Forms & Instructions
Filing online is recommended. It is faster and more accurate. You can file online for any type of property and any type of claim. When filing online, you have the option to receive communications and notifications from ARC electronically and track the status of your application at your convenience. Click here to file online.
Which application form should I use?
Use one of ARC’s three application forms.
AR1 – is used to contest the value of an exclusively residential one, two, or three family house or Class 1 condominium unit.
AR2 – is used to contest the value of all other property types.
AR3 – is used if you disagree with the property’s tax class or exemptions.
Can I attach documents to my application form?
Yes. The instructions for each application form list required documents for specific property types and claims. Subject to the Note below dealing with exemptions, you may attach any other information you believe is relevant. If you file online, you can easily attach word documents, spreadsheets, digital photographs and scanned images. If you are unable to attach your documents electronically, you may submit them separately with a cover sheet that references your application and the parcel number of your property, or you may contact customer service (516) 571-3214 for help with attaching documents electronically.
Please Note: The jurisdiction of ARC to consider Exemption cases is APPELLATE ONLY (see, NC ADMIN CODE SEC. 6-2.1). ARC considers property owners’ appeals from Department of Assessment Exemption Eligibility Determinations only after those Determinations are already made by the Department of Assessment. Further, Appeals considered by ARC are based Exclusively on the Application and submissions provided to the Department of Assessment by the property owner, prior to the Department of Assessment rendering its decision.
- ARC cannot not consider any property owner’s application for an exemption unless and until it has already been reviewed and decided by the Department of Assessment, and
- In connection with a property owner’s appeal from a decision made by Department of Assessment on an Exemption Application pursuant to NC Admin code rule, ARC cannot accept from the property owner any submission that had not been previously provided to Department of Assessment and made a part of the record before it. That includes Exemption cases which were denied by Department of Assessment due to incomplete or incorrect submissions.
Available January 2, 2024, to March 1, 2024
AROW Notification Review & Response Video Guides
How to respond to an Offer of Reduction in AROW
How to respond to a Preliminary Determination in AROW
How to respond to a Second Review Settlement Offer in AROW
for a 1,2 or 3 Family House ("pdf" file)
for Other types Property ("pdf" file)
for Tax Class and Exemption Claims ("pdf file)
Authorization to represent an Individual Taxpayer
Form AR 12
Withdrawal of Applications
Please NOTE that this is for PAPER applications, AROW filings should be Withdrawn by the filer in AROW.
|Instructions for form AR71 ("pdf" file)
Assessment Review Commission
240 Old Country Road
Mineola, NY 11501
HoursMonday - Friday
9 a.m. - 4:30 p.m.