You filed your Application for Correction with the New York City Tax Commission back in the winter. You met the March deadline, you used the right form, you attached your paperwork. Now it is late spring, the case is in the system, and you are wondering what actually happens next — and what you can do if the answer is “nothing” or “not enough.” This walkthrough picks up exactly where the filing leaves off: the hearing, the offer, and the one court deadline in October that you cannot afford to sleep through.
The short version is this. After you file, the Tax Commission screens your application, schedules a hearing (or reviews your papers), and either makes you a written offer to reduce your assessment or confirms the number Finance set. If you get an offer, you accept it in writing on a specific form. If you get no offer — or an offer you do not like — your only remaining move is New York State court, and that door closes for the 2026/27 tax year before October 25, 2026. Miss it and the assessment is locked until next January.
First, the agency you are dealing with — and its phone number
The NYC Tax Commission is a separate, independent agency from the Department of Finance. Finance sets your tentative assessment; the Tax Commission reviews it. They are different offices, and confusing the two is the single most common way residents waste weeks chasing the wrong people. The Tax Commission lives in the Manhattan Municipal Building at 1 Centre Street, Room 2400, New York, NY 10007. The general line is (212) 669-4410, and for questions about the application procedure you can also dial 311 or email tcinfo@oata.nyc.gov. When you call about a specific property, have your borough, block, and lot (BBL) ready — the Commission will only discuss a pending matter with a caller whose contact information matches its records.
Step 1: Screening — your case has to clear the gate before anyone reads it
Before a hearing is ever scheduled, the Tax Commission reviews every application for “jurisdictional and procedural defects.” Translation: did you use the current year’s form, sign it correctly, attach the required income-and-expense schedule, and have legal standing? Invalid applications are denied review on the merits, and the representative named on the application is the one who gets notified of the defect. This is why the form you chose in the winter still matters now — Form TC108 for class-one homes, TC101 for most class two and four, TC109 for condominiums, and TC106 for classification or exemption claims.
One screening trap catches income-property owners specifically. Under the RPIE law, owners of income-producing property must file a Real Property Income and Expense statement with Finance by June 1 each year, and the Tax Commission is barred from reviewing your assessment if you did not comply the preceding year. If an RPIE compliance dispute is still unresolved by July 1, 2026, no hearing will be scheduled. Resolve RPIE issues directly with Finance — do not call the Tax Commission about them.
Step 2: The hearing — your one chance to make the case
If you requested an in-person hearing, the Tax Commission notifies the representative on your application of the date, time, and location at least two weeks in advance. All in-person hearings are held at the Manhattan office. If you have not received a hearing notice by September 27, write to the NYC Tax Commission, 1 Centre Street, Rm 2400, New York, NY 10007, Attn: Director of Operations, or email tcinfo@oata.nyc.gov with “NOTICE OF HEARING” in the subject line.
You do not have to do this in person. If you checked the “review on papers” box on your application, the Commission decides the case on your form and attachments — but be aware that once you select papers-only, you cannot later demand an in-person hearing. And certain claims are only reviewed on papers: SCHE, DHE, STAR, Enhanced STAR, Clergy, Veteran’s, and construction-related exemptions like J-51, ICAP/ICIP, and 421-a.
At the hearing itself, remember one rule that governs everything: the tentative assessment is presumed correct, and the burden is on you to prove otherwise. You are not there to prove Finance did its math wrong — you are there to prove what your property is actually worth, with documents. Bring your hearing notice, a full copy of your application and all attachments, and any supporting documents with a completed Form TC159, which is the form used to submit additional written, factual information at the hearing. Only a witness with personal knowledge of the property may testify, and they testify under oath. If you need to change your designated representative before the hearing, that is Form TC155.
If you requested an in-person hearing and simply do not show up, the Commission confirms the assessment — case over. Hearing dates cannot be changed by phone. A genuine same-day emergency is considered only if you call (212) 602-6257 or email tcinfo@oata.nyc.gov that day and promptly write in with documentary proof of why you could not appear.
Step 3: The determination and the offer (Form TC70)
After review, the Tax Commission notifies every applicant of its determination in writing. If you have not received a determination by the later of October 1 or 90 days after your personal hearing, write to the office at 1 Centre Street, Room 2400, and include a copy of your application form (no attachments) plus your date-stamped TC10 filing receipt.
