How to Grieve Your Property Taxes in New York
A plain-language walkthrough of New York's assessment grievance process, from filing Form RP-524 with the Board of Assessment Review to your options if the grievance is denied.
What it means to grieve your property taxes in New York
In New York, to "grieve" your property taxes means to file a formal complaint challenging the assessed value your local assessor has placed on your property, using the state's Form RP-524 (Complaint on Real Property Assessment) and presenting it to your municipality's Board of Assessment Review. You are not disputing the tax rate itself; you are arguing that the assessment used to calculate your tax bill is too high relative to your property's market value, and asking for it to be lowered.
New York uses this specific vocabulary throughout the process. The document is a "grievance," the deadline is often called "Grievance Day," the reviewing panel is the "Board of Assessment Review" (BAR), and the official who set the value is the "assessor." Knowing these terms helps you follow local notices and instructions exactly.
Important: New York City runs a separate system through the NYC Tax Commission with its own forms and dates. The process described below applies to towns, villages, and cities elsewhere in the state. If you own in the five boroughs, confirm your own procedure.
Why assessments can be too high
Your assessment is the value your municipality assigns to your property. Your tax bill is roughly your assessment (adjusted by the local level of assessment) multiplied by the tax rate. If the assessment overstates what your property would actually sell for, you pay more than your fair share. Common reasons to grieve include:
- Recent comparable sales in your neighborhood came in below your assessed value.
- Your property has condition problems, damage, or functional issues the assessor did not account for.
- The assessment records list incorrect square footage, lot size, bedroom/bath count, or amenities.
- Similar nearby homes are assessed lower than yours (an unequal-assessment argument).
Step-by-step: how to grieve your assessment
1. Find your assessment and confirm the market-value claim
Locate your property's assessed value on the tentative assessment roll or on the notice your municipality sends. Because different communities assess at different percentages of market value, convert the assessment to an implied market value so you're comparing apples to apples. Ask yourself: could I realistically sell for this amount today? If not, you have grounds to grieve.
2. Talk to the assessor first (optional but useful)
Before filing, many owners contact the assessor's office informally to review the property record and discuss the value. Errors in the record card sometimes get corrected without a formal hearing, and you'll learn how the office arrived at your number.
3. Gather your evidence
The strongest grievances are backed by objective proof, not opinion. Assemble:
- Comparable sales of similar properties that sold recently for less than your implied market value.
- A recent appraisal, if you have one (for example, from a refinance or purchase).
- Photos and documentation of any defects, needed repairs, or conditions that lower value.
- Corrections to any inaccurate details in the assessor's record (wrong square footage, etc.).
- Assessments of comparable neighbors, if you're arguing you're assessed unequally.
4. Complete Form RP-524
Form RP-524 is the official Complaint on Real Property Assessment. Fill it out carefully: identify the property, state the assessment you're disputing, state the value you believe is correct, and select the grounds for your complaint (such as excessive assessment or unequal assessment). Attach your supporting evidence.
5. File by your local deadline ("Grievance Day")
Submit the completed form to the Board of Assessment Review by your municipality's filing deadline. This deadline is tied to the release of the tentative assessment roll and is often referred to as Grievance Day. The exact date varies from one community to the next, so check the date printed on your own assessment notice or posted by your assessor rather than assuming a statewide date.
6. Attend (or send materials to) the Board of Assessment Review
The BAR is a panel independent of the assessor. You may appear in person to explain your evidence, or in many places submit your case in writing. Keep your presentation factual and focused on value: walk through your comparables, your appraisal, and any condition or record issues.
7. Wait for the BAR's determination
After reviewing grievances, the Board issues determinations and the municipality publishes a final assessment roll reflecting any changes. You'll be notified of the outcome for your property.
Grievance checklist
- [ ] Located your assessed value and calculated its implied market value
- [ ] Decided your grounds (excessive assessment, unequal assessment, or record error)
- [ ] Collected comparable sales, an appraisal, and/or photos and documentation
- [ ] Reviewed and corrected any errors on the assessor's property record
- [ ] Completed Form RP-524 accurately
- [ ] Confirmed your municipality's filing deadline ("Grievance Day")
- [ ] Filed with the Board of Assessment Review on time and kept a copy
- [ ] Noted the outcome and your options if denied
What happens if your grievance is denied
A denial at the Board of Assessment Review is not the end of the road. New York provides a judicial review stage after the administrative grievance, and the route depends on your property type:
Small Claims Assessment Review (SCAR)
For owner-occupied residential property (typically a one-, two-, or three-family home), the usual next step is Small Claims Assessment Review. SCAR is designed to be affordable and accessible without a lawyer: you file a petition, pay a modest filing fee, and present your case to a hearing officer in a relatively informal setting. You generally must have grieved to the BAR first to qualify.
