How do I appeal my property tax assessment?

Local Board of Assessment Review - BAR (most municipalities) / Nassau County Assessment Review Commission - ARC (Nassau County) / NYC Tax Commission (NYC) / Small Claims Assessment Review - SCAR (Supreme Court, $30 filing fee) / Article 7 Tax Certiorari (formal proceeding)

Details

What you need to know

Required Docs

Form RP-524 (from your town/city assessor or tax.ny.gov/forms)
Comparable sales evidence (from July 1 valuation date ± 1 year)
Independent appraisal if available
Property record card from assessor

Fee

BAR: no fee; SCAR: $30 filing fee; Article 7: court filing fees; Nassau ARC: no fee; NYC Tax Commission: no fee GRIEVANCE DAY: 4th Tuesday in May (most areas); 3rd Tuesday (Suffolk County); March 1 for Nassau ARC and NYC Tax Commission SCAR DEADLINE: 30 days after final assessment roll is filed WHERE TO GO: Local Board of Assessment Review (RP-524); SCAR via NY Supreme Court (nycourts.gov/scar); Nassau ARC; NYC Tax Commission (nyc.gov/taxcommission)

Where to Go

Local Board of Assessment Review (RP-524); SCAR via NY Supreme Court (nycourts.gov/scar); Nassau ARC; NYC Tax Commission (nyc.gov/taxcommission)

County-specific variations apply

New York's assessment appeal system is among the most fragmented in the country. Nassau County, NYC, Suffolk County (3rd Tuesday Grievance Day), and all other counties each have different procedures and deadlines. SCAR is a particularly homeowner-friendly feature of NY law - $30 filing fee, no attorney needed, informal hearing for owner-occupied 1-3 family homes.

New York Notes

Important state-specific details

SCAR (Small Claims Assessment Review): one of the most accessible residential appeal systems in the nation; $30, no lawyer, informal hearing officer; available to owner-occupants of 1-3 family homes.
New York uses "levels of assessment" (LOA) - many municipalities assess at a fraction of market value; compare your assessment using the state's equalization rate for your municipality.
STAR exemptions (Basic and Enhanced) reduce assessed value for school taxes - verify these are applied before appealing.
100% DISABLED VETERANS: new full exemption on primary residence for 2026 assessment rolls.
Can appeal every year - many successful appellants do so annually.

Official Source

State office contact

State Office

NY Office of Real Property Tax Services (ORPTS) - tax.ny.gov/pit/property; SCAR info: nycourts.gov/small-claims-assessment-review-scar; NYC Tax Commission: nyc.gov/taxcommission | (212) 669-4410