What date is the tentative assessment roll released and when can tax commission applications be accepted?

The tentative assessment roll is released on January 15th each year, which marks the beginning of the timeframe when property owners are able to review their property assessments and submit applications to the tax commission if they believe their assessment is inaccurate. This date is significant because it ensures that property owners have a designated opportunity to engage with the assessment process in a structured manner.

While other dates in the choices represent various milestones in the assessment calendar, January 15th specifically aligns with the legal framework set by New York City rules regarding property tax assessments. By allowing applications starting on this date, it provides a clear-cut period for analysis and appeals to ensure fair taxation.