Top 3 NYC Property Tax Blog Posts of 2025

We published 35 posts to the NYC Property Tax blog in 2025.

Here were our top 3 most read:

1. Final NYC Property Tax Error Correction Rules Adopted (1/6/2025)
   
   Explains DOF’s final amendments to the Clerical Error Review / administrative error-correction rules, effective January 5, 2025, and compares them to the proposal. Key points: a shortened “three-year” lookback (with limited extenuating-circumstance exceptions), current owners can seek corrections for years they didn’t own (but refunds generally require proof the current owner actually bore those prior-year taxes), settled years are off-limits for later CERs, the definitions of correctable “clerical”/descriptive errors are narrowed to ministerial, record-verifiable facts, and applications must include a new sworn statement about prior TC/court actions/settlements. (rosenbergestis.com)
2. How to Get Your Building Removed from the LL97 Covered Buildings List (CBL) by Protesting Descriptive Details (1/13/2025)
   
   Walks through how LL97 coverage can hinge on DOF’s gross square footage (GSF) and building count data—and how mistakes there can put a property on DOB’s Covered Buildings List when it shouldn’t be. It explains the key thresholds (generally >25,000 sf for a single building, and certain multi-building/aggregate situations) and recommends commissioning a registered design professional floor area analysis, documenting distinct buildings, and then protesting DOF descriptive details with clear supporting evidence. It also covers outcomes (removal from CBL if DOF agrees), what happens if DOF denies, and timing/extension considerations for LL97 reporting while a dispute is pending. (rosenbergestis.com)
3. NYC Final Property Tax Rates for 2025/26 (10/29/2025)
   
   Reports that the City Council set final NYC property tax rates for 2025/26, provides the class-by-class rates and changes from 2024/25, and notes billing/timing (updated bills in November; due January 1; retroactive to July 1). It explains the policy driver: after state legislation enabled a lower cap, the Council used a 1% class shares cap, shifting tax burden away from tax class 1 and 3 and toward tax class 2 and 4 (intended to benefit 1–3 family homeowners). The post also notes tax class 4 hit its highest rate in 19 years and tax class 1 its lowest rate in 10 years. (rosenbergestis.com)