TAX COMMISSION OF THE CITY OF NEW YORK
1 Centre Street, Room 936, New York, NY 10007
APPLICATION FOR CORRECTION OF ASSESSED VALUE OF
PROPERTY INDICATED ON TAX MAPS BY AN IDENTIFICATION NUMBER
INSTRUCTIONS FOR FORM TC105: Apply on this form if you object to the valuation only; if you also seek Tax Commission review of a classification or exemption claim,
make your application on Form TC106 with TC200. Be sure the form is properly signed and notarized. File a photocopy with the original. File only in the Tax Commission's
office in Manhattan. It must be received by March 1, 2011 . A Tax Commission receipt (Form TC10) is the only proof of timely filing. Submit TC140 at your hearing; list all
open proceedings on Form TC140 with index number and year. If you seek review without a personal hearing, attach TC140 to the application. Form TC200 must be attached
by an applicant other than the owner of record to establish standing as a person aggrieved. For more information, see Form TC600 How to Appeal A Tentative Assessment and
NOTE: The Tax Commission has adopted a rule imposing a $175 fee on applications for correction where
Form TC600A Supplemental Instructions.
the assessed value on the Notice of Property Value for 2011/12 is $2 million or more. If multiple condominium units file on a single
application, the fee will apply if the aggregate assessed value is $2 million or more. No fee is due if the applicant or representative waives
review of the application before it is scheduled for review. If any fee is unpaid, review of your application may be denied and any offer of
correction revoked. The fee will be included on the Real Property Tax bill. DO NOT PAY THE FEE WITH THIS APPLICATION.
1. PROPERTY IDENTIFICATION - A separate application is required for each property.
BOROUGH (Bronx, Brooklyn, Manhattan, Queens or Staten Island)
2. APPLICANT - The applicant must be an owner or other person aggrieved by the assessment.
An attorney or agent cannot be the applicant.
Name of applicant _____________________________________________________________
Is the applicant an owner/title holder of the entire tax parcel? ______ . If no, attach Form TC200, specify the applicant's
relation to the property, and attach documentation of standing specified in TC200 Part 2.
NAME OF PERSON OR FIRM TO BE CONTACTED
GROUP #, IF ANY
Employee of owner corporation
The person listed is:
4. PROPERTY TRANSACTIONS
Was any part of the property rented in 2010? __________. If yes, attach Form TC201.
Have any new improvements been added since January 5, 2009? __________. If yes, complete Part 8, line e, below.
Has the property or an interest in it been sold, purchased or transferred since January 5, 2009? __________
Is the property or an interest in it under contract of sale? __________
If applicant or a related person operates the property for rental to tenants, attach an income and expense schedule on Form TC201.
If new improvements have been added, describe them in Part 7 if not previously reported. If there has been a sale or contract of
sale to a non-related party, attach Form TC230. If there has been a sale or transfer to a related party, describe it here.
5. ATTACHMENTS - List schedules and documents attached. Number the pages.
Last page number _____.
Reminder: TC140 is required as an attachment or at your hearing.
Refer to the attachments to application for BBL: _______________
6. HEARING REQUEST - Indicate preference. Check only one.
Review on papers submitted without a personal hearing (attach Form TC140)
Personal hearing by Tax Commission President.
Personal hearing before entire Tax Commission