Contact the State Board

Real Property Tax Law § 200-a outlines the Board's duties as the following:

• determine final special franchise values and assessments, railroad ceilings, and state equalization rates where a complaint is filed
• hear and determine appeals from property owners who are dissatisfied with the Tax Department's final determination of eligibility for a STAR exemption (If you received a notice from the Tax Department stating that you can protest a denial of a STAR exemption, and you wish to do so, see Protest a notice denying the STAR exemption.)
• hear and determine reviews relating to determinations made by county equalization agencies

The Board does not have the authority to review complaints regarding individual property assessments or exemptions. 

Mail: NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
         W.A. HARRIMAN CAMPUS
         ATTN: STATE BOARD OF REAL PROPERTY TAX SERVICES
         ALBANY, NY  12227-0801

Phone: 518-474-5711

Email: ORPTSComplaints@tax.ny.gov