New York County Property Tax Records Search

New York County property tax records cover all of Manhattan and are managed by the NYC Department of Finance. The borough uses the ACRIS system for land records and the Property Tax System for assessment and billing data. You can search any Manhattan parcel by address or Borough-Block-Lot (BBL) number. The Department of Finance office at 66 John Street handles property tax questions, while ACRIS provides access to deeds, mortgages, and recorded documents going back to 1966. All searches are free and do not require registration.

New York County Property Tax Records Through ACRIS

The Automated City Register Information System (ACRIS) is the main tool for searching New York County property records. It lets you look up deeds, mortgages, liens, and other recorded documents for Manhattan properties dating back to 1966. You can search by address, BBL number, or party name. ACRIS is free to use and does not need an account. The system has six main functions: search records, find parcels, apply for exemptions, create tax forms, calculate taxes, and access electronic data services.

All Real Property Transfer Tax returns in New York County must go through ACRIS electronically. Documents related to a single transaction need to be submitted the same way. The ACRIS Contact Center at (212) 487-6300 can help with technical issues. Keep in mind that the image retrieval system may go offline from 6 PM Friday to midnight Sunday for maintenance. Uploaded PDFs get converted to images for the public record. Scans must be clear, black and white, and under 11 by 17 inches.

The New York County office sits at 66 John Street, 13th floor. Staff there handle in-person questions about recorded documents and can help you navigate the system.

Manhattan Property Tax Assessments

The NYC Department of Finance values every Manhattan property each year as part of calculating tax bills. The tentative assessment roll lists the assessed value of every parcel in the borough. New York County uses four property tax classes. Class 1 covers one to three family homes. Class 2 includes condos, co-ops, and larger residential buildings. Class 3 is for utility properties. Class 4 handles commercial and industrial parcels.

Assessment ratios differ by class. Class 1 properties are assessed at 6% of market value. Classes 2 through 4 are assessed at 45%. The 2026 tax rates are 19.843% for Class 1, 12.439% for Class 2, 11.108% for Class 3, and 10.848% for Class 4. These rates apply across all five boroughs, not just Manhattan. You can look up your property's class and assessed value through the property tax bill search at the Department of Finance website.

If you think your assessment is wrong, the NYC Tax Commission handles review requests. This is different from the upstate Board of Assessment Review process. Manhattan property owners file directly with the Tax Commission rather than a local board.

New York County Tax Bills and Payments

Property tax bills in New York County follow a schedule based on assessed value. Properties assessed at $250,000 or less get billed quarterly. Properties over that amount receive semi-annual bills. The NYC property tax bill search lets you view your bill, check payment status, and see assessment details online.

Common exemptions for Manhattan property owners include SCHE (Senior Citizen Homeowners' Exemption), DHE (Disabled Homeowners' Exemption), STAR, and veteran exemptions. These reduce your taxable assessed value and can mean big savings. You apply through the Department of Finance. The exemption shows up on your property tax records once it is approved.

Transfer taxes apply when property changes hands in New York County. The Mansion Tax adds 1% on sales over one million dollars. The NYS Real Estate Transfer Tax is 0.4%. The NYC Real Property Transfer Tax runs at 1.425% for most transactions. All transfer tax returns must be filed through ACRIS.

More New York County Property Tax Resources

The NYC CityMap is the official digital map for viewing property boundaries, zoning, and BBL identifiers across Manhattan. The tax lien sale page lists properties with delinquent taxes that may be subject to an annual lien sale. If your property is on the list, contact the Department of Finance at (212) 639-9675 to discuss your options.

For the text of the Real Property Tax Law, check the State Senate website. Though NYC operates under its own tax system, RPTL still applies to many aspects of property assessment and taxation. The Municipal Data Portal provides context on how New York County fits into the statewide property tax picture.

Cities in New York County

New York County is one of five counties that make up New York City. The city page covers property tax records for all five boroughs.

Nearby Counties

The other NYC borough counties and neighboring counties each have their own property tax records pages. Pick one below for local details.