Bronx Property Tax: Rates, Deadlines & Appeals (2026)

For Bronx one-, two- and three-family homes, the 2026/27 Tax Commission appeal deadline was March 16, 2026 at 5 p.m. because the usual March 15 Class 1 deadline fell on a Sunday. If you missed it, the next regular Class 1 appeal deadline should be March 15, 2027, unless you receive a later Revised Notice of Property Value that gives you a separate 20-calendar-day window. File a Tax Commission Form TC108 by mail to NYC Tax Commission, 1 Centre Street, Room 2400, New York, NY 10007, or in person at the Bronx DOF Business Center or the Tax Commission office—not by email or portal. (nyc.gov)

How assessments work in Bronx County

Bronx County property tax is administered by New York City, not a separate county assessor. The NYC Department of Finance (DOF) values every NYC parcel annually, publishes the tentative roll in mid-January, and uses it for the fiscal tax year that begins the following July 1. For the 2026/27 cycle, DOF published the tentative roll on January 15, 2026; values reflected property condition as of the January 5, 2026 taxable status date, and the final assessment roll was due at the end of May. (home4.nyc.gov)

Most Bronx homeowners are Tax Class 1: one-, two- or three-family homes, certain small mixed-use properties, residential vacant land outside Manhattan, and some low-rise condos. DOF starts by estimating market value—Class 1 homes are generally valued from recent sales of similar properties in the neighborhood—then applies the Class 1 assessment ratio of 6%. State caps limit Class 1 assessed-value increases to 6% in one year and 20% over five years, except for increases from physical improvements or lost exemptions. (home4.nyc.gov)

That cap is why a Bronx homeowner can see taxes rise even when the DOF market value falls: if your capped assessed value is still below 6% of market value, DOF may keep phasing it upward. Your tax is based on taxable value after exemptions, multiplied by the annual City Council rate. For FY2027, the Council’s adopted rate for Class 1—“All One-, Two- and Three-Family Residential Real Property”—is 0.20909 per dollar of assessed value, or 20.909%. (legistar.council.nyc.gov)

Whether you should appeal

Appeal to the Tax Commission of the City of New York if the assessed value is too high, the property is in the wrong tax class, or DOF wrongly denied or removed an exemption. Do not appeal just because you dislike the market value number. The Tax Commission’s own test for a Class 1 value case is: estimate what the property would sell for, multiply by 6%, and compare that result with the assessed value on your NOPV. If your number is lower, a TC108 appeal may be worth filing; if it is higher, the appeal is unlikely to reduce the bill. (nyc.gov)

A realistic Bronx example: suppose your 2026/27 NOPV for a two-family house shows a market value of $850,000 and assessed value of $51,000. You find recent comparable sales supporting $760,000. Six percent of $760,000 is $45,600. If the Tax Commission accepted that value, the assessment reduction would be $5,400. At the FY2027 Class 1 rate of 20.909%, the estimated tax savings would be about $1,129 for the year before any exemption or abatement effects ($5,400 × 0.20909). If your billable capped assessment were already below $45,600, the same market-value argument would not produce immediate savings. (nyc.gov)

Public outcome data is useful but limited. In calendar year 2025, the Tax Commission reported 1,767 Class 1 applications citywide, with 80 offers received and 58 accepted, totaling about $4.17 million in accepted Class 1 assessment reductions. For the Bronx across all property classes, it reported 6,772 applications, 609 offers, and 480 accepted offers, totaling about $101.8 million in accepted reductions. These are not a promise of success for a homeowner; they show that Class 1 reductions happen, but far less often than commercial and large residential reductions. (nyc.gov)

Step-by-step how to file

1. Pull your NOPV and final roll data. Use the borough-block-lot from your Bronx property record. Check tax class, market value, assessed value, exemptions, square footage, number of units, and construction history.

2. Use the right form. For a Bronx Class 1 overvaluation appeal, file Form TC108 — Application for Reduction of Assessed Value for One, Two or Three-Family House or Other Class One Property Only. For wrong tax class, exemption, unlawfulness, or other non-overvaluation grounds, use Form TC106 — Application for Correction of Assessment on Grounds Other Than, or in Addition to, Overvaluation. If the applicant is not the owner or a tenant paying all taxes, attach Form TC200. Bring or include Form TC10 Receipt so you have proof of timely filing. (nyc.gov)

3. Attach proof. For TC108, the best evidence is recent comparable sales, a recent appraisal, proof of a recent arm’s-length purchase or listing, and any documents explaining condition issues as of January 5, 2026. Foreclosure sales, family transfers, and partial-interest sales are weak evidence under the TC108 instructions. (nyc.gov)

