Queens County Property Tax Records

Queens County property tax records are managed by the New York City Department of Finance. As one of the five boroughs, Queens uses the city's centralized system for assessments, tax billing, and property record searches. The Borough of Queens covers a large area with hundreds of thousands of parcels, and the Department of Finance keeps detailed records on each one. You can search these property tax records through the ACRIS system, the NYC Property Tax portal, or by visiting the Queens borough office at 144-06 94th Avenue in Jamaica. Most searches are free and do not need an account to get started.

Queens County Property Tax Records Online

The main way to search Queens County property tax records is through the ACRIS system run by the NYC Department of Finance. ACRIS stands for Automated City Register Information System. It covers Queens, Manhattan, Brooklyn, and the Bronx. You can pull up deeds, mortgages, liens, and tax documents going back to 1966. The system is free to use. No sign-up is needed. Search by address, by party name, or by the 10-digit BBL number that identifies each parcel. BBL stands for Borough-Block-Lot, and every Queens property has one.

The NYC Property Tax Bill portal is another key tool for Queens County property tax lookups. Enter your address or BBL and the site pulls up your current bill, payment status, and assessment details. Billing runs on a quarterly cycle for properties assessed at $250,000 or less. For properties above that amount, bills go out twice a year. The portal shows both current and past bills, so you can track changes in your tax liability over time.

Queens property records are also accessible through the NYC Property Assessment page. The Department of Finance values every property each year as part of the assessment process. Tentative assessment rolls come out in January, and the final roll is published in May. You can download bulk data files by tax class or look up a single parcel. The FY27 database files are available as compressed downloads on the city site.

The screenshot below shows the NYC Department of Finance property tax rates page, which lists current rates for all four tax classes in Queens County.

Queens Property Tax Classes and Rates

New York City uses four tax classes for all property in Queens County. 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 is commercial and industrial. Each class has its own tax rate, and the rates change each year when the city sets its budget. For 2026, Class 1 sits at 19.843%, Class 2 at 12.439%, Class 3 at 11.108%, and Class 4 at 10.848%. These rates apply to the assessed value, not the market value.

Assessment ratios differ by class. Class 1 properties get assessed at 6% of market value. Classes 2 through 4 are assessed at 45% of market value. That means a Class 1 home worth $500,000 on the market would have an assessed value of $30,000. A Class 4 building worth $500,000 would have an assessed value of $225,000. The tax bill for each is the assessed value times the class rate. Understanding these ratios matters when you check Queens County property tax records, because the numbers on the roll reflect assessed value rather than what the home might sell for.

Under the Real Property Tax Law, the Department of Finance must notify owners of any changes to their assessed value. The tentative roll gives you time to review and challenge the number before it becomes final. Queens property owners who think their assessment is too high can file a challenge with the NYC Tax Commission. That process is separate from the upstate grievance system used in other New York counties.

How the BBL System Works in Queens

Every parcel in Queens County has a unique BBL number. BBL stands for Borough-Block-Lot. For Queens, the borough code is 4. The block number identifies a group of lots, and the lot number pinpoints the specific parcel. When you search Queens County property tax records through ACRIS or the property tax portal, the BBL is the fastest way to find an exact match. You can also use CityMap at maps.nyc.gov/citymap to look up a BBL by clicking on the map or typing in an address.

CityMap is the official digital map of New York City. It shows parcel boundaries, zoning data, and building footprints. Each parcel links to its BBL, Building Information Number, and other identifiers. This tool is useful if you know where a property sits but don't have the address or tax lot number handy. Click a parcel and the sidebar displays key data along with links to more detailed property tax records.

Queens County Tax Exemptions

Queens homeowners can apply for several property tax exemptions. The most common ones are STAR, Senior Citizen Homeowners' Exemption (SCHE), and Disabled Homeowners' Exemption (DHE). STAR provides school tax relief for owner-occupied homes. Basic STAR is open to all qualifying homeowners. Enhanced STAR is for seniors 65 and older with income under the state limit. These programs reduce the taxable value of your home, which lowers your bill.

SCHE and DHE work differently from STAR. SCHE gives seniors a reduction in assessed value for property taxes. DHE does the same for homeowners with qualifying disabilities. Both require annual renewal and proof of income. Applications go to the Department of Finance, not to a local assessor's office like in upstate counties. The property tax bill portal shows which exemptions are active on a given parcel, so you can check your status there at any time.

Veterans in Queens may also qualify for tax benefits under RPTL sections 458 and 458-a. Eligibility depends on service dates, discharge type, and disability status. The city processes these separately from state-administered programs.

Tax Liens and Delinquent Property Taxes in Queens

The city runs an annual tax lien sale for properties with unpaid taxes. If a Queens property owner falls behind on payments, the city may sell the lien to a third party. The lien buyer then collects the debt plus interest. Redemption is possible, but interest rates are steep. The Department of Finance publishes a list of affected properties before the sale each year.

Delinquent tax payments can be made to the NYC Finance Department at One Centre Street, 22nd Floor, New York, NY 10007. The phone number for delinquent tax questions is (212) 639-9675. If you owe back taxes in Queens, it is better to pay before the lien sale date. Once a lien is sold, costs go up fast. You can check your property tax records online to see if you have any outstanding balance.

Transfer taxes also apply when selling property in Queens. The NYC Real Property Transfer Tax (RPTT) must be filed through ACRIS. Additional taxes include the Mansion Tax of 1% on sales over $1 million and the NYS Real Estate Transfer Tax at 0.4%. These are recorded in the property tax records and can be searched through ACRIS after the transfer closes.

State Resources for Queens Tax Records

The Real Property Tax Law sets the legal framework for all property taxation in New York, including Queens County. RPTL Section 300 states that all real property is subject to taxation unless specifically exempt. Section 305 requires uniform tax rates within each jurisdiction. The NYC Department of Finance follows these rules when setting assessments and billing property owners.

Queens is excluded from the statewide SalesWeb database, which only covers properties outside New York City. For Queens sales data, you need to use ACRIS or the NYC Open Data portal. The Check Your Assessment page on the state Department of Taxation and Finance site provides general guidance that applies to all New York property owners, though Queens residents should use the city-specific tools for actual lookups.

Cities in Queens County

Queens County is coextensive with the Borough of Queens in New York City. All property tax records are handled through the NYC Department of Finance system.

Nearby Counties

Queens borders several other NYC boroughs and Nassau County. Each borough operates under the same NYC Department of Finance system, while Nassau has its own county assessment office.