All topics / Administrative Services
Department of Finance
New York City's Department of Finance traces to 1801, when the City Council first appointed a Comptroller, and was formally established as a department in 1831 with the Comptroller at its head. Today DOF administers the city's tax and revenue laws, collecting roughly $49 billion annually and valuing more than 1.1 million taxable properties with a combined market value exceeding $1.6 trillion, while also managing the city's treasury and adjudicating parking violations through its Sheriff's Office.
What's working
- How long does it take to record and index property documents citywide?: 1.3 days — decreasing since DOF rolled out optical character recognition technology
- How long does it take to complete in-person parking summons hearings?: 7.5 min — increasing, driven by rising hearing volume and a shortage of judges
- What percent of parking and camera summonses paid within 90 days?: 69.6% — increasing as DOF's payment plans and Stipulated Fine Program drive higher on-time collection
- and 8 more below
What's getting worse
- How long does it take to issue a property tax refund?: 25 days — increasing since DOF added fraud-review steps after catching suspicious claims
- How long does it take to process initial Senior Citizen Rent Increase Exemption applications?: 19.1 days — decreasing since a pandemic-era backlog cleared and DOF added automation
- How long does it take to process Senior Citizen Rent Increase Exemption renewal applications?: 10.5 days — decreasing since a pandemic-era backlog cleared and DOF added automation
- and 6 more below
Critical indicators
With a numeric target
How long does it take to complete in-person parking summons hearings?
7.5 min — increasing, driven by rising hearing volume and a shortage of judgesBeats target by 4.5 min
How long does it take to complete in-person parking summons hearings?
7.5 min — increasing, driven by rising hearing volume and a shortage of judgesBeats target by 4.5 min
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 1.3 min | 25 min |
| FY23 | 3.3 min | 12 min |
| FY24 | 5.3 min | 12 min |
| FY25 | 11.2 min | 12 min |
| FY26 (YTD) | 7.5 min | 12 min |
Wait times for in-person parking summons hearings climbed steadily from fiscal 2022 through 2025. DOF's own reporting attributes this to a rising number of hearings combined with a shortage of administrative law judges, since the agency has struggled to recruit and retain judges in a competitive legal job market. DOF says it is actively working on strategies to hire and keep more judges.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
Before 1970, contesting a parking ticket meant going through the criminal court system, which by the late 1960s was handling more than 3.2 million non-moving-violation cases annually on top of hundreds of thousands of moving-violation cases. State legislation effective July 1, 1970 shifted these cases to the newly created Parking Violations Bureau, a civil administrative tribunal where jail time is not a possible penalty. That decriminalization is why parking tickets today are billed, contested, and collected by DOF's Parking Violations Bureau rather than treated as a criminal matter.
NYC Administrative Code - Chapter 2: Parking Violations Bureau, Office of Justice Programs - Administrative Adjudication Bureau of NYS DMV
How long does it take to issue a property tax refund?
25 days — increasing since DOF added fraud-review steps after catching suspicious claimsMisses target by 5 days
How long does it take to issue a property tax refund?
25 days — increasing since DOF added fraud-review steps after catching suspicious claimsMisses target by 5 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 13 days | 28 days |
| FY23 | 13 days | 20 days |
| FY24 | 25 days | 20 days |
| FY25 | 35 days | 20 days |
| FY26 (YTD) | 25 days | 20 days |
Property tax refund processing time roughly doubled after fiscal 2023 because DOF added extra review steps to fight a wave of fraudulent refund claims — over 800 suspicious claims worth more than $3 million were caught in late 2023 and early 2024, and the agency tightened identity-theft and fraud checks further the following year. DOF's Fiscal 2026 preliminary report says processing time has since come down as staff became more familiar with the new fraud-screening process.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report, NYC Department of Finance, Fiscal 2026 Preliminary Mayor's Management Report
Why this is tracked
Property taxes make up roughly half of the city's tax revenue and underwrite core services from schools to the NYPD and FDNY. DOF is responsible for determining property values, calculating tax bills based on a property's class and rate, and collecting payment -- work that ties the accuracy and timeliness of routine billing directly to the City's ability to fund basic services. Because the tax is so central to the municipal budget, delays, errors, or shortfalls in billing and collection can have outsized fiscal consequences citywide.
