Real Estate Tax Appeal & Assessment Challenges

If you own property in New York State and believe your property assessment is incorrect, you are entitled to seek formal review of your assessment. There are two primary levels of review available to property owners: administrative review and judicial review. Here’s a breakdown of the process:

1. Administrative Review (Grievance Process)

  • This is the first step in challenging your property assessment.
  • The grievance process is conducted at the municipal level, meaning you would address the issue with your local assessment office or board of assessment review.
  • The process involves filing a formal complaint or grievance with the local assessment office, which will then review and potentially revise your property’s assessed value.

2. Judicial Review

If you’re unsatisfied with the outcome of the administrative review, you can pursue judicial review. However, you must first go through the administrative review process before proceeding to court.

There are two primary judicial review options:

a. Tax Certiorari Proceedings in State Supreme Court

  • This option involves filing a formal lawsuit in New York State Supreme Court to challenge the assessment.
  • Eligibility: This process is for commercial or high value residential property
  • Legal Representation: You should consult with an attorney who specializes in tax law or property assessment matters, as the process can be complex.
  • Process: The case will be argued in court, where the judge will review the evidence and determine whether the assessment was incorrect.

b. Small Claims Assessment Review (SCAR)

  • SCAR is a low-cost, streamlined procedure designed for homeowners who wish to challenge their property assessment in an expedited process.
  • Eligibility: SCAR is available to residential owner-occupied homes
  • Process: Typically, you will file a petition with the local court, attend a hearing, and present your case before a hearing officer who will review the assessment.

Key Takeaways:

  • Step 1: Start with the administrative review (grievance process) at your local level.
  • Step 2: If you’re dissatisfied with the outcome, you can proceed to judicial review, starting with SCAR for smaller claims or pursuing a more formal tax certiorari proceeding in State Supreme Court for more complex or high-value cases.

Would you like more details on any of these steps or the process to initiate a property tax assessment challenge? Contact Us Today

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