How to Appeal Your Property Tax in New York: Step-by-Step Guide

New York property taxes are among the highest in the nation, but they’re not set in stone. Every homeowner has the right to challenge their assessment, and a significant percentage succeed in getting reductions. On Long Island, roughly 30–40% of grievances result in lower assessments. In some Westchester towns, the success rate is even higher. The potential savings can be substantial — reducing your assessed value by 10% on a home with a $12,000 tax bill saves $1,200 per year, every year, until the next reassessment. Here’s exactly how the property tax appeal process works in New York State.

How Property Tax Assessments Work in New York

Your property tax bill is based on your assessed value multiplied by the local tax rate. The assessor (a town or city official) determines your property’s value. The challenge for homeowners is that assessed values don’t always keep pace with market reality — sometimes they’re too high, sometimes too low.

To determine if your assessment is too high, calculate your property’s market value and compare it to the assessed value adjusted by the equalization rate. If the assessor values your home at $300,000 and the equalization rate is 95%, the implied market value is $315,789. If comparable sales suggest your home is worth $280,000, you have grounds to grieve.

Step 1: Determine if Your Assessment Is Too High

Before filing a grievance, gather evidence that your assessed value exceeds fair market value:

• Recent comparable sales — Find 3–5 recent sales (within the past year) of similar homes in your area. Match as closely as possible on square footage, lot size, bedroom/bathroom count, condition, and location.
• Independent appraisal — A professional appraisal ($300–$500) provides a formal opinion of value. This is the strongest evidence you can present.
• Property defects — Structural issues, environmental contamination, noise pollution, or other negative factors that reduce your property’s value below what the assessor assumed.
• Assessment inequity — If your property is assessed at a higher percentage of market value than neighboring properties, this constitutes unequal treatment.

Check your current assessment on your town or city assessor’s website. Use our rent affordability calculator for detailed numbers. Look up your equalization rate at tax.ny.gov/research/property. Calculate whether the implied market value matches reality.

Step 2: File a Grievance on Grievance Day (Outside NYC)

Outside NYC, the formal process begins with filing a grievance with the Board of Assessment Review (BAR) on or before Grievance Day.

Key Dates and Process

1. Tentative assessment roll — Published on or before May 1 in most towns (dates vary). Check your assessor’s website.
2. Grievance Day — Typically the 4th Tuesday in May for most towns. Some municipalities have different dates. Check with your assessor’s office.
3. File Form RP-524 — “Complaint on Real Property Assessment.” This is the official grievance form. Include your supporting evidence.
4. Attend the BAR hearing — You may present your case in person. Bring copies of comparable sales, your appraisal, and any photos or documentation of property defects.
5. BAR decision — The board issues a decision, typically within a few weeks. If they reduce your assessment, the change takes effect for the current tax year.

If the BAR Denies Your Grievance

You have 30 days after the final assessment roll (filed on or about July 1) to appeal to Small Claims Assessment Review (SCAR). SCAR is a less formal hearing process where:

• No attorney is required (though you can bring one)
• The filing fee is $30
• A hearing officer reviews your evidence and the assessor’s response
• Decisions are binding on the municipality (they must accept the ruling)
• You cannot appeal a SCAR decision to a higher court

Alternatively, you can bypass SCAR and file a full proceeding in State Supreme Court under Article 7 of the Real Property Tax Law. This is more expensive (legal fees of $2,000–$5,000+) and time-consuming but allows for fuller legal arguments and can be appealed.

Step 3: NYC Property Tax Appeals (Different Process)

New York City has its own appeal system through the NYC Tax Commission:

NYC’s assessment system uses four property classes with different treatment. Class 1 (1-3 family homes) assessments are capped at 6% per year and 20% over five years, which makes appeals less impactful for homes that have benefited from assessment caps. Class 2 (co-ops and rental buildings) assessments can change more freely, making appeals potentially more valuable for co-op shareholders.

Using a Grievance Company

Many homeowners, especially on Long Island, hire professional tax grievance firms. These companies handle the entire process for a contingency fee — typically 33–50% of the first year’s tax savings. If they don’t win a reduction, you pay nothing.

Pros of using a grievance company:

• No upfront cost — they only get paid if you save money
• Experience with local assessors and BAR/SCAR procedures
• They handle paperwork, deadlines, and hearing appearances
• Higher success rates than self-represented homeowners in many jurisdictions

Cons:

• The contingency fee means you keep only 50–67% of the first year’s savings
• Some firms file every year automatically, taking a fee even when savings are minimal
• You can do the same thing yourself for free if you’re willing to put in the time

Major Long Island grievance firms include Maidenbaum, Heller & Consultants, and Goldenberg & Selker. Verify any firm’s track record and read the contingency agreement carefully before signing.

Evidence That Wins Reductions

The strongest evidence for a successful grievance:

• An independent appraisal — A certified appraisal from a licensed appraiser is the gold standard. Cost: $300–$500. Worth it for potential savings of $1,000+ per year.
• Comparable sales data — Three to five recent sales of similar properties within your municipality. Adjust for differences in square footage, lot size, condition, and location.
• Photos of property defects — Foundation cracks, water damage, outdated systems, environmental issues, or proximity to negative features (power lines, highways, commercial properties).
• Builder/developer cost basis — If you purchased recently and your purchase price is below the assessed value, your closing statement is strong evidence.

