Commercial Appraisal and Assessment in Westchester County
Westchester is the largest and most complex commercial market in our coverage area, and one of the most actively litigated for property tax. We have appraised across it for decades.
From the White Plains central business district and the office parks along the I-287 corridor to dense retail and multifamily in Yonkers, New Rochelle, and Mount Vernon, Westchester's commercial market is deep, varied, and highly valued. Assessments here are correspondingly high, which makes credible, defensible appraisal evidence especially valuable.
Much of our Westchester work supports tax certiorari: independent valuations that stand up in negotiation with municipal assessors and, when necessary, in Article 7 proceedings. We take these on only where our analysis supports a genuine reduction, and we work closely with the attorneys who carry the case.
Property we appraise in Westchester County
- Office and corporate campuses
- Retail and regional shopping centers
- Multifamily and mixed-use
- Industrial and flex/warehouse
- Medical office and institutional
- Special-purpose property
Assessment and grievance in Westchester County
Westchester is an exception to the statewide schedule. In the county's towns, Grievance Day is generally the third Tuesday in June rather than May. Each city, including White Plains, Yonkers, New Rochelle, Mount Vernon, Peekskill, and Rye, sets its own date.
Westchester County has 24 independently assessing cities and towns, each with its own assessor, Board of Assessment Review, and equalization rate.
Complaints are filed on Form RP-524 with the relevant Board of Assessment Review. Commercial owners seeking a reduction beyond the administrative level file an Article 7 petition in State Supreme Court within 30 days of the final roll. Because dates differ by municipality, confirm the specific calendar with the assessor before filing.
Equalization rates and reassessment
The equalization rate is the state’s measure of a municipality’s assessed value as a percentage of market value. A rate near 100 means assessments track full market value; a lower rate means assessed values are a fraction of it. Dividing an assessment by the equalization rate gives the market value it implies, which is the starting point for any commercial tax appeal.
| Municipality | Equalization rate | Next reassessment |
|---|---|---|
| Bedford | 7.65% | None scheduled |
| Cortlandt | 1.21% | None scheduled |
| Eastchester | 0.88% | None scheduled |
| Greenburgh | 100% | 2026 |
| Harrison | 1.16% | None scheduled |
| Lewisboro | 6.27% | None scheduled |
| Mamaroneck | 100% | 2026 |
| Mount Kisco | 13.91% | None scheduled |
| Mount Pleasant | 1.07% | None scheduled |
| Mt Vernon | 1.8% | None scheduled |
| New Castle | 13.95% | None scheduled |
| New Rochelle | 1.84% | None scheduled |
| North Castle | 1.62% | None scheduled |
| North Salem | 92.5% | 2026 |
| Ossining | 100% | 2026 |
| Peekskill | 2.28% | None scheduled |
| Pelham | 100% | 2026 |
| Pound Ridge | 12.56% | None scheduled |
| Rye | 1.18% | None scheduled |
| Scarsdale | 69.73% | None scheduled |
| Somers | 8.85% | None scheduled |
| White Plains | 2.18% | None scheduled |
| Yonkers | 1.72% | None scheduled |
| Yorktown | 1.6% | None scheduled |
Equalization rates and reassessment years from New York State Open Data (ORPTS), 2025 survey.
Industrial Development Agency and PILOTs. The Westchester County Industrial Development Agency is among the most active in the region, structuring PILOTs and exemptions for large office, multifamily, and mixed-use projects. These agreements can significantly change a property's tax profile and, with it, its value, so their terms have to be read carefully in any appraisal.
Westchester County appraisal questions.
When is Grievance Day in Westchester County?
Unlike most of the state, Westchester towns generally hold Grievance Day on the third Tuesday in June. The cities each set their own dates, so confirm the specific date with the municipality that assesses your property.
Do you appraise large or complex commercial property in Westchester?
Yes. We appraise office, retail, multifamily, and special-purpose property across the county, including complex assignments where local comparables require careful adjustment and interpretation.