NYC Charter Ch. 7 §§ 163, 164-b, 166; NYC Admin. Code § 11-216; N.Y. Real Property Tax Law Art. 7
Under NYC Charter Chapter 7, an owner who claims their property is over-assessed (excessive), unequal, unlawful, misclassified, or improperly denied an exemption may file an annual application for correction of assessment with the NYC Tax Commission (Charter § 163), generally by March 1, extended to March 15 for Class 1 property (§ 164-b), as a prerequisite to judicial review. If the determination is unsatisfactory, the owner may commence an Article 7 (tax certiorari) proceeding in Supreme Court to review the Department of Finance's assessed valuation or tax class, which Charter § 166 requires be commenced before October 25 (i.e., by October 24).
19 RCNY Chapter 23 (Rules Relating to the Real Property Transfer Tax)
N.Y. Real Property Tax Law § 425 (Basic & Enhanced STAR)
N.Y. Real Property Tax Law § 467-a
N.Y. Real Property Tax Law § 467-a; N.Y.C. Admin. Code § 11-245.4; 19 RCNY Ch. 50
N.Y. Real Property Tax Law §§ 489-aaaaaa to 489-kkkkkk; NYC Admin. Code §§ 11-268 to 11-278; 19 RCNY Ch. 36
N.Y. Real Property Tax Law Art. 18 §§ 1801-1806 (esp. § 1802 classification, § 1805 assessment increase caps)
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.