Office of the New York State Comptroller - Local Government Financial Condition Report, TaxBills.nyc - NYC Property Tax Bills, Payments & Calculator
What percent of property taxes billed that are paid?
98%Right at target
What percent of property taxes billed that are paid?
98%Right at target
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 98.1% | 97% |
| FY23 | 97.8% | 98% |
| FY24 | 97.7% | 98% |
| FY25 | 98% | 98% |
| FY26 (YTD) | Not available | 98% |
98% in FY25 — met the City's own target for this indicator (right at the target), though it has trended in the wrong direction over the past 3 years of reported data.
Why this is tracked
Property taxes make up roughly half of the city's tax revenue and underwrite core services from schools to the NYPD and FDNY. DOF is responsible for determining property values, calculating tax bills based on a property's class and rate, and collecting payment -- work that ties the accuracy and timeliness of routine billing directly to the City's ability to fund basic services. Because the tax is so central to the municipal budget, delays, errors, or shortfalls in billing and collection can have outsized fiscal consequences citywide.
Office of the New York State Comptroller - Local Government Financial Condition Report, TaxBills.nyc - NYC Property Tax Bills, Payments & Calculator
How long does it take to issue a business tax refund (requested or non-requested)?
12 daysBeats target by 13 days
How long does it take to issue a business tax refund (requested or non-requested)?
12 daysBeats target by 13 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 12 days | 25 days |
| FY23 | 12 days | 25 days |
| FY24 | 11 days | 25 days |
| FY25 | 12 days | 25 days |
| FY26 (YTD) | Not available | 25 days |
12 days in FY25 — met the City's own target for this indicator (13 days below the 25 days target), and it has stayed essentially flat over the past 3 years of reported data.
Why this is tracked
Property taxes make up roughly half of the city's tax revenue and underwrite core services from schools to the NYPD and FDNY. DOF is responsible for determining property values, calculating tax bills based on a property's class and rate, and collecting payment -- work that ties the accuracy and timeliness of routine billing directly to the City's ability to fund basic services. Because the tax is so central to the municipal budget, delays, errors, or shortfalls in billing and collection can have outsized fiscal consequences citywide.
Office of the New York State Comptroller - Local Government Financial Condition Report, TaxBills.nyc - NYC Property Tax Bills, Payments & Calculator
What percent of parking and camera summonses paid within 90 days?
69.6% — increasing as DOF's payment plans and Stipulated Fine Program drive higher on-time collectionBeats target by 4.6%
What percent of parking and camera summonses paid within 90 days?
69.6% — increasing as DOF's payment plans and Stipulated Fine Program drive higher on-time collectionBeats target by 4.6%
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 66.2% | 65% |
| FY23 | 69% | 65% |
| FY24 | 69% | 65% |
| FY25 | 69.6% | 65% |
| FY26 (YTD) | Not available | 65% |
The share of parking and camera summonses paid within 90 days has climbed steadily, from 66.2% in FY22 to 69.6% in FY25, comfortably ahead of the City's 65% target. DOF attributes continued gains in collections to its payment-plan options — including a standard installment plan and a moderate-income plan for motorists below a set income threshold — and to its Stipulated Fine Program, which collected $52.8 million in FY25, up nearly 15% from FY24.
Researched July 18, 2026 — NYC Comptroller, "Selected Aspects of Parking Violations Operations to Collect Fines and Fees" (follow-up), NYC Department of Finance, Parking Ticket Payment Plans
Why this is tracked
Before 1970, contesting a parking ticket meant going through the criminal court system, which by the late 1960s was handling more than 3.2 million non-moving-violation cases annually on top of hundreds of thousands of moving-violation cases. State legislation effective July 1, 1970 shifted these cases to the newly created Parking Violations Bureau, a civil administrative tribunal where jail time is not a possible penalty. That decriminalization is why parking tickets today are billed, contested, and collected by DOF's Parking Violations Bureau rather than treated as a criminal matter.
NYC Administrative Code - Chapter 2: Parking Violations Bureau, Office of Justice Programs - Administrative Adjudication Bureau of NYS DMV
How long does it take to complete issue decision for parking summons hearing-by-web?
