FAQ NEW YORK Grieving Real Property Taxes

Grievance Guidelines

Grievance procedures

https://www.tax.ny.gov/pit/property/contest/grievproced.htm

Any person who pays property taxes can grieve an assessment, including:

  • property owners
  • purchasers
  • tenants who are required to pay property taxes pursuant to a lease or written agreement

Only the assessment on the current tentative assessment roll can be grieved - you can't grieve assessments from prior years.

There is no cost to grieve an assessment and it does not require you to hire a lawyer.

Filing the grievance form

Properties outside New York City and Nassau County

Use Form RP-524, Complaint on Real Property Assessment to grieve your assessment. The form can be completed by yourself or your representative or attorney.

File the grievance form with the assessor or the board of assessment review (BAR) in your city or town.

If your property is located in a village that assesses property, you will have two assessments, one for the village and one for the town. To grieve both assessments, you are required to file a separate Form RP-524 with both the town and village. Grievance dates for villages will vary from towns (see below) - contact your village clerk to determine if your village assesses property and for grievance dates (see below).

New York City and Nassau County properties

For forms, deadlines and instructions, contact the New York City Tax Commission and Nassau County Assessment Review Commission respectively: