals in New York
How it works in New York
New York City's Tax Class 1 (one-to-three-family homes in Manhattan, Brooklyn, and the other boroughs) assesses your home at just 6% of the Dept of Finance's own market-value estimate, then caps that dollar assessed value's own growth at 6% a year and 20% over five years, so a successful appeal only lowers your bill if your current assessed value (once you account for that 6% ratio) hasn't already fallen behind the cap. Nassau County, a separate system outside NYC, uses the same statewide 6%/20% cap but assesses at an even smaller 0.1% of market value. Both mean the dollar "Assessed Value" on your notice isn't directly comparable to a market-value estimate. Our calculator asks for both figures and does that conversion for you.
Terminology
New York City (Manhattan, Brooklyn) uses "appeal," filed with the NYC Tax Commission using form TC108. This is confirmed by real search volume, not assumed, since it's a different word from what the rest of the state uses. Nassau County uses "grievance" decisively (Nassau's own grievance-firm industry, including grievemytax.com and similar, is built entirely around that word), filed with the Assessment Review Commission (ARC) through its online AROW system.
- Your notice (NYC's "Notice of Property Value" or Nassau's "Assessment Disclosure Notice") shows both an Estimated Market Value and a much smaller dollar Assessed Value side by side. Enter the Market Value in the first field below, not the Assessed Value, since that's the number our calculator can actually compare against home-value data.
- A successful appeal doesn't always lower your bill: because both NYC and Nassau cap how fast your dollar assessed value can rise, a longtime owner whose assessed value already sits well below the cap ceiling may see no change even if the government's market-value estimate looks high. Our calculator checks for this and says so plainly rather than showing a savings estimate that wouldn't materialize.