New York County (Manhattan) Property Tax Grievance Deadline
1 days until the New York property tax grievance deadline
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Key Dates for New York County (Manhattan)
| Grievance deadline | Manhattan is the borough coterminous with New York County; the NYC Department of Finance assesses all parcels and the independent NYC Tax Commission hears appeals. Tax Class One applications for correction (Form TC108) are accepted from mid-January through March 15; Tax Class Two, Three and Four applications (Form TC101, or TC109 for condominium units in Class 2/4) must be filed by March 1. Both deadlines are set by the City Charter and cannot be waived or extended for any reason. For 2026/27, because the statutory dates fall on a Sunday, the Tax Commission will accept Class 2/3/4 applications received by 5:00 PM March 2, 2026 and Class 1 applications received by 5:00 PM March 16, 2026. A Revised Notice of Property Value or apportionment notice dated after Feb 1, 2026 extends the Class 1 deadline to 20 days after the notice date. |
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| Lien date | March 1, 2026 |
| Statute | N.Y. Real Property Tax Law §512 (tentative roll / Grievance Day) and §524 (complaints with respect to assessments) |