Queens County Property Tax Appeal Filing Guide

Gather Your Evidence

Our Competitive Market Analysis will provide a strong foundation for your appeal, but you can absolutely supplement it for an even stronger case with:

Your Competitive Market Analysis (CMA) will be emailed to you after your Notice of Value is released on Jan 15, 2026.

• Professional appraisal if available (must be current within 12 months)
• High-quality photos showing property damage, wear, or condition issues
• Documentation of factors that reduce property value (flood damage, structural problems, etc.)
• Bills for recent repair work done to fix issues that were present on the assessment date

Mail Your Petition

Complete your TC108 (Class 1) / TC101 (Class 2 & 4) — NYC Tax Commission Applications petition form and mail it with supporting documents and payment to the Queens County Value Adjustment Board before the March 17, 2026 (Class 1); March 3, 2026 (Classes 2–4) deadline.

• Download and complete the TC108 (Class 1) / TC101 (Class 2 & 4) — NYC Tax Commission Applications form with accurate property information
• Print and include all supporting evidence (photos, comparable sales, appraisals)
• Use certified mail with return receipt requested for proof of delivery
• Keep copies of all documents for your records

Attend Your Hearing

Present your case professionally to the New York City Tax Commission or special magistrate during the hearing period.

• The county will determine if a hearing is required, sometimes cases can be resolved informally via email.
• You'll receive notice of your hearing date and time by mail or email. Hearings generally will occur via phone or zoom, but can be in person depending on the county.
• Present your evidence clearly and concisely (usually 10-15 minutes)
• Be prepared to answer questions about your property and evidence
• Bring multiple copies of all documentation for the board
• Stay respectful and factual in your presentation. County officials want to hear your case fairly.

Receive Your Decision

The board will share their decision in the weeks after your hearing is completed.

• Decisions arrives by mail or email, typically within a few weeks of the hearing
• If successful, you will receive a reduction! What happens next depends on whether your bill was due before your appeal result or after
• If you have not paid your bill yet, it will reflect a reduction once it arrives
• If your bill was already paid, you will receive a partial refund, plus interest
• If your bill is paid in installments, the subsequent payment(s) will be lowered or waived completely, depending on the amount of your reduction
• If denied, you have the right to appeal to circuit court within 30 days
• Keep all documentation for future reference and potential appeals
• Refunds are typically processed within several days after a favorable decision