How to Challenge a Property Tax Assessment

The Department of Assessment values property, while taxing districts set rates through their budget processes. ARC reviews assessments, not taxing districts' budgets or payment records.

A property tax assessment challenge should explain the requested correction. Comparing neighboring tax bills may be misleading because exemptions, classifications, and taxing districts can differ.

An assessed value may represent only a fraction of estimated market value. Comparing that figure directly with a purchase price can therefore produce a misleading conclusion; check the applicable assessment level and property class.

ARC handles county assessment challenges. Separate assessments issued by a city or village require their own review; an ARC filing does not preserve rights concerning those assessments.

IRS and New York State tax notices follow different federal or state procedures. The issuing authority and notice type determine the protest route, rather than the taxpayer's address alone.

Use the Land Records Viewer to check parcel information, improvements, exemptions, and sales data. Compare recorded dimensions and condition with reliable documents and dated photographs.

Comparable sales should involve reasonably similar properties. Explain differences in size, location, condition, and timing rather than relying only on proximity or a lower sale price.

Repair estimates are more useful when photographs or inspection records connect the work to conditions existing on the relevant valuation date. Later damage may not support a reduction for an earlier assessment.

Commercial valuation may consider rental income potential, comparable sales, or construction cost. Rent rolls, operating statements, vacancy records, and appraisals should present a consistent picture.

A commercial lease agreement may identify tax-payment obligations and rights concerning a challenge. Those provisions do not themselves prove overvaluation, and unusual expenses or temporary vacancies need explanation.

Follow the current document instructions. ARC directs supporting proof for AR3 claims to the Department of Assessment, so filing the application may not complete the supporting-document process.

As of October 21, 2026, ARC lists January 4 through March 1, 2027, as its next filing window. Confirm the assessment cycle before submitting; that window does not reopen expired challenges to earlier assessments.

Keep the application, attachments, authorization, and receipt. Coordinate with an existing representative to avoid duplicate applications or conflicting authorizations.

Before accepting a reduction, check the covered year, proposed assessment, response deadline, and settlement terms. Acceptance can limit further review, and a reduction for one year does not automatically resolve later assessments.

SCAR generally covers qualifying owner-occupied residential property. Certain condominium units and ownership arrangements have special rules; commercial property generally requires another route.

RPTL §730 requires a prior administrative complaint and limits the reduction available. A SCAR petition cannot request an assessment below the amount sought in that complaint.

The statute generally requires filing within 30 days after final completion and filing of the assessment roll, subject to its notice provisions. The filing fee is $30, and applicants must also complete required service.

A regular tax certiorari proceeding may address commercial assessments and other matters outside SCAR's scope. Challenges to county assessments proceed in Nassau County Supreme Court.

RPTL §702 generally provides a 30-day commencement period tied to final completion and filing of the roll, including statutory notice rules. ARC correspondence does not replace those filing and service requirements.

Before pursuing tax controversy and litigation, compare eligibility, requested relief, and settlement history. Commencing SCAR waives the alternative regular Article 7 assessment-review proceeding for that assessment.