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On Jan. 17, the NYC Department of Finance (DOF) announced the publication of the tentative property assessment roll for fiscal year 2019. At this time, the DOF sends each owner a Notice of Property Value, which is the tentative assessment for the next fiscal year conveying the market value of the lot, including improvements, the actual assessed value of the lot, and, most important, the value upon which the lot will be taxed for the upcoming fiscal year.