Form TC107, the value path
Updated 2026-07-28.
The New York City Tax Commission hears value. If the surcharge is wrong because the number underneath it is wrong, this is the forum, and its calendar is not the same as the department's.
Who may file?
The Tax Commission's surcharge appeal is open to more than the name on the deed, which matters in buildings where the party billed and the party paying are not the same:
- The owner of the property.
- A condominium unit owner.
- A tenant-shareholder in a cooperative.
- The cooperative corporation itself.
- The beneficial owner of a trust that holds the property.
- Individuals or entities holding a majority interest in the owner.
Deadlines
| Class | Deadline | Alternative |
|---|---|---|
| Class 2 condominium and cooperative units | March 1, 2027 | 30 days after DOF's final determination, whichever is later |
| Class 1 one- to three-family homes | March 15, 2027 | 30 days after DOF's final determination, whichever is later |
Contact
The Tax Commission publishes an address for surcharge appeals on its own page: TCSurchargeAppeal@oata.nyc.gov. Use the published channel rather than a general property tax inbox, because the surcharge appeal is a separate form on a separate calendar from the annual assessment protest.
The unresolved gap for cooperative units
There is a real hole here and it is better named than papered over. The Department of Finance values a cooperative building, then imputes a value to each unit by share. The Tax Commission, however, has no established procedure for unit-level cooperative valuation protests. Practitioners flagged this after the rule was adopted, and it is still open.
Read that as unresolved, not as closed. It does not mean a tenant-shareholder cannot file, since the form lists tenant-shareholders and cooperative corporations among those who may. It means the procedure for reviewing one unit's imputed share of a building's value has not been settled, and anyone filing on that theory should expect the ground to be new.