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

For a typical Queens one-, two-, or three-family homeowner, the 2026/27 assessment appeal deadline was 5:00 p.m. on Monday, March 16, 2026; Class 2, 3, and 4 properties were due 5:00 p.m. on Monday, March 2, 2026. File with the Tax Commission of the City of New York, not the Department of Finance: mail or deliver the original signed form to 1 Centre Street, Room 2400, New York, NY 10007, or deliver it to a Finance Business Center, including Queens: 144-06 94 Avenue, 1st Floor. Initial applications could not be filed by email, fax, or an online portal in 2026. (home4.nyc.gov)

How assessments work in Queens County

Queens property taxes are administered by New York City, so the “county” appeal process is citywide. The NYC Department of Finance (DOF) values property every year, mails the Notice of Property Value (NOPV) in January, publishes the tentative assessment roll in mid-January, and uses the final roll for the tax year that begins July 1 and ends June 30. For FY2027, DOF published the tentative roll on January 15, 2026. (nyc.gov)

Most Queens houses are Tax Class 1: one-, two-, and three-family homes, plus some small mixed-use and low-rise condo properties. DOF values Class 1 property using statistical modeling of sale prices for similar properties in the neighborhood during the prior three years. It then applies the Class 1 assessment ratio of 6%, but state law caps most Class 1 assessed-value increases at 6% in one year and 20% over five years. That cap is why your taxable assessed value can rise even when the market feels flat: you may still be catching up to the 6% target. (nyc.gov)

For the 2026 tentative roll, DOF reported that citywide Class 1 market value increased 5.2% and assessed value increased 4.7%; Queens Class 1 assessed value rose 4.9%, just behind Staten Island. That is not proof your own house is correct, but it explains why many Queens homeowners saw increases on their 2026/27 NOPV. (nyc.gov)

Whether you should appeal

Appeal only if you can show the assessed value, tax class, or exemption status is wrong. For a Class 1 Queens house, the practical overvaluation test is: estimate what the house would have sold for as of the valuation date, multiply by 6%, and compare that number with the assessed value on the NOPV. If your proof shows the house was worth less than the “effective market value” behind the assessment, you may have a claim. TC108 itself warns not to file if your claimed market value times 6% is higher than the NOPV assessed value. (nyc.gov)

Good evidence in Queens usually means recent comparable sales from the same neighborhood and building type—Astoria rowhouse to Astoria rowhouse, Bayside detached to Bayside detached—not Zillow screenshots alone. TC108 says recent sales of similar properties are good evidence; foreclosure sales, family sales, and partial-interest sales generally are not treated as proof of market value. If you recently refinanced and the appraisal supports the city’s value or a higher value, that hurts your case. (nyc.gov)

Do not use the Tax Commission to fix factual property-description errors, such as square footage, lot size, number of units, or building class. Send those issues to DOF through its property-data review/update process, but remember: a DOF review request does not replace a timely Tax Commission appeal. (home4.nyc.gov)

Published outcomes are sobering for small homeowners. In 2025, the Tax Commission reported 1,767 Class 1 applications, 80 current-year offers, and 58 accepted current-year offers citywide. For the “1, 2 & 3 family” property type, it reported 1,473 applications, 51 offers, and 35 accepted offers. For Queens across all tax classes, it reported 11,658 applications, 1,453 offers, and 1,187 accepted offers. The city publishes totals and ranges, not a clean Queens homeowner median reduction, so do not assume an appeal is likely to win. (nyc.gov)

Step-by-step how to file

1. Read the 2026/27 NOPV. Confirm borough, block, lot, tax class, assessed value, exemptions, and whether there is an effective market value. The NOPV is not a bill; it is the assessment notice for the coming tax year. (nyc.gov)

2. Pick the right form. Use Form TC108, Application for Reduction of Assessed Value for One, Two or Three-Family House or Other Class One Property Only, for a Class 1 valuation claim. Use TC101 for Class 2 or 4 non-condo valuation claims, TC109 for Class 2 or 4 condo valuation claims, and TC106 if you are claiming wrong tax classification, exemption, or another non-valuation ground. If you file TC106 for a classification or exemption issue and also want a valuation claim, include the valuation claim on TC106—not a separate TC108. (nyc.gov)

3. Attach proof. For a Queens house, attach comparable sales, a recent appraisal, sale/listing documents if relevant, photos if condition matters, and any refinancing appraisal since January 5, 2024. If someone other than the owner signs, TC244 and a notarized power of attorney may be required. (nyc.gov)

4. File by receipt, not postmark. For 2026/27, TC108 had to be received by 5:00 p.m. March 16, 2026. Mail to Tax Commission, 1 Centre St., Room 2400, New York, NY 10007. For hand delivery, go to the Tax Commission in Manhattan or a Finance Business Center; the Queens Business Center is 144-06 94 Avenue, 1st Floor, Jamaica. Get a date-stamped TC10 receipt—mailing proof alone is not adequate proof of receipt. (nyc.gov)

5. Know the fee. Most homeowners pay no filing fee. A $175 fee applies only if the 2026/27 assessed value on the NOPV is $2 million or more; it is billed on the property tax bill, not paid with the application. (home4.nyc.gov)

What happens after

The appeal authority is the Tax Commission of the City of New York, an independent administrative review body separate from DOF. It can reduce assessed value, change tax class, or adjust exemptions; it cannot raise your assessment and it does not set tax rates. (nyc.gov)

On TC108 you may request an in-person hearing in Manhattan, telephone hearing, Microsoft Teams video hearing, or review “on papers” without a hearing. If you choose papers-only, you generally cannot later demand an in-person hearing; several exemption claims are reviewed on papers only. If there is a hearing, bring your notice, application copy, and documents. Oral testimony is allowed, but a witness must have personal knowledge and testify under oath. (nyc.gov)

The Tax Commission sends a written determination. If you have not received one by the later of October 1, 2026 or 90 days after your personal hearing, TC600 says to write to the Commission with a copy of your application and TC10 receipt. If you get an offer, it arrives on Form TC70 Notice of Offer and Acceptance Agreement, and you generally have about 45 days to accept. (nyc.gov)

Local tips

Check exemptions before you spend money on an appeal. Queens homeowners commonly miss STAR, Enhanced STAR, Senior Citizen Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE), Veterans, and Clergy benefits. SCHE and DHE can reduce assessed value by up to 50% for qualifying owners; Basic STAR is generally a state credit for new applicants, while existing exemption recipients have special rules. New York also simplified Enhanced STAR upgrades beginning in 2026 for eligible seniors. (nyc.gov)

Worked savings example. Suppose a Queens Class 1 homeowner’s 2026/27 NOPV shows assessed value of $54,000, implying an effective market value of $900,000 at the 6% Class 1 ratio. You find strong comparable sales showing the house was worth $820,000. A successful TC108 reduction would put assessed value at $49,200 ($820,000 × 6%), a $4,800 assessed-value reduction. Using the current enacted Class 1 tax rate of 19.843% for tax year 2026, estimated annual tax savings would be $952 before exemptions/abatements ($4,800 × 0.19843). The FY2027 rate may change because NYC rates are set annually, so treat this as a current-rate estimate, not a guaranteed bill amount. (nyc.gov)