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 less settled than the rest. The Tax Commission's Form TC107 of July 15, 2026 has a box for a cooperative dwelling unit, takes one application per unit and lets a cooperative corporation file for a unit owner, so a unit-level route exists; practitioners still question whether the Tax Commission can take a wave of unit-level disputes, and the legislation does not say how a shareholder disputes a value derived from a building-wide formula. (Corrected September 10, 2026. This paragraph first said the Tax Commission had no established procedure for unit-level co-op protests, which the TC107 forms overtook.)