The appeal deadline should be included on the notice that you received with DOF’s decision. If the notice is dated after May 1, 2022, you must file within 30 calendar days of the date on the notice.
Applications must be received--not mailed--by the Tax Commission by the deadline. The deadline can't be extended.
To appeal a Department of Finance (DOF) denial or revocation, you must file a completed, notarized appeal form for the correct tax year and the required proof to the NYC Tax Commission in person or by mail.
The Tax Commission is open Monday through Friday, 9 AM to 5 PM, and its mailing address is:
NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007
Your appeal may be denied if your application isn’t completed properly, so be sure to use the correct form, read the questions, and answer all questions completely and accurately.
Personal exemption appeal forms and instructions are available on the Tax Commission's website or at their main office after March 15th each year. The TC600PE form has general instructions specific to personal exemption appeals.
Make sure to use the correct appeal form for the correct tax year. If you use a form for the incorrect tax year, your appeal will be denied.
The form you use depends on the exemption you’re appealing.
If you are appealing a STAR, E-STAR, SCHE, or DHE Exemption and the property has more than one owner, each additional owner must complete form TC106S SUP (Supplemental) and file it with the correct appeal form.
If you’re delivering your appeal form in person, you should also complete and bring form TC10. The Tax Commission office will stamp the TC10, so that, and you can keep it as your receipt to prove you filed your application on time. If you mail your appeal, include a self-addressed stamped TC10. If you email your personal exemption appeal, you will be emailed an acknowledgment of receipt, which does not mean that your submission has been reviewed and deemed complete.
You will be notified when the Tax Commission has reviewed your appeal. Please allow several weeks for your application to be processed and a hearing to be conducted. The timing could be affected by higher than usual volume of appeals and the pandemic.
You can get the status of your appeal by emailing the Tax Commission or writing them a letter.
By Mail
Successful Appeals
If your appeal is successful, you will receive a letter informing you. The Tax Commission will inform the Department of Finance and the exemption will be reflected on a future property tax bill retroactive to the start of the tax year on July 1. Contact DOF for information about when the exemption will be applied to your account.
When the Tax Commission grants an appeal of an exemption denial or revocation, the exemption is granted to the taxpayer for one year. The taxpayer must then reapply for the exemption with the Department of Finance the following year.
Unsuccessful Appeals
If lost your exemption or your appeal was denied for the current tax year, you can reapply for the exemption as a new applicant by submitting an initial application to the Department of Finance. If you missed the deadline, you may reapply for the exemption for the next tax year.
Exemption Questions
You can contact the Department of Finance for an explanation if you have questions about:
However, to seek to restore your benefit, you must appeal with the Tax Commission. Contacting DOF for an explanation doesn’t extend the deadline to file an appeal.
Use the Property Tax Exemption Assistance page for questions about specific exemptions.
