January 2025 Property Tax Alert: Several High Tax Municipalities in New York Publish Assessment Rolls, including Nassau County and the City of New York

As the calendar turns to 2025, several municipalities throughout New York State have published or will be publishing their 2025 assessment rolls, including New York City, Nassau County, the City of White Plains and the City of Syracuse.

On January 2, the Nassau County Department of Assessment published the 2026/27 tentative assessment roll, which will be the basis for the October 2026 School and January 2027 General tax bills. A searchable database can be found online at: https://lrv.nassaucountyny.gov/ You can read more about the tentative assessment roll in Newsday’s article here: https://www.newsday.com/long-island/politics/nassau-county-taxes-aglogcn2

The New York City Department of Finance (“DOF”) will publish its tentative assessment roll for the 2025/26 tax year on January 15, 2025. Taxpayers of properties located in the five boroughs can expect to receive an annual Notice of Property Value in the mail from the DOF in the coming weeks. Owners and occupants of commercial properties, condominiums and high-rise apartments (class 2-4) have until March 1, 2025 to file an administrative appeal with the Tax Commission, while appeals for class 1 (1-3 unit residential) are due by March 15. A searchable database can be found online at: https://www.nyc.gov/site/finance/property/property-assessments.page

The City of White Plains has published its 2025 assessment roll online at https://www.cityofwhiteplains.com/DocumentCenter/View/10503/2025-Tentative-Assessment-Roll?bidId=, while the Commissioner of Assessment of the City of Syracuse will follow suit shortly at https://www.syr.gov/Departments/Assessment.

It is good practice taxpayers to reach out to a property tax attorney to discuss the impact of the new assessments levied on their property each January. The attorney will ensure that no deadlines are missed and that your rights are preserved should the matter require the filing of court petition.