4. File by the permitted methods. For 2026/27, applications had to be received by 5 p.m. on March 16, 2026 for Class 1. Tax Commission materials say TC108 may not be filed by fax or email, and the Tax Commission homepage warned that 2026 filings had to be in person or by mail. Mail to NYC Tax Commission, 1 Centre Street, Room 2400, New York, NY 10007. In person, Bronx homeowners can use the Bronx DOF Business Center, 3030 Third Avenue, 2nd Floor, Bronx, NY 10455, Monday–Friday, 8:30 a.m.–4:30 p.m., or the Tax Commission office at 1 Centre Street, Room 2400, Manhattan. (nyc.gov)

5. Know the fee. There is no general filing fee for most homes. A $175 fee applies when the 2026/27 NOPV assessed value is $2 million or more; do not pay it with the application—it is added to the property tax bill. (nyc.gov)

What happens after

The Tax Commission is independent from DOF and reviews assessment-correction applications. It first screens for defects—late filing, missing property ID, pencil completion, no claimed value, lack of standing, duplicate applications, missing required income forms, or defective authority can all lead to denial without a merits review. (nyc.gov)

On TC108 you can choose review on papers, in-person hearing in Manhattan, telephone hearing, or Microsoft Teams video hearing. If you do not choose a hearing option, the application is reviewed on the papers. A hearing is practical but informal: you or your representative explain your evidence to a hearing officer; no lawyer is required. Hearing notices are generally sent by email, and if no one appears for a scheduled hearing, the application may be denied. (nyc.gov)

If the Tax Commission makes an offer, you accept by signing the Notice of Offer and Acceptance Agreement, usually within 45 days. Once accepted, DOF typically issues a revised NOPV or reflects the change on the bill; 311 says it usually takes about two weeks after the Tax Commission enters an agreed change. If you have not heard by August 1, contact the Tax Commission for status. Owner-occupied one-, two- and three-family homeowners who disagree with the Tax Commission result may usually continue to Small Claims Assessment Review (SCAR) in New York State Supreme Court. (portal.311.nyc.gov)

Local tips

Bronx homeowners should check exemptions before focusing only on valuation. NYC’s major homeowner benefits include SCHE for owners 65+ with income of $58,399 or less, DHE for disabled owners with income of $58,399 or less, veterans exemptions, clergy, and STAR/E-STAR. SCHE and DHE can reduce assessed value by up to 50%; STAR is generally a New York State credit for many newer applicants, with approximate savings of $300 for Basic STAR and $650 for Enhanced STAR. The normal exemption deadline is March 15, moved to the next business day if it falls on a weekend or holiday. (nyc.gov)

Do not confuse three different remedies. A Tax Commission appeal challenges assessed value, tax class, or exemption denial. A DOF Request for Review challenges market value data, but it does not replace a timely Tax Commission appeal. A DOF Request to Update fixes property-description errors such as square footage or units, but it also does not extend the appeal deadline. (home4.nyc.gov)

Finally, remember payment timing. Property tax bills for many smaller assessed-value homes are due quarterly on July 1, October 1, January 1, and April 1; properties with assessed value over $250,000 are generally billed semi-annually on July 1 and January 1. Filing an appeal does not stop the bill—pay on time and let any reduction flow through as a revised bill or credit. (portal.311.nyc.gov)

Bronx County Property Tax Rate

FY 2027 (July 1, 2026–June 30, 2027) NYC property tax rates for Bronx County property: Class 1 (one-, two-, and three-family residential property, including certain small condos) is $0.20909 per $1 of assessed value (20.909%); Class 2 residential is $0.12440 per $1 (12.440%); Class 3 utility is 11.108%; Class 4 other real property is 10.658%.

Source: https://legistar.council.nyc.gov/View.ashx?G=2FD004F1-D85B-4588-A648-0A736C77D6E3&GUID=EFF3C9A6-8CEA-4C99-935A-E4B8089AA97D&ID=15669792&M=F

When Are Property Taxes Due in Bronx County?

