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New York property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

RPTL 924-a sets a variable interest-rate framework, with a 12% annual floor under subsection 2; special/general laws and city local laws can differ.

Official source. Statutory. Verified .

Appeal process

The state calendar describes a judicial-review deadline of 30 days after Final Roll Date following an administrative grievance.

Official source. Verified .

Who may represent homeowners

At the local Board of Assessment Review, an owner may use an attorney or other representative, authorized in writing dated in the same calendar year as the complaint.

Official source. Verified .

Senior citizens exemption

Locally optional senior exemption, generally age 65+ with income and other requirements; local thresholds vary.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in New York?

The state calendar describes a judicial-review deadline of 30 days after Final Roll Date following an administrative grievance.

Who may represent a homeowner in a New York property tax appeal?

At the local Board of Assessment Review, an owner may use an attorney or other representative, authorized in writing dated in the same calendar year as the complaint.

Sources

www.nysenate.gov
Provided, however, the rate of interest prescribed by this subdivision shall in no event be less than twelve per centum per annum.

Verified October 24, 2026

www.tax.ny.gov
If you grieved your assessment and did not receive the relief you requested, you can apply for judicial review of your assessment within 30 days following Final Roll Date.

Verified October 24, 2026

tax.ny.gov
You have the right to be represented by your attorney or other representative. To do so, you must authorize such person to appear on your behalf (see Part four of RP-524). This authorization must be in writing and bear a date within the same calendar year during which the complaint is filed.

Verified October 24, 2026

www.tax.ny.gov
Senior citizens exemption

Verified October 24, 2026

www.tax.ny.gov
To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements.

Verified October 24, 2026