Commercial property tax grievance on Long Island

Use Form AR2 for any property that isn’t exclusively a one-, two- or three-family home or an individual Class 1 condominium unit. That covers stores, offices, industrial buildings, apartment buildings, mixed-use property and vacant Class 2 or 4 land. A dispute over tax class or an exemption goes on Form AR3 instead.

• When: January 4, 2027 to March 1, 2027, for the 2028/29 tax year.
• How: online through AROW, which takes appeals for any property type, or on paper.
• Who signs: for a business owner, a corporate officer, partner or LLC member may authorize the appeal.
• Sales: if the property has sold, is offered for sale or is under contract, AR2 requires you to attach the documentation.

ARC’s appraisers value commercial property by its potential rental income, sales of comparable properties, or the cost of construction, so your evidence should speak to those.

Suffolk towns use the same State form for every property type: Form RP-524, filed with the town’s Board of Assessment Review by Grievance Day, the third Tuesday in May (Tuesday, May 18, 2027). The form’s instructions require proof of the value you claim; for property valued on its income, that usually means rent and expense figures or an appraisal.

Small Claims Assessment Review is only for owner-occupied one- to three-family homes, so commercial owners who disagree with the grievance decision go to a tax certiorari proceeding (RPTL Article 7) in State Supreme Court. It costs considerably more than SCAR, and most owners use an attorney.

• Nassau: the last day to seek court review of the 2027/28 roll is April 30, 2027.
• Suffolk: the deadline runs from the town’s final assessment roll; confirm the date with the town assessor or your attorney.

Commercial grievances are usually handled by tax certiorari attorneys and grievance companies that take commercial work, some on contingency. Ask how the fee is calculated, whether it covers court proceedings after a denial, and how long the agreement runs. Our grievance companies comparison covers what to ask before you sign.