NYC property tax fiscal year is July 1 to June 30. If assessed value is $250,000 or less, payments are due quarterly on July 1, October 1, January 1, and April 1; if assessed value is more than $250,000, payments are due semi-annually on July 1 and January 1. If a due date falls on a weekend or federal holiday, payment is due the next business day. Bills are mailed quarterly for properties with assessed value of $250,000 or less and semi-annually for properties with assessed value over $250,000. Quarterly payers have interest-free grace periods to July 15, October 15, January 15, and April 15; after the grace period, interest runs from the original due date. Early-payment discounts: 0.50% if the full year’s property tax is paid by the July due date or grace-period date; 0.33% on the last three quarters if paid by the October due date/grace-period date; 0.17% on the last six months if paid by the January due date/grace-period date. Semi-annual payers receive the 0.50% discount if the entire tax-year property tax is paid by July 1.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.nyc.gov/site/finance/property/property-due-dates.page

Property Tax Exemptions in Bronx County

• Senior Citizen Homeowners’ Exemption (SCHE) — Seniors who own one-, two-, or three-family homes, condominiums, or cooperative apartments; generally all owners must be 65 or older, except where owners are spouses or siblings, and income must meet NYC limits.. Reduces assessed value by 5% to 50%, depending on income; current NYC schedule gives 50% for income of $50,000 or less and phases down to 5% for income from $57,500 to $58,399. Yes; initial application required. Renew every two years. Apply by March 15 annually to receive the benefit for the tax year beginning July 1.. (Source: https://home4.nyc.gov/site/finance/property/landlords-sche.page)
• Disabled Homeowners’ Exemption (DHE) — Disabled New Yorkers who own one-, two-, or three-family homes, condominiums, or cooperative apartments; total combined income of owners and spouses cannot exceed $58,399; property must generally be the primary residence and ownership/disability documentation is required.. Reduces assessed value by 5% to 50%, depending on income; current NYC schedule gives 50% for income of $50,000 or less and phases down to 5% for income from $57,500 to $58,399. Yes; initial application required. Renew annually. Apply by March 15 annually to receive the benefit for the tax year beginning July 1.. (Source: https://www.nyc.gov/site/finance/property/landlords-dhe.page)
• Veterans Exemptions — Qualifying veterans and family members, including eligible veterans of listed conflicts, expeditionary medalists, veterans with honorable discharges, spouses/widow(er)s of veterans, and Gold Star parents; the Alternative Veterans Exemption requires the qualifying owner’s primary residence.. Alternative Veterans Exemption: 15% assessed-value reduction for qualifying conflict service, plus 10% for combat-zone service, plus a disability component equal to assessed value multiplied by 50% of the veteran’s disability rating, subject to NYC maximum exemption amounts by tax class. Eligible Funds Exemption also reduces assessed value for qualifying veterans who purchased using eligible funds. Yes; apply online or by mail. A new application may be required after moving to another NYC property. Apply by March 15 annually to receive the benefit for the tax year beginning July 1.. (Source: https://www.nyc.gov/site/finance/property/landlords-veterans.page)
• Clergy Exemption — Eligible active clergy members, clergy unable to perform ministerial work due to illness or impairment, retired clergy members over 70, or unremarried surviving spouses of clergy; property must not be a cooperative or held in trust and the primary residence must be in New York State.. Reduces the home’s assessed value by $1,500. Yes; apply online. Renew annually. Apply by March 15 annually to receive the benefit for the tax year beginning July 1.. (Source: https://www.nyc.gov/site/finance/property/landlords-clergy.page)
• Disabled Crime Victim/Good Samaritan Exemption — A resident owner’s household member in a one-, two-, or three-family home who became physically disabled as a crime victim, while trying to stop or prevent a crime, or while helping law enforcement make an arrest; law enforcement members are not eligible; accessibility improvements must have increased assessed value.. The increase in assessed value attributable to improvements made to accommodate the crime-related disability is exempt from taxes. Yes; application required. Apply by March 15 for benefits to begin July 1 of the same year.. (Source: https://www.nyc.gov/site/finance/property/landlords-disabled-crime-victim.page)
• School Tax Relief (STAR) and Enhanced STAR — Basic STAR: owner-occupied primary residences with income within state limits. Enhanced STAR: primary residences of senior citizens age 65+ meeting the state income limit. In NYC, new applicants apply for the state STAR credit rather than filing with NYC DOF.. Basic STAR is based on the first $30,000 of full home value. Enhanced STAR for the 2026–2027 school year is based on the first $88,500 of full home value, with a $110,750 income limit for 2026 benefits. Yes; register with the New York State Department of Taxation and Finance Homeowner Benefits Portal. NYC DOF no longer administers STAR/E-STAR or accepts STAR/E-STAR applications. (Source: https://www.tax.ny.gov/pit/property/star/types.htm)

How to Look Up Your Property Record in Bronx County

You can look up your property's official record at https://propertyinformationportal.nyc.gov/. NYC’s official Property Information Portal lets users search Bronx properties by address, Borough-Block-Lot, condo number, co-op development number, and other identifiers, and shows property details such as building/land data, assessments, exemptions, sales/mortgage recordings, and links to the property tax account.