3.9 days — increasing, driven by rising hearing volume and a shortage of judgesBeats target by 4.6 days
How long does it take to complete issue decision for parking summons hearing-by-web?
3.9 days — increasing, driven by rising hearing volume and a shortage of judgesBeats target by 4.6 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 4 days | 8.5 days |
| FY23 | 5.9 days | 8.5 days |
| FY24 | 4.2 days | 8.5 days |
| FY25 | 5 days | 8.5 days |
| FY26 (YTD) | 3.9 days | 8.5 days |
This measures how long it takes DOF to decide a parking summons hearing filed online. DOF's management reports tie fluctuations here to the same forces affecting all parking hearing types in this period: a growing volume of hearings combined with an ongoing shortage of administrative law judges, which the agency has been working to address through recruitment.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
Before 1970, contesting a parking ticket meant going through the criminal court system, which by the late 1960s was handling more than 3.2 million non-moving-violation cases annually on top of hundreds of thousands of moving-violation cases. State legislation effective July 1, 1970 shifted these cases to the newly created Parking Violations Bureau, a civil administrative tribunal where jail time is not a possible penalty. That decriminalization is why parking tickets today are billed, contested, and collected by DOF's Parking Violations Bureau rather than treated as a criminal matter.
NYC Administrative Code - Chapter 2: Parking Violations Bureau, Office of Justice Programs - Administrative Adjudication Bureau of NYS DMV
How long does it take to complete issue decision for parking summons hearing-by-mail?
6.8 daysBeats target by 7.2 days
How long does it take to complete issue decision for parking summons hearing-by-mail?
6.8 daysBeats target by 7.2 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 6.9 days | 14 days |
| FY23 | 7.8 days | 14 days |
| FY24 | 6.6 days | 14 days |
| FY25 | 6.7 days | 14 days |
| FY26 (YTD) | 6.8 days | 14 days |
6.8 days in FY26 — met the City's own target for this indicator (7.2 days below the 14 days target), and it has trended toward improvement over the past 3 years of reported data.
Why this is tracked
Before 1970, contesting a parking ticket meant going through the criminal court system, which by the late 1960s was handling more than 3.2 million non-moving-violation cases annually on top of hundreds of thousands of moving-violation cases. State legislation effective July 1, 1970 shifted these cases to the newly created Parking Violations Bureau, a civil administrative tribunal where jail time is not a possible penalty. That decriminalization is why parking tickets today are billed, contested, and collected by DOF's Parking Violations Bureau rather than treated as a criminal matter.
NYC Administrative Code - Chapter 2: Parking Violations Bureau, Office of Justice Programs - Administrative Adjudication Bureau of NYS DMV
How long does it take to process initial Senior Citizen Rent Increase Exemption applications?
19.1 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 9.1 days
How long does it take to process initial Senior Citizen Rent Increase Exemption applications?
19.1 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 9.1 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 11.1 days | 10 days |
| FY23 | 25.8 days | 10 days |
| FY24 | 16.2 days | 10 days |
| FY25 | 12.2 days | 10 days |
| FY26 (YTD) | 19.1 days | 10 days |
Processing time for these senior rent-freeze applications spiked in fiscal 2023 because DOF, following a pandemic-era policy, kept renewing benefits for seniors who couldn't submit paperwork on time rather than denying them, which piled up cases just as processing staff levels fell. DOF's later reports say the agency brought times back down through fiscal 2025 by shifting staff and expanding automation.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to process Senior Citizen Rent Increase Exemption renewal applications?
10.5 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 0.5 days
How long does it take to process Senior Citizen Rent Increase Exemption renewal applications?
10.5 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 0.5 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 10.2 days | 10 days |
| FY23 | 25.3 days | 10 days |
| FY24 | 9 days | 10 days |
| FY25 | 9.4 days | 10 days |
| FY26 (YTD) | 10.5 days | 10 days |
Processing time for renewing this senior rent-freeze benefit spiked in fiscal 2023 because DOF, following a pandemic-era policy, kept renewing benefits for seniors who couldn't submit paperwork on time rather than denying them, which piled up cases just as processing staff levels fell. Monthly processing times hit as high as 52 days that November before easing; DOF's later reports say times were brought back down through added automation and more efficient use of staff.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to process initial Disability Rent Increase Exemption applications?
