New York Property Tax Appeal Guide

What This Data Tells Us About Appeals in New York

In New York, property tax appeals are filed with the Board of Assessment Review / Small Claims Assessment Review (SCAR). The typical window is Third Tuesday in May (grievance day) for most municipalities, with the deadline most commonly falling in May. Filing fees reported for this state are $30 for SCAR, and Lincoln Institute research plus state-reported data suggest roughly 54% of appeals result in some reduction when supported by comparable sales or documented errors.

New York City has its own complex appeal process through the Tax Commission. SCAR is designed for homeowners — it's informal and does not require an attorney. Appeals are driven by the gap between a parcel's assessed value and its actual market value — the calculator below turns that gap into an annualized dollar figure at your effective tax rate. The strongest evidence is three to five arms-length comparable sales from the past six to twelve months, plus documentation of any factual errors in the assessor's record (square footage, bedroom count, finished-basement status).

This guide is for informational purposes only and is not legal or tax advice. Deadlines, filing fees, success rates, and procedures vary by county within New York and can change year to year. Always verify the current rules with your local assessor's office — or a licensed attorney or tax professional — before filing. Source: New York State Department of Taxation and Finance.