New York has some of the highest property taxes in the nation, along with many other burdens. This becomes even more extreme when it comes to New York City and Long Island, where real estate is some of the most expensive on Earth. To deal with these rising costs, taxpayers in New York utilize plenty of robust exemptions to help bring costs back down to reality. However, when these are not enough, taxpayers are forced to issue protests against their assessor to ensure that their property is being taxed at the appropriate value. Known as appeals in New York City and grievances in the rest of the state, the protests challenge the taxable value placed upon homes and businesses, hopefully achieving a reduction.
The deadlines for appeals in New York City and Nassau County have passed, though many other counties are still pending. Once the books are closed on the protests, boards of experts will examine the evidence and determine what kind of reduction a taxpayer deserves, if they receive one at all. In this article, we will examine what happens after appeals are filed in NYC and grievances are completed in Nassau County, and what you can expect if you are waiting to hear back from your protest.
Nassau County and NYC Finish Early
While most of New York’s counties have until May 15 to file their grievances, the same is not true for New York City or Nassau County. NYC concluded appeals for all three classifications of businesses on March 1, while homeowners saw their window close on March 15. Nassau County saw a rare extension for grievances for both homes and businesses, with the typical date of March 1 extended to March 31. This was due to increasing values and taxes across Long Island, but particularly in Nassau. With the highest taxes in all of the state of New York, Nassau County needed extra time to ensure that every taxpayer got their fair shot at a reduction.
New York City Post-Appeals
With property worth over $1 trillion, New York City sees some of the most dedicated property tax appeals imaginable. With both businesses and homes seeing taxes at an all-time high, appeals have been rising to match. Due to the demand and huge population in the metropolis, it can take a while for every protest in the city to be heard. While most of the state has a Board of Assessment Review (BAR), NYC instead has the New York Tax Commission. Reviewing evidence from homes and businesses falls to these experts, all of whom have years, often decades, of real estate experience.
When an appeal is filed, along with evidence, the Tax Commission will review its relevance and merits. While hearings are not required, most appellants or their representatives request them. While appeals without a hearing can be just as effective, due to the significant financial and value implications involved, most taxpayers prefer the hearing, along with having professional representation. 98% of appellants in 2025 had a representative for these initial hearings. Whether there was a hearing or not, once everything is reviewed, a case is either rejected or an offer of settlement is sent. If the offer is accepted before the May 25 final assessment roll, then the new assessment will be applied to this year’s property taxes. If the decision comes in late, a tax refund will be issued if the appeal is successful.
Options for Inadequate Settlements or Rejections
If the Tax Commission rejects an appeal or offers a settlement that is too low, the next option is to explore litigation. For most homeowners, this involves the Small Claims Assessment Review (SCAR), which acts as a low-cost formal review. Petitions for a SCAR review in NYC must be filed before October 25. For major commercial properties, the other option is to go directly before the New York Supreme Court. This option is both expensive and time-consuming, with some taxpayers waiting years to hear back in NYC. Often, these cases are settled long before the court can hear the case.
Nassau County After Grievances
Nassau County is different from New York City and the rest of the state in a few ways. Notably, instead of a BAR or a tax commission, there is the Assessment Review Commission (ARC). The ARC serves the same purpose as the New York Tax Commission or BAR, hearing tax disputes between the assessor and taxpayers. While the New York Tax Commission operates on a strict schedule, the ARC is constantly in session and will review grievances for the entire year, starting in March. It can take the ARC up to 15 months to review a grievance and determine what the possible settlement will be. Settlements will be applied to the assessment roll for the following year, reducing taxes. Due to the open nature of ARC rulings, offer letters for settlements could come out at any time during the year.
Like NYC and the rest of the state, if the grievance is rejected or a settlement is too low, then the primary option is to apply to the Nassau County SCAR. At the SCAR, both the taxpayer, or their representative, and the assessor will present evidence backing up their claims. The SCAR will examine the evidence and make a ruling after a relatively quick hearing. Because this adds another layer of review, taking your grievance to the SCAR will extend the time it takes to get results. If the SCAR rules in your favor, you will get a reimbursement for past taxes, usually in the form of a check or a credit.
O’Connor Brings Benefits After Appeals and Grievances
While filing an appeal or grievance is the first step, hearings with the ARC, BAR, Tax Commission, or SCAR are often best left to experts. With complicated rules and strict deadlines, it can be difficult for the average homeowner or business to stay on top of things. We at O’Connor can help you at every stage of the process. Before a grievance or appeal is filed, we can analyze your assessment, gather evidence, and prepare your case for a protest. While NYC and Nassau County have closed their protest windows, many important counties are still upcoming. Westchester County’s grievance deadline is the third Tuesday in June, while Suffolk County is set for May 19.
After filing, we will represent you in hearings with various review boards, including the ARC, Tax Commission, or BAR. When it comes to formal hearings with the county SCR, we will be your advocate and present your evidence with expertise. If litigation with the New York Supreme Court is required, we will coordinate with an attorney, ensuring that your legal team has all of the evidence needed to prove your case. We currently support both commercial and residential grievances in Nassau, Westchester, and Suffolk counties, while we offer assistance for commercial properties in New York City, including all five boroughs. There is no upfront cost to join, and you will only be charged a contingency fee from your savings if we are able to lower your taxes.
