Richmond Property Tax: Rates, Exemptions & Appeals (2026)

For Richmond County homeowners, property tax appeals are handled by the New York City Tax Commission, not by a county board. The 2026/27 Class 1 deadline was 5:00 p.m. on March 16, 2026; the next regular Class 1 deadline under the March 15 rule is March 15, 2027. File at 1 Centre Street, Room 2400, New York, NY 10007, by mail, or in person at a Finance Business Center, including Staten Island: 350 St. Marks Place, 1st Floor—the Tax Commission says applications may not be filed by email this year. (nyc.gov)

How assessments work in Richmond County

Richmond County is Staten Island for NYC property-tax purposes. The borough code in your BBL is 5, followed by your block and lot; you’ll see this on your Notice of Property Value, or NOPV. NYC’s Department of Finance values property annually, publishes the tentative assessment roll around January 15, and the tax year begins the following July 1. For FY2027, DOF published the tentative roll on January 15, 2026, and the final roll was released in May 2026. (nyc.gov)

Most owner-occupied Staten Island houses are Tax Class 1: one-, two-, and three-family homes, most residentially zoned vacant land, and certain condominiums of up to three stories. DOF estimates Class 1 market value using statistical analysis of recent sales of similar properties in your neighborhood—similar in size, style, and age. Your assessed value is generally 6% of market value, but Class 1 assessed-value increases are capped at 6% in one year and 20% over five years, except for new construction, renovations, or expiring/removing exemptions. (nyc.gov)

This cap is why a Staten Island assessment can rise even when you think market prices are flat: your prior assessed value may have been below the 6% target, so the capped value is still catching up. The Tax Commission can reduce assessed value, change tax class, or adjust exemptions, but it cannot change DOF’s market value, building class, or property description. For wrong square footage, units, or building facts, use DOF’s Request to Update/Request for Review process—but that does not replace a Tax Commission appeal. (nyc.gov)

Whether you should appeal

For a Class 1 Richmond County home, the key test is not “my market value looks high.” The Tax Commission’s worksheet asks you to estimate what the property was worth, multiply by 6%, and compare that result with the tentative assessed value on your NOPV. If your estimate × 6% is lower than the tentative assessed value, you may have an overassessment claim. If it is equal or higher, the Tax Commission’s own worksheet says not to file for an assessed-value correction. (nyc.gov)

A realistic example: suppose your Staten Island NOPV shows a 2026/27 assessed value of $45,000 and no exemptions. After checking comparable sales, you think the house was worth $700,000 as of the valuation date. A Class 1 assessment at 6% would be $42,000, so the possible assessed-value reduction is $3,000. Using NYC’s published Class 1 tax rate of 19.843% for tax year 2026, that reduction would save about $595 per year before any STAR or abatement effects: $3,000 × 0.19843 = $595.29. (nyc.gov)

Do not assume every appeal pays. The Tax Commission’s 2025 annual report shows Staten Island had 1,531 applications, 187 current-year offers, and 142 accepted current-year offers across all property types, with $38.5 million in accepted assessment reductions. That is useful context, but it is not a published homeowner-only success rate or median reduction; the city does not publish a Richmond County Class 1 median reduction in the sources reviewed. (nyc.gov)

Step-by-step how to file

1. Read your January NOPV. Confirm borough/block/lot, tax class, tentative assessed value, exemptions, and whether the property is Class 1.

2. Pick the correct Tax Commission form. For a Staten Island one-, two-, or three-family home, use Form TC108 — Application for Correction of Assessed Value for One, Two or Three-Family House or Other Class One Property Only. Use Form TC106 instead if your claim involves tax classification, exemption, or another non-valuation ground; if you make classification or exemption claims plus valuation claims, the valuation claim belongs on TC106, not TC108. Current-year forms are required. (nyc.gov)

3. Attach proof. Good proof for a Class 1 valuation case is a short set of comparable Staten Island sales, photos or contractor reports for condition problems, and any documents showing unusual limitations. Simply saying your neighbor pays less is not enough.

