NYC market value, assessed value, and your tax bill are different numbers

Before comparing property values or tax balances, check what each number represents, which period it covers, and where it came from.

By NYC Property Watch · · 3 min read

Three screens can show three different amounts for the same property without any of them describing the same thing. A useful comparison starts with the label, source, and date—not just the dollar amount.

The notice is not the bill

New York City’s annual Notice of Property Value explains the Department of Finance’s assessment for the coming tax year. The city says the notice is mailed in January and is not a bill. No payment is required simply because you received it. See the official NOPV guide.

Market value and assessed value serve different roles in the city’s process. Assessed value is used in calculating taxable value; applicable exemptions, tax rates, and abatements also affect the calculation. Assessment rules vary by property type. Do not treat an assessed value as an expected sale price.

A tax balance needs a period and a description

The Department of Finance’s bills and payments page explains that a bill can include current and past-due taxes, other property-related charges, credits, exemptions, and abatements. A balance due is therefore not necessarily the annual property tax amount.

When reviewing a number, ask: Is this the yearly tax, a scheduled installment, the current account balance, or a past-due charge? Does it include something other than property tax? Has a payment or credit appeared since the summary was last updated?

Use a like-for-like comparison

Keep a small reference sheet with four columns: amount, description, source, and date or tax period. Put valuation figures and tax-account figures on separate rows. If a number looks wrong, this structure helps locate the disagreement instead of assuming that two differently labeled amounts must match.

A mortgage escrow amount is another figure to keep separate. Compare the actual property tax account with your lender’s records when investigating a payment question; do not assume an app’s annual-tax summary proves that an installment has been paid.

What to do next

Open the official tax account and the relevant bill before making a payment decision. Keep a dated copy for your records. NYC Property Watch brings available tax and valuation information together for easier review, but the Department of Finance remains the source for your tax account and corrections. A convenient summary should help you ask better questions, not replace the underlying bill.

Sources & editorial note

Reviewed against the sources below on 2026-09-11. This guide is general information, not legal, tax, financial, or safety advice. Requirements and portal layouts can change. Confirm your property’s details with the relevant agency.