State guide
New York property taxes (2026)
✓ Verified August 2026 against official county pages — 1 sources linked below.
County pages for New York are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How New York property taxes work
New York property tax runs town by town — nearly a thousand local assessing units, each with its own calendar. The word to know is grievance: challenging your assessment here means 'grieving' it, and in most towns there is exactly one day a year to do it.
The standard rhythm outside the big exceptions: the tentative assessment roll publishes May 1, Grievance Day falls on the fourth Tuesday in May, the final roll lands July 1, school tax bills mail in early September, and town/county bills mail in early January. Your town can differ — the dates on your assessor's site control.
The two giant exceptions run their own calendars. New York City publishes its tentative roll in mid-January with challenge deadlines of March 1 (Class 2/4) and March 15 (Class 1 homes). Nassau County's Assessment Review Commission takes challenges over a months-long window ending in the spring — it extended 2026's deadline to March 31.
Relief programs matter here: the STAR school-tax benefit goes to most owner-occupants, and seniors under local income limits can cut their assessed value substantially. Both have their own application dates, mostly tied to Taxable Status Day (March 1 in most towns).
When payments are due
Two bill seasons in most towns: school taxes mail in early September, town/county taxes in early January. NYC bills quarterly.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| School taxes (2026–27) | — | — | Mail in early September in most communities, with a penalty-free payment window printed on the bill |
| Town & county taxes (2027) | — | — | Mail in early January in most communities |
Exact dates can vary by county — use your county's page above for the dates on your bill.
How to grievance your assessment
The statewide rule: File your grievance (form RP-524) with your town's Board of Assessment Review by Grievance Day — the fourth Tuesday in May in most towns. NYC and Nassau run their own earlier calendars
The tentative roll publishes May 1 in most towns, giving you a few weeks to prepare before Grievance Day. NYC deadlines are March 1/15; Nassau's ARC window ran to March 31 in 2026. Confirm your town's exact day with the assessor.
- Check the tentative roll on May 1Your assessment is public on the tentative roll. Compare it against what your home would sell for and against similar homes nearby.
- Prepare form RP-524The statewide grievance form — attach comparable sales, an appraisal, or photos supporting a lower value.
- File by Grievance Day (fourth Tuesday in May, most towns)File with your town's Board of Assessment Review; many towns let you appear in person that evening. Filing is free.
- Get the board's decisionDecisions arrive before the July 1 final roll.
- Escalate with SCAR if neededHomeowners can file Small Claims Assessment Review within 30 days of the final roll — a $30 filing, no lawyer needed.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| STAR (School Tax Relief) | Basic STAR for owner-occupants under the income cap, Enhanced STAR for seniors — delivered as a school-tax credit for new registrants | Register with NYS Tax; exemption-form deadlines tie to Taxable Status Day (March 1 in most towns) |
| Senior citizens exemption | Up to 50% off assessed value for homeowners 65+ under locally adopted income limits — each town/county/school district opts in at its own limit | File by Taxable Status Day (March 1 in most towns) |
| Veterans exemptions | Alternative and Cold War veterans exemptions reduce assessed value where localities have adopted them | File by Taxable Status Day |
Reassessment
Each assessing unit sets its own reassessment practice — some revalue annually, many go years between updates. Your assessment's fairness hinges on the town's equalization rate, which is worth checking before grieving.
Value notices (Tentative assessment roll) usually mail in May (tentative roll).
Common questions
- When are property taxes due in New York?
- Twice a year in most towns: school tax bills mail in early September and town/county bills in early January, each with its own payment window printed on the bill. New York City bills quarterly. Exact dates are local — your bill controls.
- What is Grievance Day?
- The one day a year most New York towns accept assessment challenges — the fourth Tuesday in May in most communities. File form RP-524 with your Board of Assessment Review by that day; it's free.
- I'm in NYC or Nassau — do the May dates apply to me?
- No. NYC publishes its tentative roll in January with challenge deadlines of March 1 (most buildings) and March 15 (Class 1 homes) at the Tax Commission. Nassau's Assessment Review Commission runs a months-long window ending in spring — March 31 in 2026.
- What is SCAR?
- Small Claims Assessment Review — the homeowner's second chance. If Grievance Day didn't go your way, you can file SCAR within 30 days of the July 1 final roll for a $30 fee, no lawyer needed, before a hearing officer.
- What is STAR worth?
- The state's school-tax relief for owner-occupants: Basic STAR under the income cap and Enhanced STAR for qualifying seniors, paid as a credit to newer registrants. Register once with the state; it follows you while you qualify.
Sources
Every fact on this page comes from an official page. Check them yourself:
- NYS Tax Dept. — Property Tax Calendar — checked 2026-08-12