How does an appeal to the NYC Tax Commission work?
Updated 2026-08-27.
One application, chosen by tax class and property type, received by the Tax Commission before a deadline it says cannot be extended. Everything after that is evidence.
Which form does the property take?
| The property, and the claim | Form |
|---|---|
| Valuation claims for all tax class 1 properties | TC108 |
| Valuation claims for tax class 2 or 4 properties, other than condominium units | TC101 |
| Valuation claims for condominium units in tax class 2 or 4 | TC109 |
| Tax classification claims, and nonprofit or commercial exemptions such as J-51 and 421-a | TC106 |
The forms that ride along with it
- TC600, How to Appeal a Tentative Assessment, is the general instruction set, and the Tax Commission strongly advises reading it before starting an application.
- TC201 is the statement of income and expenses for rental properties. An income-producing property has to file that statement on the correct form, and the correct form follows from what the property is.
- TC203 is the income statement used for cooperatives and condominiums where the condominium board is the applicant.
- TC309 is an accountant's certification. For the 2026/27 tax year the assessed value threshold that triggers it is $5,400,000, under NYC Administrative Code 11-216.b(2)(d).
The $175 fee, and how it is billed
The Tax Commission has adopted a rule imposing a $175 fee on Applications for Correction where the assessed value on the 2026/27 Notice of Property Value is $2 million or more. If multiple condominium units file on a single application, the fee applies once the aggregate assessed value reaches $2 million. No fee is due if the applicant or representative waives review before the application is scheduled for review. The fee is not paid with the application: it is included on the property tax bill issued by the Department of Finance, and an unpaid fee can mean review is denied and any offer of correction revoked.
Where is it filed, and what counts as filed?
In person or by mail. An application is filed when it is received at the Tax Commission, so one mailed on the deadline and delivered the next morning was not filed. Applications received after the applicable deadline will not be considered, and the deadlines cannot be extended.
- The Tax Commission, One Centre Street, Room 2400, New York 10007.
- Bronx: 3030 Third Avenue at East 156th Street, Business Centre, 2nd floor.
- Manhattan: 66 John Street at William Street, Business Center, 2nd floor.
- Brooklyn: 210 Joralemon Street, Business Center.
- Queens: 144-06 94th Avenue at Sutphin Boulevard, Business Center, 1st floor.
- Staten Island: 350 St. Marks Place at Hyatt Street, Business Center, 1st floor.
What can the Tax Commission actually give you?
Finance's own description of the forum: the Tax Commission can reduce your property's assessment, change its tax class, and adjust exemptions. One condition on the first of those catches owners out. If the notice shows an effective market value, Finance says you will need to prove that your current market value is less than that effective market value in order to win the appeal, which is a different and often harder target than the market value printed above it.
The dates are on the deadlines page, the record corrections Finance owns are on the Request for Review page, and a classification argument is on the tax class page. The non-primary residence surcharge has its own Tax Commission form and its own calendar, Form TC107, and it is not this application. MGNY files these every season: 212-343-1111.