4. File by the deadline. For 2026/27, Class 1 applications had to be received by the Tax Commission by 5:00 p.m. March 16, 2026 because March 15 fell on a Sunday. The general rule is March 15 for Class 1 and March 1 for Classes 2, 3, and 4, moved to the next business day when applicable. If DOF issued a new or increased assessment notice dated after February 1, you generally had 20 calendar days from that notice date. (nyc.gov)

5. Choose a filing method. For Tax Commission appeals, there is no portal filing and no email filing for the signed application. File in person at NYC Tax Commission, 1 Centre Street, Room 2400, New York, NY 10007; mail it to that same address; or file in person at a DOF Business Center. The Richmond/Staten Island Business Center is 350 St. Marks Place (Hyatt Street), 1st Floor. Mailed filings are timely only when received, not when postmarked. Fax and email are not allowed because applications require an original signature. (nyc.gov)

6. Get proof. Use Form TC10 Filing Receipt. If filing by mail, include TC10 and a stamped self-addressed envelope. Proof of mailing or carrier delivery is not accepted as proof of timely Tax Commission filing. (nyc.gov)

7. Know the fee. Most homeowners owe no filing fee. For 2026/27, the Tax Commission adopted a $175 fee only where the assessed value on the NOPV is $2 million or more; do not pay it with the application, because it is billed on the real property tax bill. (nyc.gov)

What happens after

The proper appeal authority is the Tax Commission of the City of New York, an independent administrative review body separate from DOF. If you requested a personal hearing, the Tax Commission sends the representative named on the application a hearing notice at least two weeks before the hearing. The hearing is your chance to explain and support the written application; oral testimony is allowed, and anyone testifying must have personal knowledge and testify under oath or affirmation. (nyc.gov)

You can also choose review “on the papers” if you cannot attend, but do not miss a scheduled in-person hearing without permission—the Tax Commission says it will confirm the assessment if you requested a hearing and do not appear. After review, 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, write to the Tax Commission with a copy of your application and stamped TC10 receipt. If the city offers a correction, it sends Form TC70 Notice of Offer and Acceptance Agreement, and you generally have about 45 days to accept. (nyc.gov)

If you are an owner-occupant of a one-, two-, or three-family home and disagree with the Tax Commission result, the next route is Small Claims Assessment Review (SCAR/SCARP) in New York State Supreme Court, provided you filed a timely Tax Commission application first. (portal.311.nyc.gov)

Local tips

Check exemptions before you spend money on an appeal. NYC homeowner exemptions include SCHE for eligible seniors, DHE for eligible disabled homeowners, veterans exemptions, clergy exemption, and STAR/Enhanced STAR. For 2026/27, the exemption filing deadline was also March 16, 2026; the usual rule is March 15, with the next business day applying when it falls on a weekend or holiday. SCHE and DHE can reduce assessed value by up to 50% for qualifying owners with income at or below the city’s limit, while the clergy exemption reduces assessed value by $1,500. (nyc.gov)

Also use the separate DOF Request for Review of Property Value for Tax Class 1 Properties if you want DOF to reconsider market value or classification; it can be submitted online through “Challenge your Assessment” or mailed to NYC Department of Finance, Property Division, Attn: Assessment Review, 66 John Street, 12th Floor, New York, NY 10038. But treat it as a parallel step only. DOF’s own form says filing with DOF does not replace the Tax Commission appeal or preserve judicial review rights. (nyc.gov)

Richmond County Property Tax Rate

Richmond County is taxed under New York City DOF rates; for homeowner 1-, 2-, and 3-family homes in NYC Tax Class 1, the current rate shown by NYC DOF is 19.843% of taxable assessed value (0.19843), equivalent to 198.43 mills on taxable assessed value. NYC DOF’s Class 1 example shows a $714,000 single-family home with $42,840 assessed value, a $2,000 exemption, and a $396 abatement owing total property tax of $7,708 at the 0.19843 rate.

Source: https://www.nyc.gov/assets/finance/downloads/pdf/brochures/class_1_guide.pdf

When Are Property Taxes Due in Richmond County?

For properties with assessed value of $250,000 or less, property tax payments are due July 1, October 1, January 1, and April 1; for properties with assessed value over $250,000, payments are due July 1 and January 1. If a payment 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 an interest-free grace period through July 15, October 15, January 15, and April 15. Early-payment discounts: quarterly payers can receive 0.50% for paying the full year by the July due date/grace date, 0.33% for paying the last three quarters by the October due date/grace date, or 0.17% for paying the last six months by the January due date/grace date; semi-annual payers can receive 0.50% if the entire yearly property tax amount 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://home4.nyc.gov/site/finance/property/property-due-dates.page

