Kevin M. Clyne and David C. Wilkes
New York’s property tax appeal system is highly complex and varies significantly by location. While all cases follow a general two-step process—an administrative appeal under the Real Property Tax Law (RPTL) and, if needed, a court challenge—the procedures differ across jurisdictions like New York City, Nassau, Suffolk, and upstate counties. Each has its own rules for filing, deadlines, hearings, and documentation, making the process confusing for newcomers. Strict deadlines and procedural requirements, such as serving all interested parties and submitting appraisals, must be carefully followed.