What was the 2026 deadline to appeal a Brooklyn Class 1 property assessment?

For the 2026/27 roll, the Tax Commission had to receive Class 1 applications by 5:00 p.m. on March 16, 2026. Late applications are void unless a qualifying revised notice gave you a separate 20-day deadline.

Where do Kings County homeowners file a property tax assessment appeal?

File with the Tax Commission of the City of New York, 1 Centre Street, Room 2400, New York, NY 10007. Brooklyn homeowners can also file in person at the Department of Finance Business Center at 210 Joralemon Street.

Can I file my NYC Tax Commission appeal online or by email?

No. For 2026, the Tax Commission said applications had to be filed in person or by mail. Email, fax, and portal filing were not accepted for homeowner appeals.

Which form does a Brooklyn one-, two-, or three-family homeowner use?

Use Form TC108 for a Class 1 assessed-value reduction claim. If your issue is tax class, exemption status, or another non-valuation issue, review TC106 or the personal exemption appeal forms instead.

Is there a fee to appeal a Brooklyn property tax assessment?

Usually no for ordinary homeowners. A $175 fee applies when the 2026/27 assessed value on the Notice of Property Value is $2 million or more, and it is billed later rather than paid with the application.

What if DOF has the wrong square footage, building class, or property description?

Ask DOF to correct descriptive data through its Request to Update or Request for Review process. But that does not replace filing a timely Tax Commission appeal if you also want assessment relief.

Does Brooklyn have a homestead exemption?

No general homestead exemption applies the way it does in some states. Brooklyn homeowners should instead check STAR, Enhanced STAR, SCHE, DHE, veterans, clergy, and co-op/condo benefits.

What happens if I lose at the Tax Commission?

If you filed a timely valid application, owner-occupied 1–3 family homeowners may pursue Small Claims Assessment Review, while other owners may pursue Article 7 court review, subject to strict October deadlines.

How to Appeal Property Taxes in Kings County, New York (2026 Guide)

For Brooklyn/Kings County homes, property tax assessment appeals go to the Tax Commission of the City of New York, not a county board. For the 2026/27 roll, the Tax Commission had to receive Class 1 appeals by 5:00 p.m. March 16, 2026; Class 2, 3, and 4 appeals were due 5:00 p.m. March 2, 2026. File by mail or in person only: Tax Commission, 1 Centre Street, Room 2400, New York, NY 10007; Brooklyn in-person filing is also accepted at the DOF Business Center, 210 Joralemon Street.

How assessments work in Kings County

Kings County is Brooklyn, but assessment is run citywide by the New York City Department of Finance (DOF). DOF reassesses property every year. The 2026/27 tentative assessment roll was published January 15, 2026; it is for the tax year that began July 1, 2026 and ends June 30, 2027. Values are based on the property’s condition on the January 5, 2026 taxable status date, and the FY2027 market values reflect real estate activity from January 6, 2025 through January 5, 2026.

Most Brooklyn homeowners are Tax Class 1: one-, two-, and three-family homes, many small mixed-use buildings, and some small condos. DOF estimates market value using comparable sales, then applies the Class 1 assessment ratio of 6%. State law also caps Class 1 assessed-value increases at 6% in one year and 20% over five years, unless the increase is from physical changes like an addition or renovation, or an exemption expires.

That cap is why a Brooklyn homeowner can see taxes rise even when the market feels flat: the assessed value may still be “catching up” to earlier market value increases. For FY2027, DOF reported that Brooklyn Class 1 homes had the city’s largest percentage increase in market value, 6.2%, and that Brooklyn Class 2 properties had the city’s largest Class 2 market value increase, 11.8%. That does not mean every Brooklyn home is overassessed, but it does mean you should read the Notice of Property Value closely.

Whether you should appeal

Do not appeal just because your NOPV market value looks high or your neighbor pays less. The Tax Commission’s key test for a Class 1 value claim is: what is your supportable market value, multiplied by 6%? If that number is less than your actual assessed value, you may have a case. Example: if DOF’s actual assessed value is $72,000, your effective market value is $1,200,000. If recent comparable sales support only $1,000,000, your target assessed value is $60,000, creating a possible $12,000 reduction.

Evidence that helps in Brooklyn: recent arms-length sales of similar 1–3 family houses in the same neighborhood, a recent appraisal, photos and contractor estimates for serious condition issues, and proof of legal constraints or incorrect classification. For Class 2 condos/co-ops/rentals, the Tax Commission generally looks at income and expense evidence, not just condo sale prices.

