NYC Department of Finance Property Tax: Pay, Search, Due Dates & Exemptions
New York City property tax is handled mainly through the NYC Department of Finance. The same property can have a bill, a Notice of Property Value, exemptions, abatements, payment history, tax map details, and appeal deadlines, so the safest first step is choosing the right DOF tool.
This guide explains how to pay NYC property tax, search property records, read your NOPV, understand quarterly and semi-annual due dates, apply for benefits, challenge an assessment, avoid lien sale risk, and handle special issues such as co-op/condo abatements and the non-primary residence surcharge.
Quick Answer: What NYC DOF Handles
The NYC Department of Finance handles property tax bills, payment records, assessment notices, property tax benefits, tax maps, some property record tools, payment plans, refunds, credits, lien sale information, and property-related account updates.
Your property tax bill is different from your Notice of Property Value. The bill tells you what is due. The NOPV, usually mailed in January, explains DOF’s assessment for the coming tax year and does not require payment.
Fast Route: Choose the Right NYC Property Tax Tool
Use this table before opening official pages. It prevents the most common mistake: trying to fix an assessment problem on a payment page or trying to pay a bill from an assessment notice.
| Your Need | Start Here | Why | Next Step |
|---|---|---|---|
| Pay property tax | DOF property tax bills and payments | This is where bills, payment status, credits, exemptions and balances are shown. | Use the official payment page and save confirmation. |
| Download bill or notice | Property tax bills and notices | Current and past bills can be downloaded online. | Search by property details and verify BBL. |
| Search assessment, tax map or property details | Property Information Portal | PIP shows assessed value, exemptions, land/building details and tax map information. | Check property facts before appeal deadlines. |
| Disagree with assessed value | Tax Commission appeal | The Tax Commission is the independent review route for assessed value appeals. | File by the Tax Commission deadline for your tax class. |
| Ask DOF to review value or property facts | DOF Request for Review or Request to Update | DOF can review tentative assessed value or inaccurate property description. | Do not treat this as a substitute for Tax Commission appeal. |
| Apply for tax benefit | DOF property tax benefits | Benefits can reduce assessed value, provide credits, or freeze rent increases in some programs. | Choose the correct benefit and check eligibility documents. |
| Behind on taxes | Payment plans or lien sale pages | Unpaid property charges can lead to interest, lien sale, or court collection risk. | Use the payment plan screening tool early. |
How to Pay NYC Department of Finance Property Tax
NYC property tax bills show current and past-due property tax charges, other property-related charges, exemptions and abatements, overpayments or credits, early payment discount information, and general tax calculation details.
If you pay your own taxes and have a balance, DOF sends the bill to you. If your bank or mortgage servicer pays your taxes, the bill generally goes to that company. Bills are usually mailed and posted online about a month before the due date.
- Open the NYC property tax bills and payments page.
- Search the property using BBL or the information requested by DOF.
- Review the current bill, past-due amount, credits, exemptions and other property charges.
- Choose the official payment method: online, mail, phone or in person.
- Save the confirmation number, receipt, bank record or mailing proof.
- Check later that the payment was credited to the correct property account.
Payment notification tip: DOF offers property tax payment notifications when payments are credited to the account. You generally must be listed as an owner on deeds or official records to register.
How to Search NYC Property Tax Records
NYC property searches often use the borough, block and lot number, also called BBL. You can also use address-based tools, but BBL is usually more precise for bills, tax maps, assessments and property records.
Use the Property Information Portal for assessment and property details. Use property tax bills and notices for billing records. Use ACRIS for recorded property documents such as deeds and mortgages.
| Search Need | Best Tool | What You Can Find | Official Link |
|---|---|---|---|
| Tax bill or payment information | Property tax bills and notices | Current bills, past bills, balances, notices, payments, credits and charges. | Bills and Notices |
| Assessed value and exemptions | Property Information Portal | Assessed value, exemptions, land/building details, tax map view and account actions. | Property Information Portal |
| Deed, mortgage or recorded document | ACRIS | Recorded real property documents for many NYC properties. | ACRIS |
| NOPV assessment notice | Notice of Property Value page | Annual notice explaining DOF’s market value and assessed value. | NOPV |
| Tax map or lot change | PIP and Tax Map Office tools | Lot boundaries, tax map information, merges, subdivisions and related requests. | Tax Map / PIP |
Record warning: A property search result is not the same as a paid receipt, an appeal decision, or proof that an exemption is approved. Use the specific official page for the specific task.
