Property tax assessment complaints must be filed with most New York Towns and Cities on or before the fourth Tuesday in May. This year's "grievance day," May 27, is the day after Memorial Day, so "last minute" filers should try to complete and file their reduction requests by Friday, May 23, to be prudent. If using mail, registered or certified mail is recommended so the filer has written proof of delivery.
Many leases confer the right to protest a property's assessment upon a tenant which pays a property tax pass-through. Absent a specific enabling clause in its lease, it is wise for a tenant to file anyway if ownership is inattentive or disinclined to protest for any reason and the valuation and tax burden appear excessive. WHEN IN DOUBT - FILE, as there are virtually no viable means to force a taxing jurisdiction to accept an untimely complaint.