Property Tax Grievance: What You Need to Know
Each year in New York, local communities and municipalities valuate your property to determine your property taxes for the subsequent two years. For instance, in Nassau County, the 2025 and 2026 tax year’s valuation date is January 1, 2024.
However, you don’t have to accept the valuation prepared by your municipality’s annual assessment roll — the list of taxable property in a community and their taxable assessed value.
You can, and should, contest your county’s tax assessment via a property tax grievance.
What is a Property Tax Grievance?
A property tax grievance is a term specific to the state of New York; it’s how property owners and homeowners contest the assessed value of their property, which largely determines their annual tax rate. Other states usually call tax grievances “appeals, protests, or petitions.”
New Yorkers’ property tax is typically determined by the assessed value X property tax rate per thousand.
Meaning, if the tax rate is $25 per $1,000, and the assessed value of a property is $100,000,000 ($1 million), then the property tax rate would be $25,000.
Why File a Tax Grievance?
Even if you don't think your current assessment is too high, it's worth filing!
Filing a grievance against property tax assessments can lead to significant financial relief for property and homeowners, as it provides an opportunity to challenge potentially inflated property values and reduce tax bills — ultimately saving you money.
By addressing over-taxation, homeowners can ensure they're not paying more than their fair share, which can enhance their overall financial stability.
Other Benefits of Filing a Grievance
Opportunity to challenge inflated assessments based on market value versus assessed value.
Prevention of overpayment on property taxes, ensuring fair taxation aligned with property value adjustments.
Helps you also take advantage of various property tax exemption programs that can further reduce tax burdens, such as School Tax Relief (STAR), senior citizens, veterans, persons with disabilities, agricultural exemptions, among others.
In New York, the municipality cannot increase your property taxes based on an unsuccessful or non-reduced grievance. It’s a no-lose situation!
Note that you can’t protest previous tax years. Only the current and future property taxes outlined in your assessment.
Who Can File a Property Tax Grievance?
In New York, property owners, purchasers, and tenants required to pay property taxes due to a written or lease agreement can file a tax grievance.
In New York City and Nassau County, the following property types are eligible to file a grievance:
One, two, or three-family residential parcels
Residential condominiums
Mobile homes and trailers — if they’re owner-occupied and assessed individually
Mixed use parcels (used in part for residential and non-residential purposes), but only if the primary use is residential, e.g., a small law office connected to your home.
Vacant lands and parcels, not exceeding 10 acres, that are within an assessing unit that has an ordinance or zoning law in effect. The zone must not allow residential use outside of one-, two, or three-family dwellings.
Farm dwellings
Land used in agricultural production that’s eligible for an agricultural assessment and has completed its annual application (See Sections 305 and 306 of the Agriculture and Market Law)
Farm buildings and structures (Defined in Section 483(3) of the Real Property Tax Law)
How to File a Tax Grievance
Filing a property tax grievance varies by county and municipality. Throughout New York the processes are similar, but there’s enough specificity that it’s worth visiting your local county, municipality, or village’s government website.
If you have this information overwhelming and too time-consuming, fear not! Here at Ownwell, we can protest your property taxes for you! Signing up takes only a few minutes. Plus, there are no upfront costs and you only pay if you save.
Most New York counties use a mass appraisal model to determine property taxes. For residential, they utilize home or property sales and income models for commercial properties.
It’s also worth noting that counties and towns also break up their taxes between two different types: Schools and general taxes.
Here's what the tax grievance process looks like for a few major counties…
Once you receive your tentative assessment roll, residents have only a few months to file an informal property tax grievance form. Depending on the county, you file either an AR-1 Form, RP-524 (3/09), or TC form to the Assessment Review Commission (ARC) or the Board of Assessment Review (BAR).
Nassau County:
- Assessment Roll Date: January 1
- Form Used: AR-1 Form
- Who You File To: ARC
Suffolk County:
- Assessment Roll Date: May 1
- Form Used: RP-524 (3/09)
- Who You File To: BAR
Westchester (towns and cities):
- Assessment Roll Date: June 1
- Form Used: RP-524 (3/09)
- Who You File To: BAR
New York City
- Assessment Roll Date: January 15
- Forms Used: TC Forms (form types)
- Filed in person or by mail to: The Tax Commission One Centre Street, Room 2400, New York 10007. The other option are Department of Finance business centers, which are based on your borough.
Note, New York City residents must've filed their TC forms in person or via mail by:
- March 15, 2024 (Class 1 properties)
- April 1, 2024 (Class 2 properties)
- April 1, 2024 (Class 4 properties)
Visit NYC.gov’s tax class breakdown if you’re unsure which class you fall into.
In other counties, like Suffolk or Westchester, you'll appear before a Board of Assessment Review (BAR).
Remember, this is an informal appeal. In Nassau County, there are often two to three offers exchanged between the ARC and the property owner or agent (Ownwell). If the last offer is rejected by the ARC, then a judicial review hearing will be scheduled with the Small Claims Assessment Review (SCAR).
Similarly, in Suffolk and Westchester, your or your agent (Ownwell) submits evidence to the BAR. Once they review and send back their decision, you or Ownwell can disagree and then we file to the SCAR.
Note that there’s a small $30 filing fee for a SCAR judicial review. During the hearing, you or your personal property tax consultant will appear before the hearing officer to present evidence. For commercial properties, an attorney is usually required to attend a SCAR hearing.
In Nassau, SCAR hearings often take place between June and October of the following year. We haven’t received court dates yet for Suffolk and Westchester.
Generally, if a property owner wins the SCAR hearing, the local municipality will issue a SCAR County Tax Refund Information form to the County Finance Department. The department will process it within 90 days.
Nassau County Tax Grievance Timeline
Nassau has one of the more straightforward timelines when it comes to property tax payments and grievance due dates. In other counties, such as Westchester, the local town or city determines these dates.
To give you an idea of how property taxes in New York work and to notify you of significant dates, here’s Nassau County’s property tax timeline:
January 2, 2024: The tentative assessment roll was released and will become final on April 1, 2025
July 1, 2024: Valuation date (of the previous year)
Nov. 10, 2024: First half of School Tax payment due for 2024/5
Nov. 19, 2024: Village tax grievance deadline for some villages for 2025/6
Jan 1, 2025: General tentative assessment roll release
Jan 2, 2025: Deadline to file for Nassau County property tax exemptions
January 2-March 3, 2025: Grievance period to examine the assessment and file your AR-1 Form with the ARC.
Jan. 21, 2025: Deadline to file a grievance for the City of Long Beach 2025/6
Jan. 31, 2025: Deadline to file a grievance for Villages 2025/6
Feb. 10, 2025: First half of general property tax payment due
Feb. 18, 2025: Village tax grievance deadline for most Villages
March 3, 2025: Deadline to file 2026/7 Nassau County tax grievance
April 01, 2025: Second half of School Tax payment due for 2024/5
April 30, 2025: Deadline to file February grievance for the Villages and City of Long Beach for 2025/6
Deadline to file a petition for Nassau County Small Claims Assessment Review (SCAR) for 2025/6
May 12, 2025: Second half of School Tax payment due for 2024/5
June 17, 2025: Deadline to file a grievance for the City of Glen Cove
Aug. 10, 2025: Second half of general property tax payment due
How Ownwell Can Help
We know the tax grievance process can feel overwhelming and it's a lot of dates and information to keep track of.
Instead of filing grievance forms and attending hearings, let Ownwell handle everything for you.
All you need to do is take three minutes to sign up and we'll do the rest to get your property tax savings — from filing your grievance to collecting the most accurate and beneficial data to attending SCAR hearings.