If the Commission decides to reduce your assessment, it does not just lower the number — it makes you an offer. You receive a written Notice of Offer and Acceptance Agreement, which is Form TC70. Your assessment is corrected only if you accept the offer by the deadline stated in the notice, and you generally get about 45 days to respond. Read the TC70 instructions carefully, because accepting an offer also requires you to disclose any property transaction — a sale, transfer, or qualifying lease — that happened after your hearing but before acceptance. Fail to disclose, and the offer can be revoked.
One more thing residents routinely get wrong: the Tax Commission does not cut your refund. Once you accept an offer, the Department of Finance is responsible for implementing the reduction and mailing the revised assessment. For questions about a revised assessment or remission, contact the Finance Remissions Unit at 66 John Street, New York, NY 10038.
Step 4: No offer, or not enough? The October court deadline
Here is the part that turns a paperwork exercise into a real decision. If you filed a timely, valid application but received no offer of reduction — or you received one and chose not to accept it — your only remaining remedy is a proceeding in New York State court. For the 2026/27 tax year, you must start that proceeding before October 25, 2026 — meaning no later than October 23. This deadline applies even if you never got a hearing or a determination. There is no extension and no grace period; it is the statute of limitations for challenging the assessment in court.
The Tax Commission points you to two forms depending on your property:
- Form TC707 — Judicial Review of Assessments. This is the path for a court proceeding under Article 7 of the Real Property Tax Law (a “tax certiorari” proceeding), used for most properties. These cases are typically handled by an attorney.
- Form TC708 — Small Claims Assessment Review (SCAR). This is the streamlined, lower-cost track reserved for owner-occupied one-, two-, or three-family homes. SCAR exists precisely so a homeowner can challenge an assessment in court without hiring a lawyer or paying full Supreme Court filing fees.
Note the relationship between this October deadline and your application: the Tax Commission can review the current year and, in limited circumstances, the immediately preceding year — but only if a complete application was properly filed for that prior year and that prior year is covered by a valid court proceeding. In plain terms, the court filing is not just an appeal of this year; it is also what keeps a prior year’s claim alive. That is why owners with ongoing disputes file in court even in years they might otherwise let slide.
The timeline at a glance (2026/27 tax year)
- March 2 / March 16, 2026: Application for Correction deadline (class 2/3/4 vs. class 1) — already passed.
- June 1, 2026: RPIE filing deadline with Finance for income properties.
- July 1, 2026: Unresolved RPIE compliance disputes block a hearing after this date.
- September 27, 2026: If no hearing notice received, contact the Director of Operations.
- October 1, 2026 (or 90 days post-hearing): Determination should arrive by this point.
- ~45 days from a TC70 offer: Deadline to accept an offer of assessment relief.
- Before October 25, 2026 (no later than Oct 23): Last day to start a New York State court proceeding (TC707 or TC708).
The legal backbone
The Tax Commission’s authority to review and reduce assessments comes from the New York City Charter (§§ 153–168) and the New York City Administrative Code (the real property tax provisions of Title 11). The four statutory grounds for claiming an incorrect assessment — excessiveness, inequality, unlawfulness, and misclassification — are drawn from Article 5 of the New York State Real Property Tax Law (RPTL), and the judicial review proceeding itself is governed by RPTL Article 7. Small Claims Assessment Review for homeowners is authorized under RPTL Article 7, Title 1-A. You do not need to memorize the citations, but knowing the assessment review system is built on the Charter and the RPTL — not on Finance’s discretion — is what tells you the deadlines are real and the rights are enforceable.
Bottom line
Filing the Application for Correction in March was the opening move, not the whole game. The case runs through spring and summer: screening, a hearing where the burden is on you, and a written determination by early October. If the Tax Commission offers a reduction, you accept it on Form TC70 within about 45 days and Finance implements it. If it does not, the only thing standing between you and a locked-in assessment is a court filing due before October 25 — TC707 for most properties, or the homeowner-friendly TC708 SCAR track for owner-occupied small homes. Calendar that date now, while the case is still live.
For questions about the application or hearing procedure, call the NYC Tax Commission at (212) 669-4410, dial 311, or email tcinfo@oata.nyc.gov. For how your assessment was set, contact the Department of Finance via 311 or nyc.gov/finance.
Tax advice in this article is informational. Consult a tax professional or NYC Department of Finance for your specific situation.