NYC Property Tax Due Dates
NYC billing frequency depends on assessed value. Properties with assessed value of $250,000 or less are billed quarterly. Properties with assessed value above $250,000 are billed semi-annually.
Quarterly payers have a grace period to pay interest-free by the 15th of the month. If payment is made after the grace period, interest is charged from the original due date.
| Assessed Value | Bill Frequency | Due Dates | Important Note |
|---|---|---|---|
| $250,000 or less | Quarterly | July 1, October 1, January 1 and April 1. | Quarterly payers can pay interest-free by July 15, October 15, January 15 or April 15 if eligible for the grace period. |
| More than $250,000 | Semi-annually | July 1 and January 1. | No quarterly grace-period rule applies in the same way; check your bill and DOF page. |
| Bank or mortgage servicer pays | Based on account | Same official tax due dates. | Your servicer may receive the bill, but you should still monitor the account. |
| Past-due balance | Ongoing | Interest and collection rules may apply. | Review payment plan options before lien sale or in rem risk grows. |
- Open your current property tax bill.
- Check whether the bill is quarterly or semi-annual.
- Confirm the exact due date and any grace-period date printed or explained by DOF.
- Pay early enough for the payment to post to the correct account.
Notice of Property Value, Tax Classes and Assessment Basics
The Notice of Property Value, or NOPV, is mailed in January and explains DOF’s assessment for the coming tax year. It is not a bill and no payment is required because of the NOPV alone.
NYC property tax is organized by tax class. Your tax class affects how market value, assessed value, appeal deadlines, tax rates and assessment limits work.
| Tax Class | Common Property Type | Assessment Ratio | What to Watch |
|---|---|---|---|
| Class 1 | One-, two- and three-family residential properties. | 6% of market value, before limits and adjustments. | Class 1 assessed value increases are limited by state law. |
| Class 2 | Residential properties with more than three units, including co-ops, condos and apartment buildings. | 45% of market value, before limits and adjustments. | Class 2a, 2b and 2c limits may apply for smaller buildings. |
| Class 3 | Utility corporation property. | 45% of market value. | Usually specialized property and filing issues. |
| Class 4 | Commercial and industrial property, such as offices, stores, factories and warehouses. | 45% of market value. | RPIE, income/expense and Tax Commission forms may matter. |
- Confirm the borough, block and lot.
- Check tax class and building classification.
- Compare market value, assessed value and taxable value.
- Review exemptions and abatements shown.
- Check property description details such as building size, units, land and class.
- Use the correct deadline if you need DOF review or Tax Commission appeal.
How NYC Property Tax Is Calculated
NYC property tax generally starts with market value, then moves to assessed value, exemptions or abatements, taxable value, tax rate and final charges. The details vary by tax class.
DOF says assessed value is based on a percentage of market value called the level of assessment or assessment ratio. Class 1 uses 6%; Classes 2, 3 and 4 use 45%.
How to Challenge NYC Property Assessment or Value
There are two different routes that owners often confuse. A DOF Request for Review asks the Department of Finance to review certain property information or tentative assessed value. A Tax Commission appeal is the independent administrative appeal route for assessed value and certain assessment claims.
Filing a Request for Review is not a substitute for filing a Tax Commission appeal. If you need to preserve appeal rights, follow the Tax Commission deadline for your tax class.
| Issue | Use This Route | Deadline Guide | Important Warning |
|---|---|---|---|
| Assessed value appeal | NYC Tax Commission | March 15 for Tax Class 1; March 1 for Tax Classes 2, 3 and 4. | Appeals received after these dates are not granted. |
| DOF review of tentative value | DOF Request for Review | Check current DOF RFR form; DOF lists different RFR timing by class and tax year. | RFR does not replace Tax Commission appeal. |
| Wrong building or land description | DOF Request to Update | Use DOF assessment and valuation forms page. | Correcting property facts may not automatically change the bill immediately. |
| Tax class problem | Tax Commission / correct form | Use the deadline for the tax class on the NOPV. | Do not use the deadline for the class you want; use the class shown on the notice. |
| Commercial or income property value | Tax Commission plus required schedules | Class 2, 3 and 4 deadline rules often apply. | Income and expense schedules may be required. |
- Read your NOPV first.
