New York State Department of Taxation and Finance
Office of Real Property Tax Services
Complaint on Tentative State Equalization Rate,
Class Equalization Rates and/or Class Ratios
Please print or type; you must complete all bolded areas
Title of chief executive officer or legal representative
hereby complain and object to the tentative State equalization rate (and tentative class equalization rates and
tentative class rations, if applicable) established for the final assessment roll completed in the year
the (choose only one):
Name of assessing unit
Signature of chief executive officer or legal representative
If a legal representative is filing this complaint, please complete the following address section.
Does a representative of your municipality plan to attend the rate hearing?
Attendance at the hearing is not required nor is it necessary to attend a hearing to file a complaint. No
new information, objections, or documentation may be received at the hearing, nor will staff respond to the
complaint at the hearing. Municipal officials may make oral comments at the hearing amplifying material
submitted with the complaint.
This complaint form and supporting documentation must be mailed or served at least five days before the
hearing date to:
NYS TAX DEPARTMENT
OFFICE OF COUNSEL – REAL PROPERTY TAX SECTION
W A HARRIMAN CAMPUS
ALBANY NY 12227-0911
Late documentation will not be accepted. Please refer to the Notice of Tentative State Equalization Rate which
specifies the rate complaint submission deadline. Attach specific supporting documentation for each objection
in accordance with 20 NYCRR section 8186-15.2. If written objections are not filed, the tentative State
equalization rate will be made final without change. For CAPs Only: In addition, pursuant to New York State
Real Property Tax Law section 579, for assessing units participating in a coordinated assessment program,
the assessing unit must simultaneously serve a copy of its complaint upon all the other assessing units
participating in the coordinated assessment program.