Small claims assessment review

The Small Claims Assessment Review (SCAR) offers property owners a way to challenge their property assessments as determined by the Board of Assessment Review (for counties outside Nassau and New York City), the Nassau County Assessment Review Commission or the New York City Tax Commission by filing a SCAR Petition. 

The process is a more affordable and informal alternative to a formal tax certiorari proceeding, which can be both costly and lengthy.

According to Section 730 of the Real Property Tax Law, property owners can petition the court for an assessment review before a specially trained hearing officer for a nominal fee of $30. The SCAR process aims to be more accessible and efficient than traditional court cases, helping resolve disputes quickly. It is particularly useful for property owners who believe their assessments do not reflect their property's true market value.

In New York City, you may file a petition if you are aggrieved by the assessment of either (i) a property improved by a one-, two- or three-family, owner-occupied residential structure used exclusively for residential purposes, or (ii) an unimproved property not large enough, as determined by the assessing unit, to contain such a residential structure, provided you have already submitted a written application for correction to the New York City Tax Commission.

Once you file your petition, the Supreme Court clerk in the county will assign your case to a hearing officer, who will contact you to schedule a hearing. You can appear in person, with or without an attorney or other representative, to support your petition and its attachments. 

Note that there is a presumption that the assessor's assessment is correct, and it is up to you, the petitioner, to prove otherwise. For more information and to access the petition, visit www.nycourts.gov. In 2024, petitions must be filed in person or postmarked by Oct. 25.

Mathew Joseph is the former assessor-in-charge of Queens and a real estate tax consultant. He can be reached at 929-393-5773 or at realtorplus1@yahoo.com.