- Identify the tax class, market value, assessed value and effective market value if shown.
- Decide whether your issue is value, tax class, exemption, building description or clerical error.
- Use DOF forms for RFR or property updates when appropriate.
- File a Tax Commission appeal separately if you need independent review.
- Keep confirmation and copies of every filing.
NYC Property Tax Exemptions, Abatements and Benefits
NYC offers property tax benefits that can lower a bill, reduce assessed value, provide credits, support rent-freeze programs, or encourage qualifying construction, energy, commercial or nonprofit uses.
Eligibility, filing windows, renewal requirements and proof documents vary by program. Always use the current DOF benefit page before assuming you qualify.
| Benefit | Best For | What to Check |
|---|---|---|
| STAR | Eligible homeowners seeking school tax relief. | Whether you receive STAR as an exemption or credit and whether Enhanced STAR applies. |
| SCHE | Senior homeowners. | Age, ownership, residency, income and renewal rules. |
| DHE | Homeowners with disabilities. | Disability proof, income limits, ownership and residency rules. |
| Veterans exemptions | Qualifying veterans and family members. | Service records, ownership, residency and exemption category. |
| Co-op and condo abatement | Qualifying co-op and condo unit owners. | Primary residence rules, managing agent filing, denial/revocation notices and unit eligibility. |
| Clergy exemption | Qualifying clergy property owners. | Eligibility, renewal and documentation rules. |
| Nonprofit exemption | Qualifying nonprofit-owned property. | Ownership, use, organization documents and Tax Commission/DOF routes if denied. |
| Commercial and construction abatements | Commercial, industrial, solar, green roof, childcare, ICAP, CEP, 421a, J-51 and related programs. | Program-specific location, construction, use, filing, rent, wage or affordability rules. |
- Open the NYC property tax benefits page.
- Select the description that matches you or the property.
- Read eligibility, deadline and documentation rules.
- Apply through the official DOF route.
- Check your property tax bill or PIP later to confirm the benefit posted.
- Appeal or contact DOF if an approved benefit is missing or incorrect.
NYC Property Tax Payment Plans and Overdue Balances
If you cannot pay the full property tax balance at once, DOF offers payment plans. A plan can allow smaller payments over time, but interest continues until the balance is fully paid.
DOF lists standard payment plans, Property Tax and Interest Deferral plans, and reduced-interest payment plans. Use the screening tool before choosing a plan.
| Situation | Possible Route | What to Know |
|---|---|---|
| Missed property tax payments | Standard payment plan | Often the main option for owners with an outstanding balance. |
| Need deferral help | PT AID screening | Eligibility rules apply; do not assume approval. |
| Risk of lien sale or in rem | Payment agreement before sale/action | DOF says plans can be used before a tax lien sale or in rem action takes place. |
| Lien sale already happened | Different collection route | DOF says you cannot enter a DOF payment plan if the lien sale or in rem action has taken place. |
NYC Property Tax Lien Sale: What It Means
If you do not pay property taxes, water and sewer charges, or other property-related charges, the property may be at risk of being included in a lien sale.
In a lien sale, the City sells the debt to an authorized buyer. This does not mean the property itself is sold, but unresolved lien-sale debt can become a step toward foreclosure.
Lien sale warning: If you are disputing value or charges, you still must pay in full or enter a payment agreement to prevent sale risk. If the dispute succeeds, you may be entitled to a refund of overpayment.
- Do not ignore the notice.
- Search the property tax account and confirm all past-due charges.
- Check whether water, sewer, emergency repair or other property charges are included.
- Review payment plan and lien sale help options.
- Pay or resolve the account through official DOF channels only.
- If a lien is already sold, follow the official letter naming the lienholder or authorized representative.
Non-Primary Residence Property Surcharge
New York City has a new annual surcharge on certain properties that are not used as the owner’s primary residence. DOF says receiving a letter does not automatically mean the surcharge is owed.
