The Value On Your Tax Bill
Real Prop. Tax Law § 524 — a complaint filed with the assessor, or at the board of assessment review's hearing
Where and when. A complaint about an assessment may be filed with the assessor at any time before the board of assessment review's hearing, or with the board at that hearing, but not at an adjourned hearing. A complaint filed on or before the date set by law for the hearing is timely.
The grounds. The grounds for review are that the assessment is excessive, unequal or unlawful, or that the property is misclassified.
The form. Outside cities of five million or more, the complaint is on the state's form, states how the assessment is wrong and the reduction sought, estimates the property's value, and is certified as true by the owner or a person authorized in writing.
What happens after the first level of review, and the exemptions that change what is owed, are set out in other sections that are not on this page. Whether a particular assessment can be lowered is a question for a licensed New York attorney or appraiser.
Sources for this section (1)
- Real Prop. Tax Law § 524 — Complaints with respect to assessments
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed New York attorney.