Every property in New York is assessed by the local assessor, with assessment levels varying by municipality. The state Office of Real Property Tax Services (ORPTS) publishes equalization rates to ensure fairness across jurisdictions. Tax rates are expressed per $1,000 of assessed value. If your assessment is too high relative to similar properties, you may be overpaying.

Property owners can file a grievance with the municipal Board of Assessment Review (BAR) on Grievance Day, typically the third Tuesday in May. You'll need to provide evidence such as comparable sales, an independent appraisal, or documentation of property condition issues.

Filing with the BAR is free. If you disagree with the BAR's decision, you can file a Small Claims Assessment Review (SCAR) petition ($30 fee) for residential properties with four or fewer units, or proceed to Supreme Court for larger properties.

New York offers the STAR exemption (Basic STAR for incomes under $500,000, Enhanced STAR for seniors 65+ with income under $98,700). Veterans with wartime service qualify for a 15% exemption (combat veterans up to 25%). Senior citizens 65+ with limited income can receive a 5-50% exemption depending on income level. Persons with disabilities may qualify for similar reductions.