At a recent legislative hearing, the New Rochelle City Council unanimously voted to revise the City's property tax assessment calendar, with changes set to take effect for the upcoming 2026 assessment cycle, Regular Legislative Meeting-May 13, 2025 " Agendas & Minutes " CivicClerk. New Rochelle property owners and tax-paying tenants will need to be vigilant this winter, as deadlines for the filing of exemptions and tax appeals have been moved up by several months.
New Assessment Calendar Highlights:
- December 1: New Taxable Status Date, Valuation Date and Exemption Deadline. The prior date was 5/1.
- February 1: New date for the publication of the Tentative Assessment Roll. The prior date was 6/1.
- Third Tuesday in February: NewGrievance Day, the deadline for the filing of administrative tax appeals. The prior date was the third Tuesday in June.
- April 1: New publication date for the Final Assessment Roll. The prior date was August 1.
- May 1: New deadline for filing of court petitions challenging assessed values levied on the Final Assessment Roll. The prior deadline was August 31.
The sweeping changes made to the Assessment calendar stem from pleas made to the City Council by the Finance Commissioner and Tax Assessor, both of whom grew frustrated with the timing for the implementation of corrections to the City's assessment roll following successful tax appeals. See minutes from the May 6th Public Hearing here: Committee of the Whole-May 6, 2025 " Agendas & Minutes " CivicClerk. The City found that most court determinations directing the correction of property tax assessments arrived after budgets had already been levied, requiring the City to issue refunds rather than corrected tax bills, resulting in budgetary short falls, frustrating the City's Department of Finance.
By moving the property tax appeal deadlines up four months while maintaining the same levy dates for City, County and School taxes, the City aims to alleviate a significant portion of refund liabilities associated with successful tax appeals by issuing corrected tax bills. If court orders directing reduced assessments are received prior to the issuance of tax bills, the City will be able to correct its tax bills in advance, avoiding the payment of refunds. The City's assessment calendar revision represents a departure from the majority of municipalities in Westchester County, most of which adhere to the assessment calendar that New Rochelle is leaving behind.
Rather than take a chance navigating the constantly evolving Real Property Tax Law of New York State, it is good practice for property owners and tax paying tenants to contact an attorney who specializes in real property tax law when assistance is required for the filing of property tax appeals or exemption applications.
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