19.9 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 9.9 days
How long does it take to process initial Disability Rent Increase Exemption applications?
19.9 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 9.9 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 10 days | 10 days |
| FY23 | 22.7 days | 10 days |
| FY24 | 15.6 days | 10 days |
| FY25 | 12.7 days | 10 days |
| FY26 (YTD) | 19.9 days | 10 days |
Processing time for these disability rent-freeze applications spiked in fiscal 2023 for the same reason as the related senior program: DOF kept extending benefits for people who couldn't submit renewal paperwork during the pandemic rather than cutting them off, which built up a backlog just as processing staff levels dropped. DOF's later reports say times came back down through fiscal 2025 as the agency shifted staff and added automation.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to process Disability Rent Increase Exemption renewal applications?
10.2 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 0.2 days
How long does it take to process Disability Rent Increase Exemption renewal applications?
10.2 days — decreasing since a pandemic-era backlog cleared and DOF added automationMisses target by 0.2 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 9.8 days | 10 days |
| FY23 | 22.4 days | 10 days |
| FY24 | 8.3 days | 10 days |
| FY25 | 8.5 days | 10 days |
| FY26 (YTD) | 10.2 days | 10 days |
Processing time for renewing this disability rent-freeze benefit spiked in fiscal 2023 for the same reason as the related senior program: DOF kept extending benefits for people who couldn't submit renewal paperwork during the pandemic rather than cutting them off, which built up a backlog just as processing staff levels dropped. DOF's later reports say times came back down through fiscal 2025 as the agency shifted staff and added automation.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to address Office of the Taxpayer Advocate inquiries?
5.9 days — increasing, though this has swung for several distinct documented reasons each yearBeats target by 4.1 days
How long does it take to address Office of the Taxpayer Advocate inquiries?
5.9 days — increasing, though this has swung for several distinct documented reasons each yearBeats target by 4.1 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 1.9 days | 10 days |
| FY23 | 5.9 days | 10 days |
| FY24 | 8.5 days | 10 days |
| FY25 | 4.1 days | 10 days |
| FY26 (YTD) | 5.9 days | 10 days |
Response time for these taxpayer-advocate inquiries has swung repeatedly for different documented reasons each year: a 2023 change in how DOF defines an "inquiry" (no longer auto-escalated to a case after 10 days) initially drove times up, a 2023 state law changing income rules for homeowner exemptions added verification work in fiscal 2024, DOF's process improvements brought times down sharply in fiscal 2025, and the office's growing involvement in complex lien-sale-related inquiries pushed times back up again afterward.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report, NYC Department of Finance, Fiscal 2026 Preliminary Mayor's Management Report
Why this is tracked
The NYC Office of the Taxpayer Advocate operates independently within the Department of Finance and reports directly to the Commissioner, rather than through the ordinary chain that handles routine tax matters. It's meant for taxpayers who have already tried and failed to resolve an issue through normal DOF channels, believe DOF is applying tax rules unfairly, or face imminent harmful action like a seizure of funds for a debt they dispute. It cannot provide legal or tax-preparation advice, and it cannot intervene once a case is before the Tax Commission, Tax Appeals Tribunal, or a court.
How long does it take to close an Office of the Taxpayer Advocate case?
54.8 days — decreasing overall, though this has swung for several distinct documented reasonsMisses target by 9.8 days
How long does it take to close an Office of the Taxpayer Advocate case?
54.8 days — decreasing overall, though this has swung for several distinct documented reasonsMisses target by 9.8 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 48.6 days | 45 days |
| FY23 | 33 days | 45 days |
| FY24 | 41.5 days | 45 days |
| FY25 | 36.7 days | 45 days |
| FY26 (YTD) | 54.8 days | 45 days |
How long it takes the Office of the Taxpayer Advocate to close a case has swung for several documented reasons: a 2023 state law changing income rules for homeowner exemptions added verification work that lengthened cases in fiscal 2024, process improvements brought times down in fiscal 2025, and afterward the office's growing involvement in complex, lien-sale-related cases — which require more coordination across DOF divisions — pushed case times back up.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report, NYC Department of Finance, Fiscal 2026 Preliminary Mayor's Management Report
Why this is tracked
The NYC Office of the Taxpayer Advocate operates independently within the Department of Finance and reports directly to the Commissioner, rather than through the ordinary chain that handles routine tax matters. It's meant for taxpayers who have already tried and failed to resolve an issue through normal DOF channels, believe DOF is applying tax rules unfairly, or face imminent harmful action like a seizure of funds for a debt they dispute. It cannot provide legal or tax-preparation advice, and it cannot intervene once a case is before the Tax Commission, Tax Appeals Tribunal, or a court.
