Two tracks, two clocks, one election

There are two ways to contest a surcharge after a determination. They go to different bodies, run on different calendars, and the choice between them carries a consequence that is easy to miss.

Track one: the residency appeal

• Where: in writing, through the Department of Finance electronic portal?
• When: no later than 30 days after the date the notice of initial determination is transmitted? If no determination is transmitted, 30 days after the surcharge appears on the assessment roll.
• Extensions: none. There is no hardship waiver on this window.

Track two: the value challenge

• Where: the New York City Tax Commission, on Form TC107?
• When: March 1, 2027 for Class 2 and March 15, 2027 for Class 1, or 30 days after the Department of Finance's final determination, whichever is later?

The election

Before either clock starts there is an earlier one: the respond-by date on the current mailing, August 21, 2026 for homes and condominiums and August 24, 2026 for cooperative units. Penalty hearing petitions run on the same 30 days from transmission as the appeal.

One piece of this is unresolved. The Tax Commission has no established procedure for unit-level cooperative valuation protests, and practitioners have flagged that as an open problem rather than a settled route.