Money & Taxes
NYC NOPV Appeals Are Separate From DOF Reviews
Across the five boroughs, a Notice of Property Value challenge can involve the Tax Commission, not just a Department of Finance review.
Published June 23, 2026 ยท Last verified June 23, 2026
When a New York City Notice of Property Value looks wrong, do not treat every form as the same thing. NYC Finance says owners who disagree with assessed value can appeal to the NYC Tax Commission, an independent agency that can review assessed value, tax class, and exemptions. Finance also says a Request for Review can correct description or market-value issues, but it is not a substitute for a Tax Commission appeal. NYC311 adds that deadlines are fixed by law and the application must be received by the Tax Commission by the deadline. In any borough, read the NOPV early and match the problem to the right path.
This distinction can save a five-borough owner from filing the wrong thing and thinking the appeal is handled.
A Request for Review may help with certain Finance questions, but an assessed-value appeal belongs with the Tax Commission when that is the issue. The Tax Commission can reduce assessment, change tax class, and adjust exemptions, and NYC311 stresses deadline discipline. The neighborly version is simple: read the NOPV, identify the problem, and choose the right review lane before the legal deadline closes.