- Assessor site
- https://www.tax.ny.gov/pit/property/munidataportal.htm ↗
- Search by
- municipality lookup; assessment rolls (via town/city); equalization rates
- Reassessment cycle
- STRUCTURAL EXCEPTION: assessment is MUNICIPAL (towns/cities; some villages double-assess) — except NYC (assessed centrally by the Dept. of Finance, annually) and Nassau/Tompkins (county-assessed). No statewide ratio and no mandated cycle: each municipality sets its own level of assessment; implied market value = AV ÷ the ORPTS equalization rate. NYC classes (RPTL Art. 18): Class 1 at 6%; Classes 2/3/4 at 45%.
- Reassessment trigger
- Local practice outside NYC. NYC Classes 2 (>10 units) and 4: market-driven changes PHASE IN 20%/yr over 5 years ('transitional AV'), billed on the LOWER of actual vs transitional — but physical improvements are added at FULL value immediately.
- Personal & intangible property
- NEW YORK TAXES NO PERSONAL PROPERTY — real property only (special franchise/utility is a niche ORPTS exception).
- CRE forecasting note
- NYC Class 4: model the 5-year transitional pipeline — one value jump raises bills for five years, and pending transitions push bills up even in flat markets; protests to the NYC Tax Commission by MARCH 1 ($175 fee if AV ≥ $2M; free below). Rest of state: stale-reval municipalities with drifting equalization rates are systematic over-assessment territory; Grievance Day (RP-524 to the BAR) is the 4th Tuesday of May in most towns; commercial judicial route = Article 7 certiorari. Nassau: ARC window Jan 2–early March; roll frozen since the 2022-23 roll (values still reflect the 2020-21 reassessment).
- Residential note
- NYC Class 1 (1-3 family): 6% ratio with hard caps of 6%/yr and 20%/5yr; protests to the Tax Commission by March 15. Outside NYC no residential cap — same municipal assessment, Grievance Day, and SCAR ($30, residential 1-3 family only) small-claims track; STAR school-tax relief for primary residences.
SPLIT RATE — NYC class shares (1 at 6% vs 2/3/4 at 45%); equalization rates elsewhere (Nassau and Tompkins are county-assessed).
RATIO CAUTION — AV ÷ municipal equalization rate = market claim — the ratio is the fight.
NO PERSONAL PROPERTY — New York taxes no business personal property.
Note: STRUCTURAL: New York assesses at the MUNICIPAL level (towns/cities; some villages keep separate rolls). Use the state's Municipal Data Portal to find this county's town/city assessors, tentative/final rolls, and the equalization rate (implied market value = AV ÷ equalization rate). The county's Real Property Tax Services office assists countywide; many counties also run their own parcel portals. Grievance: RP-524 to the municipal BAR by Grievance Day (4th Tuesday of May in most towns; Westchester towns 3rd Tuesday of June; cities/villages vary); commercial judicial route = RPTL Article 7 certiorari.
Primary sources: NYC DOF official pages; NYS ORPTS/tax.ny.gov; RPTL Art. 5/7/18 (as of 2026-07-03/04). Confirm current rules and figures with the assessing authority before any use.