How long does it take to issue a non-requested business tax refund?
11 daysBeats target by 6 days
How long does it take to issue a non-requested business tax refund?
11 daysBeats target by 6 days
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual | Target |
|---|---|---|
| FY22 | 14 days | 25 days |
| FY23 | 12 days | 17 days |
| FY24 | 12 days | 17 days |
| FY25 | 12 days | 17 days |
| FY26 (YTD) | 11 days | 17 days |
11 days in FY26 — met the City's own target for this indicator (6 days below the 17 days target), and it has trended toward improvement over the past 3 years of reported data.
Why this is tracked
Property taxes make up roughly half of the city's tax revenue and underwrite core services from schools to the NYPD and FDNY. DOF is responsible for determining property values, calculating tax bills based on a property's class and rate, and collecting payment -- work that ties the accuracy and timeliness of routine billing directly to the City's ability to fund basic services. Because the tax is so central to the municipal budget, delays, errors, or shortfalls in billing and collection can have outsized fiscal consequences citywide.
Office of the New York State Comptroller - Local Government Financial Condition Report, TaxBills.nyc - NYC Property Tax Bills, Payments & Calculator
Without a numeric target
How long does it take to record and index property documents citywide?
1.3 days — decreasing since DOF rolled out optical character recognition technology
How long does it take to record and index property documents citywide?
1.3 days — decreasing since DOF rolled out optical character recognition technology
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 4.5 days |
| FY23 | 1.3 days |
| FY24 | 1.1 days |
| FY25 | 1.2 days |
| FY26 (YTD) | 1.3 days |
This time dropped sharply after fiscal year 2022 because DOF rolled out optical character recognition technology for scanning property documents, which let staff review and accept filings much faster. DOF's own reports credit continued staff training and growing proficiency with the new technology for keeping times low in the years since.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report
Why this is tracked
The City Register's Office, part of DOF, reviews and records deeds, mortgages, and other property documents through the Automated City Register Information System (ACRIS), which covers records back to 1966. Because deed fraud happens when someone records a fraudulent document against a property without the true owner's knowledge or consent, the City Register's review-and-recording function -- including flagging suspicious filings to the Sheriff's Office for investigation -- is a key safeguard, alongside the newer Mayor's Office of Deed Theft Prevention that is also housed within DOF.
NYC Department of Finance - Protect Your Property from Deed Fraud, NYC Department of Finance - Recording Documents
How many parking summons hearings are there?
765,088 hearings
How many parking summons hearings are there?
765,088 hearings
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above. The dashed marker projects a full-year estimate at the current year-to-date pace.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 1,047,121 hearings |
| FY23 | 1,277,636 hearings |
| FY24 | 1,014,990 hearings |
| FY25 | 1,070,881 hearings |
| FY26 (YTD) | 765,088 hearings |
| FY26 (projected) | ~1,020,117 hearings |
765,088 hearings in FY26 — has no numeric target set by the City, and it has trended in the wrong direction over the past 3 years of reported data.
Why this is tracked
Before 1970, contesting a parking ticket meant going through the criminal court system, which by the late 1960s was handling more than 3.2 million non-moving-violation cases annually on top of hundreds of thousands of moving-violation cases. State legislation effective July 1, 1970 shifted these cases to the newly created Parking Violations Bureau, a civil administrative tribunal where jail time is not a possible penalty. That decriminalization is why parking tickets today are billed, contested, and collected by DOF's Parking Violations Bureau rather than treated as a criminal matter.
NYC Administrative Code - Chapter 2: Parking Violations Bureau, Office of Justice Programs - Administrative Adjudication Bureau of NYS DMV
What percent of orders of protection successfully served?
60%
What percent of orders of protection successfully served?
