Where must I file the complaint?
All complaints must be filed in the city, town or village where the property is located. For real property located within the City of White Plains, complaints may be filed in person or via U.S. Postal Service. Complaints are filed with either the Assessor or the Board of Assessment Review. Original applications must be received on or before the end of business day on January 21st of each year unless January 21st falls on a weekend or holiday then applications are accepted the next business day.

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1. Who may complain?
2. What assessment may be reviewed?
3. Where must I file the complaint?
4. When must the complaint be filed?