NYC agency · Tax appeals
NYC Tax Commission (Tax Commission)
The independent agency where owners challenge the Department of Finance’s property-tax assessment.
What the Tax Commission does
The New York City Tax Commission is independent of the Department of Finance and is where owners appeal their property’s assessed value. If you think DOF over-assessed your building — inflating your tax bill — you file with the Tax Commission for review, correction, and potential reduction.
What owners deal with
- Annual application to protest the tentative assessed value (Form TC101/TC201).
- Filing deadlines — generally March 1 (March 15 for Class 1 homes) after the tentative roll publishes in mid-January.
- Income-and-expense documentation for income-producing properties.
How to look it up
See your assessed value and tax class via DOF, then file with the Tax Commission if it looks too high. This is time-sensitive — the window is short.
Reviewed against current NYC agency guidance by the NYC Building Compliance editorial team. Found something out of date? Tell us. Informational only — not legal or engineering advice.
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NYC Building Compliance is an independent resource, not the City of New York. Rules and dollar amounts change — always confirm against the official pages above or a licensed professional before acting.