# New York — Property tax assessment appeal deadlines by state

For New York, deadline type is board-session; deadline rule is on or before the first day the board of assessment review meets to hear complaints; filed with is the assessor or the board of assessment review; statute or source citation is RP-524-Ins (3/09), recorded from its source on 2026-08-25.

- **State:** New York _(verified: appears in the quote below)_
- **Deadline type:** board-session _(our reading, not quoted from the source)_
- **Deadline rule:** on or before the first day the board of assessment review meets to hear complaints _(verified: appears in the quote below)_
- **Filed with:** the assessor or the board of assessment review _(verified: appears in the quote below)_
- **Statute or source citation:** RP-524-Ins (3/09) _(verified: appears in the quote below)_

## What the source says

> When must the complaint be filed? You may file the complaint with the assessor on or before the first day the board of assessment review meets to hear complaints or with the board of assessment review on such day. If you file your complaint fewer than four business days before the board of assessment review meets, the board is required to grant the assessor’s request for an adjournment to allow the assessor to prepare a response to the complaint. The failure to file your complaint on time closes off your right for administrative and judicial review of this year’s assessment. When is the meeting of the Board of Assessment Review? In most towns, the board of assessment review meets on the fourth Tuesday of May, except as follows:

## Source

- https://www.tax.ny.gov/pdf/current_forms/orpts/rp524ins.pdf

Last verified: 2026-08-25. Review by: 2027-08-25.
Part of [Property tax assessment appeal deadlines by state](https://referencesource.org/property-tax-appeal-deadlines-by-state/).