For property tax years 2026–27 and 2027–28, DOF says the surcharge may apply to one-, two- and three-family homes valued by DOF at more than $5 million, and condo or co-op units valued by DOF at $1 million or more.
| Surcharge Topic | Official Detail | What to Do |
|---|---|---|
| Residential homes and condos letter | DOF listed an August 21, 2026 response deadline for homes and condos that received a surcharge letter. | Respond by the letter deadline if you believe the property is exempt. |
| Co-op letter | DOF listed an August 24, 2026 deadline for cooperative units that received a surcharge letter. | Use the co-op surcharge exemption application if applicable. |
| Primary residence exemption | The surcharge generally does not apply if the property is used as a primary residence by the owner, tenant, immediate family member, majority interest holder, or qualifying trust beneficiary. | Submit the documents DOF requests for the occupant category. |
| Value challenge | If you believe DOF valued the property incorrectly, the value challenge goes to the Tax Commission. | Do not miss the separate market value appeal deadline. |
| Billing | DOF says approved surcharge charges appear on the property tax bill due January 1, 2027. | Check your bill and DOF determination letter carefully. |
- Check whether DOF mailed you a surcharge letter.
- Use the deadline printed in the letter or DOF surcharge page.
- Prepare primary residence documents, tenant documents, family relationship documents, entity documents, or trust documents as needed.
- Use the DOF exemption route if you are claiming primary residence exemption through DOF.
- Use the Tax Commission route if challenging market value or appealing a final DOF denial.
New Owner, Mortgage Escrow and Mailing Address Checklist
New buyers should check DOF records even if the closing attorney, title company or mortgage servicer handled taxes at closing. NYC property tax records, deed records, mortgage servicing and exemption records may update on different timelines.
Co-op and Condo Owners: Extra NYC Property Tax Notes
Co-op and condo owners often face different workflows than one-family homeowners. The building, board, managing agent, unit owner and DOF records may all matter.
Check the co-op/condo abatement, primary residence verification, unit eligibility, denial letters, and any non-primary residence surcharge letter separately from the regular property tax bill.
Review whether the managing agent or board must file, and whether the unit meets primary residence requirements.
Condo units in Class 2 or 4 may need a different Tax Commission form than Class 1 homes.
A co-op or condo may have a lower DOF market value threshold for the non-primary residence surcharge than 1–3 family homes.
Use BBL and unit-specific records carefully. Do not rely only on building-wide information.
Common NYC Property Tax Mistakes
Most costly mistakes happen because owners miss a deadline, confuse the NOPV with a bill, file the wrong challenge, or assume a bank payment has posted without checking.
The NOPV explains value and assessment. It is not a payment bill.
RFR is not a substitute for Tax Commission appeal if you need independent review.
Tax Commission deadlines are strict and depend on tax class.
Quarterly payers should know both the original due date and the 15th grace-period date.
Mortgage servicer errors can happen. Confirm posting on the DOF account.
A value dispute does not automatically stop lien sale risk. Resolve payment status separately.
Official NYC DOF Forms and Records You May Need
Use official NYC forms when you are applying for benefits, correcting property facts, challenging value, or responding to notices. Always choose the form that matches the property’s tax class and issue.
How to Get NYC Property Tax Help
For general NYC government help, call 311. If outside New York City, use 212-NEW-YORK. For property-specific DOF questions, use DOF online contact routes, schedule an appointment, or use the correct official portal.
DOF encourages owners to use online messages, 311, outreach events and appointment-based help instead of walking into a business center without preparation.
- Borough, block and lot number.
- Property address and owner name.
- Current bill or NOPV.
- Payment confirmation, bank proof or mortgage-servicer information.
- Benefit application confirmation or denial letter.
- Tax Commission or DOF filing confirmation if challenging an assessment.
Related Property Tax Guides on This Site
These internal guides can help you understand property tax basics before using official NYC DOF systems.
Official NYC Department of Finance Property Tax Links
Use these official links when you are ready to pay, search, apply, challenge, download a form, review a bill, respond to a surcharge notice, or ask DOF for account-specific help.
NYC Department of Finance Property Tax FAQs
Who handles New York City property tax?
The New York City Department of Finance handles property tax bills, payments, assessments, tax maps, many property tax benefits, payment plans, refunds, credits and lien sale information.
How do I pay NYC property tax?
Use the official NYC property tax bills and payments page. You can pay online, by mail, by phone or in person, depending on the official options available for your account.
How do I search NYC property tax records?
Use the NYC Property Information Portal for assessed value, exemptions, tax map and property details. Use the property tax bills and notices page for bills and payment information.
What is a BBL?
