Correcting Property Assessment Clerical Errors

Department of Finance


Property Tax BillsBenefitsAssessmentsTax Maps


Correcting property assessment clerical errors

The Department of Finance can correct errors in your property assessment or property tax in the event of a clerical error or an error in your property’s description. If approved, corrections could be made retroactively for up to six years before the date you apply for a correction.

There are specific circumstances that qualify as errors, explained below. For more information, read the Notice of Rule Making.

Clerical errors

Transcription errors

Computational errors

Failure to process partial exemption

Computer programming or inputting error resulting in value different than intended by
assessor

All other clerical errors defined in Subdivision 2 of Section 550 of the Real Property Law

Errors in description

Incorrect tax classification due to an inventory error

Physical change to the property that is not reflected or is reflected incorrectly on the assessment roll

Physical change put on the assessment roll when no physical change was actually done to the property

Equalization change erroneously put on an assessment roll as a physical change

Assessment reflecting building in the course of construction erroneously not removed from the assessment roll

Incorrect entry on the assessment roll of the assessed value of an improvement which was destroyed or removed prior to the taxable status date

Incorrect entry on the assessment roll of the assessed value of an improvement which was not in existence, or which was present on a different parcel

Assessment based on incorrect square footage

Assessment based upon incorrect number of units

Incorrect building class that affected assessed value

Incorrect calculation of transitional assessment or statutory limitation on assessment increases

Incorrect merging or dividing of a property lot

Land incorrectly deemed developable

Improper notification of a change in value reflected on a Revised Notice of Property Value

The following types of errors will not be corrected:

Overvaluation due to inappropriate comparables or attributed income

Incorrect valuation model utilized

Errors in land and building ratio

Incorrect calculation of exemption based on error in application of the statute

Note: For these types of errors, please visit the Challenge Your Assessment page to submit a Request for Review.

Applying for error corrections

To apply for an error correction on your property assessment, you must submit the Administrative Review application and supporting documentation to the address listed on the form.

Frequently asked questions

1. Who can file an application to correct an assessment or property tax due to a clerical error or error in description?

Only the owner of the property or other persons who are eligible to file an application with the Tax Commission, as specified in title 21, section 3-02(b) of the Rules of the City of New York, can file an application for an administrative correction of an erroneous assessment or tax.

2. What types of errors are eligible for correction?

Clerical errors and errors in description as defined in title 19, section 53-02 of the Rules of the City of New York are eligible for correction. For all other corrections visit the Challenge Your Assessment page.

3. How far back will errors be corrected?

The Department of Finance will only correct eligible errors that occurred within six years of the date of submission of an Administrative Review Application.

4. What’s the application deadline?

Applications will be accepted and reviewed on an ongoing basis.

5. Where can I get assistance?

If you need help or have questions, please call 311 or contact us. You can visit one of our Business Centers in the five boroughs from Monday-Friday, 8:30 a.m. to 4:30 p.m. See the list below.

6. Where do I send my application?

Please mail all applications and supporting documents to:

New York City Department of Finance
Property Division/Administrative Review
66 John Street, 12th Floor
New York, NY 10038

﻿﻿