Property Tax Exemptions in Richmond County

• Senior Citizen Homeowners’ Exemption (SCHE) — Owners age 65 or older who own a 1-, 2-, or 3-family home, condominium, or cooperative apartment, meet ownership and primary-residence rules, and have total combined annual income of $58,399 or less.. Reduces the home’s assessed value on a sliding scale from 5% to 50%, depending on income. Yes; initial application required, and renewal is required every two years. Apply by March 15 annually; if March 15 falls on a weekend or holiday, the deadline is the next business day.. (Source: https://www.nyc.gov/site/finance/property/landlords-sche.page)
• Disabled Homeowners’ Exemption (DHE) — Disabled New Yorkers who own a 1-, 2-, or 3-family home, condominium, or cooperative apartment, meet primary-residence rules, provide qualifying disability documentation, and have total combined income of all owners and spouses of $58,399 or less; special ownership rules apply for spouses/siblings and certain life-estate tenants.. Reduces the home’s assessed value on a sliding scale from 5% to 50%, depending on income. Yes; initial application required, and renewal is required every year. Apply by March 15 annually; if March 15 falls on a weekend or holiday, the deadline is the next business day.. (Source: https://www.nyc.gov/site/finance/benefits/landlords-dhe.page)
• Veterans Exemptions — Certain qualifying veterans and family members, including eligible veterans of specified conflicts, spouses/widow(er)s of veterans, and Gold Star parents; the Alternative Veterans Exemption requires the qualifying owner’s primary residence and acceptable service documentation.. Alternative Veterans Exemption: base assessed-value reduction of 15% up to $2,880 for Tax Class 1; additional combat-zone reduction of 10% up to $1,920 for Tax Class 1; disabled-veteran component equals assessed value multiplied by 50% of the VA disability rating, up to $9,600 for Tax Class 1. Eligible Funds Exemption and Cold War Veterans rules may also apply. Yes; application required. Apply by March 15 annually to receive the benefit in the following tax year beginning July 1; if March 15 falls on a weekend or holiday, the deadline is the next business day.. (Source: https://home4.nyc.gov/site/finance/property/landlords-veterans.page)
• Clergy Exemption — Eligible retired or active clergy members and spouses/widow(er)s who meet NYC DOF requirements, including that the property is not a cooperative, is not held in trust, and the primary residence is in New York State.. Reduces the property’s assessed value by $1,500. Yes; application required and renewal is required annually. Apply by March 15 annually to receive the benefit in the following tax year beginning July 1; if March 15 falls on a weekend or holiday, the deadline is the next business day.. (Source: https://www.nyc.gov/site/finance/property/landlords-clergy.page)
• Disabled Crime Victim/Good Samaritan Exemption — A crime victim or a person disabled while trying to stop or prevent a crime or help law enforcement make an arrest, who lives in a 1-, 2-, or 3-family home as a member of the resident owner’s household, has a permanent physical impairment that greatly limits major life activities, and made accessibility improvements that increased assessed value; law enforcement members are not eligible.. Exempts the increase in assessed value attributable to the accessibility improvement made to accommodate the crime-related disability. Yes; application required. Apply by March 15 annually for benefits to begin July 1 of the same year; if March 15 falls on a weekend, the deadline is the next business day.. (Source: https://www.nyc.gov/site/finance/property/landlords-disabled-crime-victim.page)
• School Tax Relief (STAR) / Enhanced STAR — Basic STAR is for eligible primary-residence homeowners with income of $500,000 or less for the STAR credit, or $250,000 or less for the continuing STAR exemption; Enhanced STAR is for eligible senior homeowners where at least one resident owner is age 65 or older by December 31 of the benefit year and income is within the state limit.. Benefit varies by credit/exemption and tax class; for NYC Tax Class 1, New York State lists 2026–2027 maximum STAR exemption savings of $269 for Basic STAR and $659 for Enhanced STAR. Yes for new STAR credit registration with New York State; the STAR exemption is generally closed to new homeowners, but existing exemption recipients may continue if eligible. Apply by No deadline for the STAR credit; March 15 applies to NYC DOF STAR exemption filings where applicable.. (Source: https://www.tax.ny.gov/pit/property/star/eligibility.htm)

How to Look Up Your Property Record in Richmond County

You can look up your property's official record at https://propertyinformationportal.nyc.gov/. NYC DOF’s Property Information Portal lets users search by BBL, address, condominium number, co-op development number, and other identifiers, and shows property tax-map data, assessed value and exemptions, building and land descriptions, recent property recordings, and shortcuts to tax bills, payment, and assessment actions.