AssessCheck

New York Property Tax Deadlines

New York’s calendar is municipal: the statewide dates below are the “most communities” dates the Department of Taxation and Finance publishes, and every one of them carries the same instruction — confirm with your assessor. The exceptions are not edge cases: New York City, Nassau, Suffolk, Westchester and assessing villages all run on different Grievance Days. What does not vary is the sequence: valuation date, tentative roll, grievance, final roll, judicial window, bills.

July 1 valuation · March 1 taxable status

Two dates set what the roll shows: the VALUATION DATE (July 1 of the prior year in most communities) is the date the property's value is measured as of, and the TAXABLE STATUS DATE (March 1 in most communities) is the date its condition and ownership are set as of. Exemption applications are due by Taxable Status Date. A January fire on a home valued the previous July 1 is assessed as a vacant lot; the same fire on March 15 is assessed as a house. The gap between valuation date and tentative roll is deliberate — it lets assessors and taxpayers use all available sales.

Date: Valuation: July 1 (prior year) · Taxable status: March 1 — both 'in most communities'

May 1: the tentative roll

The tentative assessment roll is made public on May 1 in most communities and must be available from the municipal website within ten days. It shows the assessment, the assessor's estimate of market value, and the uniform percentage for every taxable property. Check your assessment soon after Tentative Roll Date and before Grievance Day — only the current TENTATIVE roll can be grieved, and prior years cannot.

Date: May 1 (in most communities)

Grievance Day: the fourth Tuesday in May — usually

The grievance (Form RP-524) is filed with the assessor or the Board of Assessment Review by GRIEVANCE DAY: the fourth Tuesday in May in most communities. The exceptions are the rule, not the anomaly: New York City (March 15 for Class One, March 1 for other classes), Nassau County (March 1), Suffolk County towns (third Tuesday in May), Westchester County towns (third Tuesday in June), villages that assess (typically the third Tuesday in February), and municipalities sharing an assessor (which may adopt dates between the fourth Tuesday in May and the second Tuesday in June). A mailed form must be RECEIVED by Grievance Day. There is no cost, and a lawyer is not required. On or before Grievance Day the owner and assessor may also stipulate to a reduced assessment — which then bars both further BAR review and judicial review for that year.

Anchor: Grievance Day, the day the Board of Assessment Review meets to hear complaints — the fourth Tuesday in May in most communities, with published exceptions · Basis: rule tied to an event

30 days from the final roll

Judicial review must be initiated within 30 DAYS of the filing of the final assessment roll — or of notice of that filing, whichever is later. The small-claims route (SCAR) is available to owners who occupy one-, two- or three-family homes used exclusively for residential purposes (or owners of vacant land too small for such a dwelling), with a $30 filing fee, through the Unified Court System. All other owners proceed by tax certiorari in State Supreme Court under Article 7 of the Real Property Tax Law, where an attorney is strongly recommended.

Anchor: the filing of the final assessment roll (July 1 in most communities) or notice of the filing, whichever is later · Basis: rule tied to an event

September (school) and January (municipal) bills

School property tax bills are mailed at the beginning of September in most communities, and municipal and county bills at the beginning of January; payment deadlines vary among school districts and municipalities. The same assessment feeds both bills, which is why an assessment reduced after Grievance Day shows up in both the September and January figures.

Date: September (school) · January (municipal and county) — mailing, 'in most communities'

The shape of a year (illustrative, most communities)

Illustrative sequence — your municipality’s published dates control, and the exceptions above displace the May dates entirely.

  1. July 1, 2025 (prior year): the valuation date — the date your value is measured as of.
  2. March 1, 2026: the taxable status date — condition, ownership, and exemption applications set as of this day.
  3. May 1, 2026: the tentative roll publishes — check your assessment now, before Grievance Day.
  4. Fourth Tuesday in May 2026: Grievance Day — RP-524 filed and received (or a stipulation agreed).
  5. July 1, 2026: the final roll is filed — BAR outcomes are now fixed, and the 30-day judicial window opens.
  6. Within 30 days: SCAR ($30) or Article 7 certiorari — for owner-occupied homes or everyone else.
  7. Beginning of September 2026: school tax bills — computed on the roll.
  8. Beginning of January 2027: municipal and county bills — the same assessment, second season.

What this tells you: the New York year is a two-bill year fed by one roll, and the grievance window sits in the narrow band between May 1 and the final roll. An owner who checks the roll the week it publishes has months of preparation; one who waits for the September school bill has until next May for anything but certiorari.

What it does not tell you: your municipality’s actual dates — the Municipal Data Portal and your assessor’s office publish each community’s real calendar.

Where the processes are explained

Sources