If you own a condominium unit, your board of managers may file an application on behalf of all unit owners. The Tax Commission is located at 1 Centre Street, Room 936, New York, NY 10007 . It is a simplified judicial review procedure available for many owner-occupied residential properties, but only if you first apply to the Tax Commission and obtain no reduction there. No attorney is required. The Tax Commission requires that applications for correction be filed in duplicate.
Finance receives and reviews the copy.
Finance may use this information to make a recommendation to the Tax Commission and will consider it in making determinations for the next assessment roll. Alternatively, if you do not file with the Tax Commission, you may provide information to Finance by e-mail or letter or by visiting the borough assessment office. There are four tax classes. Class 1 includes most residential properties of up to three units, vacant land zoned for residential use, and most condominiums of not more than three stories. Class 2 includes all other property that is primarily residential.