Article 7 (tax certiorari) proceeding
For commercial, industrial, large, or non-owner-occupied residential property, the judicial route is generally an Article 7 proceeding in State Supreme Court, commonly called tax certiorari. This is a more formal court process, and property owners typically use an attorney experienced in tax certiorari.
Both paths ordinarily require that you first filed a grievance with the Board of Assessment Review — which is why completing the RP-524 step correctly matters even if you expect to appeal further.
Practical tips for a stronger case
- Lead with market value. Boards respond to a clear, well-supported statement of what the property is actually worth.
- Use the best comparables you can find. Similar size, style, location, and recent sale dates carry the most weight.
- Be precise and unemotional. Facts about value persuade; frustration about your tax bill does not.
- Mind every deadline. Missing your local filing window usually means waiting until the next assessment cycle.
- Keep copies of everything you submit, and note when and how you filed.
Bottom line
Grieving your property taxes in New York is a defined, homeowner-accessible process: confirm your assessment overstates market value, gather evidence, file Form RP-524 with the Board of Assessment Review by your local deadline, and — if denied — pursue Small Claims Assessment Review or an Article 7 proceeding depending on your property type. Because deadlines, assessment percentages, and procedures vary by municipality (and New York City uses a separate system entirely), always verify the specifics on your own assessment notice before you file.
Key facts
- In New York, a formal challenge to a property's assessed value is called a 'grievance,' and it is filed on Form RP-524, the Complaint on Real Property Assessment.Source: New York State Department of Taxation and Finance – contesting your assessment guidance · as of 2026
- The grievance is heard by a local Board of Assessment Review (BAR), a panel separate from the assessor who set the value.Source: New York State property tax assessment administration materials · as of 2026
- Grievances are filed for a limited window tied to the tentative assessment roll, commonly referred to as 'Grievance Day,' and the exact date varies by municipality.Source: New York State Department of Taxation and Finance – Grievance Day guidance · as of 2026
- If the Board of Assessment Review denies or reduces a grievance unsatisfactorily, an owner-occupied residential property owner may generally pursue Small Claims Assessment Review (SCAR); other property owners generally use an Article 7 (tax certiorari) court proceeding.Source: New York State judicial review of assessment guidance · as of 2026
- New York City uses a separate assessment-challenge system through the NYC Tax Commission rather than the RP-524 / Board of Assessment Review process used in the rest of the state.Source: New York City Tax Commission public information · as of 2026
Frequently asked questions
＋What does it mean to "grieve" property taxes in New York?
It means filing a formal complaint that challenges the assessed value your assessor placed on your property. You use Form RP-524 and present it to your local Board of Assessment Review, arguing the assessment is too high relative to market value. You are challenging the assessment, not the tax rate.
＋What form do I use to file a property tax grievance in New York?
Most of the state uses Form RP-524, the Complaint on Real Property Assessment. You state the assessment you're disputing, the value you believe is correct, your grounds (such as excessive or unequal assessment), and attach supporting evidence. New York City is an exception and uses its own Tax Commission forms.
＋When is the deadline to file a grievance?
Grievances must be filed within a limited window tied to the release of the tentative assessment roll, often called Grievance Day. The exact date varies by municipality, so check the date on your own assessment notice or with your assessor rather than assuming a single statewide deadline.
＋Who decides my grievance?
A local Board of Assessment Review (BAR) hears grievances. It is a panel separate from the assessor who originally set your value, so it provides an independent review of your evidence.
＋What happens if the Board of Assessment Review denies my grievance?
You generally have a judicial review option. Owner-occupied residential owners typically use Small Claims Assessment Review (SCAR), an affordable and relatively informal process. Other property owners generally file an Article 7 (tax certiorari) court proceeding. Both usually require that you grieved to the BAR first.
＋What is the difference between SCAR and an Article 7 proceeding?
SCAR (Small Claims Assessment Review) is a low-cost, less formal path meant for owner-occupied residential property, often used without an attorney. An Article 7 proceeding is a formal State Supreme Court case, commonly called tax certiorari, generally used for commercial and other non-owner-occupied properties and typically handled by a lawyer.
＋What evidence makes a grievance more likely to succeed?
Objective proof of a lower market value works best: recent comparable sales below your implied value, a recent professional appraisal, photos and documentation of condition problems, corrections to inaccurate record details, and the assessments of comparable neighbors if you're arguing you're assessed unequally.
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Check my assessmentThis guide is general information, not legal or tax advice. Property tax rules, rates, and deadlines vary by jurisdiction and change over time — always confirm the specifics for your county on your own assessment notice or your county's official website.