BBL means borough, block and lot. It is the property identifier used for many NYC property tax, tax map and property record searches.
When are NYC property taxes due?
Properties with assessed value of $250,000 or less are billed quarterly with due dates July 1, October 1, January 1 and April 1. Properties with assessed value above $250,000 are billed semi-annually, due July 1 and January 1.
What is the quarterly grace period?
Quarterly payers can usually pay interest-free by the 15th of the due month: July 15, October 15, January 15 or April 15. If the grace-period date falls on a weekend or federal holiday, check DOF guidance for the next business day.
What is the Notice of Property Value?
The Notice of Property Value, or NOPV, is mailed in January and explains DOF’s assessment for the coming tax year. It is not a bill, and no payment is required from the notice alone.
What are NYC property tax classes?
Tax Class 1 generally includes one-, two- and three-family homes. Class 2 includes residential properties with more than three units, including co-ops, condos and apartments. Class 3 is utility property, and Class 4 is mostly commercial property.
How is NYC assessed value calculated?
DOF says assessed value is based on a percentage of market value. Class 1 uses a 6% assessment ratio, while Classes 2, 3 and 4 use 45%, subject to limits, phase-ins, exemptions and adjustments.
How do I challenge my NYC property assessment?
You may ask DOF to review certain tentative values or property facts, but independent assessed value appeals are filed with the NYC Tax Commission. A DOF Request for Review is not a substitute for Tax Commission appeal.
What are the Tax Commission appeal deadlines?
NYC Tax Commission deadlines are March 15 for Tax Class 1 and March 1 for Tax Classes 2, 3 and 4. Appeals received after the deadline are not granted.
What is a Request for Review?
A Request for Review asks DOF to review tentative assessed value or related assessment concerns. It does not replace filing a timely Tax Commission appeal.
What exemptions are available in NYC?
NYC property tax benefits include STAR, Senior Citizen Homeowners’ Exemption, Disabled Homeowners’ Exemption, veterans exemptions, clergy exemption, nonprofit exemptions, co-op/condo abatement and other residential, commercial, energy and development programs.
How do I check if my exemption is on my bill?
Review your property tax bill, Notice of Property Value and Property Information Portal record. If an exemption is missing or incorrect, contact DOF or use the applicable benefit appeal or correction route.
What if my mortgage company pays my property tax?
If a bank or mortgage servicing company pays your property taxes, it may receive the bill. You should still monitor the DOF account to confirm payment was credited correctly.
Can I get a payment plan for NYC property taxes?
DOF offers payment plans for property taxes and many other property charges. Interest continues until the balance is paid, so use the official screening tool before choosing a plan.
What is a NYC property tax lien sale?
A lien sale is when the City sells unpaid property tax or other property-related debt to an authorized buyer. It is not a sale of the property itself, but unresolved debt can become a step toward foreclosure.
Does disputing my assessment stop lien sale risk?
No. DOF says if you are disputing assessed value or other charges, you still must pay in full or enter a payment agreement to prevent lien sale risk.
What is the non-primary residence property surcharge?
It is a new annual surcharge on certain NYC properties not used as a primary residence. It may apply to certain high-value one-, two- and three-family homes and certain co-op or condo units.
Does receiving a surcharge letter mean I owe it?
No. DOF says receiving a letter does not necessarily mean the surcharge is owed. If the property is used as a primary residence or otherwise exempt, submit the required application and documents by the deadline.
Where do I find NYC deeds and recorded documents?
Use ACRIS for recorded property documents such as deeds and mortgages. Use DOF billing and PIP tools for tax bills, assessed value and tax map information.
How do I get help with NYC property tax?
Call 311, contact NYC Department of Finance online, schedule an appointment if needed, and have the BBL, property address, bill, NOPV, payment proof or application confirmation ready.
Is CountyPropertyTaxes.us an official NYC government site?
No. This is an independent informational guide. Use official NYC Department of Finance and NYC Tax Commission pages for final payment, assessment, exemption and appeal actions.
Bottom Line
For NYC Department of Finance property tax, start with the task: pay a bill, search records, read the NOPV, apply for benefits, challenge assessed value, request a payment plan, or respond to a lien sale or surcharge notice. Use the official DOF or Tax Commission page for the final account-specific action.
Pay Property TaxSearch RecordsDue DatesChallenge AssessmentExemptionsOfficial Links