60%
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 61% |
| FY23 | 58% |
| FY24 | 56% |
| FY25 | 53% |
| FY26 (YTD) | 60% |
60% in FY26 — has no numeric target set by the City, and it has trended in the wrong direction over the past 3 years of reported data.
Why this is tracked
The Sheriff's Office predates the NYPD by more than two centuries, tracing its origins to New Amsterdam in 1626, and became a single citywide office covering all five boroughs in 1942. In 1994 it was folded into the Department of Finance to consolidate administrative functions, and today its deputy sheriffs serve as civil -- not criminal -- law enforcement officers who execute court judgments, serve legal papers, seize property, and enforce civil orders under New York's Civil Practice Law and Rules. That civil-enforcement role is what makes the office distinct from, and necessary alongside, the NYPD.
New York City Sheriff's Office - Wikipedia, Gothamist - Pandemic Puts NYC's Obscure Law Enforcement Agency in the Spotlight
What percent of child support orders successfully served?
58%
What percent of child support orders successfully served?
58%
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 59% |
| FY23 | 56% |
| FY24 | 56% |
| FY25 | 50% |
| FY26 (YTD) | 58% |
58% in FY26 — has no numeric target set by the City, and it has trended in the wrong direction over the past 3 years of reported data.
Why this is tracked
The Sheriff's Office predates the NYPD by more than two centuries, tracing its origins to New Amsterdam in 1626, and became a single citywide office covering all five boroughs in 1942. In 1994 it was folded into the Department of Finance to consolidate administrative functions, and today its deputy sheriffs serve as civil -- not criminal -- law enforcement officers who execute court judgments, serve legal papers, seize property, and enforce civil orders under New York's Civil Practice Law and Rules. That civil-enforcement role is what makes the office distinct from, and necessary alongside, the NYPD.
New York City Sheriff's Office - Wikipedia, Gothamist - Pandemic Puts NYC's Obscure Law Enforcement Agency in the Spotlight
How long does it take to process initial Senior Citizen Homeowners' Exemption applications?
3.9 days — rose from a backlog and a law change, then fell 84% after automation
How long does it take to process initial Senior Citizen Homeowners' Exemption applications?
3.9 days — rose from a backlog and a law change, then fell 84% after automation
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 10.3 days |
| FY23 | 14.5 days |
| FY24 | 21.6 days |
| FY25 | 3.5 days |
| FY26 (YTD) | 3.9 days |
Processing time for this homeowner exemption rose for two straight years, then fell 84 percent in fiscal 2025. DOF attributes the fiscal 2023 rise to a pandemic-era backlog from continuing benefits for people who couldn't file renewal paperwork on time, and the further fiscal 2024 increase to a 2023 New York State law that redefined how income is calculated for the benefit, which required DOF to overhaul its systems and verification process. The fiscal 2025 drop reflects DOF automating income verification and document workflows.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to process Senior Citizen Homeowners' Exemption renewal applications?
5.1 days — rose from a backlog and a law change, then fell 78% after automation
How long does it take to process Senior Citizen Homeowners' Exemption renewal applications?
5.1 days — rose from a backlog and a law change, then fell 78% after automation
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 8.5 days |
| FY23 | 19.3 days |
| FY24 | 25.2 days |
| FY25 | 5.5 days |
| FY26 (YTD) | 5.1 days |
Processing time for renewing this homeowner exemption rose for two straight years, then fell 78 percent in fiscal 2025. DOF attributes the fiscal 2023 rise to a pandemic-era backlog from continuing benefits for people who couldn't file renewal paperwork on time, and the further fiscal 2024 increase to a 2023 New York State law that redefined how income is calculated for the benefit, which required DOF to overhaul its systems and verification process. The fiscal 2025 drop reflects DOF automating income verification and document workflows, even as renewal volume jumped.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to process initial Disability Homeowners' Exemption applications?
4.2 days — rose from a backlog and a law change, then fell 82% after automation
How long does it take to process initial Disability Homeowners' Exemption applications?