Long Island: A Special Case for Tax Grievances

Long Island homeowners file more property tax grievances than any other region in New York State. Nassau County’s recent countywide reassessment (the first in decades, beginning in 2020) created thousands of large assessment increases, and Suffolk County’s fragmented assessment practices have led to widespread inequities. Understanding Long Island’s specific tax grievance process is essential for homeowners in Nassau and Suffolk counties.

Nassau County Reassessment

Nassau County froze assessments for nearly a decade, then undertook a massive reassessment that shifted tax burdens significantly. Some homeowners saw their assessments double or triple. The county implemented a five-year phase-in for increases, meaning the full impact rolls out gradually. This phased implementation means you should file grievances annually during the transition period — each year’s tentative assessment represents a new opportunity to challenge the value.

Grievance Firms on Long Island

A mini-industry of property tax grievance firms has developed on Long Island. Companies like Maidenbaum Property Tax Reduction Group, Heller & Consultants, and Tax Reduction Services handle thousands of cases annually on a contingency basis. The standard contingency fee is 50% of the first year’s tax savings — so if they reduce your annual taxes by $2,000, they keep $1,000. Many of these firms have automated the process to the point where they can handle high volumes of straightforward residential cases efficiently.

The economics make sense for homeowners: if the firm succeeds, you save money (albeit less than doing it yourself). If they fail, you pay nothing. The key is to verify the firm’s track record in your specific municipality and ensure they’re filing with both the BAR and pursuing SCAR appeals when warranted.

Suffolk County

Suffolk County assessments are handled at the town level, and practices vary. Some towns reassess annually; others haven’t updated values in years. This inconsistency means some Suffolk homeowners are dramatically over-assessed relative to their neighbors. Check your town’s assessment roll and compare your assessment to recent comparable sales. If there’s a significant gap, a grievance is worth filing.

How Professional Grievance Firms Work

If you choose to hire a professional firm rather than filing yourself, the process typically works like this:

1. Initial review: The firm evaluates your property’s assessment, reviews comparable sales, and determines whether a reduction is likely. Most firms decline cases where the assessment already reflects fair market value.
2. Filing: The firm prepares and files the grievance on your behalf, including comparable sales analysis and any supporting evidence.
3. BAR hearing: The firm represents you (or files on your behalf without a hearing, depending on the municipality). In many towns, the BAR offers settlements before the hearing date.
4. SCAR appeal: If the BAR denies the grievance or offers an insufficient reduction, the firm files a SCAR petition. SCAR proceedings are more formal and may involve testimony from the firm’s appraiser.
5. Resolution: If successful, the assessment is reduced and you receive a refund for overpaid taxes (with interest). The firm collects their contingency fee from the savings.

Turnaround times vary: BAR decisions usually come within 2–3 months of Grievance Day. SCAR cases can take 6–18 months to resolve. Refunds for overpaid taxes during the appeal period are typically issued by the municipality after the final determination.

What Happens After a Successful Grievance

If your assessment is reduced, the lower value takes effect for the current tax year. Your school, town, and county taxes will all be recalculated based on the new assessment. Some key points:

• The reduction is not permanent — the assessor can increase your assessment in future years
• In municipalities that reassess annually, you may need to file annually to maintain your reduced assessment
• The school district, town, and county don’t lose revenue — the tax levy is redistributed among remaining taxpayers
• STAR benefits are recalculated based on your new assessment

Use our property tax calculator to estimate your new tax bill after a reduction, and the mortgage calculator to see how lower taxes affect your monthly housing payment.

Compare With Other States

Considering other markets? Here’s how other states compare:

• How to Appeal Your Property Tax in Kansas: Step-by-Step Guide
• How to Appeal Your Property Tax in Mississippi: Step-by-Step Guide
• How to Use Prop 13 to Lower Your California Property Taxes

Frequently Asked Questions

When is Grievance Day in New York?

Grievance Day is typically the 4th Tuesday in May for most towns outside NYC. However, dates vary by municipality — some towns hold it in March or June. Check with your town assessor’s office or visit their website for the exact date. In NYC, the deadline to file with the Tax Commission is March 1 for most property classes.

How much does it cost to appeal property taxes in New York?

Filing with the Board of Assessment Review (BAR) is free. SCAR appeals cost $30. An independent appraisal runs $300–$500. If you hire a grievance firm, they typically work on contingency (33–50% of the first year’s savings), so there’s no upfront cost. The total cost of a self-represented appeal with an appraisal is under $500, with potential annual savings of $1,000–$3,000+.

What is the success rate for property tax appeals in New York?

Success rates vary by municipality. On Long Island, 30–40% of grievances result in reductions. In Westchester, success rates can be even higher in certain towns. NYC appeals through the Tax Commission have a lower success rate for Class 1 properties (1-3 family homes) because the assessment cap system already keeps assessments below market value for many properties.

Can I appeal my property tax every year?

Yes. There’s no limit on how often you can file a grievance. In municipalities that don’t reassess annually, a successful grievance remains in effect until the next reassessment. In annually reassessed towns, you may need to file each year if the assessor raises your value back up. Some Long Island homeowners file grievances every single year as a matter of course.

Should I hire a lawyer or grievance company?

For straightforward residential cases, a professional grievance company working on contingency is often the most practical option — no upfront cost and experienced handling. For complex cases (commercial property, large value disputes, constitutional arguments), an attorney may be necessary. For simple cases where you have recent comparable sales clearly below your assessed value, you can handle the BAR filing yourself and save the contingency fee. Read our property tax guide for more context on New York’s tax system.