top of page
Frequently Asked Questions
NEW YORK CITY TAX CERTIORARI – FAQs
These Frequently Asked Questions are provided for informational purposes only and should not be considered legal advice or opinion. Taxpayers should direct questions regarding their specific properties to their professional advisors.
What is NYC “tax certiorari”?
What are the key elements needed for a viable NYC tax cert appeal?
What are the important dates for appealing the tax assessment of NYC commercial real property?
What is the permitted valuation approach for NYC commercial real property?
How is the NOI of NYC commercial property determined?
For owner-occupied NYC commercial property, how is NOI determined?
How are NYC Tax Commission hearings conducted?
What is the impact of a NYC Tax Commission decision?
bottom of page