4.2 days — rose from a backlog and a law change, then fell 82% after automation
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 5.9 days |
| FY23 | 10 days |
| FY24 | 27 days |
| FY25 | 4.9 days |
| FY26 (YTD) | 4.2 days |
Processing time for this disability homeowner exemption rose for two straight years, then fell 82 percent in fiscal 2025. DOF attributes the fiscal 2023 rise to a pandemic-era backlog from continuing benefits for people who couldn't file renewal paperwork on time, and the further fiscal 2024 increase to a 2023 New York State law that redefined how income is calculated for the benefit, which required DOF to overhaul its systems and verification process. The fiscal 2025 drop reflects DOF automating income verification and document workflows.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
How long does it take to process Disability Homeowners' Exemption renewal applications?
4.2 days — rose from a backlog and a law change, then fell sharply after automation
How long does it take to process Disability Homeowners' Exemption renewal applications?
4.2 days — rose from a backlog and a law change, then fell sharply after automation
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 8.6 days |
| FY23 | 12.8 days |
| FY24 | 13.9 days |
| FY25 | 3.2 days |
| FY26 (YTD) | 4.2 days |
Processing time for renewing this disability homeowner exemption rose for two straight years, then fell sharply in fiscal 2025. DOF attributes the fiscal 2023 rise to a pandemic-era backlog from continuing benefits for people who couldn't file renewal paperwork on time, and the further fiscal 2024 increase to a 2023 New York State law that redefined how income is calculated for the benefit, which required DOF to overhaul its systems and verification process. The fiscal 2025 drop reflects DOF automating income verification and document workflows.
Researched July 15, 2026 — NYC Department of Finance, Fiscal 2023 Mayor's Management Report, NYC Department of Finance, Fiscal 2024 Mayor's Management Report, NYC Department of Finance, Fiscal 2025 Mayor's Management Report
Why this is tracked
The City Council created the Senior Citizen Rent Increase Exemption (SCRIE) in 1970 to protect elderly tenants in rent-regulated apartments from being priced out by legal rent increases; the program was expanded in 2005 to cover people with disabilities through the Disability Rent Increase Exemption (DRIE). Eligible tenants have their rent frozen, and landlords are compensated for the foregone increase through a dollar-for-dollar property tax abatement credit -- which is why DOF, the property tax agency, ended up administering it. SCRIE and DRIE together are known as the NYC Rent Freeze Program.
Benefits Plus - SCRIE Overview, NYC Department of Finance - Senior Citizen Rent Increase Exemption (SCRIE)
What percent of field audits closed within a year?
55%
What percent of field audits closed within a year?
55%
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 51.4% |
| FY23 | 51.3% |
| FY24 | 57% |
| FY25 | 60% |
| FY26 (YTD) | 55% |
55% in FY26 — has no numeric target set by the City, and it has trended toward improvement over the past 3 years of reported data.
Why this is tracked
Property taxes make up roughly half of the city's tax revenue and underwrite core services from schools to the NYPD and FDNY. DOF is responsible for determining property values, calculating tax bills based on a property's class and rate, and collecting payment -- work that ties the accuracy and timeliness of routine billing directly to the City's ability to fund basic services. Because the tax is so central to the municipal budget, delays, errors, or shortfalls in billing and collection can have outsized fiscal consequences citywide.
Office of the New York State Comptroller - Local Government Financial Condition Report, TaxBills.nyc - NYC Property Tax Bills, Payments & Calculator
What percent of non-Field audits closed within a year?
93%
What percent of non-Field audits closed within a year?
93%
* Year to date — this fiscal year isn't complete, so it's not compared against prior years in the target/trend status above.
View as table
| Fiscal year | Actual |
|---|---|
| FY22 | 83.7% |
| FY23 | 87.6% |
| FY24 | 87% |
| FY25 | 91% |
| FY26 (YTD) | 93% |
93% in FY26 — has no numeric target set by the City, and it has trended toward improvement over the past 3 years of reported data.
Why this is tracked
Property taxes make up roughly half of the city's tax revenue and underwrite core services from schools to the NYPD and FDNY. DOF is responsible for determining property values, calculating tax bills based on a property's class and rate, and collecting payment -- work that ties the accuracy and timeliness of routine billing directly to the City's ability to fund basic services. Because the tax is so central to the municipal budget, delays, errors, or shortfalls in billing and collection can have outsized fiscal consequences citywide.
Office of the New York State Comptroller - Local Government Financial Condition Report, TaxBills.nyc - NYC Property Tax Bills, Payments & Calculator