New York City
In the property tax world in New York, the five boroughs present complex challenges. The New York City Department of Finance runs the single largest assessing jurisdiction in the state.
The New York City Tax Commission oversees administrative appeals and has its own very specific set of rules and processes.
The myriad administrative hurdles that must be overcome to achieve substantive relief should only be navigated by the experienced legal practitioner.
Nassau and Suffolk Counties share the Island, but not assessment systems. There are many differences in practice and procedure.
For example, Nassau has a centralized countywide assessment system that is similar to New York City, while Suffolk has a more local system, with the nine towns each having its own assessor, similar to the rest of New York State.
Westchester & North
Property tax appeals in Westchester are governed by a very specific set of Court norms and practices. The volume of appeals makes it crucial that counsel know how to navigate the system.
Property tax appeals in the rest of New York State have local and differing particularities. The Hudson Valley and Capital Region handle appeals much differently than in western New York, or the Southern Tier.