How The New York Property Tax Grievance Process Works

New York Tax Grievance Process


Property taxes in New York are among the highest in the country. Each year, thousands of homeowners and property owners successfully reduce their tax burden by filing a property tax grievance; however, many others miss out simply because they do not understand how the process works.


Below is a practical, plain-English explanation of how the New York property tax grievance process works, with specific guidance for Nassau County, Suffolk County, and village-level assessments.


What Is a Property Tax Grievance?

A property tax grievance is the formal process by which a property owner challenges the assessed value assigned to their property by a taxing authority. It is not a complaint about the tax rate. It is a challenge to whether your property is being valued fairly and accurately compared to similar properties. If successful, a grievance reduces your assessed value, which in turn lowers your property taxes, often for multiple years.


Tentative v. Final Assessments: Why Timing Matters

Each year, municipalities publish a tentative assessment roll, which lists proposed property values for the upcoming tax year. Once the tentative roll is published property owners have a limited window to challenge the assessment, and missing that deadline usually means no relief for that tax year, regardless of how excessive the assessment may be. After the grievance period closes, the assessment becomes final, forming the basis for school and general tax bills. Click here for more information on tax grievance deadlines.


Nassau County Property Tax Grievance Process

In Nassau County, property tax grievances are filed with the Assessment Review Commission (ARC).


Key points:

  • Nassau County has a county-wide filing window that typically opens on January 2nd of each year.
  • Grievances are generally submitted electronically through ARC’s system.
  • Evidence is reviewed by ARC and if a fair settlement can be reached without having to go to court, a reduction would be applied prospectively resulting in your tax bills being reduced prior to issuance (i.e. tax savings).
  • In the event a settlement cannot be reached with ARC, the property owner would have the right to proceed with filing a petition with the court, either as a Small Claims Assessment Review or tax certiorari proceeding in accordance with Title 1, Article 7 of the New York Real Property Tax Law.


Since Nassau assessments are centralized and reviewed by ARC, filing early and submitting properly supported evidence is critical.


Suffolk County Property Tax Grievance Process

In Suffolk County, the process differs:

  • Grievances are generally filed at the town level (e.g., Town of Babylon, Town of Islip).
  • The grievance filing period with the Suffolk County towns begins May 1st and ends the third Tuesday of May, of each year.
  • Properties located in incorporated villages may have an additional filing deadline, which varies by municipality.
  • Grievances are generally rubber-stamped "denied" requiring the taxpayer to proceed with instituting a court proceeding.


Suffolk County assessments can vary significantly between towns and neighborhoods, making property-specific analysis especially important.


Village vs. Town Grievances: What’s Different

If your property is located within an incorporated village which separately assesses, you may be subject to a village assessment, and a town assessment. Village grievance deadlines are often earlier, strictly enforced, and overlooked by property owners. Missing a village deadline typically means losing the opportunity to challenge that portion of your taxes for the year.


Tax Grievance v. Small Claims Assessment Review v. Article 7: What Property Owners Should Know

A tax grievance challenges the assessment administratively. If that process does not result in a fair reduction in assessment, the property owner will usually be able to pursue a court proceeding either through a Small Claims Assessment Review (SCAR) or Article 7 proceeding. These types of court proceedings are filed after the grievance stage.


In Nassau County, grievances often result in reductions without litigation, and SCAR or Article 7 proceedings are reserved for larger or disputed matters. In Suffolk County, court proceedings are almost always required.


Residential properties that are owner-occupied as their primary residence will typically quality for SCAR. This is an expedited style court proceeding that only incurs a modest filing fee of $31.00 which is charged by the court--not us--and is often a great option for homeowners to pursue tax relief after being denied a fair review by the assessing municipality.


For all other property types and owners such as investment or commercial properties, they have the option of filing an Article 7 proceeding to secure the relief to which they are entitled.


We are very familiar with both types of court proceedings and can assist with whichever would be best suited for you.


What Evidence Actually Lowers an Assessment

Successful grievances rely on credible market data, not guesses. Effective evidence may include recent comparable sales, income and expense data (for certain rental or commercial properties), condition issues affecting value, and inconsistencies with similarly situated properties. Generic arguments or unsupported claims rarely result in reductions.


Common Myths About Filing a Tax Grievance

Myth: Filing will increase my taxes.
Fact: A grievance cannot raise your assessment, even if unsuccessful.


Myth: Filing triggers an inspection.
Fact: Inspections are not triggered by filing a grievance.


Myth: A grievance hurts resale value.
Fact: Assessments are unrelated to listing or sale prices, and lower taxes generally make the property more appealing to any interested buyers.


Who Should (and Should Not) File a Grievance

You should consider filing if your assessment exceeds recent comparable sales, your taxes increased without changes to the property, or similar properties are assessed lower.


A grievance may not be worthwhile if the assessment already reflects conservative market value, or prior reductions place the property at or below fair value, or under a filing moratorium. An attorney review helps make that determination before any filing.


How an Attorney Adds Value in the Grievance Process

While some property owners file on their own, attorney-led grievances offer advantages:

  • proper valuation analysis,
  • strategic evidence selection,
  • familiarity with local assessment practices, and
  • continuity into litigation if necessary.


The goal is not volume filings — it is meaningful, defensible reductions.