A property tax grievance lets New York homeowners challenge their assessed value and potentially lower their tax bill. This guide covers who can file, the forms you'll need, and county-specific deadlines for Nassau, Suffolk, Westchester, and NYC.
In New York, local communities and municipalities annually assess the value of your property to establish property taxes for the next two years. For instance, in Nassau County, the valuation date for the 2027 and 2028 tax years is January 1, 2026.
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 its 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 New York's formal process for challenging the assessed value ofyour property. Other states call this an "appeal," "protest," or "petition,” but in New York, "grievance" is the legal term.
Your annual property tax bill is calculated using this formula:
Assessed Value ÷ 1,000 × Tax Rate = Property Tax
For example, if your assessed value is $1,000,000 and the tax rate is $25 per $1,000, your property tax 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, thereby enhancing their overall financial stability.
Other Benefits of Filing a Grievance
Challenge inflated assessments: Compare your market value against the assessed value to identify overvaluation.
Prevent overpayment: Ensure your tax bill aligns with actual property value adjustments in your area.
Stack with exemptions: Filing a grievance can complement programs like School Tax Relief (STAR), senior citizen, veteran, disability, and agricultural exemptions.
No downside risk: In New York, municipalities cannot increase your taxes based on an unsuccessful grievance—it's a no-lose situation.
Note: You can only grieve the current assessment. Previous tax years cannot be protested.
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 Much Are You Over Paying?
How to File a Tax Grievance
Filing a property tax grievance varies by county and municipality. The processes are similar across New York, but deadlines and forms differ. Check your local government website for specifics.
If this feels overwhelming, Ownwell can handle your grievance. Signing up takes a few minutes, there are no upfront costs, and you only pay if you save.
Most New York counties use mass appraisal models: comparable sales for residential properties, and income models for commercial. Counties and towns also split taxes into two categories: school taxes 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).
County | Assessment Roll Date | Form Used | Filing Body |
|---|---|---|---|
Nassau County | January 2 | ARC | |
Suffolk County | May 1 | BAR | |
Westchester (towns/cities) | June 1 | BAR | |
New York City | January 15 | Tax Commission |
New York City residents must file their TC forms in person or via mail by:
March 15, 2026 (Class 1 properties)
March 1, 2026 (Class 2 and 4 properties)
(Note: In Nassau, SCAR hearings for this cycle will typically take place between June and October of 2026.)
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, the initial filing is an informal appeal. If your grievance isn't resolved at that stage, here's what happens next:
Nassau County: The ARC and property owner (or agent like Ownwell) typically exchange two to three offers. If the final offer is rejected, the case moves to Small Claims Assessment Review (SCAR).
Suffolk and Westchester: You or your agent submits evidence to the BAR. If you disagree with their decision, you can escalate to SCAR.
SCAR hearings require a $30 filing fee. You or your property tax consultant will present evidence before a hearing officer. Commercial properties typically require an attorney to attend.
In Nassau, SCAR hearings are often held between June and October of the following year. We haven’'t received court dates for Suffolk or Westchester yet.
If you win your SCAR hearing, the municipality issues a refund form to the County Finance Department. Expect processing within 90 days.
Nassau County Tax Grievance Timeline (2026/27 Tax Cycle)
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:
2025/26 Notable Dates & Deadlines
January 2, 2025: The tentative assessment roll was released
This roll is used for the 2026/26 School and 2026 General taxes.
January 1, 2025: Deadline to file for Nassau County property tax exemptions.
January 1-March 31, 2025: Grievance period to examine the assessment and file your AR-1 Form with the ARC.
Note, the original deadline was March 1, but it was extended to the 31st for the 2025/26 cycle.
April 1, 2025: Extended deadline to file 2025/6 Nassau County tax grievance
April 30, 2025: Deadline for filing 2025/26 SCAR (Small Claims Assessment Review) petitions.
July 1, 2025: Valuation date (for the subsequent roll for 2026/27).
Note: The valuation date for the 2025/26 roll was July 1, 2024
November 18, 2025: Village tax grievance deadline for some villages for 2025/26.
2026/27 Notable Dates & Deadlines
January 2, 2026: Tentative Assessment Roll for 2027/28 is published.
January 20, 2026: Deadline to file a grievance for the City of Long Beach for 2026/27.
January 31, 2026: Deadline to file a grievance for Villages for 2026/27.
February 10, 2026: The deadline for the first half of the 2026 General Tax
February 17, 2026: Village tax grievance deadline for most Villages.
March 31, 2026: Extended Nassau County property tax deadline for 2027/28
April 30, 2026: Deadline to file a petition for Nassau County Small Claims Assessment Review (SCAR) for 2027/28.
May 11, 2026: Is the deadline for the second half of the 2026/27 school tax
June 16, 2026: Deadline to file a grievance for the City of Glen Cove.
November 10, 2026: First half of school tax payment due for 2027.
February 10, 2027: First half of the general property tax payment due for 2027.
May 10, 2027: Second half of school tax payment due for 2027/28.
August 10, 2027: Second half of the general property tax payment due for 2027/28.
How Ownwell Can Help
We know the tax grievance process can feel overwhelming, and there are many dates and details 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.