Published results are limited. The Tax Commission’s 2025 annual report does not publish a Brooklyn homeowner median reduction. It does show all Brooklyn assessment appeals across tax classes: 14,543 applications, 2,294 offers, and 1,878 accepted offers, with accepted assessment reductions totaling $478,637,470. Citywide Class 1 outcomes were much lower: 1,767 Class 1 applications, 80 offers, and 58 accepted offers. Treat those as context, not a prediction for your property.

Also check exemptions before or alongside an appeal. NYC has no general “homestead exemption” like some states, but Class 1 caps function as homeowner protection. Common benefits include STAR/E-STAR, Senior Citizen Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE), veterans, clergy, and the co-op/condo abatement. Many exemption deadlines are March 15, while STAR credit applications through New York State have no annual city filing deadline.

Step-by-step how to file

Find your tax class and BBL. Your Borough-Block-Lot is on the NOPV and DOF Property Information Portal. Brooklyn borough code is 3.
Pick the right form. Use current-year Tax Commission forms only:
- TC108 — Class 1 valuation claims, including Class 1 condos: https://www.nyc.gov/assets/taxcommission/downloads/pdf/tc108-2026.pdf
- TC101 — Class 2 or Class 4 valuation claims, except condos: https://www.nyc.gov/assets/taxcommission/downloads/pdf/tc101-2026.pdf
- TC109 — Class 2 or Class 4 condominium valuation claims.
- TC106 — tax classification, exemption, or other non-overvaluation claims.
- TC201/TC203 — income and expense schedules for rent-producing, co-op, or condo property when required.
- TC10 — receipt form; include it if filing by mail.
Use the correct deadline. For 2026/27, Tax Commission applications for Classes 2, 3, and 4 had to be received by 5:00 p.m. March 2, 2026. Class 1 had to be received by 5:00 p.m. March 16, 2026. These are receipt deadlines, not postmark deadlines. If DOF issued a revised notice dated after February 1 that increased your assessment or reduced/removed an exemption, you generally had 20 calendar days from the notice date.
File the application. There was no email, fax, or homeowner portal filing for 2026 Tax Commission appeals. Mail to Tax Commission, 1 Centre Street, Room 2400, New York, NY 10007, or file in person at that office. You may also file in person at a DOF Business Center, including Brooklyn: 210 Joralemon Street. Get a stamped TC10 receipt; postal proof alone is not enough.
Know the fee. Most homeowners pay no application fee. A $175 fee applies if the 2026/27 assessed value on the NOPV is $2 million or more; do not send payment with the application because the fee is added to the property tax bill.

A DOF Request for Review or Request to Update can correct market-value review issues or property-description data, but it is not a substitute for a timely Tax Commission Application for Correction.

What happens after

The Tax Commission screens applications first. If your filing is timely, complete, and eligible, it may schedule a hearing or review the case “on the papers.” If you choose paper review, you generally cannot later demand an in-person hearing. Personal exemption appeals, including STAR, SCHE, DHE, clergy, and veterans, are reviewed on submitted papers.

For in-person hearings, the Tax Commission sends notice at least two weeks ahead. Hearings are held at the Manhattan Tax Commission office, subject to resources. You or your representative explain the written application, present documents, and may give sworn testimony. The assessment is presumed correct, so the burden is on you.

The Tax Commission sends a written determination. If you do not receive one by the later of October 1 or 90 days after your personal hearing, you should write to the Tax Commission with a copy of your application and TC10 receipt. If you receive an offer, you usually have about 45 days to accept on Form TC70. DOF then implements accepted reductions through a revised assessment, remission, credit, or refund process.

For owner-occupied 1–3 family homes, preserving rights for Small Claims Assessment Review (SCAR) can matter. For 2026, the Tax Commission instructions say court review had to be started before October 25, 2026 — stated as no later than October 23, 2026.

Local tips

Brooklyn comps need to be tight. A Park Slope brownstone, a Bay Ridge semi-detached house, and an East Flatbush brick two-family are not interchangeable just because they are all Class 1. Use sales close in time, condition, building type, lot size, and neighborhood.

Focus on actual assessed value, not only DOF’s market value. Because of caps, your effective market value may be lower than DOF’s displayed market estimate; you must show your property is worth less than the effective value that supports the assessment.

Worked savings example: assume a Brooklyn Class 1 two-family has an actual assessed value of $72,000 and no exemptions. Using the latest DOF-published Class 1 rate of 19.843%, the tax before abatements is about $14,287. If strong comps support a $1,000,000 value, the Class 1 target assessment is $60,000. A $12,000 assessment reduction would save about $2,381 per year before exemptions or abatements ($12,000 × 19.843%).

This guide is researched from public sources and updated periodically; deadlines and procedures can change — always confirm with the county before filing. Grove Hopper is a research tool, not a law firm or tax advisor.