What are the New York City Tax Commission filing deadlines?
What are the New York City Tax Commission filing deadlines?
In New York City you challenge your assessment with the NYC Tax Commission, not a Board of Assessment Review — the deadline is March 15 for Tax Class 1 (1-3 family homes) and March 1 for Tax Classes 2, 3, and 4, and these dates cannot be extended.
New York City does not use Form RP-524 or a Board of Assessment Review. Instead, the independent NYC Tax Commission reviews assessments after the Department of Finance issues your Notice of Property Value (NOPV) on or about January 15.
The two deadlines:
- Tax Class 1 (most 1-, 2-, and 3-family homes): the application deadline is March 15.
- Tax Classes 2, 3, and 4 (co-ops, condos, rentals of 4+ units, utilities, and commercial): the deadline is March 1.
The Tax Commission stresses that it must receive your application by the applicable deadline and that deadlines cannot be extended — see the application forms page.
Which form. The application you file depends on your property and tax class:
- TC108 — valuation claims for all Tax Class 1 properties (the form most 1-3 family NYC homeowners use); see the TC108 application and instructions.
- TC109 — valuation claims for condominium units in Tax Class 2 or 4.
- TC101 / TC150 / TC159 and related forms cover income-producing and larger properties.
What you are challenging. Your NOPV shows the Department of Finance's market value, assessed value, and any exemptions. If those figures are too high or contain an error, the Tax Commission application is your administrative remedy. If the Commission denies relief, you may then pursue SCAR (owner-occupied homes) or an Article 7 proceeding — but only if you filed the Tax Commission application on time.
Because the NYC window opens in mid-January and closes by mid-March, NYC homeowners must act much earlier than the rest of the state.